The Rules are prescribed in accordance with Article 85 of the Labor Standards Act (here-in-after referred to as the Act).

Wages and the number of days in the following days or periods shall not be included for the purpose of calculating the average wage referred to in Subparagraph 4 of Article 2 of the Act:
1. The day on which the event occurs requiring calculation to be made,
2. The period of medical treatment for occupational injury,
3. The period in which wages are paid at half the normal rate referred to in Paragraph 2 of Article 50 of the Act, and
4. Where, due to a natural disaster, an unexpected event, or other force majeure, the employer cannot continue business operations which results in employees failing to work.
5. Employees who take ordinary sickness or injury leave according to the rules of leave.
6. Employees who apply for menstrual leave, maternity leave, family care or recuperation leave and receive reduced wages, according to the Act of Gender Equality in Employment.
7. Employees of unpaid leave.

The Standard Business Classification of the Republic of China shall be applicable in designating the businesses referred to in Subparagraphs 1 to 7 of Paragraph 1 of Article 3 of the Act.

The business (or industries) designated by the Central Competent Authority referred to in Subparagraph 8 of Paragraph 1 of Article 3 of the Act and business (or industries) referred to in Paragraph 3 that the application of the Act will genuinely cause undue hardship to them, shall be those business (or industries) designated by the Central Competent Authority in accordance with the Standard Business Classifications of the Republic of China and the Central Competent Authority may designates only a portion of a business.

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In calculating the seniority of a worker, the seniority is limited to the years serving in the same business entity from the day the worker was employed.
Seniority accrued in the same business before and after the promulgation and enforcement of the Act shall be combined.

The temporary, short-term, seasonal and specific work referred to the Paragraph 1 of Article 9 of the Act shall have the following denotations.
1. Temporary work shall mean work of an unexpected and non-continuous nature, and is not to exceed six months.
2. Short-term work shall mean work of a non-continuous nature that is expected to be completed within a short period of time and is not to exceed six months.
3. Seasonal work shall mean work of non-continuous nature which is influenced by seasonal raw materials, source of materials or sale in market and is not to exceed nine months.
4. Specific work shall mean work of non-continuous nature which can be completed within a specific period. But if the length of work is to exceed one year, it should be reported to the competent authority for approval and record.

A labor contract shall, in accordance with the Act, make stipulations for the following matters:
1. Matters relating to the workplace and the work to be performed in the workplace,
2. Matters relating to time of starting and finishing work, rest periods, holidays, public holidays, rest days, leave and shift changes in the rotation system,
3. Matters relating to the determination, readjustment, calculation, final settlement, the dates and the methods of wage payment,
4. Matters relating to the entering and termination of a labor contract, and retirement,
5. Matters relating to severance pay, pension and other allowances, and bonuses,
6. Matters relating to the expenses for boarding, lodging and tools which the worker should bear,
7. Matters relating to safety and health,
8. Matters relating to labor education and training,
9. Matters relating to welfare,
10. Matters relating to compensation and remedy for occupational accident and subsidy for ordinary injury or sickness,
11. Matters relating to work discipline that shall be observed,
12. Matters relating to award and discipline, and
13. Other matters relating to rights and obligations of the labor and management

The after-resignation business strife limitation agreement shall be made in writing, and shall also specify in detail the contents of the provisions referred to in Subparagraphs 3 and 4 of Paragraph 1 of Article 9-1 of the Act. The employer and the employee shall respectively keep a copy of the agreement with their signatures or seals on it.

The “not exceeding a reasonable range” referred to in Subparagraph 3 of Paragraph 1 of Article 9-1 of the Act shall be subject to the followings requirements:
1. The period of business strife limitation shall not exceed the trade secrets or the lifecycle of technological information protected by the employer, but with a maximum up to two years.
2. The area of business strife limitation shall be limited to the area of the employer’s actual business activities.
3. The scope of occupational activities of business strife limitation shall be concretely specified and shall be identical or similar to the scope of the employee’s current occupational activities.
4. The prospective employer of business strife limitation shall be concretely specified and has business activities that are identical or similar to and competitive with those of the employer.

The “reasonable compensation” referred to in Subparagraph 4 of Paragraph 1 of Article 9-1of the Act shall be considered based upon the following matters:
1. The amount of compensation per month shall be no less than 50% of one month’s average wage of the employee upon resignation.
2. The amount of compensation shall be sufficient to support the resigned employee during the period of business strife limitation.
3. The amount of compensation shall be equivalent to the loss incurred by the employee in compliance with the period, area, scope of occupational activities and prospective employer of the business strife limitation.
4. Other matters relevant to the consideration of reasonable compensation criteria.
The reasonable compensation referred to in the preceding paragraph shall be agreed to pay to the employee in a lump sum upon resignation or on a monthly basis to the employee after resignation.

(Deleted)

When an labor contract is terminated according to the provisions of the Act, the employer shall immediately pay the worker wages due to him/her.

The regular benefits mentioned in Subparagraph 3 of Article 2 of the Act, regardless of what they may be called, refer to benefits other than the following:
1. Dividends,
2. Bonuses, viz for. year-end bonuses, competition bonuses, research or invention bonuses, bonuses for outstanding performances, long-service bonuses, bonuses for the saving of fuel and other raw materials, and other bonuses of an irregular character,
3. Special payment for Spring Festival, May Festival and Moon Festival,
4. Subsidies for medical expenses and education expenses of workers and their children,
5. Service charges directly paid to the worker by a customer,
6. Presents donated by the employer in the event of a marriage or celebration, or monetary condolences in the event of funeral services,
7. Compensation for occupational accidents,
8. Premiums for labor insurance and for any commercial insurance of the employer, in which the worker is covered as the insured person,
9. Travel expenses, travel allowance, public relation allowances,
10. Work uniforms, tools, and reimbursement for conversion, and
11. Other matters designated by the Central Competent Authority in conjunction with the Central Competent Authority for specific business purpose.

The basic wage mentioned in Article 21 of the Act refers to remuneration received by a worker for regular working hours, excluding overtime pay and additional payments for overtime work on rest days, holidays and public holidays.

The basic wage of a piece-work labor shall be calculated in accordance with the quantity of production in each eight-hour day, or the quantity of work performed.

When a worker's working hour is less than eight hours per day, the basic wage may be calculated pro rata in accordance with the working time, unless otherwise stipulated in the work rules, the labor contract, or any relevant laws or regulations.

(Deleted)

The details of the calculation for the items of wages stipulated in Article 23 of this Act shall include the following matters:
1. Total amount of wages agreed upon by both employers and employees.
2. The paid amount of each wage item.
3. The amount of item to be deducted in accordance with the provisions of the law or the agreement between the employers and employees.
4. The actual amount paid.
An Employers shall provide the information of the preceding items in the form of printed data such as paper, electronic transmission means or other ways accessible for workers to obtain and print at any time.

The arrear wages referred to in subparagraph 1, Paragraph 1 of Article 28 of the Act shall be limited to wages owed within six months prior to suspension, liquidation or bankruptcy declaration of the employer’s business.

In the event of the death of a worker, the employer shall immediately settle and pay the arrear wages to the worker's survivors.
The priority order for such payments shall be in accordance with the provisions of Subparagraph 4 of Article 59 of the Act.

If the regular working hours mentioned in Article 30 of the Act exceed two calendar days, the working hours shall be combined for calculation purposes.

If the working hours of a worker cannot be readily calculated owing to special errands or other reasons requiring him to attend to work outside the workplace, his/her working hours shall be deemed to be his regular working hours. This shall not apply, however, where his actual working hours have been proven.

When a worker works in different worksites belonging to the same business entity or the same employer, the working hours in each of such worksites shall be added together, including necessary transportation time between the sites.

In any of the following situations, an employer shall give public notice immediately:
1.Reschedule regular working hours in accordance with Paragraphs 2 to 3 of Article 30 or Subparagraph 1 of Paragraph 1 of Article 30-1 of the Act.
2.Extend working hours in accordance with Subparagraph 2 of Paragraph 1 of Article 30-1 or Paragraphs 1, 2 and 4 of Article 32 of the Act.
3.Reschedule rest periods at the time of shift changes in accordance with Paragraph 2 of Article 34 of the Act.
4.Adjust regular leaves or rest days in accordance with Paragraph 2 or 4 of Article 36 of the Act.

The term “overtime” referred to in the Act shall mean the following:
1. The Part of working hours that exceeds eight hours per day or the part of working hours that exceeds a total of forty hours every week. But if the working hours have been rescheduled pursuant to Paragraphs 2 to 3 of Article 30, or Subparagraph 1 of Paragraph 1 of Article 30-1 of the Act, it shall mean the part of working hours that exceeds the rescheduled hours.
2. When workers work on rest days as prescribed in Article 36 of this Act.

The attendance record set out in Paragraph 5 of Article 30 in the Act includes check-in book, attendance card, card machine, access card, biometric identification system, electronic attendance record system or other recording tools that can verify the attendance record.
The preceding attendance record shall be made available in writing by the employer for the purpose of labor inspection or upon worker application.

Every three months mentioned in Paragraph 2 of Article 32 of the Act shall refer to every three consecutive calendar months based on the start/end date agreed on between employers and workers.
The scope of the supervisory work of pit operations mentioned in Paragraph 5 of Article 32 of the Act is:
1.Supervision of pumping machines,
2.Supervision of wind pressure machines or cooling equipment,
3.Supervision of safety and alarming equipment, and
4.Supervision and the recording of production and construction work.

The number of workers employed by an employer mentioned in Paragraph 3 of Article 32, Paragraph 3 of Article 34, and Paragraph 5 of Article 36 of the Act shall be calculated based on the number of workers employed by the same employer in accordance with the Act, including those from branches.
The local competent authority mentioned in Paragraph 3 of Article 32, Paragraph 3 of Article 34, and Paragraph 5 of Article 36 of the Act shall refer to the municipal government or county (city) government with jurisdiction over the location of its principal office or principal place of business, or official office of an employer.
The report for record mentioned in Paragraph 3 of Article 32, Paragraph3 of Article 34, and Paragraph 5 of Article 36 of the Act shall be made by an employer no later than the day prior to the extension of working hours, the change in rest periods or the adjustment in regular leaves; however, if an employer fails to report within the said time limit due to the occurrence of an act of God, an accident, or an unexpected event, he/she shall state therein the reasons within twenty-four hours after the cause has ceased.

The compensatory leave mentioned in Article 32-1 of the Act shall be taken based on the sequence of the extension of working hours or work on rest days. If the period of the compensatory leave exceeds the end date of the agreed year mentioned in Paragraph 2 of Article 24, the said end date shall be taken as the end date of the period.
At the expiration of the period of the compensatory leave referred to in the preceding paragraph or termination of contracts, the period of wages paid shall be as follows:
1.Expiration of the period of the compensatory leave: Wages shall be paid on the payment date agreed on in the contract or within 30 days after the expiration of the period of the compensatory leave.
2.Termination of contracts: Wages shall be paid in accordance with the provision of Article 9.
When workers claim rights in accordance with Article 32-1 of the Act, the employer shall be responsible for the burden of proof if considering the rights non-existent.

Days off mentioned in Paragraph 1 and Sub-paragraphs 1 and 2, Paragraph 2 of Article 36 of the Act shall be calculated every seven calendar days. Except for adjustments made in accordance with Paragraphs 4 and 5 of Article 36, an employer shall not have workers work for more than six consecutive days.

(Deleted)

When the holidays mentioned in Article 37 of this Act fall on regular holidays or rest days, a deferred day off will be granted. However, leaves granted which are specified in Article 37 of this Act shall not be included.
The deferred day off mentioned in the preceding paragraph is to be made by consultation between employers and employees.

When a worker meets the annual paid leave conditions set forth in Paragraph 1 of Article 38 of this Act, he/she shall be entitled to the right of annual paid leave; the years of working for calculating the annual paid leave shall be in accordance with the provisions in Article 5.
Annual paid leave shall be exercised during the consultation period between the employers and employees on the basis of the number of days of annual paid leave granted in accordance with the provisions in Paragraph 1 of Article 38 of this Act:
1. From the date of employment, with each year calculated as one period. For those who have worked for a period of six months or more but less than one year, their rights to obtain annual paid leave can only be counted from the last six months.
2. An yearly period refers to from January 1 to December 31 each year.
3. The academic year of educational institutions, the accounting year of business entities, or the period agreed upon between employers and employees.
In the matter of informing workers to arrange annual paid leave in accordance with the provisions in Paragraph 3 of Article 38 of this Act, it shall be implemented by the employer within 30 days from the date on which the worker meets the annual paid leave conditions.

The end of the year set forth in Paragraph 4 of Article 38 in this Act refers to the expiry date of the period mentioned in Paragraph 2 of the preceding Article.
Wages to be paid by the employers in accordance with the provisions stipulated in Paragraph 4 of Article 38 of this Act shall observe the following rules:
1. The basis for the payment of wages:
(1) Multiplying the daily wages by the number of remaining days of annual paid leave.
(2) Daily wages mentioned in the preceding subparagraph denotes the wages of normal working hours obtained by the workers on the day before the annual ending of annual paid leave or before contract termination. For wages calculated on a monthly period, daily wages denote the wages of normal working hours obtained by the workers during the last month before the annual ending of paid leave or before contact termination, and divide this monthly wage by thirty.
(3) If employers and workers agree to defer days off until the following year in accordance with Paragraph 4, Article 38 of the Act, wages shall be paid for annual paid leave at the end of the year.
2. Period of wages paid:
(1) The end of the year: paid on the date prescribed in the contract or within thirty days after the end of the year.
(2) Contract termination: paid in accordance with Article 9.
If employers and workers agree to defer days off until the following year in accordance with Paragraph 4, Article 38 of the Act, the number of the said annual paid leave shall be deducted first from annual paid leave taken in the following year.

The written notice issued on a regular annual basisas prescribed in Paragraph 5 of Article 38 of this Act shall be handled in accordance with the following rules:
1. It shall be issued by the employer before the expiry of the period specified in Paragraph 2 (2) of the preceding Article.
2. The written notice shall be made by paper, electronic transmission means or other ways that allows the workers to obtain and print at any time.

The leave days and holidays specified in Article 39 of this Act shall refer to regular leave days and holidays prescribed in the provisions of Article 37 and the allowed annual paid leave specified in the provisions of Article 38.

The dangerous or harmful work mentioned in Paragraph 2 of Article 44 of the Act means work defined pursuant to the statutes and administrative regulations governing the Occupational Safety and Health Act.

The employer may require a woman worker who applies for maternity leave referred to in Paragraph 1 of Article 50 of the Act to produce documentary evidence.

The ages designated in Subparagraph 1 of Article 53, Subparagraph 1 of Paragraph 1 of Article 54 and the proviso in Paragraph 2 of Article 54 of the Act shall be consistent with the age recorded in the worker's household.

(deleted)

The situations in which an employer may apply to the competent authority for approval to pay workers’ retirement pensions in installments as set forth in Paragraph 3 of Article 55 of the Act include the followings:
1. Where the funds appropriated to the retirement reserve according to law are insufficient for payment.
2. Where the management or finance of the business is truly difficult.

According to the payment standards set forth in Paragraph 1 of Article 55 of the Act, the amount of pension referred to in Paragraph 2 of Article 56 of the Act shall be calculated in accordance with the followings:
1. Number of workers: Including incumbent workers to whom the Act applies at the end of the year or whose lengths of service are reserved according to Paragraph 1 of Article 11 of the Labor Pension Act, as well as workers meeting the retirement conditions specified in Article 53 or subparagraph 1 of Paragraph 1 of Article 54 of the Act in the following year.
2. Length of service: Starting from the date the Act applies to the end of the year following the year which the length of service is calculated or the day before the Labor Pension Act applies as a result of choice.
3. Average wages: The average monthly wages of the year in which calculation is made.
The unit of amounts to be calculated as mentioned in the preceding Paragraph shall be New Taiwan Dollar; amount shall be rounded to the nearest tenth.

The wage compensation payable by an employer to a worker in accordance with the stipulations of Subparagraph 2 of Article 59 of the Act shall be paid to him /her on the wage pay day.

The pre-existing wage mentioned in Subparagraph 2 of Article 59 of the Act refers to the wage the worker received for the regular working hours in the day before the occurrence of occupational accident. Where the wage of the worker is calculated on a monthly basis, one day's wage shall be the amount equivalent to the wage the worker received for one month's regular working hours divided by thirty just one month immediately before the occurrence of occupational accident.
If the amount calculated pursuant to the preceding paragraph for a worker with occupational disease falls short of the average wage, the average wage shall be used as the standard.

The employer shall pay the compensation provided in the proviso of Subparagraph 2 of Article 59 of the Act within fifteen days after the determination of the liability to bear such compensation. Until such compensation is paid, the employer shall continue to pay the compensation provided in the proceeding part of Subparagraph 2.

The employer shall pay funeral expenses provided in Subparagraph 4 of Article 59 of the Act within three days after the death of the worker, and survivor compensation should be paid within fifteen days after the death.

If, in accordance with the provisions of the Labor Insurance Act or other applicable statutes or administrative regulations, the employer has paid compensation to the worker in regard to the same accident provided in Article 59 of the Act, such compensation paid may be deducted by the employer. But, if the compensation is paid from funds jointly contributed by the worker and the employer, only the portion contributed by the employer shall be deducted.

In case a worker is killed or disabled due to an occupational accident and the worker is covered under labor insurance in accordance with the provisions of the Labor Insurance Act, his/her incident has been verified as an occupational accident, the amount of compensation that his/her employer shall pay to the worker in accordance with Article 59 of the Act shall be the amount determined by the difference between the worker’s average wage and average insurance wage of labor insurance and then paid by the standard amount established pursuant to Subparagraphs 3 and 4 of Article 59 of the Act.

The employer shall not require an apprentice to do household affairs, miscellaneous jobs or other work for purposes other than skill learning. However, this does not include keeping the workplace clean and tidy and the cleaning of machinery or equipment.

The working time of an apprentice shall include periods for learning.

Employers with more than thirty workers shall establish work rules and submit them to the local competent authorities within thirty days for approval and record.
The number of workers employed by an employer mentioned in Article 70 of the Act shall be calculated in accordance with Paragraph 1, Article 22-1 of the Act.
These work rules shall be revised timely according to the changes in statutes and administrative regulations, worker-employer agreements or management systems. Such revises rules shall be submitted to the local competent authorities for approval and record in accordance with the procedures referred to in Paragraph 1.
If it deems necessary, the competent authorities may notify an employer to revise the employer’s work rules.

After the work rules have been approved and recorded by the competent authorities, the employer shall display them in the workplace and distribute a copy to each worker.

The employer may, if necessary, establish separate work rules in accordance with the individual subparagraph set forth in Article 70 of the Act.

Where the worksites of a business entity are at different locations, the employer may establish suitable work rules for all workers of the business entity or separate rules for each workplace.

The Central Competent Authority shall publish an annual labor inspection directive for the following year.
Inspection agencies shall separately devise their own inspection plans in accordance with the inspection directives referred to in the previous paragraph, and within fifty days after the directives have been published, the agencies shall report their inspection plans to the Central Competent Authority. After these plans have been duly approved, inspection work shall commence accordingly.

Without prejudice to the statutes and administrative regulations concerning civil servants, the regulations for the recruitment, training and service of inspectors of labor inspection agencies shall be established by the Central Competent Authority.

When inspecting a business entity, an inspector may notify demanding the owner, his/ her agent, workers or other relevant persons to present all necessary documents or explanations.

On the completion of an inspection visit, the inspector shall give all necessary explanations on the results of his visit to the business entity, and submit a report of the same to the inspection agency.
In the event that the inspection agency decides that the business entity has violated the statutes or administrative regulations, it shall be duly handled in accordance with the relevant laws and regulations.

In the event that the business entity has any objection against the results of an inspection, it may, within ten days after the receipt of such a report, file objections in writing to the inspection agency.

The complaint referred to in Paragraph 1 of Article 74 of the Act may be filed orally or in writing.

The employer shall investigate any complaint mentioned in the proceeding article; and in the event that the violations of the statutes or administrative regulations have been found, he /she shall immediately correct the violations and notify the complainant of the result thereof.

(Delete)

(Delete)

A civil servant who concurrently has the status of a worker provided in Article 84 of the Act denotes a person who, under relevant civil service statutes and administrative regulations, is appointed, assigned, invited or selected to work as an employee in any business (or industries) provided in Article 3 of the Act and receives remuneration for it. The meaning for other labor conditions provided in this connection refers to working hours, recess, holidays, safety and health, welfare, overtime pay, and so on.

Supervisory, administrative workers, professional workers with designated responsibility, monitoring and intermittent workers referred to in Subparagraphs 1 and 2 of Paragraph 1 of Article 84-1 are defined as follows:
1. Supervisory, administrative workers mean those who are hired by an employer to be responsible for the operation and management of business and with the power to decide the hiring, discharge, or working conditions of the workers in general.
2. Professional worker with designated responsibility means one who utilizes his/her professional knowledge or skills to complete a task and is responsible for its success or failure.
3. Monitoring work means chiefly to monitor work in certain work place.
4. Intermittence work means the work is intermittence in nature.

When employers hand in to the local competent authority for approval or record the written agreement between the employers and the employees pursuant to Article 84-1, it shall include ranking title, work items, rights, responsibility, nature of work, work hours, regular leave, vacation, female work at night.... etc.

Where workers controversy arising out of contract termination or occupational accidents , and a lawsuit is filed for claiming wage payment, severance pay, pension, vocational injury compensation or for authenticating the existence of labor relation, the worker concerned may request legal aid from Central Competent Authority.
The aforementioned legal aid businesses may be entrusted by the Central Competent Authority to civil organization to operate.

Employers who go into liquidation or declare bankruptcy before the amendment of Paragraph 2 of Article 28 takes effect on February 6, 2015, but have not yet completed the liquidation or bankruptcy procedures after the amendment takes effect may act according to Paragraph 5 of the same Article and apply for payment of pensions and severances owed to workers from the Arrear Wage Payment Fund, provided that the amounts are no more than the total specified in subparagraph 2 of Paragraph 2 of the same Article.

The Rules shall become effective on the date of promulgation.