The Regulations for Implementing Parental Leave Without Pay for Raising Children Article 6

During the period of unpaid parental leave for raising child(ren), an employer may hire a replacement to execute the work formerly performed by the employee on leave.
中文原文 育嬰留職停薪實施辦法第6條
育嬰留職停薪期間,雇主得僱用替代人力,執行受僱者之原有工作。

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