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[Unemployment Compensation] When should an employer report to competent authorities before laying off an employee?

According to Article No. 33 of the Employment Service Act, an employer should report to the competent authorities 10 days before laying off an employee and also give name, age, address, phone number, position, involuntary termination reason, and if the employee needs vocational assistance to local authorities and government employment service institutions. If the involuntary termination is due to force majeure, e.g. natural disaster or other force majeure, the employer should report to authorities within 3 days after laying off an employee.