Employment Service Act Article 56

(Ⅰ)If a foreign worker is unjustifiably absent from work without contact for three consecutive days, or if a foreign worker's employment is terminated, the employer must notify the local competent authority, the entry and exit administrative authority, and the Police in writing within three days of the occurrence. In cases of absence without contact, employers are also permitted to request the entry and exit administrative authority and the Police to conduct an inspection, communicating this request in writing.(Ⅱ)If a foreign worker believes they have been falsely reported by their employer as being unjustifiably absent for at least three days, they may file an appeal with the local competent authority. Upon verification of such falsity, the Central Competent Authority shall annul any original disciplinary sanctions, including the termination of the employment permit and the order for the worker to leave the Republic of China within a specified period.
中文原文 就業服務法第56條
受聘僱之外國人有連續曠職三日失去聯繫或聘僱關係終止之情事,雇主應於三日內以書面載明相關事項通知當地主管機關、入出國管理機關及警察機關。
但受聘僱之外國人有曠職失去聯繫之情事,雇主得以書面通知入出國管理機關及警察機關執行查察。
受聘僱外國人有遭受雇主不實之連續曠職三日失去聯繫通知情事者,得向當地主管機關申訴。
經查證確有不實者,中央主管機關應撤銷原廢止聘僱許可及限令出國之行政處分。

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