Regulations on the Permission and Administration of the Employment of Foreign Workers Article 68

When a foreign worker acts in a manner specified in Article 56 of the Act, employers are required to notifying the local competent authority, the immigration authorities, police and the Central Competent Authority.If a type B foreign worker leaves the Republic of China while his/her employment permit remains valid as a result of said employment being terminated, the employer is required to notify the local competent authority prior to the worker’s departure, so it can investigate and determine the real intent of the foreign worker. Procedures for notification detailed in Paragraph 1 will be announced by the Central Competent Authority.The notification specified in Paragraph 1, should include the name, gender, age, nationality, date of arrival in the Republic of China, duration of employment, recruitment permit or employment permit No. of the foreign worker and a photocopy of his/her Alien Resident Certificate.
中文原文 雇主聘僱外國人許可及管理辦法第68條
雇主對聘僱之外國人有本法第五十六條規定之情事者,除依規定通知當地主管機關、入出國管理機關及警察機關外,並副知中央主管機關。
雇主對聘僱之第二類外國人,於聘僱許可有效期間因聘僱關係終止出國,應於該外國人出國前通知當地主管機關,由當地主管機關探求外國人之真意,並驗證之;其驗證程序,由中央主管機關公告之。
第一項通知內容,應包括外國人之姓名、性別、年齡、國籍、入國日期、工作期限、招募許可或聘僱許可文號及外僑居留證影本等資料。

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