Regulations on the Permission and Administration of the Employment of Foreign Workers Article 37
In accordance with the provisions of the Act, employers assume employer responsibilities from the day B foreign workers arrive in the Republic of China or the date on which contract completion continued employment startsIf an employer does not follow the provisions of Subparagraph 3, Article 34-1, Article 34-3, the preceding article or Article 39 and submits an application late or fails to comply with regulations, the Central Competent Authority will issue an employment permit for the following periods:1. From the date the foreign worker enters the Republic of China to the date it decides not to issue an employment permit.2. From the date of the contract completion continued employment starts to the date it decides not to issue an employment permit.