Regulations on the Permission and Administration of the Employment of Foreign Workers Article 40

When an employer finds it necessary to continue the employment of a type B foreign worker he/she should submit an application form and other documents required by the Central Competent Authority as part of an application to the authority for a contract com-pletion transfer permit.When the original employer applies for a contract completion transfer the foreign worker has already reached agreement with a new employer on contract completion continued em-ployment, so the new employer should directly apply to the Central Competent Authority for continued employment of the foreign worker in accordance with the provisions of the Employer Transfer Rules.
中文原文 雇主聘僱外國人許可及管理辦法第40條
第二類外國人之聘僱許可有效期間屆滿日前二個月至四個月內,雇主無繼續聘僱該外國人之必要者,於該期限內應備申請書及其他經中央主管機關規定之文件,為該外國人向中央主管機關申請期滿轉換。
原雇主申請期滿轉換時,該外國人已與新雇主合意期滿接續聘僱者,新雇主得依轉換雇主準則規定,直接向中央主管機關申請接續聘僱外國人。

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