Members established under the Act for Distant Water Fisheries .108 The NHRC is concerned about the significant disparity in labor conditions between domestically hired and overseas-hired fishers. 86. Recommendations: The Executive Yuan has been promoting the incorporation of ILO Convention No. 188 on Work in Fishing (C188) into the National Human Rights Action Plan. It is recommended that the relevant ILO-C188 regulations be included in the Act for Distant Water Fisheries and its subsidiary regulations to close the gap between these regulations and the Labor Standards Act . These revisions would eliminate the disparities that overseas-hired fishers encounter, which include a lack of social insurance and occupational accident protection and compensation, insufficient safety and health equipment, and inadequate basic safety training. In addition, Taiwan can keep abreast of international standards and improve the labor conditions of overseas-hired fishers to ensure their equal rights. (d) Foreign students 87. An investigation by the Control Yuan into foreign students’ employment which began in 2019 found that 44.1% of employers did not contribute to the labor pension fund, 33.15% did not provide double pay on national holidays, 33.21% did not offer labor insurance, 31.02% did not pay overtime wages, 18.24% deducted wages illegally, and 11.31% did not meet the required minimum wage.109 In addition, there were cases of foreign students studying in Taiwan reportedly being forced by schools to work. Students were forced to take on work that was unrelated to their studies, and the working conditions were harsh. Moreover, from 2020 to 2022, there were several cases in which foreign students from Myanmar, Uganda, and countries included in Taiwan’s 108 109 62 NHRC 2022 special report on the Human Rights of foreign fishers: “Road to Migrant Fishers’ Rights” Control Yuan investigation report approved on January 8, 2020 (109 財調 0006)