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In accordance with the provisions of the Act, employers assume employer responsibilities from the date the foreign skilled worker arrives in Taiwan or from the date the employment permit comes into effect.

When foreign skilled workers engaged in work detailed in Article 5 are determined by the local competent authority to require placement, they are placed based on categories, placement time period and related procedures determined by the Central Competent Authority.

The written labor contract signed by the employer and the foreign skilled worker must be in Chinese, with a translated version provided in the native language of the foreign skilled worker.

When an employer pays wages to foreign skilled workers based on the provisions of a labor contract, the employer is required to provide a wage slip in both Chinese and the foreign skilled worker’s native language. The pay slip must include the following details, be handed to the worker and be retained by the employer for five years:
1. Net wages, wage calculation items, total wages, and method of payment.
2. Contributions for National Health Insurance, Labor Insurance, income tax, board and lodging, and employee welfare fund payments the worker is required to make.
3. Amount withheld due to a court or administrative enforcement order.
4. Items and amounts that can be directly deducted from wages according to other laws.
The wages defined in the previous paragraph include statutory wages and contracted wages.
The employer is required to submit the following documentation for inspection by the competent authority:
1. Labor contract.
2. The pay slip described in the above paragraph.
3. Other documents determined by the Central Competent Authority.
In terms of wages in Paragraph 1, other than items and amounts for which the foreign skilled worker is responsible, wages must be paid directly and in full in cash. If payment is made by other means, related supporting certified documentation must be provided with one copy given to the foreign worker, and one retained by the employer.
If wages in Paragraph 1 are not paid in full, the competent authority can order the employer to make the payment within a fixed period of time.

If an employer has a foreign skilled worker involved in situations detailed in Article 56 of the Act, in addition to notifying the local competent authority, immigration authorities and the police, the employer is also required to send a copy to the Central Competent Authority.
If the employment of a foreign skilled worker is terminated while the employment permit is still valid and the worker has to leave Taiwan, the employer is required to notify the local competent authority before the worker departs. The local competent authority confirms the worker’s true intentions and verifies the situation; the verification procedures are established by the Central Competent Authority.
The notification in Paragraph 1 must include the foreign skilled worker’s name, gender, age, nationality, date of entry, employment period, employment permit number, and a photocopy of the Alien Residence Certificate.

Employers are required to complete all necessary procedures and ensure the departure of foreign skilled workers from Taiwan before the expiration of their employment permit.
If a foreign skilled worker is ordered to leave the country under any of the following circumstances, the employer is required to complete related procedures and ensure the worker departs within a fixed period of time. In cases when the immigration agency legally orders a worker to leave the country, the departure must not exceed the deadline given:
1. Revocation of the employment permit.
2. Failure to pass a health check-up.
3. When the employment permit was not applied for according to regulations or the application was not approved.
Within 30 days of the departure of foreign skilled workers detailed in the previous two paragraphs, the employer is required to submit the roster including the name of the worker and departure verification documents to the Central Competent Authority. However, this does not apply to foreign skilled workers who depart after the expiration of their employment permit or when the employment relationship ends and the departure is verified by the local competent authority.

From the year after the issuance of a permit for an employer to bring foreign skilled workers from overseas to Taiwan or, based on the provisions of Subparagraph 2, Article 7, employ foreign skilled workers domestically, the Central Competent Authority will regularly verify whether the employer has, in accordance with Article 39, reported an increase in the total monthly wages and the monthly insured salary level under Labor Insurance or Labor Occupational Accident Insurance for full-time domestic workers.
If necessary, the competent authority can conduct on-site inspections to verify employer compliance with the previous paragraph and the amounts determined by the Central Competent Authority under the provisions of Paragraph 1, Subparagraph 1, Article 39. Employers cannot evade, obstruct, or refuse such inspections.
If an inspection conducted by the competent authority based on the provisions of the previous two paragraphs shows that the employer is not in compliance, it will revoke the employment permit in part or in full, in accordance with Article 72 of the Act.