本文旨在探討臺灣小型長照機構外籍看護工之照顧勞動，是如何鑲嵌在長期照顧機構的組織層級，並解析本籍與外籍看護工在勞動角色之專業分工與互動性。本研究採質性研究法，運用田野觀察法及深度訪談法進行資料蒐集及詮釋；研究對象採立意取樣，主體為北部之兩家小型長照機構，共訪談外籍看護工小組長三人、外籍看護工19人、機構負責人、社工人員、護理人員、及本籍照服員等。研究發現外籍看護工已經成為小型長期照顧機構的「主力」，而非來幫一手的「客」工；另一方面，呈現出族群性地、長期地在台居留，而不只是短期作客的「客」工。研究建議：（1）應重視外籍看護工勞動的主體性，減少對外籍看護工的刻板印象與歧視，願意接觸及理解外籍看護工的母國文化，以及她們在台的社會網絡與活動；（2）我國政府應擬定積極的策略，俾能保有在國際移工市場的競爭力，預防外籍勞工缺工窘境，以利建構長期照顧永續的勞動力及提升臺灣機構式長期照顧服務之品質。

This article aims to explore how the labor experiences of foreign care workers (FCWs) were embedded in the organizational structure of the contemporary Taiwanese small sized long term care facilities, and how they interacted with other members in the institutional settings. This research applied qualitative methods, using field observations and in-depth interviews to collect data, and then using thematic analysis to do data analysis. Purposeful sampling was applied. Field observation was done mainly in two small sized private facilities. Interviewees included 19 foreign care workers, managers, social workers, nurses, and local care workers. The research results indicated that FCWs have long become the dominant labor force in Taiwanese long term care facilities. Finally,this research suggested that (1) FCWs’ individuality and culture should be respected and their social networks in Taiwan should be understood; (2) the government ought to formulate progressive strategies and labor policies in order to enhance the competitiveness of Taiwan in international care labor market.