Act for the Establishment and Management of Free trade zones Article 11

The wages of a foreign employee of a free-trade-zone enterprise shall be subject to the restriction of the basic wage as set forth in the “Labor Standards Act”.3% of the total employees employed by a free-trade-zone enterprise shall be indigenous people.A free-trade-zone enterprise that does not employ enough indigenous people in accordance with the preceding paragraph shall pay the employment contribution in the amount of multiplying the shortfall of the employees with the monthly basic wage to Employment Fund Specialized Account established by the central indigenous competent authority on a regular basis.A free-trade-zone enterprise with employment exceeding standard ratio specified in paragraph 2 shall be rewarded, while the central indigenous competent authority shall prescribe the reward regulations
中文原文 自由貿易港區設置管理條例第11條
自由港區事業僱用外國勞工之工資,應依勞動基準法基本工資限制之規定辦理。
自由港區事業僱用勞工總人數中,應僱用百分之三具有原住民身分者。
未依前項規定足額僱用者,應依差額人數乘以每月基本工資,定期向中央原住民族主管機關設立之就業基金專戶繳納就業代金。
超出第二項僱用規定比率者,應予獎勵;其獎勵辦法,由中央原住民族主管機關定之。

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