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For Your Information: Enforcement Rules of the Labor Standard Act

The Ministry of Labor Affairs promulgated the Enforcement Rules of the Labor Standard Act on June 16 2017. This set of laws covered the addition, amendment, removal, and alteration of 16 provisions of the act and was the most extensive amendment to the act in 32 years. The major change is the easing of granting special leave, whereby the number of days for the leave may be granted and settled on the basis of the “anniversary system,” “calendar year system,” or the “fiscal year system.” In addition, the “school calendar year system” was also introduced to fit in the operation of schools, such that leave could be jointly arranged by management and labor. These criteria allowed for flexibility of annual leave or special leave. Further, it is the onus of employers to notify labor of the arrangement of annual leave, and to ensure the entitlement of labor to special leave is also properly regulated. The calculation of salaries for the unconsumed days of annual leave and the payment period is also regulated.


This recent amendment also provides additional protection to youth workers on their working condition. Youth workers shall be remunerated on the basis of regular basic salaries. Employers shall provide details of the payroll to labor at regular intervals, the content of which shall cover the amount of payment on credit and debit items as well as the total payment. For meeting the diversity of duties arranged by the employers, any kind of information that can prove the attendance of labor could be used as an attendance record, including biometric recognition systems and computer recording systems. The 12 days of national holidays previously entitled to labor were cancelled and governed by the holiday calendar issued by the Ministry of the Interior.

The major changes in the Enforcement Rules of the Labor Standard Act for this instance are shown below:

The major changes in the Enforcement Rules of the Labor Standard Act
Code TitleArticle number  Summary
 1Averaging of salariesArticle 2Averaging of salaries  Article 2  If workers apply for sick leave in accordance with the regulations governing leaves of absence, or take menstrual leave, maternity leave, home care leave or post leave for the prevention of miscarriage in accordance with the Act of Gender Equality in Employment, to the extent that salaries were reduced and workers are in leave of absence, the remuneration for these days may be cut by half or no payment, and will not be included in the averaging of salaries.
 2Salaries for youth workers Article 14

The previous requirement of no less than 70% of the basic salaries applicable to youth workers was cancelled. 

 3Calculation of salaries Article 14-1 

1. Provide workers with a detailed description of their monthly salaries, including the total payment, the amount for each type of salary, the mandatory deduction amount or the amount as agreed by the employer and the employees, and the actual payment.

2. Any information that the workers may inquire may be presented in different forms and not limited to hard copies.

 4Attendance record Article 21 Any information that can prove the time of worker attendance can serve as an attendance record. 
 5National holidays Article 23 This article is removed and replaced by the amendment to Article 37 on the requirement of weekend holidays, memorial days and national holidays for workers as governed by the holiday calendar of the Ministry of the Interior.  
 6Deferred national holidays Article 23-1  If a national holiday falls on a weekend holiday or day off (except for recall and election day), this holiday should be deferred and the day shall be chosen through management-labor consultation. 
 7Validity period of special leave Paragraph 2, Article 24 

With the exception of the anniversary system, entities may choose the calendar year system, fiscal year system, school calendar year system, or any other means through management-labor consultation in arranging the days of special leave.
Examples are shown below:

1. (Anniversary System)

The worker registered for employment on July 1, 2017, and is still in service on January 1, 2018. This worker may apply for 3 days of special leave from January 1, 2018 to June 30, 2018. If this worker is still employed on July 1, 2018, he or she may apply for 7 days of special leave from July 1, 2018 to June 30, 2019.

2. (Calendar Year System)

The worker registered for employment on July 1, 2017, and consulted with the employer for annual leave in the period of January 1 to December 31 of the same year. The worker is entitled to 3 days of annual leave from the period of employment from January 1 to June 30, 2018, and may arrange for special holidays of 7 days from July 1, 2018 to June 30, 2019 (for 3.5 days in the proportion of the duration of employment). The worker shall be entitled to 6.5 days of special leave in 2018 with the inclusion of the 3 days carried forward from 2017. The remaining 3.5 days of annual leave in 2018 will be combined with the 10 days of annual leave the worker was entitled to from July 1, 2019 in specific proportion (the proportion is 5 days), which make up a total of 8.5 days. Annual leave for 2019 will be arranged in this manner, and so forth.

 8The obligation of notifying the arrangement of special leave Paragraph 3, Article 24 The employer shall notify workers for the arrangement of annual leave, and shall be granted within 30 days from the day the workers are entitled to annual leave. 
 9Calculation of salaries for unconsumed days of special leave Subparagraph 1, Paragraph 2, Article 24- 1 

1. At the end of the year or termination of the employment agreement, the remaining days of annual leave shall be settled in cash by multiplying the number of days by the worker’s daily salary.

2. “Daily salary” workers on hourly or daily wages shall be the regular salaries for the regular hours of work on the day before the settlement day. For workers of monthly salaries, it will be the amount calculated by dividing the regular hourly salaries of the most recent regular month by 30.  

 10The deadline for payment of salaries for unconsumed days of special leave Subparagraph 2, Paragraph 2, Article 24- 1 

1. Deadline for payment of salaries for the unconsumed days of annual leave by the end of the year: disburse on the day of salary payment as stated in the employment agreement, or within 30 days after the end of the fiscal year.

2. Deadline for payment of salary for the unconsumed days of annual leave at the termination of the employment agreement: the employers shall settle all outstanding salaries for workers at the time of termination of the employment agreement. 

For further information on the amendment to the Labor Standard Act, please visit the special section on the amendment to the Labor Standard Act on our official website at https://goo.gl/sGHkNh (Chinese website:Department of Labor,Taipei City Government website)

  • Hit: 178
  • Updated: 2017/11/6 14:53
  • Reviewed: 2017/11/6 14:52

  • Source: Department of Labor, Taipei City Government