Employers with more than thirty workers shall establish work rules and submit them to the local competent authorities within thirty days for approval and record.
The number of workers employed by an employer mentioned in Article 70 of the Act shall be calculated in accordance with Paragraph 1, Article 22-1 of the Act.
These work rules shall be revised timely according to the changes in statutes and administrative regulations, worker-employer agreements or management systems. Such revises rules shall be submitted to the local competent authorities for approval and record in accordance with the procedures referred to in Paragraph 1.
If it deems necessary, the competent authorities may notify an employer to revise the employer’s work rules.

After the work rules have been approved and recorded 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 subparagraph set forth 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 rules for each workplace.