Employment Service Act Article 43

Unless specifically exempted in this Act, employing a foreign worker within the Republic of China is contingent upon obtaining an employment permit through the required application process.
中文原文 就業服務法第43條
除本法另有規定外,外國人未經雇主申請許可,不得在中華民國境內工作。

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