Employment Service Act Article 60
(Ⅰ)In cases where a foreign worker is dispatched out of the Republic of China by the entry and exit administrative authority, the following parties are responsible for paying the travel expenses and necessary detention expenses, in this order:1.The person who illegally accommodates, employs, or introduces the foreign worker for work.2.The foreign worker's employer, if responsible for reasons leading to the dispatch.3.The foreign worker being dispatched.(Ⅱ)If multiple parties are involved as described in Subparagraph 1 of Paragraph 1, they are jointly and severally liable for the expenses.(Ⅲ)The employment security fund will initially cover the expenses mentioned in Paragraph 1. The responsible person(s) must reimburse the fund within a specified period, as notified by the competent authority managing the fund.(Ⅳ)Employers who have paid a bond related to the dispatch of a foreign worker can apply to the Central Competent Authority for a refund. This application must include the bond payment receipt and other relevant certifying documents.
中文原文 就業服務法第60條
雇主所聘僱之外國人，經入出國管理機關依規定遣送出國者，其遣送所需之旅費及收容期間之必要費用，應由下列順序之人負擔：
一、非法容留、聘僱或媒介外國人從事工作者。
二、遣送事由可歸責之雇主。
三、被遣送之外國人。
前項第一款有數人者，應負連帶責任。
第一項費用，由就業安定基金先行墊付，並於墊付後，由該基金主管機關通知應負擔者限期繳納；屆期不繳納者，移送強制執行。
雇主所繳納之保證金，得檢具繳納保證金款項等相關證明文件，向中央主管機關申請返還。
一、非法容留、聘僱或媒介外國人從事工作者。
二、遣送事由可歸責之雇主。
三、被遣送之外國人。
前項第一款有數人者，應負連帶責任。
第一項費用，由就業安定基金先行墊付，並於墊付後，由該基金主管機關通知應負擔者限期繳納；屆期不繳納者，移送強制執行。
雇主所繳納之保證金，得檢具繳納保證金款項等相關證明文件，向中央主管機關申請返還。