Gender Equality in Employment Act Article 17

(Ⅰ)After the expiration of non-pay parental leave referred to in the preceding article, employees may apply for reinstatement. Unless one of the following conditions exists and after receiving permission from a competent authority, employers may not reject such application:1.Where the employers' businesses are suspended, or there are operating losses, or business contractions.2.Where the employers change the organization of their businesses, disband or transfer their ownership to others pursuant to other statutes.3.Where force majeure necessitates the suspension of business for more than one month.4.Where the change of the nature of business necessitates the reduction of workforce and the terminated employees cannot be reassigned to other suitable positions.(Ⅱ)In the case of employers cannot reinstate employees due to the causes referred to in the preceding subparagraph, they shall give notice to the affected employees thirty days in advance and offer severance or retirement payments in accordance with legal standards.
中文原文 性別工作平等法第17條
前條受僱者於育嬰留職停薪期滿後,申請復職時,除有下列情形之一,並經主管機關同意者外,雇主不得拒絕:
一、歇業、虧損或業務緊縮者。
二、雇主依法變更組織、解散或轉讓者。
三、不可抗力暫停工作在一個月以上者。
四、業務性質變更,有減少受僱者之必要,又無適當工作可供安置者。
雇主因前項各款原因未能使受僱者復職時,應於三十日前通知之,並應依法定標準發給資遣費或退休金。

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