A: Employers may handle subsequent matters in accordance with the procedures for foreign workers not returning for work. As foreign workers enter Taiwan for work with a single-entry visa, employers shall apply for the re-entry permit with the local immigration offices in advance (Note: the permit is valid for one month) so that foreign workers may enter the country after the leave. If foreign workers fail to return to Taiwan within the agreed time and the re-entry permit becomes invalid, employers may apply for new foreign workers based on the law, with the application form and a copy of the passport specifying the period of re-entry presented. When foreign workers return home after the application for the re-entry permit and state in their national countries that they will not come back to Taiwan due to personal factors or for other reasons, employers are not required to inform the local competent authority of the verification of termination of labor contracts because the termination of the employment relationship between such foreign workers and their employers is not desirable.