According to Regulations on the Permission and Administration of the Employment of Foreign Workers under Article 8, the employer shall, within four months prior to the expiration of the employment permit, apply for extension of the employment permit. （The employer should apply by themselves in permit duration because it can avoid the situation for employment permit is not enough to be extended.） But those whose duration of employment permit is less than six months may only apply their extension after two-third of the duration of employment permit.

According to the Article 53 of the Employment Service Act, when foreign professional worker has to transfer to a new employer, the new employer（s） shall apply for permit. And the new employer shall submit upon such application the relevant document（s） certifying the termination of the previous employment.

The processing time for online application is 7 days, but exception of paper application process is 12 days. The employer should pay attention to the above- mentioned processing time to avoid foreign workers unemployed so early that the new employment permit has not ready yet.

If the employer intends to re-employ the foreign worker after the expiry date, the employer can apply for his/her extension directly without needing to go through the re-entering/departure process.

According to Article 56 of the Employment Service Act and Regulations on the Permission and Administration of the Employment of Foreign Workers under Article 45, should the employment of a foreign worker be terminated, the employer shall make notification in writing that sets out relevant matters to the local competent authority（ies）, the entry and exit administrative authority, police and the Workforce Development Agency （WDA） within 3 days.

1. Application form.

2. Copy of approval letter of employment.

3. Agreement by employer and foreigner for employment termination.

4. Copy of Alien Resident Certificate （ARC）.

The employer can submit an employment termination form with the foreigner's signature. If the foreigner has already departed, the employer can also substitute letter of guarantee for the agreement to terminate the employment.

Employers shall arrange for the departure of foreign workers upon termination of employment contract, and it is not necessary to apply for termination of contract to the Ministry of Labor.

1. According to the Employment Service Act （ESA）, individuals at present cannot hire foreign teachers. According to the 43rd Article of the ESA, foreigners may not work in the Republic of China （R.O.C.） without an employer's application. According to article 68 of the ESA, those found in violation of the ESA will be fined between NT$30,000 and NT$150,000, then be deported from the R.O.C., and banned from future employment in the R.O.C. It is against the 44th Article of the ESA to illegally hire foreign workers. According to the 63rd Article of the ESA, those employers will be fined between NT$150,000 and NT$750,000.
2. Those who need to hire foreign tutors shall enter into a contract with a language school. They can request a language school to appoint an instructor for them. They can also seek foreign language instructors who have gained R.O.C. residency by marriage, according to the 48th Article, 1st Paragraph, 2nd Subparagraph of the ESA.