Employment Service Act Article 51

(Ⅰ)Employed foreign workers falling into the following categories are exempt from the requirements outlined in Paragraphs 1 and 3 of Article 46, Article 47, Article 52, Paragraphs 3 and 4 of Article 53, Subparagraph 5 of Article 57, Subparagraph 4 of Article 72, and Article 74. Additionally, their employers are exempt from paying the employment security fees required under Article 55:1.A refugee permitted to stay in the Republic of China.2.Individuals who have been continuously and legally employed in the Republic of China for at least five consecutive years, demonstrating good-mannered behavior and maintaining a residence within the country.3.Individuals permitted to live with their lineal relatives who have a registered domestic residence in the Republic of China.4.Individuals permitted to stay permanently in the Republic of China.(Ⅱ)Foreign workers specified in subparagraphs 1, 3, and 4 of Paragraph 1 may independently apply to the Central Competent Authority for work permits in the Republic of China without their employer's initiation.(Ⅲ)When a foreign legal person, without a branch office or representative agency in the Republic of China, needs to appoint a foreign worker for work specified in Subparagraph 1 or 2 of Paragraph 1 of Article 46 due to contract performance (such as construction, sale, or technical cooperation), the business entity contracted with or an authorized agent of the foreign legal person must apply for the necessary permits in accordance with regulations established under Paragraphs 2 and 3 of Article 48.
中文原文 就業服務法第51條
雇主聘僱下列外國人從事工作,得不受第四十六條第一項、第三項、第四十七條、第五十二條、第五十三條第三項、第四項、第五十七條第五款、第七十二條第四款及第七十四條規定之限制,並免依第五十五條規定繳納就業安定費:
一、獲准居留之難民。
二、獲准在中華民國境內連續受聘僱從事工作,連續居留滿五年,品行端正,且有住所者。
三、經獲准與其在中華民國境內設有戶籍之直系血親共同生活者。
四、經取得永久居留者。
前項第一款、第三款及第四款之外國人得不經雇主申請,逕向中央主管機關申請許可。
外國法人為履行承攬、買賣、技術合作等契約之需要,須指派外國人在中華民國境內從事第四十六條第一項第一款或第二款契約範圍內之工作,於中華民國境內未設立分公司或代表人辦事處者,應由訂約之事業機構或授權之代理人,依第四十八條第二項及第三項所發布之命令規定申請許可。

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