A company must notify the local labor affairs agency seven days in advance if it intends to lay off employees. If employees are unionized, it is also best to provide advance notice to the union at that time, so as to seek consensus concerning the issues most important to labor (minimizing job losses) and management (ensuring the company's continued viability).
裁員行動前七天必須向當地勞動行政主管機關報備，如果企業有成立工會，最好一併通知工會，以建立勞（工作權保障）、資（企業永續經營）雙方一定共識。