According to Paragraphs 1 and 2, Article 33 of the Employment Service Act, “In the event of layoff, employer shall list the laid-off employee, at least ten days prior to leaving his/her job, indicating the name of such employee, his/her sex, age, address, telephone numbers, position, the cause(s) of the layoff, and whether he/she is in need of employment counseling, and submit such list to and inform the local competent authority(ies) as well as public employment services institution(s). However, where the layoff is caused by a natural disaster, unforeseen event or any other force majeure, employer shall accomplish the aforementioned list within three days following the day when the laid-off employee leaves his/her job.” “Public employment services institutions, after receiving the submitted information as referred to in paragraph 1 of this article, shall assist those laid-off with re-employment pursuant to their willingness and working capacity.” Employers shall report the layoff of the employees according to the law so that the competent authorities and public employment service agencies can assist the laid-off workers with re-employment. To report the layoff of employees, employers may visit “Find a Job” on TaiwanJobs, click “Layoff Reporting”, and log in the system using the business certificate or the member account/password. Click here to visit the layoff reporting system: https://layoff.ejob.gov.tw/.