Regulations Governing Employment Transfer Procedures and Employment Qualifications for Foreigners Engaging in the Jobs Specified in Subparagraph 8 to 11 of Paragraph 1 of Article 46 of the Employment Service Act Article 16

When original employer can not be traced clearly, but foreigners are regarded by the Special Municipality or the County (City) Competent Authority of the location foreigners work as consistent with any situation as referred to in Paragraph 1 to Article 59 of the Act, and situation is emergent such that immediate placement required, then after asking for agreement from foreigners, the Competent Authority shall arbitrarily notify Public Employment Service Agency to process registration for foreigners.
中文原文 外國人受聘僱從事就業服務法第四十六條第一項第八款至第十一款規定工作之轉換雇主或工作程序準則第16條
原雇主行蹤不明,外國人經工作所在地之直轄市或縣(市)主管機關認定有本法第五十九條第一項各款情事之一,且情況急迫需立即安置者,主管機關於徵詢外國人同意後,應逕行通知公立就業服務機構為其辦理登記。

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