Government Procurement Act Article 98

A winning tenderer who hires more than 100 employees locally shall employ people with disabilities or the indigenous peoples to a minimum of 2 percent of the total number of employees during the term of contract performance; otherwise, the foregoing tenderer shall pay a fee in substitute and shall not hire foreign workers to make up the shortage in question.
中文原文 政府採購法第98條
得標廠商其於國內員工總人數逾一百人者,應於履約期間僱用身心障礙者及原住民,人數不得低於總人數百分之二,僱用不足者,除應繳納代金,並不得僱用外籍勞工取代僱用不足額部分。

English translation for reference only; the Chinese text prevails. Not legal advice.