History

The Rules are prescribed pursuant to Article 85 of the Labor Standards Act (hereinafter referred to as the Act).

Wages and the number of days in the following periods shall not be included for the purpose of calculating the average wage referred to in Item 4, Article 2 of the Act:
1. The day on which the event occurs requiring calculation to be made;
2. The period of medical treatment of occupational injury;
3. The period in which wages are paid at half the normal rate referred to in the Paragraph 2 to Article 50 of the Act;
4. Where, due to a natural disaster, sudden turn of events, or other force majeure, the employer cannot continue business operations, and there is no work for the employee.

The Rule Concerning Standard Business Classification in the Republic of China shall apply in relation to the lines of business referred to in Items 1 to 7, Paragraph 1 to Article 3 of the Act.

The lines of business designated by the Central Competent Authority referred to in Item 8, Paragraph 1 to Article 3 of the Act, and the application of the Act will genuinely cause undue hardship referred to in Paragraph 3 to Article 3 of the Act shall be those lines of business which the Central Competent Authority designates in accordance with the Regulations Concerning Standard Business Classifications in the Republic of China. This designation made by the Central Competent Authority may only refer to a portion of a particular line of business.

(abolished)

The calculation of the seniority of a worker is limited to the same business entity from the day on which he was employed.
Seniority within the same business before and after the promulgation and enforcement of the Act shall be combine for calculation purposes.

The temporary, short-term, seasonal and specified work referred to the Item 1, Article 9 of the Act shall have the following denotations.
1. Temporary work shall mean work of an unexpected and non-continuous nature, and not to exceed six months.
2. Short-term work shall mean work that is expected to be completed within a short period of time, of a non-continuous nature, and is not to exceed six months.
3. Seasonal work shall mean work for which the raw materials, source of materials or market influenced by seasonal factors, of non-continuous nature, and is not to exceed nine months.
4. Specified work shall mean work which can be of completed within a specified period and of non-continuous nature, and is not to exceed one year absent approval by the competent authority.

An employment contract shall, in accordance with the Act, make stipulations for matters referred to in the following:
1. Matters relating to the workplace and the work to be performed in the workplace.
2. Matters relating to time of starting and finishing work, rest periods, holidays, public holidays, leave, and shift changes in the rotation system.
3. Matters relating to the determination, readjustment, calculation, final settlement, the day and the methods of wage payment.
4. Matters relating to the making and termination of an employment contract, and retirement.
5. Matters relating to severance pay, retirement and other allowances, and bonuses.
6. Matters relating to board, lodging and expenses for work tools for which the worker is responsible.
7. Matters relating to safety and health.
8. Matters relating to labor education and training.
9. Matters relating to welfare.
10. Matters relating to compensation in the case of an accident, and subsidy in the case of ordinary injury or sickness.
11. Matters relating to discipline that shall be observed.
12. Matters relating to merits and demerits.
13. Other matters relating to rights and obligations of the workers and the employers.

Severance pay calculated according to Articles 17 and 84(2) of the Act shall be paid within thirty days upon the termination of a labor contract.

When an employment contract is terminated according to the stipulations of the Act, the employer shall pay the worker wages due to him (or her).

The regular benefits mentioned in Item 3, Article 2 of the Act, regardless of what they may be called, refer to benefits other than the following:
1. Dividents;
2. Bonuses, viz. year-end bonuses, competition bonuses, research or invention bonuses, bonuses for outstanding performances, long-service bonuses, bonuses for the saving of fuel and other raw materials, and other bonuses of an irregular character;
3. Spring Festival, May Festival and Moon Festival money or bonuses;
4. Subsidies for medical expenses and education expenses of workers & their children,
5. Service charges directly paid to the worker by a customer;
6. Presents donated by the employer in the event of a marriage or celebration, or monetary money as condolences in the event of funeral services;
7. Compensation for occupational accidents;
8. Preminums for labor insurance and for any business insurance of the employer in which the worker is included as the insured person;
9. Travel expenses, travel allowance, public releation allowances, night-shift snacks money, and food allowances;
10. Work uniforms, tools, and money to purchase the same;
11. Other matters designated by the Central Competent Authority in conjunction with the counterpart for business operations.

The basic wage mentioned in Article 21 of the Act refers to remuneration received by a worker for normal working hours, excluding, however, overtime pay and additional payments for overtime work in ordinary leave or public holidays.

The basic wage of a piece-work labor shall be calculated in accordance with the quantity of production in each eight-hour day, or the quantity of work performed.

When a worker's working hour is less than eight hours per day, the basic wage shall be calculated pro rata in accordance with the working time, unless otherwise stipulated in the works regulations, the employment contract, or any relevant laws or regulations.

The basic wage for a child labor shall not be less than seventy percent of the minimum wage.

The priority rights of payment for wages mentioned in Item 1, Article 28 of the Act are limited to arrear wages for a period of six months preceding to the intermittent or the liquidation of the business or the announcement of bankruptcy.

In the event of the death of a worker, the employer shall pay the arrear wages to the worker's next of kin.
The priority order for such payments shall be in accordance with the stipulations of Item 4, Article 59 of the Act.

If the normal working hours mentioned in Article 30 of the Act exceed two calendar days, the working hours shall be combined for calculation purposes.

If t he working hours of a worker cannot be readily calculated owing to special errands or other reasons requiring him to attend to work outside the workplace, his working hours shall be deemed to be his normal working hours. This shall not apply, however, where his actual working hours have been proven.

When a worker works in different business entity belonging to the same enterprise or the same employer, the working hours in each of such entity shall be added together, including necessary transportation time between the entity.

Changing of regular work hours, regular leave, or overtime work in accordance with Paragraph 2 to 3 to Article 30, Items 1 to 3, Paragraph 1 to Article 30(1), or Paragraphs 1 to 3 to Article 32 of the Act, the employer shall give public notice.

The meaning of employer extending working hours in the Act shall mean the part of working hours that exceeds eight hours per day or the working hours that exceeds a total of eighty-four hours every two weeks. But the changing of working hours according to Paragraphs 2 to 3 to Article 30, or Items 1 of Paragraph 1 to Article 30(1) to the Act shall mean the part of working hours that exceeds the change of hours.

The worker attendance records to be kept by an employer pursuant to Item 5, Article 30 of the Act shall record working time, use minute as the unit of registration.

The scope of the supervisory work of pit operations mentioned in Item 4, Article 32 of the Act is the following:
1. Supervision of pumping machines;
2. Supervision of wind pressure machines and cooling equipment;
3. Supervision of safety and health equipment;
4. Supervision and the recording of production and construction work.

The annual commemorative holidays mentioned in Article 37 of the Act are as follows.
l. Founding Day of the Republic of China (January 1).
2. Peace Memory Day (February 28).
3. Revolutionary Martyrs Day (March 29).
4. Confucius Birthday (September 28).
5. National Independent Day (October 10).
6. President Chiang Kai-shek's Birthday (October 31).
7. Dr. Sun Yat-sen's Birthday (November 12).
8. Constitution Day (December 25).
The Labor day mentioned in Article 37 of the Act is May 1 Labor Day.
The other holidays mentioned in Article 37 of the Act as stipulated by the Central Competent Authority are the followings:
1. The following day of the Founding Day of the Republic of China (January 2).
2. Spring festival (Lunar New Year three days).
3. Women Day and Children's Day (the day before Ching Ming Festival Day by the lunar calendar).
4. Memory for visiting Family Graveyards (lunar calendar).
5. May Festival (fifth day of the fifth month in the lunar calendar).
6. Moon festival (the 15th day of the 8th month in the lunar calendar).
7. New Year's Eve of the lunar calendar.
8. Taiwan's Restoration Day (October 25).
9. Other holidays as designed by the Central Competent Authority.

The special holidays mentioned in Article 38 of the Act shall be decided according to the following stipulations:
1. The seniority on which the special holidays are calculated shall be rated according to the stipulations of Article 5 of the Act.
2. Special holiday arrangements shall be made by mutual agreements between the workers and the management.
3. Where special holidays have not been taken because of the change of the calendar year or the termination of the contract the employer shall pay wages for the days on which such holidays should have been, but were not taken.

The heavy work mentioned in Item 2, Article 44 of the Act refers to work beyond the mental or physical capabilities of children to operate. Hazardous work means work stipulated according to the stipulations of labor safety and health statutes or administrative regulations.

The employer may require a woman worker who applies for maternity leave referred to in Item 1, Article 50 of the Act to submit documentary evidence.

The ages designated in Item 1, Article 53, Item 1, Paragraph 1 to Article 54, and the exception clause in Paragraph 2 to Article 54 of the Act shall be based on the age recorded in the worker's household registration card.

(abolished)

The employer shall pay the retirement payment to which a worker is entitled within 30 days after the worker's retirement. The conditions in which an employer may, in accordance with the provisions of Item 3, Article 55 of the Act, apply to the competent authority for approval to pay the pension in installments are the following:
1. Where the contributions to the retirement reserve fund required by the Act are insufficient to pay.
2. Where the management or financial situation of the business is in difficulty.

The wage compensation payable by an employer to a worker in accordance with the stipulations of Item 2, Article 59 of the Act shall be paid to him (or her) on pay day.

The original wage mentioned in Item 2, Article 59 of the Act refers to the wage the worker received for one day's normal working hours before the occurrence of the occupational accident. Where the wage of the worker is calculated on a monthly basis, one day's wage shall be the amount equivalent to the wage the worker received for one month's normal working hours divided by thirty just one month immediately before the occurrence of the occupational accident.
If the amount calculated pursuant to the preceding paragraph for a worker with occupational disease falls short of the average wage, the average wage shall be used as the standard.

The employer shall pay the compensation mentioned in the exception clause of Item 2, Article 59 of the Act within fifteen days of the determination that such a compensation is due. Until such compensation is paid, the employer shall continue to pay the compensation mentioned in the first section of the proceeding Item 2.

The employer shall pay funeral expenses mentioned in Item 4, Article 59 of the Act within three days after the death of the worker, and compensation for death within fifteen days after the death.

If, in accordance with the stipulations of the Labor Insurance Act or other applicable statutes or administrative regulations, the employer has paid compensation to the worker in regard to the same accident mentioned in Article 59 of the Act, such payment shall count towards the compensation the employer has to pay to the worker. But, if the compensation is paid from funds jointly contributed by the worker and the employer, only the portion contributed by the employer shall count.

When a worker is killed or incapacitated due to an occupational accident, and the employer has applied insurance coverage for the worker in accordance with the provisions of the Labor Insurance Act. The employer shall pay compensation to the worker in accordance with Article 59 of the Act if the incident has been approved as an occupational accident contingency. To determine the amount of compensation, the difference between the worker’s average wage and average insurance salary shall be calculated first, and then apply the criteria established by Items 3 and 4 to Article 59 of the Act.

The employer shall not require an apprentice to do household chores, miscellaneous jobs or other work, which has no connection with skill learning. This does not include keeping the workplace clean and tidy and the cleaning of machinery or equipment.

The working time of an apprentice shall include periods for learning.

Employers with more than thirty workers shall establish work rules and submit them to the local competent authorities within thirty days for registration.
These work rules shall be revised according to the changes in statutes and administrative regulations, union management agreements or management systems. After the revision, a copy shall be submitted to the local competent authorities for registration.
If deemed necessary, the competent authorities may notify an employer to revise his (or her) work rules.

After the work rules have been registered by the competent authorities, the employer shall display them in the workplace and distribute a copy to each worker.

The employer may, if necessary, establish separate work rules in accordance with the individual items mentioned in Article 70 of the Act.

Where the worksites of a business entity are at different locations, the employer may establish suitable work rules for all workers of the business entity or separate ones for each workplace.

The Central Competent Authority shall publish an annual labor inspection schedule for the following year.
Inspection agencies shall separately devise their own inspection plans in accordance with the inspection schedule referred to in the previous paragraph. Within FIFTY days after the schedule has been published, the agencies shall report their inspection plans to the central competent authority. After these plans have been duly approved, inspection work shall commence accordingly.

Apart from the statutes and administrative regulations concerning civil servants, regulations for the recruitment, training and work of inspectors of the labor inspection agencies shall be announced by the Central Competent Authority.

When inspecting a business entity, an inspector may demand the owner, his representative, workers or other relevant persons to supply all necessary documents or explanations.

On the completion of an inspection visit, the inspector shall give all necessary explanations on the results of his visit to the business entity, and submit a report of the same to the inspection agency. In the event that the inspection agency is of opinion that a business entity has violated the statutes or administrative regulations, it shall be duly settled in accordance with the stipulations of the Act.

In the event that the business entity has any objection to the results of an inspection, it may, within ten days after the receipt of such a report, file objections in writing to the inspection agency.

The complaint referred to in Item 1, Article 74 of the Act may be filed orally or in writing.

The employer shall investigate any complaint mentioned in the proceeding article; and in the event of finding out situations in which statutes or administrative regulations have been violated, he (or she) shall rectify the circumstances and notify the complainant.

The competent authorities or the inspection agencies shall investigate the contents of any complaint referred to in Item 1, Article 74 of the Act within seven days after the receipt of such a complaint. In the event of finding our situations in which statutes or administrative regulations have been violated, the competent authorities or the inspection agencies shall either notify the business entity to rectify the situation, or duly settle the matter in accordance with the stipulations of the Act, and notify the complainant within fourteen days.

The other unfavourable treatments mentioned in Item 2, Article 74 of the Act refer to derogation of rights available under the existing statutes and administrative regulations, contracts or tradition.

A civil servant who concurrently has the status of a worker refers to in Article 84 of the Act denotes a person who, under relevant civil service statutes and administrative regulations, is appointed, seconded, invited or selected to work as an employee in any line of business mentioned in Article 3 of the Act and receives remuneration for it. The other labor conditions mentioned in this connection indicate working hours, recess, holidays, safety and health, welfare, overtime pay, and so on.

Supervisors, administrative workers, professional workers with designated responsibility, supervisory and intermittent workers subject to the following regulations:
1. Supervisors, administrative workers, mean those who are hired by an employer and are in charge of the operation and management of its business and with power in deciding hiring, discharge, or working conditions of the general workers.
2. Professional worker with responsibility means one who utilizes his professional knowledge or skills to complete a task and is responsible for its success or failure.
3. Supervisory worker means to supervise work in certain work place.
4. Intermittence worker means the work is intermittence in nature.

Employers report to the local competent authority on written agreement according to Article 84(1) shall include title, work content, responsibility, nature of work, work hours, regular leave, vacation, female work at night.... etc.

The enforcement rules shall become effective on the day of promulgation.