Unit: Employment Security Section
Contact: Mr. Liu and Ms. Yang
Tel: (04)22289111 ext. 35609 / ext. 35611

Reporting of Layoff
Laid-off employees shall be listed and reported to the local competent authority and public employment services in accordance with the law before the laid-off employees leave their jobs.

Legal Ground:
Provisions of Article 33 of the Employment Service Act:
“When an employer lay off an employee, the employer shall list, at least 10 days before the laid-off employee leaves his/her job, the name, sex, age, address, telephone number and position of the laid-off employee, the cause of layoff, and whether he/she needs any employment counseling, and then submit such list to the local competent authority and public employment services. However, if the layoff is caused by an act of God, a catastrophe or any other force majeure incident, the employer shall complete the aforementioned list within 3 days following the day when the laid-off employee leaves his/her job.”
The term “layoff” defined in the letter Tai-Lao-Zhi-Ye-Zi No. 08982 dated Feb. 8, 1993 from Council of Labor Affairs, Executive Yuan and the letter Zhi-Ye-Zi No. 0920059015 dated Nov. 11, 2003 from Bureau of Employment and Vocational Training refers to termination of a labor contract by an employer in accordance with Article 11, proviso of Article 13 and Article 20.
Provisions of Article 11 of the Labor Standards Act :
“An employer shall not terminate a labor contract, even by advance notice to a worker, unless one of the following situations occurs:
1. The employer's business is suspended or transferred. 
2. The employer's business suffers a loss or business contraction. 
3. A force majeure incident causes suspension of business for more than one month. 
4. The change of the nature of business necessitates the reduction of workforce, and the terminated employees cannot be reassigned to other suitable positions.
5. A worker is clearly not able to perform his/her duties.” 
Provisions of Article 13 of the Labor Standards Act:
“An employer shall not terminate a contract with a worker who is on leave from work pursuant to Article 50, or is receiving medical treatment pursuant to Article 59.  However, this clause is not applicable to an employer who cannot continue operating the business due to an act of God, a catastrophe or any other force majeure incident and has reported the termination to the competent authority and obtained its approval.”
Provisions of Article 20 of the Labor Standards Act: 
“When a business entity is restructured or transferred, except for those workers to be retained through negotiations between the old and the new employers, the employer shall terminate labor contracts with the remaining workers by giving to them a minimum prior notice of such days as provided in Article 16, and shall also pay severance payment in accordance with Article 17. The new employer shall recognize the prior period of service of those workers to be retained.”
Fines and Penalties:
Provisions of Article 68 of the Employment Service Act:
“Anyone that violates Article 9, paragraph 1 of Article 33, Article 41, Article 43, Article 56, Subparagraph 3 or 4 of Article 57, or Article 61 shall be fined an amount of not less than NT$ 30,000 and not more than NT$ 150,000.”

If a foreign worker is terminated during his/her employment in accordance with Subparagraphs 1 to 4 of Article 11 or Article, or a labor contract with a local worker is terminated due to any causes provided in Paragraph 1 of Article 14 or Article 20, the opinion of the worker concerned shall be reviewed based on reasonable labor conditions. If a local worker is laid off due to any cause provided in Subparagraph 5 of Article 11 of the Labor Standards Act or the laid off employee is a section director or supervisor, then there is no need to review the opinion of the worker. For relevant questions, please contact Ms. Chen of Workforce Development Agency, Ministry of Labor at 02-23801761.