A worker shall be paid such wages as determined through negotiations with the employer, provided, however, that such wages shall not fall below the basic wage.
The basic wage referred to in the preceding paragraph shall be prescribed by the basic wage deliberation committee of the Central Competent Authority and submitted it to the Executive Yuan for approval.
The matters regarding the organization and procedure of proceeding of the aforesaid basic wage deliberation committee shall be regulated separately by the Central Competent Authority.

Wages shall be paid in the statutory, circulating currency; provided, however, that part of such wages may, by custom or business nature, be paid partly in kind in accordance with the labor contract. If part of the wages is paid in kind, the conversion price of such wages in kind shall be fair and reasonable to meet the needs of both the worker and his/her family members.
Wages shall be paid in full directly to the worker, unless otherwise prescribed by applicable statutes or administrative regulations or agreed to by both the employer and the worker.

If the dispatching entity is fined by the competent authority for owing the dispatched worker wages or ordered to pay by a deadline according to Article 27 but has failed to comply, the dispatched worker may request the dispatch-requiring entity to pay. The dispatch-requiring entity shall make the payment within 30 days since the day that request is made.
When the dispatch-requiring entity has made the payment according to the preceding paragraph, it may ask the dispatching entity for reimbursement or deduct the amount that it should pay under the dispatch-requiring contract.

Except as otherwise agreed to by the parties to a labor contract or when wages are paid in advance on a monthly basis, wages shall be paid on a regular basis at least twice a month; the details of wage computation must also be provided. This shall also apply to wages computed on the basis of piece by piece work.
An employer shall keep a worker payroll roster in order to record entries such as wages payable, the details of wage computation and the total sum of wages paid. This payroll roster shall be kept on file for at least five years

An employer shall pay worker overtime wages using the following basis:
1. When the overtime work does not exceed two hours, the worker shall be paid, in addition to the regular hourly wage, at least an additional one-third of the regular hourly rate.
2. When the overtime work is over two hours, but the total overtime work does not exceed four hours, the worker shall be paid, in addition to the regular hourly wage, at least an additional two-thirds of the regular hourly rate.
3. When the overtime work requested is governed by Paragraph 4 of Article 32, the worker shall be paid two times the regular hourly rate.
In accordance with Article 36, an employer shall pay a worker overtime wages when required to work on the rest days. When the overtime work does not exceed two hours, the worker shall be paid, in addition to the regular hourly wage, at least an additional one and one-third of the regular hourly rate. When the overtime work is over two hours, the worker shall be paid, in addition to the regular hourly wage, at least an additional one and two-thirds of the regular hourly rate.

An employer shall under no condition discriminate between the sexes in the payment of wages. Worker shall receive equal wages for equal work of equal efficiency.

An employer shall not make advance deduction of wages as penalty for breach of contract or as indemnity

If wages are not paid on schedule, the competent authority may order the employer concerned to pay them within the prescribed period.

When an employer has suspended or liquidated its business or has declared bankruptcy, the following creditor rights of the workers shall be regarded equal to the creditor rights of those with mortgage rights, pledges or liens of the top priority, and the workers shall be paid in accordance with the proportion of their creditor rights; workers shall have top most priority to receive the remaining amounts owed to them:
1. Less than six months of wages to be paid to the workers according to the labor contract;
2. Retirement pensions that the employer has failed to disburse in accordance with the Act;
3. Severance pay that the employer has failed to disburse in accordance with the Act or the Labor Pension Act.
Employers are required to pay a certain amount to the Arrear Wage Payment Fund each month according to the total wages insured for the month and the statutory rate to provide the funds for the following payments:
1. The arrear wages specified in subparagraph 1 of the preceding Paragraph;
2. The owed pensions and severance pay specified in subparagraphs 2 and 3 of the preceding Paragraph; the total amount shall be no more than six months of average wage.
When the Arrear Wage Payment Fund has accumulated to a certain amount, the rate shall be reduced or the collection shall be suspended.
The central competent authority shall set the rate of Paragraph 2 at no more than 1.5 thousandths and present it to the Executive Yuan for approval.
Wages, pensions and severance pay owed by employers and remained unsettled after concerned workers have filed their requests shall be paid first from the Arrear Wage Payment Fund according to Paragraph 2; such employers shall then repay the amounts to the Arrear Wage Payment Fund within a specified period.
The Arrear Wage Payment Fund shall be managed by a management committee set up by the central competent authority. The central competent authority may commission a labor insurance agency to be in charge of fund collection and payment. The central competent authority shall also establish the procedure for arrear wage payment from the Fund, as well as regulations regarding fund collection and payment, Fund management, the certain amount of Paragraph 3, and the organization of the management committee.

After the closing of books of account at the end of the business year, a business entity shall, after paying taxes, covering losses for the previous year and setting aside stock dividends and legal reserves, pay allowances or bonus out of the balance of net profits, if any, to workers who have worked the entire preceding year without committing fault and misconduct.