Inmates shall participate in work except where they suffer from a disease, where they are within the period of reception investigations, where they are placed under enhanced security, or where it is specified in other laws. To achieve the goals of assisting inmates to reenter the society, the supervisory authority may request the Ministry of Labor to assist prisons in ways of developing work programs and improving operational effectiveness.
A prison shall consider inmates’ work based on sanitation, edification, economic benefits, the inmate's sentence, health, knowledge, skills, and abilities to rehabilitate their living after release. The prison shall also assign inmates to workshops inside or outside the prison or other specific places. After discussions with the inmate, the prison shall specify suitable work programs in the inmate’s individual treatment plan and it may be revised based on its authority when necessary.
Inmates engaging in cooking, cleaning, repair and maintenance, caretaking, and other works assigned by the prison shall be regarded as work.
An inmate working outside prison should return to prison within the designated period, or report to the designated institution if necessary. If an inmate does not return to prison or report to a designated institution within the designated period without a legitimate reason, the duration out of prison shall not be counted as time served and the inmate shall be regarded as an escapee.
Regulations on the work programs inside and outside prison, selection criteria, group assignments, contract items, security management methods, and other requirements specified in Paragraph 2 shall be prescribed by the Ministry of Justice.
The supervisory authority may request the Ministry of Labor to assist prisons in ways of developing occupational training programs and improving training effectiveness.

Work time shall be determined in consideration of edification, quantity, type of work, status of equipment, and other conditions and it shall not exceed eight hours a day.
However, work time may be extended under special circumstances. The extended work time plus regular work time may not exceed twelve hours a day.
The extended work time for inmates specified in the preceding paragraph shall have the consent of the inmate before it is put into effect and the inmate shall receive overtime pay.

Inmates’ work shall be regarded as a curriculum based on labor productivity or work time. Labor productivity shall be determined based on the average productivity of the general laborers outside the prison.
The prison may engage professionals to assist in ways of providing inmates with guidance and instructions in work.

Prison work types shall include work run by the prison, processing work consigned to the prison, work contracted to the prison, designated work outside prison, or other works.
The business plan for work operations specified in the preceding paragraph shall be submitted to the supervisory authority for approval.

An inmate’s work may be suspended under any of the following circumstances:
1. Public holidays;
2. Death of an inmate’s spouse, direct family members, or relatives within third degree of kinship. However, work may only be suspended for up to seven days at the most.
3. Where the prison deems it necessary due to other circumstances.
Inmates engaging in cooking, cleaning, and other works that require timely completion may not stop their work except under the circumstance specified in Subparagraph 2 of the preceding paragraph.
Where the inmate requests to continue working under a circumstance specified in Paragraph 1 and the request meets prison’s management needs, the prison may allow the inmate to do so.

Inmates who work shall receive labor wage.
The calculation and payment of labor wage for work in the preceding paragraph shall be based on an allocated percentage of total amount of labor wage and allocated separately. The inmate’s actual work time and labor productivity shall be combined to calculate the payment amount. Regulations governing the settings of the allocation ratio, distribution, and relevant matters shall be prescribed by the Ministry of Justice.

The work income minus work cost is referred to as work surplus which shall be distributed as follows:
1. 60% shall be allocated to labor wage specified in the preceding article.
2. 10% shall be allocated to victim compensation.
3. 10% shall be allocated to food subsidy for inmates.
4. The remaining portions shall be allocated to inmates’ professional training and supplementary funding for taking care of inmates and their family members.
5. The remainder, if any, shall be allocated to the Correctional Agency Operating Fund, Ministry of Justice (hereinafter referred to as “Operating Fund”) for future use.
A dedicated account shall be set up for the victim compensation allocated in accordance with Subparagraph 2 of the preceding paragraph. The compensation shall be paid in accordance with the Crime Victim Protection Act.

Where an inmate is injured, falls ill, suffers a major injury, becomes disabled, or dies due to work or occupational training, compensation shall be paid.
The aforementioned compensation shall be paid from the Operating Fund. Regulations governing the criteria for determining injury, illness, major injury, and disability, payment amount, application procedures, qualifications of recipients, and other requirements shall be prescribed by the Ministry of Justice.

Upon the death of an inmate, the inmate’s labor wage or other compensations shall be processed in accordance with Article 81 and Subparagraph 4, Paragraph 1 of Article 82. Compensations that are not collected or claimed will be transferred to the Operating Fund.