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To prioritize nationals’ employment rights, the employment of foreign workers must not adversely affect the employment opportunities, terms of employment, economic development, or social stability of nationals.

Unless specifically exempted in this Act, employing a foreign worker within the Republic of China is contingent upon obtaining an employment permit through the required application process.

It is prohibited to facilitate or allow foreign workers to stay and engage in work illegally within the Republic of China.

It is unlawful to refer foreign workers to work for any third party without proper authorization.

Employers hiring foreign nationals to work in the Republic of China are limited to the following categories, unless otherwise stipulated in the Act:
1. Professional or technical work.
2. Supervisor or manager at a business invested in or established by overseas compatriots or foreign national(s) and approved by the Government of the Republic of China (Taiwan)
3. Teachers at the following categories of school:
(a) Teachers at a public or registered private college or higher education institution or a school for foreign nationals.
(b) Qualified teachers of foreign language courses in public or registered private senior high schools or below.
(c) Subject teachers in the bilingual department at a public or registered private experimental bilingual senior high school or bilingual school.
4. Full-time teachers at short-term supplementary schools registered under the Supplementary and Continuing Education Act.
5. Sports coaches and athletes.
6. Religious, artistic, and performing art related work.
7. Crew members of commercial ships, working ships, and other vessels granted special permission by the Ministry of Transportation and Communications.
8. Ocean fishing work.
9. Live-in home help, institutional care workers and live-in care workers.
10. Work designated by the Central Competent Authority to meet the needs of national infrastructure projects or socio-economic development.
11. Other work where it is necessary to hire foreign nationals because of the special nature of the job and the lack of such talent in Taiwan, approved on a case-by-case basis by the Central Competent Authority.
The qualifications and review standards for foreign nationals engaged in the aforementioned work will be determined by the Central Competent Authority in consultation with the central authority for target industries, other than where specified in other laws. However, for live-in care workers detailed in point 9 above, if the care recipient has indigenous status, the assessment and method of determination will be decided by the Ministry of Health and Welfare in consultation with the Council of Indigenous Peoples.
Employers who hire foreign nationals in accordance with the provisions of points 8 to 10 of Paragraph 1 must draft a fixed-term written labor contract; if no fixed term is set, the term of the contract shall be the same as the work permit period. The same applies when the contract is renewed.
Employers who hire foreign nationals to engage in live-in care work, where the care recipient is 80 years of age or older, or between 70 and 79 years of age and suffering from stage 2 cancer or above, are exempt from the requirement to undergo a professional evaluation by a medical institution.

(Ⅰ)Employers intending to hire foreign workers for work categories listed in Subparagraphs 8 to 11 of Paragraph 1 of Article 46 must first attempt domestic recruitment with reasonable labor terms. The application for a permit to recruit foreign personnel is permissible only if sufficient domestic employees cannot be acquired to meet business needs. In the process of recruiting foreign workers under these conditions, employers are required to: notify the labor union or the workers of the business entity about the full details of such recruitment; announce publicly the recruitment information in the workplace where the foreign workers will be employed.
(Ⅱ)During domestic recruitment as stated in Paragraph 1, unless there are justifiable reasons, employers may not refuse to employ job applicants referred by public employment services institutions.

(Ⅰ)Employers must apply to the Central Competent Authority for an employment permit before employing a foreign worker, submitting all relevant documents. Exemptions from this requirement include:
1 .Foreign workers employed as consultants or researchers by the government or its subordinate academic research institutes.
2. Foreign workers married to nationals of the Republic of China with a registered residence in the country and permitted to stay.
3. Foreigners employed in public or registered private colleges/universities in lecturing or academic research roles approved by the Ministry of Education.
(Ⅱ)The Central Competent Authority, in collaboration with other relevant central authorities overseeing the occupations in question, shall establish regulations regarding the application for, and annulment of, employment permits and other matters related to the employment and administration of foreign workers.
(Ⅲ)The Central Competent Health Authority, in collaboration with the Central Competent Authority, shall establish regulations governing the health examinations for employed foreign workers before and after their entry into the Republic of China.
(Ⅳ)Health examinations after entry into the Republic of China as mentioned in Paragraph 3 shall be conducted by hospitals designated by the Central Competent Health Authority. The Central Competent Health Authority shall prescribe regulations for the qualifications, designation, and termination of such designations of hospitals, along with other administrative matters.
(Ⅴ)If a foreign worker fails the health examinations and is ordered to leave the country within a specified period, the employer must immediately ensure and oversee the worker's departure.
(Ⅵ)The Central Competent Authority may specify the country of origin and set quotas for foreign workers engaging in work categories mentioned in Subparagraphs 8 to 11 of Paragraph 1 of Article 46.

(Ⅰ)Local employers intending to hire foreign workers for homecare or household assistance for the first time must complete a training session conducted by the competent authority or its designated non-profit organization. Upon applying for an employment permit, these employers must submit a certificate of attendance from the completed training session.
(Ⅱ)Rules governing the participants, details, implementation, the eligibility and requirements of the organizational designee authorized to conduct training and other criteria of the abovementioned training session are to be stipulated by the Central Competent Authority.

Foreign embassies, consulates, agencies, international organizations, and their staff, operating within the Republic of China and intending to employ foreign workers, must apply to the Ministry of Foreign Affairs for an employment permit. The Ministry of Foreign Affairs, in collaboration with the Central Competent Authority, shall develop regulations regarding: the issuance and annulment of employment permits for foreign workers employed by these international entities, other administrative matters related to the employment of such foreign workers. Article 50
The scope of jobs as limited in Paragraph 1 of Article 46 does not apply to the following categories of students who are employed to work in the Republic of China:
1.Foreign students enrolled in public or registered private colleges/universities.
2.Overseas Chinese students and other foreign students of Chinese origin enrolled in public or registered private high schools or higher educational institutions.
Outside of winter and summer vacation periods, the total working hours for these students shall not exceed 20 hours per week.

(Ⅰ)Employed foreign workers falling into the following categories are exempt from the requirements outlined in Paragraphs 1 and 3 of Article 46, Article 47, Article 52, Paragraphs 3 and 4 of Article 53, Subparagraph 5 of Article 57, Subparagraph 4 of Article 72, and Article 74. Additionally, their employers are exempt from paying the employment security fees required under Article 55:
1.A refugee permitted to stay in the Republic of China.
2.Individuals who have been continuously and legally employed in the Republic of China for at least five consecutive years, demonstrating good-mannered behavior and maintaining a residence within the country.
3.Individuals permitted to live with their lineal relatives who have a registered domestic residence in the Republic of China.
4.Individuals permitted to stay permanently in the Republic of China.
(Ⅱ)Foreign workers specified in subparagraphs 1, 3, and 4 of Paragraph 1 may independently apply to the Central Competent Authority for work permits in the Republic of China without their employer's initiation.
(Ⅲ)When a foreign legal person, without a branch office or representative agency in the Republic of China, needs to appoint a foreign worker for work specified in Subparagraph 1 or 2 of Paragraph 1 of Article 46 due to contract performance (such as construction, sale, or technical cooperation), the business entity contracted with or an authorized agent of the foreign legal person must apply for the necessary permits in accordance with regulations established under Paragraphs 2 and 3 of Article 48.

(Ⅰ)Employment permits for foreign workers engaged in work types listed in Subparagraphs 1 to 7 and Subparagraph 11 of Paragraph 1 of Article 46 shall be valid for up to three years. Employers may apply for extensions based on business needs.
(Ⅱ)For work types in Subparagraphs 8 to 10 of Paragraph 1 of Article 46, permits shall also not exceed three years. In case of major and special circumstances, as defined by the Executive Yuan, further extensions may be granted, not exceeding six months for major construction projects.
(Ⅲ)The Central Competent Authority will consult with representatives from relevant government agencies, labor, employers, and scholars to decide the annual maximum number of foreign workers allowed, based on the foreign workers employment alert index.
(Ⅳ)A foreign worker who has complied with laws and regulations and has left the Republic of China upon employment termination or permit expiration or having failed health examinations but has since passed those examinations upon receiving medical attention in their home countries, may re-enter to work. Foreign workers in job categories under Subparagraphs 8 to 10 of Article 46 are limited to a total of 12 years of work in the Republic of China and are subject to the provisions of Subparagraph 2 of Paragraph 1 of Article 51.
(Ⅴ)If such a foreign worker wishes to return home during the employment period, the employer must consent, and the Central Competent Authority will prescribe the process and regulations regarding leave-taking, the duration of absence and other relevant procedures.
(Ⅵ)Foreign workers providing homecare services (Subparagraph 9 of Article 46) who complete professional training or demonstrate exceptional skill and performance, and meet the eligibility criteria set by the Central Competent Authority, may serve up to 14 years in total within the Republic of China.
(Ⅶ)The Central Competent Authority, in consultation with relevant authorities, will stipulate the eligibility, requirements, and determination methods for extended service as outlined in Paragraph 6.

(Ⅰ)If an employed foreign worker needs to transfer to a new employer or work for multiple employers within the employment permit duration, the new employer(s) must apply for the relevant permit. In case of transfer to a new employer, the application must include documents certifying the termination of the previous employment.
(Ⅱ)The permit requirement for transfer or multiple employment does not apply to foreign workers mentioned in Subparagraphs 1, 3, and 4 of Paragraph 1 of Article 51 who have already obtained a permit from the Central Competent Authority.
(Ⅲ)Foreign workers employed in job categories listed in Subparagraphs 1 to 7 of Paragraph 1 of Article 46 are prohibited from changing to work categories listed in Subparagraphs 8 to 11 of the same paragraph when transferring to a new employer or job.
(Ⅳ)Unless authorized by the Central Competent Authority under specific circumstances outlined in Paragraph 1 of Article 59, foreign workers employed in job categories listed in Subparagraphs 8 to 11 of Paragraph 1 of Article 46 may not change employers or work types.
(Ⅴ)If a transfer to a new employer or job is authorized for a foreign worker as mentioned in Paragraph 4, the total duration of the previous and new employment combined must adhere to the limitations specified in Article 52.

(Ⅰ)The Central Competent Authority shall not issue, or may halt, the whole or part of permits for recruitment, employment, or extension thereof for foreign workers engaged in work as defined in Subparagraphs 8 to 11 of Paragraph 1 of Article 46 if any of the following circumstances arise or exist:
1.Legal strikes or industrial disputes at the designated workplace (Article 10).
2.Unjustifiable refusal of workers referred by public employment services or spontaneous applicants during domestic recruitment.
3.Significant number or percentage of untraceable foreign workers or deliberate hiding by the employer, as prescribed by the Central Competent Authority.
4.Illegal employment of foreign workers by the employer.
5.Illegal layoff or discharge of national workers.
6.Official investigative evidence pointing to deliberate undermining of national workers' labor terms by foreign worker employment.
7.Disturbance of local community tranquility or public order by foreign workers and subsequent legal punishment in accordance with the Social Order Maintenance Act.
8.Illegal withholding of foreign workers’ passports/residence certificates or embezzlement of their belongings.
9. Failure to pay travel or detention expenses for foreign workers within the prescribed period.
10.Unjust interests involved in recruiting foreign workers through private employment services.
11.Submission of false information for employment applications or related recruitment/administration processes.
12.The employer has made false recruitment advertisement(s).
13.Non-compliance with relevant application requirements by the employer and failure to rectify within the specified time.
14.The employer has violated the provision(s) of the Act or the regulations promulgated pursuant to Paragraphs 2 or 3 of Article 48 or Article 49.
15.The employer violated the provisions of Occupational Safety and Health Act and resulted in death or injury without appropriate indemnification or compensation.
16.Other serious violations of labor protection laws and regulations.
(Ⅱ)The aforementioned circumstances detailed in Subparagraphs 3 to 16 of Paragraph 1, are relevant if they occurred within two years prior to the application date.
(Ⅲ)The Central Competent Authority will officially announce the figures or percentages related to untraceable foreign workers as mentioned in Subparagraph 3 of Paragraph 1.

(Ⅰ)Employers hiring foreign workers for work as defined in Subparagraphs 8 to 10 of Paragraph 1 of Article 46 must pay employment security fees into a specific account established by the Central Competent Authority. These fees support the promotion of national employment, enhancement of labor welfare, and management of foreign worker employment and administration.
(Ⅱ)The Central Competent Authority, in consultation with relevant authorities, will determine the amount of employment security fees based on factors like national economic development, labor market supply and demand, and other relevant working conditions.
(Ⅲ)Employers or care receivers qualifying as lowincome or lower-middle-income households (as defined in the Public Assistance Act) or those eligible for subsidies under the People with Disabilities Rights Protection Act or Senior Citizen Welfare Act are exempt from paying the employment security fees when hiring foreign workers for homecare services (Subparagraph 9 of Paragraph 1 of Article 46).
(Ⅳ)Employers may be relieved from the obligation to pay employment security fees if the employed foreign worker in Paragraph 1 is no longer in contact or the employment has been terminated, provided the employer has reported this according to applicable rules and the employment permit has been annulled.
(Ⅴ)Employers failing to pay the employment security fees within the designated time limit may receive a 30-day extension. After this period, a delay penalty is imposed at a rate of 0.3% per day on the outstanding fees, starting the day after the extension period until payment is made. The penalty shall not exceed 30% of the total outstanding fees.
(Ⅵ) If the employer does not pay the delay penalty within 30 days from its commencement, the Central Competent Authority may enforce direct collection of the unpaid fees and penalties. Additionally, the employer's employment permit may be revoked, either in whole or in part.
(Ⅶ)The Competent Authority is required to regularly publish information on the operation of the fund, including related meeting minutes, on their official websites.

(Ⅰ)If a foreign worker is unjustifiably absent from work without contact for three consecutive days, or if a foreign worker's employment is terminated, the employer must notify the local competent authority, the entry and exit administrative authority, and the Police in writing within three days of the occurrence. In cases of absence without contact, employers are also permitted to request the entry and exit administrative authority and the Police to conduct an inspection, communicating this request in writing.
(Ⅱ)If a foreign worker believes they have been falsely reported by their employer as being unjustifiably absent for at least three days, they may file an appeal with the local competent authority. Upon verification of such falsity, the Central Competent Authority shall annul any original disciplinary sanctions, including the termination of the employment permit and the order for the worker to leave the Republic of China within a specified period.

As for employment of foreign worker(s), employer shall not engage in any of the following:
1. Employing a foreign worker without a valid permit, employing after the permit's expiration, or employing a foreign worker already permitted to be employed simultaneously by a third party.
2. Employing a foreign worker in the employer's name but in practice having the worker engage in work for a third party.
3. Assigning the employed foreign worker to work outside the scope of the work permitted.
4. Commanding a foreign worker, without authorization, who is employed for work as defined in Subparagraphs 8 to 10 of Paragraph 1 of Article 46, to change their workplace.
5. Fail to arrange health examinations for foreign workers or neglect to submit health examination reports to the competent health authority as required by law.
6.Dismiss or lay off national workers as a result of employing foreign workers.
7.Coercing, threatening, or using illegal means to force foreign workers to work against their will.
8.Illegally withholding foreign workers’ passports or residence certificates, or embezzling their belongings.
9. Violating any other provisions of this Act or regulations promulgated pursuant to it, not already specified above.

(Ⅰ)Employers may apply to the Central Competent Authority for a replacement foreign worker if the original worker has departed from the Republic of China, died, or become untraceable during the employment permit period, through no fault of the employer, and remains unfound three months after reporting to the entry and exit administrative authority and police as per legal procedures.
(Ⅱ)Employers of foreign workers in live-in care work (Subparagraph 9, Paragraph 1, Article 46) may apply for a replacement under the following conditions, provided the reason for the application is not attributable to the employer:
1.The foreign worker is untraceable at an airport in the entering or departing country or a housing unit, and the employer has notified the authorities as legally required.
2.The foreign worker becomes untraceable at the employer's location and is not found within two months after the employer notifies the authorities.
3.The employer consents to the foreign worker’s transfer to a new employer or work within the permit duration, and the new employer continues the employment, or the Central Competent Authority revoked the employment permit more than a month ago, and the new employer has not continued employment.
(Ⅲ)The duration of the replacement employment permit is limited to the remaining time on the original permit. If the remaining duration on the original employment permit is less than six months, a replacement application will not be permitted.

(Ⅰ)Foreign workers employed in job categories listed in Subparagraphs 8 to 11 of Paragraph 1 of Article 46 may change to a new employer or engage in new work under the following circumstances, subject to authorization by the Central Competent Authority:
1.The death or emigration of the original employer or the care recipient.
2.Work discontinuation due to attached, sinking, or long-term repair of the vessel they work on.
3.Work discontinuation due to factory closure, suspension of business operations or failure to pay wages pursuant to the employment contract, resulting in termination.
4.Other than the above, similar circumstances not attributable to the employed foreign worker.
(Ⅱ)The Central Competent Authority shall promulgate the procedures governing changing employment to a new employer or new work as referred to in Paragraph 1 of this Article.

(Ⅰ)In cases where a foreign worker is dispatched out of the Republic of China by the entry and exit administrative authority, the following parties are responsible for paying the travel expenses and necessary detention expenses, in this order:
1.The person who illegally accommodates, employs, or introduces the foreign worker for work.
2.The foreign worker's employer, if responsible for reasons leading to the dispatch.
3.The foreign worker being dispatched.
(Ⅱ)If multiple parties are involved as described in Subparagraph 1 of Paragraph 1, they are jointly and severally liable for the expenses.
(Ⅲ)The employment security fund will initially cover the expenses mentioned in Paragraph 1. The responsible person(s) must reimburse the fund within a specified period, as notified by the competent authority managing the fund.
(Ⅳ)Employers who have paid a bond related to the dispatch of a foreign worker can apply to the Central Competent Authority for a refund. This application must include the bond payment receipt and other relevant certifying documents.

In the event that a foreign worker passes away during the duration of their employment contract, the employer is responsible for managing and bearing the costs of the relevant funeral matters on behalf of the deceased worker.

(Ⅰ)Competent authorities, entry and exit administrative authorities, police, coastal patrol, and judicial police officers are authorized to appoint personnel with proper identification to conduct inspections at locations where foreign workers are employed or suspected of being employed illegally.
(Ⅱ)Employers, their agents, foreign workers, and other related individuals are prohibited from evading, impeding, or refusing the inspections referred in Paragraph 1.