In organizing work or occupational training under Article 31 of the Act, Prisons may procure prisoners with special knowledge or skills to assist with relevant work or occupational training affairs.

Prisons may contract public or private authorities (institutions), organizations or individuals for labor services or production of finished products in accordance with Article 34 of the Act and applicable legislations.

In undertaking processing work commissioned to Prisons under Article 34 of the Act, public solicitations for commissioned processing suppliers shall be organized regularly. Due care shall be exercised to the supplier’s finances, contract performance capabilities and the market prices of the processed products in order to acquire reasonable prices for commissioned processing.
Before contracting commissioned processing work, trials may be conducted first to test the suitability of the work and the efficiency of the workforce.

In implementing self-operation, commissioned processing work, contracting work, designated external work or other work, Prisons may set up price evaluation meetings for finished products of self-operation and contracted work to evaluate relevant prices, which shall be submitted to the Prison Officials for approval before implementation.
In the event of the preceding paragraph, Prisons may first send staff to verify prices to provide reference for price evaluation by the price evaluation meetings under the preceding paragraph.

Before the implementation of the amended Article 23 of the Open Prison Act, Article 37 of the Act applies mutatis mutandis to the distribution of work income for prisoners in the open prison.
Before the implementation of the amended Article 57-1 of the Rehabilitative Disposition Execution Act, Article 37 of the Act applies mutatis mutandis to the distribution of work income for sanctioned parties under compulsory labor.