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 26

Transfer of employers or work for Finish Contract and under Transfer Foreign Workers shall be completed from the day of approval of transfer of employers or work by the Central Competent Authority to 14 days prior to expiry of employment period of employment permit.No extension of the period of transfer specified in the preceding paragraph is allowed.If the transfer of employers or work for Finish Contract and under Transfer Foreign Workers, upon approval of Central Competent Authority, is not completed by the the period of transfer mentioned in the preceding first paragraph, the original employer is responsible to facilitate procedures by expiry of period of employment of employment permit so that such foreigners can leave the country.
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26條
期滿轉換之外國人,應於中央主管機關核准轉換雇主或工作之日起至聘僱許可期間屆滿前十四日內,辦理轉換作業。
前項所定轉換作業期間,不得申請延長。
經中央主管機關核准轉換雇主或工作之期滿轉換外國人,逾第一項轉換作業期間仍無法轉換雇主或工作者,應由原雇主於聘僱許可期間屆滿前,負責為該外國人辦理出國手續並使其出國。

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