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.