No. I. Article 43 of Regulations Governing Employment Permits and Administration of Foreign Nationals states that employers shall pay wage to Class B foreign workers as stated in the labor contract. With the exception of items and amounts to be covered by the foreign worker, the employer shall pay the wages in full and in cash. II. When local competent authorities perform an inspection of expenses incurred or wages paid to foreign workers for works defined in Clauses 8 through 10 of Section I of Article 46 in the Regulations Governing Employment Permits and Administration of Foreign Nationals, the inspection shall be performed based on the contents of the affidavit formulated in accordance to Clause 4 of Section I of the aforementioned regulation. Labor related question No. 3: Are foreign workers working in Taiwan allowed to bring their dependents into the country? Are they allowed to raise their children in Taiwan? Answer: According to relevant sections in the Employment Service Act, foreign workers engaged in marine fishing, household works, construction, manufacturing and caretaking at institutions or homes are not permitted to bring their dependents into the country. However, foreign workers who bear children during their tenure of employment in Taiwan after their arrival and with the capability to raise their children may be exempted.