An employer who employs 10 or more foreign workers as institutional caregivers pursuant to the provisions of Subparagraph 9, Paragraph 1, Article 46 of the Act, to engage in work listed in Subparagraph 10 or intermediate skilled work in Subparagraph 11, should intro-duce living care service staff in accordance with the following provisions:
1. When the number of foreign workers employed is more than 10 but less than 50, there should be a minimum of one living care service staff member.
2. When the number of foreign workers employed is more than 50 but less than 100, there should be a minimum of two living care service staff members.
3. When the number of foreign workers employed is more than 1000, there should be a minimum of three living care service staff members, with at least one more added for each additional 100 workers.
The aforementioned living care service staff should have at least one of the following qual-ifications:
1. A professional employment services staff certificate.
2. Two years of work experience in providing living care services to foreign workers.
3. Graduated from university or college and at least one year of work experience.
Any employer who violates the provisions in the preceding two paragraphs will be notified by the local competent authority to make improvement within a set period of time.

A private employment services agency commissioned by an employer to conduct living care services for foreign workers, as prescribed in the preceding article, shall introduce liv-ing care service staff pursuant to the following provisions:
1. When the number of foreign workers employed is more than 10 but less than 50, there should be a minimum of one living care service staff member.
2. When the number of foreign workers employed is more than 50 but less than 100, there should be a minimum of two living care service staff members.
3. When the number of foreign workers employed is more than 1,000, there should be a minimum of three living care service staff members, with at least one more added for each additional 100 workers.
The qualifications of living care service staff in the preceding paragraph are subject to the provisions of Paragraph 2 in the preceding Article
If a private employment services agency violates the provisions in the preceding two para-graphs the local competent authority will notify the commissioning employer and em-ployment services agency and instruct them to make improvement within a set period of time.

When an employer commissions a private employment services agency to take charge of matters relating to foreign workers living care service plans, he/she should select the best personnel to supervise their work.

When the local competent authority determines that a foreign worker engaged in work de-tailed in Subparagraphs 8 to 11, Paragraph 1, Article 46 of the Act require secure settle-ment, such individuals should be settled in accordance with rules on settlement recipients, duration and procedures laid out by the Central Competent Authority.

An employer who employs 30 or more foreign workers as detailed in Article 60, shall en-sure there are bilingual individuals among those employed pursuant to the following provi-sions:
1. When the number of foreign workers employed is more than 30 but less than 100, there should be a minimum of one bilingual worker.
2. When the number of foreign workers employed is more than 100 but less than 200, there should be a minimum of two bilingual workers.
3. When the number of foreign workers employed is more than 200, there should be a min-imum of three bilingual workers, with at least one more added for each additional 100 workers.
An employer who violates the provisions of the preceding paragraph will be notified by the local competent authority to make improvement within a set period of time.

Original copies of fixed term labor contracts signed by an employer and a foreign worker in accordance with Paragraph 3, Article 46 of the Act will be in Chinese, with a translated copy provided in the native language of the foreign worker.

When an employer pays wages/salaries to type B or type C foreign workers in accordance with their labor contract a pay slip should be included in Chinese and the worker’s native language detailing the following and kept by the foreign worker:
1. Wage/salary received, payroll items, total wage/salary, payment method and itemized direct deductions such as
2. National Health Insurance premium, Labor Insurance premium, income tax, board and lodging expenses and employee benefits.
3. Amount garnished from wages following an order from a court or administrative agency.
4. Other legal direct deductions.
The aforementioned wage/salary includes mandated wages and contracted wages.
Employers shall prepare and keep the following documents for the inspection of the competent authorities:
1. Labor contracts.
2. Verified type B foreign worker affidavits on expenses incurred traveling to the Republic of China to work and wage/salary verified by the Competent Authority in the worker’s country of origin.
Employers who bring in type B foreign workers in accordance with the provisions of Para-graph 2, Article 32 are exempted from preparing and keeping the affidavits referenced in the preceding paragraph.
Employers should directly pay type B or type C foreign workers their full wage in cash, minus the aforementioned deductions pertaining to foreign workers. However, if payment is made by an alternative method, employers are required to provide relevant certified documentation and keep a copy themselves.
If an employer fails to pay in full the wage/salary referenced in Paragraph 1, the competent authority will instruct the employer to make the full payment within a set period of time.

Type 2 foreign workers are not allowed to bring their family to live with them in the Re-public of China. However, this does not apply to children born to foreign workers during their term of employment who they are able to financially support.

When a foreign worker acts in a manner specified in Article 56 of the Act, employers are required to notifying the local competent authority, the immigration authorities, police and the Central Competent Authority.
If a type B or type C foreign worker leaves the Republic of China while his/her employ-ment permit remains valid as a result of said employment being terminated, the employer is required to notify the local competent authority prior to the worker’s departure, so it can investigate and determine the real intent of the foreign worker. Procedures for notification detailed in Paragraph 1 will be announced by the Central Competent Authority.
The notification specified in Paragraph 1, should include the name, gender, age, nationality, date of arrival in the Republic of China, duration of employment, recruitment permit or employment permit No. of the foreign worker and a photocopy of his/her Alien Resident Certificate.
When the foreign worker remains in the Republic of China, the police shall file a report with the National Police Agency, Ministry of the Interior and step up efforts to locate him/her.

Employers are required to attend to all formalities to ensure the foreign workers they em-ploy can leave the Republic of China prior to the expiration of their employment permit. In the event a foreign worker is ordered to leave the Republic of China for any of the fol-lowing reasons, the employer is required to attend to all formalities to ensure said worker leaves.
After a foreign worker receives a deportation order from the Entry/Exit Authorities in ac-cordance with applicable laws and regulations, he/she should leave the country within the set time period.
1. Revocation of employment permit.
2. Failure to pass part of the mandated health examination.
3. When an employer fails to apply for an employment permit in accordance with applica-ble laws and regulations or the application is rejected.
Employers are required to submit a list of the foreign workers referenced in Paragraphs 1 and 2 of this Article who left the country and certified documents proving their departure to the Central Competent Authority within 30 days of them leaving the Republic of China. However, this does not apply to foreign workers who leave the country due to the expira-tion of their employment permit, or termination of employment verified by the local com-petent authority.

Employers unable to send notifications or file applications within the time specified in the Regulations will, with the approval of the Central Competent Authority, be permitted to send notifications or file applications within a newly determined set period of time.
Only one such supplementary notification or application is allowed per notification or ap-plication.

When paying employment security fees prescribed in Paragraph 1, Article 55 of the Act, employers should calculate the amount to be paid in the current quarter based on the indus-try classification of the foreign workers, the number of workers and the amount of em-ployment security fees prescribed in Paragraph 2, Article 55 of the Act, from the day after the foreign workers arrive in the Republic of China or the day continued employment starts to the last day of the employment permit or the day before the permit is revoked.
Employers should remit employment security fees to an employment security fund account created by the Central Competent Authority, by the 25th day of the second month of the next quarter. Employers are allowed to make early payment without interest.
If the foreign worker is employed for less than a month, the employer will calculate his/her employment security fees based on actual number of days worked.
If the employment security fees paid exceed the amount that should be paid, the employer can file an application with certified documents for a refund of the overpaid amount.