1. This Guideline is enacted to facilitate the competent authority in reviewing the Work Rules pursuant to Article 70 of the Labor Standards Act (hereinafter the “Act”).

2. When the competent authority reviews the Work Rules, it must give attention to the following:
（1） The wording of the Work Rules must be easy to understand and unequivocal. The terms used must be consistent with the Act.
（2） According to the principle of explicitness regarding labor conditions, the contents of the Work Rules shall be as complete as possible in accordance with Article 70 of the Act, except where it is clearly unnecessary for a matter be included therein.
（3） The Work Rules must be based on the spirit of coordination and cooperation between the employer and the employees.
（4） For matters which fall outside the scope of application provided in the Work Rules, they shall be addressed by the competent authority which shall assist the business entity in establishing an applicable regulatory framework for such matters.

3. The administrative processing time spent by the competent authority for the review of the Work Rules prepared by a business entity, based on the Sample Work Rules provided by Ministry of Labor, shall not exceed seven working days. In other circumstances, the processing time shall be limited to 14 working days. Where it is necessary, the review time may be extended once, and the total administrative processing time shall not exceed thirty days.
Where the Work Rules submitted do not comply with the statutory procedure or process, the competent authority shall provide explanation thereof and notify the company for rectification. Where the competent authority has issued a rectification notice which requires consulting with outside agencies, or has transferred the case for clarification due to inquiries related to the applicability of the law, the period of time from the day of notice or transfer until the day of rectification or receipt of clarification shall be deducted from the aforementioned administrative processing time.

4. The contents of the Work Rules shall comply with the Act and related laws and regulations, and must be agreed to by the employees. Where there are matters that are required to be reported or approved, the company must submit the relevant documents for approval or shall complete the procedure pursuant to the regulations before including such matters into the Work Rules. For other matters, the company may also consult the employees and submit relevant documents for approval.

5. In the event that any employees submit objections in respect to the content of the Work Rules, the competent authority shall carefully consider such objections when reviewing the Work Rules.

6. Where the contents of the Work Rules are illegitimate or insufficient, the competent authority may instruct the company to delete, amend or add thereto.

7. The Work Rules of public enterprises and institutions shall be enacted pursuant to Article 84 of the Act and the competent authority shall carefully review the scope of application thereof and legal basis therefor.

8. This Guideline shall apply to the review of the Work Rules enacted by a company hiring less than 30 employees.

9. The competent authority shall, based on extant laws and regulations and the actual circumstances, exercise its authority in reviewing the Work Rules submitted by the company for review and approval with reference to the Table attached hereto.