Almost certainly they are, as the same is even true with employment across state lines in the US. Labor laws are almost always determined by the employee’s place of residence vs. where the company is located.
I went through this myself a few years ago. I applied for, and received, a Taiwanese Gold Card (a similar program that allowed for foreign employment). I spent months going back and forth with the Taiwanese office attempting to understand what my employer at the time would be signing up for. They couldn’t give a clear answer on whether my presence would create a nexus for my employer, whether my employer would become responsible for health care program payments, etc. They kept referring me to one of the big four consulting companies. In the end I gave up and never entered.