The following matters can be stipulated in a collective agreement:
1.Wage, working hours, allowances, rewards, relocation, lay-off, retirement, compensation for occupational hazards, compensation for survivors, and other working conditions.
2.Establishment and utilization of labor organizations in business entity, utilization of employment services institutes, and the establishment and utilization of mediation or arbitration institute of labor-management disputes.
3.Bargaining procedures of collective agreement, provision of bargaining information and materials, scope of coverage of collective agreement, duration of its effect, and the obligation to implement the agreement in harmony.
4.Organization, operation and activities of labor union, and facility utilization in business entity.
5.Labor participation and the establishment and utilization of labor-management cooperation organization.
6.Grievance procedures, enhancement of labor-management cooperation, promotion, rewards and punishments, education and training, safety and health, enterprise welfare, and other related matters that both labor and management shall jointly comply.
7.Other matters agreed upon by the parties.
The matters referred to in the preceding sub-paragraphs may also be stipulated in a collective agreement for apprentices, trainees, rudimentary workers, interns, students of business-education cooperation project, and other persons similar to trainees in nature.

A collective agreement may stipulate that an employer bounded by the agreement without justifiable reasons shall not adjust working conditions for workers who are covered by the agreement. Unless the agreement has stipulated that those workers not covered by the agreement shall pay a certain amount of fees to the labor union.

It may be agreed upon in a collective agreement that an employer shall only employ workers who are members of a specific labor union unless there is one of the following situations:
1.The labor union has been dissolved.
2.The labor union does not have specifically skilled workers that the employer needs.
3.Members of the labor union do not want to be hired by the employer, or the number of its members is inadequate to satisfy the need of the employer.
4.Apprentices, trainees, rudimentary workers, interns, students of business-education cooperation project, and other persons similar to trainees in nature recruited by the employer.
5.Persons who are hired by the employer to manage his/her finance, official seals, or confidential matters.
6.The number of non-union workers hired by the employer is, after subtracting the number of persons referred to in the preceding two subparagraphs, not yet exceeding two-tenths of the employees in total.

It shall not be agreed upon in a collective agreement to restrict an employer from using new type of machines, improving methods of production, or purchasing manufactured or processed goods.

When the party from one side or both sides of a collective agreement is more than one, the parties involved may not separately agree upon matters that are different from those stipulated in the collective agreement. However, if other stipulations have been agreed upon in the foresaid collective agreement, they shall prevail.