Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 11

Any person who employs any of the people of the Mainland Area to work in the Taiwan Area shall apply to the competent authorities for permission.Any of the people of the Mainland Area who are permitted to be employed in the Taiwan Area may not be employed for more than one year, during which it may not change its employer or work; provided, however, that with the permission of the competent authorities, it may change its employer or work in case the employment relationship cannot continue due to its employer's business being shut down or suspended, or any other extraordinary situations.For any of the people of the Mainland Area who change employers or work according to the proviso in the preceding paragraph, the duration of their employments shall be calculated by combining the periods of employments before and after the change of their employers or work.If an employer cannot meet its recruitment need after recruiting publicly in the Taiwan Area with an offer of reasonable working terms and after applying to a public placement service office for recruitment registration, the employer may then apply to the Council of Labor Affairs, Executive Yuan for employment of the people of the Mainland Area to fill the vacancies; provided, however, that the employer, during the recruitment period, informs the labor unions or the workers of its business units of the full text of the recruitment notice and posts such notice at the workplace intended for the people of the Mainland Area to work.The labor contracts for employment of the people of the Mainland Area shall be in fixed-term.Rules governing the granting of permission and the administration concerned as referred to in Paragraph 1 shall be drafted by the Council of Labor Affairs, Executive Yuan in conjunction with the authorities concerned and submitted to the Executive Yuan for approval.To meet the employment demand derived from the service sectors opened in accordance with any international agreement, multinational enterprises or enterprises of the Taiwan Area of which their business scales in Taiwan reach certain threshold may employ the people of the Mainland Area with the permission of the competent authorities and not subject to the restriction referred to in the relevant provisions of the preceding six paragraphs and Article 95; rules governing the granting of permission, administration, the business scales of enterprises, employment terms and any other requirements thereof shall be drafted by the Council of Labor Affairs, Executive Yuan in conjunction with the authorities concerned and submitted to the Executive Yuan for approval.
中文原文 臺灣地區與大陸地區人民關係條例第11條
僱用大陸地區人民在臺灣地區工作,應向主管機關申請許可。
經許可受僱在臺灣地區工作之大陸地區人民,其受僱期間不得逾一年,並不得轉換雇主及工作。
但因雇主關廠、歇業或其他特殊事故,致僱用關係無法繼續時,經主管機關許可者,得轉換雇主及工作。
大陸地區人民因前項但書情形轉換雇主及工作時,其轉換後之受僱期間,與原受僱期間併計。
雇主向行政院勞工委員會申請僱用大陸地區人民工作,應先以合理勞動條件在臺灣地區辦理公開招募,並向公立就業服務機構申請求才登記,無法滿足其需要時,始得就該不足人數提出申請。
但應於招募時,將招募內容全文通知其事業單位之工會或勞工,並於大陸地區人民預定工作場所公告之。
僱用大陸地區人民工作時,其勞動契約應以定期契約為之。
第一項許可及其管理辦法,由行政院勞工委員會會同有關機關擬訂,報請行政院核定之。
依國際協定開放服務業項目所衍生僱用需求,及跨國企業、在臺營業達一定規模之臺灣地區企業,得經主管機關許可,僱用大陸地區人民,不受前六項及第九十五條相關規定之限制;其許可、管理、企業營業規模、僱用條件及其他應遵行事項之辦法,由行政院勞工委員會會同有關機關擬訂,報請行政院核定之。

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