The Rules are prescribed pursuant to Article 43 of the Labor Standards Act (hereinafter referred to as the Act).

On wedding day, a worker shall be entitled to eight days of wedding leave with pay.

Funeral leave of a worker shall be given according to the following stipulations:
1. On the death of parent, foster-parent, step-parent, spouse, a worker shall be entitled to eight days of funeral leave with pay;
2. On the death of grand-parent, son or daughter, parent of spouse, foster-parent or step-parent of spouse, a worker shall be entitled to six days of funeral leave with pay;
3. On the death of great-grandparent, brother or sister, grand-parent of spouse, a worker shall be entitled to three days of funeral leave with pay.

When a worker must receive medical service or rest on account of ordinary injury, sickness, or physical reasons, he shall be entitled to ordinary sickness leave according to the following provisions:
1. For the non-hospitalized, a total of less than thirty days in one year;
2. For the hospitalized, not exceeding one year;
3. The total of hospitalized and non-hospitalized sick leave shall not exceed one year;
when a worker diagnosed with cancer（including carcinoma in situ）or pregnancy with threatened abortion by physician , out-patient treatment period shall be included to hospitalized sick leave.
Where accounted ordinary sick leave does not exceed thirty days in one year, fifty percent of salary shall be paid. In cases where Labor Insurance payments do not reach fifty percent of salary, the employer shall make up the difference.

In the event of the ordinary sick leave exceeding the time limit mentioned in Paragraph 1 of the proceeding Article, and the worker has not recovered after obtaining normal leave or special leave, he shall be entitled to work suspension without pay for a maximum period of one year.

In the event of disability, injury, or sickness on account of occupational accident, a worker shall be entitled to occupational sickness leave during the period of medical treatment or recuperation.

In the event of matters which a worker must personally deal with, he shall be entitled to normal leave without pay not exceeding fourteen days in one year.

A worker shall be entitled to public leave with pay according to legal regulations, the time limit of which shall be determined by actual requirements.

An employer shall not deduct full-attendance bonus payment from the worker who has either taken wedding, funeral, occupational sick leave, or public leave. This shall also apply in the case of a miscarriage after being pregnant for less than three months, when the worker takes ordinary sickness leave without taking maternity leave.

When a worker demands a leave, he shall make prior oral or written statements giving the reasons and time for such a leave; but, in case of emergency, he may entrust some one to make the leave request for him. The employer may demand the worker to submit relevant documentary evidence.

In the event of violations of the stipulations of the Rules on the part of an employer or worker, the competent authority may deal with them in accordance with the relevant stipulations of the Act.

The Rules shall become effective on the day of promulgation.