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.