Detail ：

Employers shall not assign foreigners to engage in work beyond the scope of the employment permit and the offenders shall be punished pursuant to subparagraph 3 under Article 57 and liable to a fine ranging from NT$30,000 to NT$150,000 pursuant to Paragraph 1 under Article 68 of the Employment Service Act. Any repeated offense of the employer shall also be liable to punishment pursuant to Subparagraph 3 under Article 72 of the same law, thereby the recruitment permit and employment permit of the employer will be revoked.

Example (works beyond the scope of employment permit): An employer, Mr. Hsu, employed a foreign private caregiver H to take care of his critically ill father who needed to stay in bed. Mr. Hsu runs a small restaurant and demand H to offer help at the restaurant to wash bowls and dishes beyond the caregiving work to his father. Mr. Hsu was then punished with a fine ranging from NT$30,000 to NT$150,000. Any repeated offense of Mr. Hsu shall be punished by the revocation of the employment permit. 

Detail ：

Employers shall not assign foreigners to perform work at another place without permission. The offenders shall be punished pursuant to pursuant to Subparagraph 4 under Article 57 and liable to a fine ranging from NT$30,000 to NT$150,000 pursuant to Paragraph 1 under Article 68 of the Employment Service Act. Any repeated offense of the employer shall also be punished by revocation of recruitment permit and employment permit pursuant to Subparagraph 3 under Article 72 of the same law.

Example (change the place of work without permission): Manufacturer A has employed 2 migrant workers and these workers were approved to work inside buildings of Taoyuan City. However, the actual place of work is the plant located at a spot of Linkou, New Taipei and Manufacturer A did not apply with the Ministry of Labor for switching the place of work and was then found out by the authorities. Manufacturer A was punished with a fine ranging from NT$30,000 to NT$150,000. Any repeated offense of Manufacturer A shall be punished by the revocation of the employment permit.

Detail ：

Foreigners shall not work in Taiwan without application for permission and the offenders shall be liable to a fine ranging from NT$30,000 to NT$150,000 pursuant to Paragraph 1 under Article 68 of the Employment Service Act and also be ordered to be deported within specific time limit pursuant to Paragraph 3 under Article 68 of the same law. If the foreigner still stay in Taiwan beyond the deportation deadline, he or she will be deported under compulsory action by the immigration authorities. 

Example (engagement in work without applying for permission): A Hua wants to make more money and takes the suggestion of Alan, a cyber friend, and thereby comes to Taiwan under the status as a tourist. She then contacts Alan through the community software during her duration of stay in Taiwan. Alan then arranged A Hua work at a factory as an assembly worker of molding tools to earn some money. A Hua was uncovered by the authorities and ordered to be deported within a specific time limit. 

Detail ：

If a foreigner works for an employer who is not the applicant of the employment permit or not the work assigned by the applicant shall be punished by the revocation of the employment permit pursuant to Subparagraph 1 or Subparagraph 2 under Article 73 of the Employment Service Act. This foreigner will then be ordered to be deported and not permitted to work in Taiwan pursuant to Paragraph 1 under Article 74 of the same law.

Example (work for an employer who is not the applicant of employment permit): A is a migrant worker legally employed from Indonesia to work in Taiwan. However, the factory where A works was hit by the recession, so there is no chance for A to earn extra money from overtime duties. A wants to make more money to support the education of his son in university and decides to make use of his free time to take a part-time job at the “xx Braised Foods” of Mr. Lee for an hourly wage of NT$183. A helps Mr. Lee to deliver the food and clean the shop. But A was uncovered by the authorities for engagement in this part-time job. The employment permit was revoked and A was ordered to be deported. 

Detail ：

If the employer fails to pay the salary in full amount, this employer shall be liable to a fine ranging from NT$60,000 to NT$1,000,000 pursuant to Paragraph 1 under Article 67 of the Employment Service Act and Subparagraph1 of Paragraph 1 under Article 79 of the Labor Standards Act. In addition, the recruitment permit and the employment permit of the employer will also be revoked pursuant to Subparagraph 2 under Article 72 of the Employment Service Act. 

Example (no full payment of salary): Mr. Chen employed a number of migrant workers from Thailand to work at his factory. After these migrant workers started working at the factory, Mr. Chen deducted a certain amount from the salaries payable to the Thai migrant workers as a finder fee for the job broker. Mr. Chen was then punished with a fine ranging from NT$60,000 to NT$1,000,000 and the revocation of the employment permit.

Detail ：

If the employer failed to provide a bilingual description of the salary stub to the migrant workers, this employer will be punished with a fine ranging from NT$60,000 to NT$300,000 pursuant to Paragraph 1 under Article 67 of the Employment Service Act, and also the revocation of the valid recruitment permit and employment permit pursuant to Subparagraph 2 under Article 72 of the same law.

Example (failure to provide bilingual description of the salary stub): Mr. Luo has legally employed a number of Thai migrant workers to work at his factory, but the salary stub only has a description of the salary items in Chinese, without any Thai language (the mother language of the migrant workers). The Thai migrant workers cannot calculate if the payment items are conforming to applicable laws of the Republic of China, since they do not know Chinese. Although there is a description of the salary detail, Mr. Luo was punished with a fine ranging from NT$60,000 to NT$300,000 and the revocation of the employment permit.

Detail ：

It is illegal to use black market channels for foreign exchange and remittance. Employers who adopted black market channels for foreign exchange remittances for the migrant workers shall constituted an act of violation of Paragraph 1 under Article 29 of the Banking Act, and the crimes of “prohibition of outward and inward foreign exchange remittances not conducted by banks”, and “the conduct of foreign exchange settlement illegally as a profession” under Paragraph 1 of Article 22 of the Foreign Exchange Act thereby the offenders shall be subject to criminal liability. Also, the foreign exchange provided frequently triggered consumer disputes. Migrant workers should use legitimate financial institutions and banks for foreign exchange transaction and remittance to avoid falling prey to fraud or criminal conversion of their money from hard work. Some financial institutions have already provided cross-border remittance services via ATM for the migrant workers so they could easily remit money back to their home country safely.

Example 

1. Ah Da came to Taiwan to work as an operator at a factory. He has applied for a bank account in Taiwan for remittance of his salaries paid by the factory. After 6 years of work in Taiwan, Ah Da withdrew his deposits at the bank account in Taiwan and left an account balance of NT$56 before returning to his home country. He thought that he will no longer use the bank account and just passed the banking card and the password to another person, and then departed from Taiwan and returned to his home country. After the fraud gang has obtained the bank account transferred by Ah Da, they cheated Hsiao Ming, the victim, and asked Hsiao Ming to remit fund to the bank account of Ah Da. When Ah Da arrived in Taiwan again, he was prosecuted. He was found guilty of criminal offense by the court in violation of Paragraph 1 under Article 339 of the Criminal Code in providing assistance to a scam and also Paragraph 1 under Article 14 of the Anti-Money Laundering Act in providing assistant to money laundering. 

1. Lena came to Taiwan to work in the capacity as a caregiver, and has acquainted another migrant worker on Facebook. This person calls herself JOJO and claims to be a fellow of the same hometown, and she is in need of money. She asked Lena for her account information with the excuse that it would be easy to return the money to Lena. Lena did not authenticate the identity of JOJO and just gave her passbook and banking card to JOJO, and told JOJO the password of the banking card over Facebook. After JOJO got the account information and banking card from Lena, she conspired fraud gang to cheat Ah Hai. Ah Hai fell prey to the scam and remitted funds to the bank account of Lena. Once Ah Hai discovered that he had been cheated, he reported it to the police. The policy has traced out that the account was opened by Lena. Lena then was prosecuted by the public prosecutor. Lena was found guilty of a criminal offense by the court in violation of Paragraph 1 under Article 339 of the Criminal Code in providing assistance to a scam and also Paragraph 1 under Article 14 of the Anti-Money Laundering Act in providing assistant to money laundering, and was sentenced to 2 months of imprisonment. 

Detail ：

Foreigners from illegal intermediary working for a third party shall be subject to a fine ranging from NT$100,000 to NT$500,000 pursuant to Articles 45 and 46 of the Employment Service Act. For a repeat offense within 5 years, the offender shall be liable to a prison term of no more than 1 year, detention, or a combined punishment of prison term and a fine of no more than NT$600,000. An illegal intermediary seeking profit shall be liable to a prison term of no more than 3 years, detention, or a fine, or a combination of prison term and a fine of no more than NT$1,200,000.

Example (illegal intermediary): The illegal intermediary of Hsiao Chen has 3 Vietnamese migrant workers at large. These workers worked with illegal employer Hsiao Hsieh to contract a project from a construction firm for mixed gravels and mortar and wall surface work at the construction site for the building of a parking lot inside a park. They were uncovered by the county government and proved violation of Article 45 of the Employment Service Act, and the offenders were punished with a fine ranging from NT$100,000 to NT$500,000. If there is any repeated offense within 5 years, these offenders shall be liable to a prison term of no more than 1 year.