Regulations of Foreigners Engaging in Jobs Specified in Subparagraph 8 to 10 of Paragraph 1 of Article 46 of the Employment Services Act Wishing to Take Leaves to Their Home Countries Article 3

During the effective employment period of a foreigner employed according to the aforementioned article, if the foreigner meets the conditions for annual paid leaves according to the Labor Standards Act or the employment contract, the foreigner can request the employer for a annual paid leave to return back to the home country and arrange the dates of such a leave, and the employer should approve this request. Nonetheless, for the purpose of business operation or the urgent need of the care-receiver, the employer can negotiate with the foreigner for adjusting the foreigner’s date of return to his/her home country.If the employer negotiates with the foreigner for adjusting such a date based on the above proviso but the negotiation fails, then the employer should accept the original date arranged by the foreigner for returning to his/her home country.
中文原文 受聘僱從事就業服務法第四十六條第一項第八款至第十款規定工作之外國人請假返國辦法第3條
前條所定之外國人於聘僱許可有效期間內,合於勞動基準法規定或勞動契約約定而取得特別休假時,得向雇主請求以特別休假返國,並自行排定請假返國期日,雇主應予同意。
但雇主基於企業經營或被照顧者之急迫需求,得與外國人協商調整返國期日。
雇主依前項但書規定與外國人協商調整不成立時,應依外國人原排定之返國期日同意其返國。

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