The regular benefits mentioned in Subparagraph 3 of Article 2 of the Act, regardless of what they may be called, refer to benefits other than the following:
1. Dividends,
2. Bonuses, viz for. 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. Special payment for Spring Festival, May Festival and Moon Festival,
4. Subsidies for medical expenses and education expenses of workers and 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 condolences in the event of funeral services,
7. Compensation for occupational accidents,
8. Premiums for labor insurance and for any commercial insurance of the employer, in which the worker is covered as the insured person,
9. Travel expenses, travel allowance, public relation allowances,
10. Work uniforms, tools, and reimbursement for conversion, and
11. Other matters designated by the Central Competent Authority in conjunction with the Central Competent Authority for specific business purpose.

The basic wage mentioned in Article 21 of the Act refers to remuneration received by a worker for regular working hours, excluding overtime pay and additional payments for overtime work on rest days, holidays and 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 may be calculated pro rata in accordance with the working time, unless otherwise stipulated in the work rules, the labor contract, or any relevant laws or regulations.

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The details of the calculation for the items of wages stipulated in Article 23 of this Act shall include the following matters:
1. Total amount of wages agreed upon by both employers and employees.
2. The paid amount of each wage item.
3. The amount of item to be deducted in accordance with the provisions of the law or the agreement between the employers and employees.
4. The actual amount paid.
An Employers shall provide the information of the preceding items in the form of printed data such as paper, electronic transmission means or other ways accessible for workers to obtain and print at any time.

The arrear wages referred to in subparagraph 1, Paragraph 1 of Article 28 of the Act shall be limited to wages owed within six months prior to suspension, liquidation or bankruptcy declaration of the employer’s business.

In the event of the death of a worker, the employer shall immediately settle and pay the arrear wages to the worker's survivors.
The priority order for such payments shall be in accordance with the provisions of Subparagraph 4 of Article 59 of the Act.