Act Governing Relations with Hong Kong and Macau Article 13

The provisions of Chapters 5, 6, and 7 of the Employment Services Act on the employment, supervision, and punishment of foreign workers shall apply, mutatis mutandis, to the employment in the Taiwan Area of Hong Kong or Macau Residents.Employment in the Taiwan Area of those Residents of Hong Kong or Macau specified in Article 4, Paragraph 3, of this Act shall be subject to special regulations, which shall be formulated by the Ministry of Labor in conjunction with other relevant agencies and submitted to the Executive Yuan for approval and subsequent promulgation.
中文原文 香港澳門關係條例第13條
香港或澳門居民受聘僱在臺灣地區工作,準用就業服務法第五章至第七章有關外國人聘僱、管理及處罰之規定。
第四條第三項之香港或澳門居民受聘僱在臺灣地區工作,得予特別規定;其辦法由勞動部會同有關機關擬訂,報請行政院核定後發布之。

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