Enforcement Rules of the Labor Insurance Act Article 19

Foreign workers referred to in Paragraph 3 of Article 6 of the Act are referring to one of the following situations:1.Approved by the central competent authority or responsible entity to work according to Employment Service Act or other regulations.2.Allowed to work according to related regulations.when the insured units apply for joining insurance coverage for the foreign workers identified in the subparagraph 1 of the previous paragraph, they shall submit copies of work permits approved and issued by the related authority.
中文原文 勞工保險條例施行細則第19條
本條例第六條第三項所稱之外國籍員工,指下列情形之一:
一、依就業服務法或其他法規,經中央主管機關或相關目的事業主管機關核准從事工作者。
二、依法規准予從事工作者。
投保單位為前項第一款之勞工加保時,應檢附相關機關核准從事工作之證明文件影本。

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