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Foreign skilled workers employed to engage in work specially approved pursuant to Paragraph 11, Paragraph 1, Article 46, of the Act can perform the following duties:
1. Bilingual translation work: Engaging in translation work related to counseling and management at private employment services agencies providing cross-border labor brokerage services.
2. Chef and related work: Engaging in food preparation and related work at private employment services agencies providing cross-border labor brokerage services.
3. Manufacturing skilled work: Engaging in product manufacturing skills, the operation of machinery and equipment, and assembly work at manufacturing process factories designated in Article 15.
4. Construction skilled work: Engaging in skilled labor, operation of machinery and equipment, and assembly work on projects designated in Articles 16, 17, or 22.
5. Ocean fishing skilled work: Engaging in ocean fishing work on fishing vessels or in offshore cage aquaculture zones as designated in Article 23.
6. Slaughterhouse skilled work: Engaging in poultry and livestock unloading, tethering, stunning, slaughtering, carcass processing, and packaging at locations designated in Article 25.
7. Outreach agricultural skilled work: Engaging in agricultural, forestry, animal husbandry, or aquaculture skilled work at locations designated as outreach agricultural service contract venues as detailed in Article 26.
8. Agricultural, forestry, animal husbandry, or aquaculture skilled work: Engaging in agricultural, forestry, animal husbandry, or aquaculture work at locations designated in Paragraph 1, Article 29.
9. Institutional caregiving skilled work: Providing daily living support, assistance, and care related work to individuals institutionalized with physical or mental disabilities or patients at institutions or hospitals designated in Article 30.
10. Live-in caregiving skilled work: Providing personal health care services to care recipients in homes designated in Article 31.
11. Diversified companion and care services skilled work: Assigned by a diversified companion and care services pilot services agency evaluated and approved by the Central Competent Authority to provide daily living support, companionship and related work to individuals with disabilities or patients at service locations designated in a service contract.
12. Hospitality service work: Performing housekeeping, cleaning, room reservation services, guest reception, and other duties at legally registered tourist hotels, hotels, and B&B operators.
13. Commercial port ship stevedore or container terminal loading, unloading and handling work: Engaging in the operation of cargo (container) conveyance equipment, loading and unloading equipment assembly and dismantling, ground operations command and dispatch, personnel and vehicle flow control, crane operations, and machinery maintenance at commercial port terminals or container freight stations (CFS).
14. Other work specially approved by the Central Competent Authority in consultation with the related central competent authority for the target industry.

Foreign skilled workers employed to engage in work detailed in Paragraphs 1 and 2 of the above Article are required to meet the following educational and professional qualifications:
1. Foreign skilled workers employed to engage in bilingual translation work detailed in Paragraph 1 of the above Article are required to have graduated from a senior high school or higher in Taiwan or overseas.
2. Foreign skilled workers employed to engage in chef-related work detailed in Paragraph 2 of the above Article are required to have graduated from a senior high school or higher, in Taiwan or overseas, and to have at least one year of work experience.
Foreign skilled workers employed to engage in work detailed in Paragraphs 3 to 11 of the above Article are required to have at least one of the following educational and professional qualifications:
1. Those employed to engage in work detailed in Subparagraphs 8 to 10, Paragraph 1, Article 46 of the Act, and who meet any of the following conditions:
(i) Individuals currently employed in such work, with continuous employment of six years or more, or employed by the same employer for a cumulative period of six years or more.
(ii) Individuals previously employed in such work for a cumulative period of six years or more, who after leaving Taiwan returned to work in the country and have cumulative employment of 11 years and six months or more.
(iii) Individuals previously employed in such work for a cumulative 11 years and six months or more who have already left Taiwan.
2. Foreign students, overseas Chinese students, or other ethnic Chinese students (hereinafter “graduated overseas Chinese and foreign students”) who have obtained an associate degree or higher from a college or university in Taiwan.

Foreign skilled workers brought to Taiwan from overseas to engage in work detailed in Subparagraphs 12 and 13, Article 5, are required to meet at least one of the following educational and professional qualifications:
1. Graduated overseas Chinese and foreign students.
2. Obtained an associate degree or higher from a foreign college or university.
3. Graduated from a foreign senior high school or higher, and have at least two years of related work experience verified by the competent central authority for the target industry.
Foreign skilled workers employed in Tai-wan to engage in work detailed in Subpa-ragraphs 12 and 13, Article 5, are required to meet at least one of the following qualifications:
1. Graduated overseas Chinese and foreign students.
2. Have already engaged in work detailed in Subparagraphs 12 and 13, Article 5, when the employment permit has expired or received approval from the Central Competent Authority to change employer or work.

Foreign skilled workers employed to engage in work detailed in Subparagraphs 3 to 13, Article 5, are required to meet the following conditions determined by the Central Competent Authority:
1. Professional certification, training course completion, or accredited practical skills. However, this does not apply to those engaged in work detailed in Subparagraphs 3 to 8 and Subparagraph 10, Article 5, when the salary reaches a specified threshold.
2. Basic salary threshold.
Foreign skilled workers detailed in the preceding paragraph who engage in the following work are also required to meet language proficiency requirements determined by the Central Competent Authority:
1. Work specified in Subparagraphs 9 to 11, Article 5. However, this does not apply to foreign skilled workers engaged in live-in caregiving skilled work detailed in Subparagraph 10 when the salary reaches a specified threshold.
2. Individuals brought to Taiwan to engage in work detailed in Subparagraphs 12 and 13, Article 5.

When an employer applies to employ foreign skilled workers to engage in work detailed in Subparagraphs 3, 4, 6, 12 and 13, Article 5, the total number of workers employed under the provisions of Subparagraph 1 and Subparagraphs 8 to 11, Paragraph 1, Article 46 of the Act cannot exceed 50 percent of the average number of employed personnel during the one-year period preceding the period two months prior to the month of application.
The average number of personnel referred to in the above paragraph is calculated based on the number of individuals with labor insurance insured under the same employer labor insurance registration number or the number who have Labor Occupational Accident Insurance. However, when an employer applies to hire foreign skilled workers for work detailed in Subparagraphs 3 to 14, Article 5, at least one person can be employed; Live-in caregiving skilled work detailed in Subparagraph 10, Article 5 is limited to one person.
When an employer applies to hire foreign skilled workers to engage in construction skilled work as detailed in Article 16 or Article 17, the total number of workers employed under Subparagraph 1, and Subparagraphs 8 to 11, Article 46 of the Act cannot exceed 50 percent of the number calculated using the project funding manpower demand model. However, when the Executive Yuan approves an increased allocation ratio for foreign skilled workers this restriction does not apply.
For the purposes of the first and preceding paragraphs, the number of persons hired by the employer under Subparagraph 1, Paragraph 1, Article 46 of the Act can, after receiving special approval from the Central Competent Authority in consultation with the central competent authority for target industry, be excluded from calculations of the total number of foreign skilled workers employed.

For foreign skilled workers employed to engage in work detailed in Subparagraphs 3 to 13, Article 5, the allocation ratio for the number of workers an employer can apply to hire, the number of employees hired, and the total number of foreign skilled workers employed will be publicly announced by the Central Competent Authority, based on the nature of the work and characteristics of the industry.

When a foreign skilled worker is employed to engage in bilingual translation work detailed in Subparagraph 1, Article 5, the employer is required to be a private employment services agency engaged in cross-border labor brokerage services.

The total number of foreign skilled workers hired by an employer referenced in the above Article to engage in bilingual translation work specified in Subparagraph 1, Article 5 is calculated as follows:
1. The upper limit cannot exceed one-fifth of the number of employees hired by the institution referred to in the above Article.
2. Based on the number of foreign nationals managed by the institution referenced in the above Article, one bilingual translator can be hired for every 50 individuals of the same nationality.
When calculating the number of individuals employed by the institution under Subparagraph 1 of the preceding paragraph, the number enrolled on labor insurance or labor occupational accident insurance on the date the application is filed for an employment permit is used as the basis.
In determining the total number of foreign skilled workers hired by an employer referenced in the above Article to engage in bilingual translation work, the following is included:
1. The number of workers an employer applies to hire.
2. The number of workers already employed.
3. The number of foreign nationals whose employment permit to engage in work detailed in Subparagraphs 8 to 11, Paragraph 1, Article 46 of the Act were revoked for reasons attributable to the employer, in the two years prior to the date on which the application was filed.

When a foreign skilled worker is employed to engage in chef and related work detailed in Subparagraph 2, Article 5, the employer is required to be a private employment services agency engaged in cross-border labor brokerage services, commissioned to manage at least 100 foreign nationals of the same nationality engaged in work detailed in Subparagraphs 8 to 11, Paragraph 1, Article 46 of the Act.

The total number of foreign skilled workers hired by an employer referenced in the above Article to engage in chef and related work specified in Subparagraph 2, Article 5 is calculated as follows:
1. When the employer is commissioned to manage at least 100 but fewer than 200 foreign nationals, it can hire two chefs and one related staff member.
2. When the employer is commissioned to manage at least 200 but fewer than 300 foreign nationals, it can hire three chefs and two related staff members.
3. When the employer is commissioned to manage 300 or more foreign nationals, it can hire an additional chef and related staff member for each additional 100 individuals.
When the foreign nationals an employer is commissioned to manage in the preceding paragraph are different nationalities, each nationality should be counted separately.
In determining the total number of foreign skilled workers hired by an employer referenced in the above Article to engage in chef and related work, the following is be included:
1. The number of workers an employer applies to hire.
2. The number of workers already employed.
3. The number of foreign nationals whose employment permit to engage in work detailed in Subparagraphs 8 to 11, Paragraph 1, Article 46 of the Act were revoked for reasons attributable to the employer, in the two years prior to the date on which the application was filed.

When a foreign skilled worker is employed to engage in manufacturing skilled work detailed in Subparagraph 3, Article 5, the employer’s factory must involve work in abnormal temperatures, dust-heavy environment or with toxic gas, organic solvents, chemical processing, non-automated operations, or other specified processes, and the industry of its main product must be recognized by the central competent authority for the target industry or the Free Trade Port Area management authority as meeting standards prescribed by the Central Competent Authority. If these conditions pertain the employer can apply for an employment permit.
When the factory has the processes designated in the preceding paragraph but is not in an industry prescribed by the Central Competent Authority, the employer can seek special approval through consultation between the Central Competent Authority and the central competent authority for the target industry.
The Central Competent Authority, the central competent authority for the target industry, or the Free Trade Port Area management authority can conduct on-site inspections to determine compliance with the conditions detailed in the preceding two paragraphs.

When a foreign skilled worker is employed to engage in construction skilled work detailed in Subparagraph 4, Article 5, the employer must be a tender winning contractor undertaking public works who has a construction contract with a government agency (institution), independent administrative institution or public enterprise. The employer can apply for an employment permit if it meets one of the following conditions:
1. The total value of the construction contract is NT$100 million or more, and the contract duration is a minimum of 18 months.
2. The total value of the construction contract is NT$50 million or more but less than NT$100 million, and the contract duration is 18 months or more, providing the cumulative total value of other public works contracts undertaken by the same employer is NT$100 million or more. However, total public works contracts undertaken and completed by the same employer with a total value of less than NT$50 million, or a duration of less than 18 months at the time of the employment permit application are not counted as part of the total.
When public works projects detailed in the subparagraphs of the preceding paragraph are commissioned and constructed by a public enterprise, the public enterprise can apply for employment permits.
If the tender winning contractor meets one of the following conditions, and the subcontracting agreement signed with subcontractors complies with the provisions of Paragraph 1, the subcontractor can, with the agreement of the main project agency, apply for employment permits for its subcontracted work:
1. The selected subcontractor is subject to the provisions of Article 36 of the Enforcement Rules of the Government Procurement Act.
2. The subcontractor is a foreign company not engaged in the construction industry, selected as a subcontractor.
For public works projects under Paragraph 1, either the tender winning contractor or its subcontractor can apply for an employment permit, but there can only be one application per project. Once the Central Competent Authority issues the permit, it cannot be changed.

When a foreign skilled worker is employed to engage in construction skilled work detailed in Subparagraph 4, Article 5, the employer can apply for an employment permit if it is undertaking a major privately funded infrastructure project (hereinafter major private infrastructure project) and signs a project contract with a private entity, provided the total value of the individual construction contract is NT$200 million or more and has a minimum contract duration of 18 months. Eligible projects are limited to the following:
1. Public utility projects privately funded and approved on a case-by-case basis.
2. Projects approved to incentivize private investment, approved for private participation in major public construction projects, or public works constructed under the Act for Promotion of Private Participation in Infrastructure Projects.
3. Construction projects building private schools, social welfare institutions, medical institutions, or social housing.
4. Construction projects building factories in major manufacturing investment cases.
When an employer undertakes a major private infrastructure project that meets one of the qualifications detailed in the subparagraphs of the preceding paragraph, and the total value of the project is over NT$100 million but less than NT$200 million, with a project duration of at least 18 months, the employer can apply for an employment permit if the cumulative total value of other major private infrastructure projects undertaken by the same employer is NT$200 million or more.
However, other major private infrastructure projects undertaken and completed by the employer in the previous paragraph with a total project value of less than NT$100 million, or a duration of less than 18 months at the time of the employment permit application are not counted as part of the total.
Applications for permits under the first three paragraphs must be confirmed by the central competent authority for the target industry as meeting the provisions detailed in those paragraphs.
When projects detailed in the subparagraphs of Paragraph 1 are planned or have equipment installation by a private entity, it can apply for an employment permit.

The total number of foreign skilled workers hired by an employer listed in Article 16 to engage in construction skilled work on the same public work project is calculated based on the total project value, project duration, and grading indicators contained in individual construction project contracts, according to a formula designated by the Central Competent Authority. However, if the central competent authority for the target industry considers it necessary to increase the allocation ratio of foreign skilled workers, the approval of the Executive Yuan is required.
The total project value, project duration, and grading indicators referred to in the preceding paragraph must be verified by the project authority for the public work and its superior authority.

The total number of foreign skilled workers hired by employers referenced in Article 17 to engage in construction skilled work on the same major privately funded infrastructure project is calculated based on the total project value and project duration detailed in individual construction contracts, according to a formula provided by the Central Competent Authority. However, when a private entity independently plans the construction or installation of equipment, and the individual construction project contract value is less than NT$100 million or the contract duration less than 18 months, it is not included in the calculation.
The total project value and project duration referred to in the preceding paragraph must be verified by the central competent authority for the target industry. However, if no individual construction contract has been signed for the project, the central competent authority for the target industry will determine total construction project value and duration based on the project plan.

When a public works project undertaken by an employer receives a construction period certificate of extension from the project authority, and it is necessary to employ foreign skilled workers during the extended period, the employer is required to apply to the Central Competent Authority for an extension of the employment permit 14 to 120 days prior to the expiration of the original permit.
When a major privately funded economic infrastructure project independently constructed or invested in by a private entity receives a construction period certificate of extension from the central competent authority for the target industry, and it is necessary to employ foreign skilled workers during the extended period, the employer is required to apply to the Central Competent Authority for an extension of the employment permit 14 to 120 days before the original employment permit expires.
The number of foreign skilled workers that can receive an extension of employment under the preceding two paragraphs will be recalculated by the Central Competent Authority in accordance with the formula detailed in Article 18, based on the original construction period plus the extended period. The number cannot exceed the number originally approved by the Central Competent Authority.
The extended employment permit for foreign skilled workers referred to in the first and second paragraphs is limited to the duration of the extended construction period, and including the original employment permit period and extended employment period cannot exceed three years.

When an employer undertaking a public works project still needs to employ foreign skilled workers during the project acceptance inspection period, and the project authority issues a certificate specifying the scheduled project acceptance completion date, the employer is required to apply to the Central Competent Authority for an extension of the employment permit 14 to 120 days prior to the original employment permit expiring.
The number of foreign skilled workers granted an extension of employment under the preceding paragraph cannot exceed 50 percent of the number employed for the project.
In accordance with the relevant regulations, foreign skilled workers reported to the Competent Central Authority as having been absent from work and out of contact without notice for three consecutive days will not be included in the number of skilled foreign workers referred to in the preceding paragraph.
The extended employment permit for foreign skilled workers referred to in the first paragraph is limited to the duration of the scheduled project acceptance inspection period, and combing the original employment permit period and extended employment period cannot exceed three years.

When a foreign skilled worker is employed to engage in construction skilled work detailed in Subparagraph 4, Article 5, and the employer complies with the provisions of the Construction Industry Act, as long as it is recognized by the central competent authority for the target industry as having undertaken a construction project currently in progress and meets requirements prescribed by the Central Competent Authority, it can apply for an employment permit.

When a foreign skilled worker is employed to engage in ocean fishing skilled work detailed in Subparagraph 5, Article 5, the employer is required to meet one of the following conditions:
1. Be a fishing vessel operator with a vessel of 20 gross tonnage or more and hold a fishing vessel license issued by the competent authority for the target industry.
2. Be a fishing vessel operator with a vessel of less than 20 gross tonnage and hold a fishery license issued by the competent authority for the target industry.
3. Have a fishing industry rights license for a cage aquaculture area issued by the competent authority for the target industry, or a cage aquaculture fishing access certificate issued by the exclusive fishery rights holder.

In determining the total number of foreign skilled workers employed by employers detailed in Subparagraphs 1 and 2 of the above Article to engage in ocean fishing skilled work, the following numbers will be included, and the total cannot exceed the number of crew listed on the fishing vessel license:
1. The number of workers an employer applies to hire.
2. The minimum required number of senior crew members for going to sea, or the required crew complement for a motorized fishing vessel of less than 20 gross tonnage should be at least one person.
3. The number of workers already employed.
4. The number of foreign nationals whose employment permit to engage in work detailed in Subparagraphs 8 to 11, Paragraph 1, Article 46 of the Act was revoked for reasons attributable to the employer, in the two years prior to the date on which the application was filed.
The minimum number of senior crew required to go to sea and the required crew complement for a motorized fishing vessel with under 20 gross tonnage, detailed in the preceding paragraph, will be determined by regulations announced by the central competent authority for the target industry and related provisions of the Regulations on the Management of Crew Members of Fishing Vessels.
When the number of domestic crew going to sea on the same fishing vessel exceeds the above minimum required, the actual number of crew will be counted.

When a foreign skilled worker is employed to engage in slaughterhouse skilled work detailed in Subparagraph 6, Article 5, and the employer is engaged in the slaughter of poultry or livestock, carcass processing, portioning, packaging and related work, and is recognized by the central competent authority for the target industry as meeting prescribed requirements, the employer can apply for an employment permit.
The Central Competent Authority and the central competent authority for the relevant industry can conduct on-site inspections in accordance with the provisions of the preceding paragraph.

When a foreign skilled worker is employed to engage in outreach agricultural skilled work detailed in Subparagraph 7, Article 5, the employing agricultural association, fisheries association, cooperative related to agriculture, forestry, fisheries, or livestock, or a non-profit organization, can apply for an employment permit.
For foreign skilled workers engaged in outreach agricultural skilled work, the service contract must be performed at a site where actual agricultural, forestry, livestock, or aquaculture skilled work is conducted.
When an employer has hired foreign nationals to engage in any of the following types of work, it cannot apply to use outreach agricultural skilled services:
1. Ocean fishing work under Subparagraph 8, Paragraph 1, Article 46 of the Act, or ocean fishing skilled work under Subparagraph 5, Article 5.
2. Manufacturing work under Subparagraph 10, Paragraph 1, Article 46 of the Act, or manufacturing skilled work detailed in Subparagraph 3, Article 5.
3. Slaughterhouse work under Subparagraph 10, Paragraph 1, Article 46 of the Act, or slaughterhouse skilled work detailed in Subparagraph 6, Article 5.
4. Agricultural, forestry, livestock, or aquaculture work under Subparagraph 10, Paragraph 1, Article 46 of the Act, or agricultural, forestry, livestock, or aquaculture skilled work detailed in Subparagraph 8, Article 5.

Employers detailed in Paragraph 1 of the above Article are required to submit outreach agricultural service plans to the central competent authority for the target industry.
The above agricultural service plan should include the following:
1. Certified documentation proving the employer’s qualifications.
2. Planning for services to be provided, items charged for and cost, contract template etc.
3. Planning for agricultural workforce allocation, supervision and training mechanisms.
4. Other information related to outreach agricultural services.
Once the outreach agricultural service plan is approved by the central competent authority for the target industry, the employer is required to proceed in accordance with the approved plan.

The Central Competent Authority and central competent authority for the target industry can conduct on-site inspections in accordance with the provisions of the above two Articles.
If any of the following circumstances pertain, the Central Competent Authority will revoke the employer’s employment permit in part or in full, in accordance with Article 72 of the Act:
1. Sending foreign skilled workers to engage in outreach agricultural skilled work at sites that do not conduct agricultural, forestry, livestock, or aquaculture skilled work, and failing to rectify the situation within a designated period of time.
2. Violating related laws or failing to comply with the approved outreach agricultural service plan, with the violation determined to be serious by the central competent authority for the target industry or the Central Competent Authority.
3. Mismanagement or causing significant harm to the public interest.

Foreign skilled workers employed at the locations detailed in Subparagraph 8, Article 5, engaging in agricultural, forestry, animal husbandry, or aquaculture skilled work, must be employed by an employer engaged in one of the following:
1. Operating a livestock farm that engages in the management of livestock and poultry, breeding, milking, egg collection, farm environment maintenance, waste treatment and recycling, feed preparation, disease prevention and control, and other livestock-related work.
2. Cultivating vegetables, flowers, seedlings, fruit trees, grains, industrial crops, turf, sprouts, and edible mushrooms, as well as protected agriculture-related work. This does not include the cultivation of betel nut, betel vine, or tobacco related work.
3. Engaging in seedling cultivation, afforestation and forest tending, and logging related work.
4. Engaging in aquaculture operations related to the management, breeding, harvesting of aquatic products, maintenance of aquaculture environments, and other aquaculture-related work.
5. Operating other agriculture, forestry, animal husbandry, or aquaculture industries designated by the Central Competent Authority in consultation with the central competent authority for the target industry.
Employers recognized by the central competent authority for the target industry as meeting related requirements can apply for an employment permit.

Foreign skilled workers employed to engage in institutional care work as designated in Subparagraph 9, Article 5 must be hired by an employer that meets one of the following conditions:
1. Long-term care, nursing, or convalescent institutions, or social welfare foundations, that house and take care of individuals with moderate to severe physical or mental disabilities, psychiatric patients, or those with dementia.
2. Nursing homes, chronic care hospitals, or general hospitals, hospitals, or specialized hospitals with chronic care beds or respiratory care beds.
3. Residential long-term care type institutions established in accordance with the provisions of the Long-Term Care Services Act.

Care recipients looked after by foreign skilled workers employed in homes to engage in live-in caregiving skilled work detailed in Subparagraph 10, Article 5 are required to meet one of the following conditions:
1. Must meet one of the specific types of disabilities or disability assessment categories.
2. Individuals who, based on a professional assessment conducted by a team from a medical institution, meet one of the following conditions:
(a) Under 80 years of age and determined to require full-time care.
(b) 80 years of age or older and determined to be heavily dependent on care.
(c) 85 years of age or older and determined to be moderately dependent on care.
3. Individuals who meet the provisions of Article 7 and Addendum 4 of Article 9, of the Long-Term Care Service Application and Benefit Guidelines, and have received various government-subsidized home care services, day care services, or family-based care services continuously for six months or more.
4. Individuals for whom a physician has issued a diagnosis certificate indicating they meet conditions or diseases specified by the Central Competent Authority.
When a care recipient detailed in the preceding paragraph has, within the past year, received live-in care services from a foreign care worker under the provisions of Subparagraph 9, Paragraph 1, Article 46, or live-in caregiving skilled services under the provisions of Subparagraph 10, Article 5 of the Act, an employer can apply to hire foreign skilled workers to engage in live-in caregiving skilled work.
When a care recipient not covered by the first two paragraphs is 80 years of age or older, the employer can apply for a foreign skilled worker to engage in live-in caregiving skilled work by presenting certified proof of identity.
Individuals who have already applied for home help using the points system in Article 12 of the Review Standards and Employment Qualifications for Foreign Workers Engaging in Work Specified in Subparagraphs 8 to 11, Paragraph 1, Article 46 of the Employment Service Act are not considered eligible care recipients under the preceding paragraph.
The specific disabilities, disability assessment categories, and care recipient level of impairment or care dependency detailed in Paragraph 1 and Paragraph 3 will be announced by the Central Competent Authority.
Medical facilities specified in Subparagraph 2, Paragraph 1 will be announced by the Central Competent Authority in consultation with the central competent health and welfare authority.
The professional assessment methods detailed in Subparagraph 2, Paragraph 1 will be established by the central competent health and welfare authority.

When a foreign skilled worker is employed to engage in live-in caregiving skilled work specified in Subparagraph 10, Article 5, the employer and the care recipient must have one of the following familial relationships:
1. Spouse.
2. Direct blood relative.
3. Collateral relative within the third degree of kinship.
4. Stepparent, stepchild, parents or stepparents of a spouse, spouse of a child or stepchild.
5. Grandparents and the spouse of a grandchild; step-grandparents and grandchildren; step-grandparents and the spouse of a grandchild.
When the employer or care recipient is a foreign national, they must have received approval from the competent authority to reside in the Republic of China (Taiwan).
If the care recipient has no relatives in Taiwan, or in special circumstances approved on a case-by-case basis by the Central Competent Authority, a person without a family relationship to the care recipient can serve as the employer, or the care recipient can apply to employ a foreign skilled worker as the employer. However, if the care recipient acts as the employer, a person with legal capacity must be designated to fulfill the employer’s responsibilities if the care recipient is unable to do so.
For foreign skilled workers detailed in the provisions of Item 3, Subparagraph 1, Paragraph 2, Article 6 who engage in live-in caregiving work in Subparagraph 10, Article 5, the employer must meet one of the following conditions:
1. The employer previously employed the same foreign national to engage in live-in care work in accordance with Subparagraph 9, Paragraph 1, Article 46 of the Act.
2. The employer has a close familial relationship with the former employer of the foreign national as detailed in Paragraph 1.
3. The employer has a familial relationship with the care recipient previously cared for by the foreign national, as detailed in Paragraph 1.
4. The employer is the care recipient previously cared for by the foreign national and meets the conditions detailed in the preceding paragraph.
5. The employer has no familial relationship with the care recipient previously cared for by the foreign national but meets the conditions detailed in the preceding paragraph.

When a foreign national is employed by an employer referenced in the above Article to engage in live-in care work based on the provisions of Subparagraph 9, Paragraph 1, Article 46 of the Act, or live-in caregiving skilled work in Subparagraph 10, Article 5, only one foreign worker can be employed for the same care recipient. However, if any of the following circumstances pertain, one additional foreign worker can be employed:
1. The proof of disability certificate indicates the individual is in a vegetative state.
2. A professional medical diagnosis assesses the individual as scoring zero on the Barthel Index, and the condition is assessed as unlikely to improve within six months.
In determining the total number of foreign nationals employed in the preceding paragraph, the following numbers should be included:
1. The number of foreign nationals applied for in an initial recruitment.
2. The number of foreign nationals for whom recruitment permits can be applied, the number for whom recruitment permits have been obtained, and the number of foreign nationals already employed.
3. The number of foreign nationals whose employment permits have been revoked, who have been approved to transfer employers or work but have not yet had their employment continued by a new employer or have departed the country. However, this does not include those whose employment permits were revoked more than one month earlier who have not yet been employed by a new employer.
4. The number of foreign nationals whose employment permits to engage in work detailed in Subparagraphs 8 to 11, Paragraph 1, Article 46 of the Act were revoked within two years prior to the date of the application for reasons attributable to the employer.

During the duration of an employment permit for a foreign skilled worker engaged in live-in caregiving skilled work detailed in Subparagraph 10, Article 5, if the Competent Central Authority determines the employer has violated the provisions of Subparagraph 3, Article 57 of the Act, it can order the employer, within a set period of time, to arrange for the care recipient to undergo a new professional evaluation at a designated medical facility in accordance with regulations, or to resubmit a certified diagnostic certificate issued by a doctor.
If the employer fails to comply within the time limit detailed in the notification from the Central Competent Authority, or if, following professional evaluation and diagnosis, the care recipient no longer meets the qualifications in Paragraph 1, Article 31 or Paragraph 1 of the above Article, the Central Competent Authority will revoke the employer’s employment permit in part or in full, in accordance with the provisions of Article 72 of the Act.

When an employer applies to hire a foreign skilled worker to engage in live-in caregiving skilled work detailed in Subparagraph 10, Article 5, the care recipient is exempted from the professional evaluation by a medical facility required in Subparagraph 2, Paragraph 1, Article 31 when any of the following circumstances pertain:
1. The care recipient has obtained a proof of disability certificate and is exempt from reassessment, in accordance with the provisions of Article 6 and Article 14 of the Disabilities Rights Protection Act.
2. The same care recipient has previously been cared for by a foreign national engaged in live-in caregiving work detailed in Subparagraph 9, Paragraph 1, Article 46 of the Act or live-in caregiving skilled work referenced in Subparagraph 10, Article 5, and is 75 years of age or older.

When a foreign skilled worker is employed to engage in diversified companionship and care service skilled work detailed in Subparagraph 11, Article 5, the employer is required to be a foundation (juridical person) or a non-profit incorporated association legally established or registered for five years or longer.

An employer referenced in the above Article is required to submit a diversified companionship and care service plan in accordance with program requirements and time period established by the Central Competent Authority.
The diversified companionship and care service plan mentioned in the previous paragraph should include the following:
1. Certified documentation attesting to the employer’s qualifications.
2. Plans relating to service provision, fee charging items and amounts, and a contract template.
3. Plans for number and allocation of personnel, as well as supervision and education/training mechanisms.
4. Other diversified companionship and care service-related information.
When the diversified companionship and care service plan is approved by the Central Competent Authority, the employer and the foreign skilled worker are required to adhere to the approved plan and the content of the service contract.

The competent authority can conduct on-site inspections relating to matters detailed in the above two Articles.
When any of the following circumstances pertain, the Central Competent Authority will revoke the employer’s employment permit, in part or in full, in accordance with the provisions of Article 72 of the Act:
1. When the provisions of Paragraph 3 of the above Article are violated and the Central Competent Authority determines the violation is serious, or the employer fails to make improvements within a set period of time.
2. When related labor laws and regulations are violated and the Central Competent Authority determines the violation to be serious.
3. When operations are mismanaged or serious harm is caused to the public interest.

An employer who brings foreign skilled workers from overseas to the Republic of China (Taiwan), or employs them domestically in accordance with Subparagraph 2, Paragraph 2, Article 7, to engage in work detailed in Subparagraph 12 and Subparagraph 13, Article 5, is required to comply with the following regulations:
1. Starting from the month (or second month) following the issuance of the employment permit, the employer will, based on the number of workers on the permit, increase the total monthly salary of full-time local employees at the lowest labor insurance or occupational accident insurance contribution grade to at least the amount designated by the Central Competent Authority. After the increase, the adjustment cannot be to the detriment of employees.
2. The increase in the total monthly salary of full-time local employees in the previous paragraph will be reported to adjust the monthly insurance contribution grade by at least one level in accordance with the law. However, when the contribution grade in the month the employment permit is issued is at level 1 of the insured salary grade under the Labor Insurance Salary Grade Table, it should be raised to at least level 3.
When the employer increases the total monthly salary of full-time local employees in accordance with the above provisions, the calculation will be based on the insurance contribution grade for the month two months prior, as recorded in the labor insurance or occupational accident insurance contribution table, when submitting the application in accordance with the provisions of Article 57.
If an employer’s qualification to file applications under Article 57 is verified, the maximum number of employees that can be applied for is 10% of the average number employed by the employer during the year preceding the two-month period prior to the month of the application.

When foreign skilled workers are employed to engage in hospitality service work detailed in Subparagraph 12, Article 5, in accordance with Subparagraph 1, Paragraph 2, Article 7, the employer is required to have a tourist hotel business license, a registration certificate for the hotel or B&B business registration certificate issued by the competent authority for the target industry.
Employers who meet the requirements in the above Article and bring foreign skilled workers from overseas to Taiwan, or employ them domestically in accordance with Subparagraph 2, Paragraph 2, Article 7, to engage in hospitality service work under Subparagraph 12, Article 5, are limited to tourist hotels and the hotel industry.

An employer who hires foreign skilled workers to engage in commercial port wharf cargo handling and distribution operations detailed in Subparagraph 13, Article 5 must, in accordance with the Commercial Port Law or the Shipping Act, apply to the central competent authority for the target industry for a permit to operate a stevedoring business or a container freight station business.