For the first 2 hours of overtime, the overtime pay shall be no less than 1/3 of the regular hourly wage. That is, the hourly overtime pay is approximately 1.34 times the regular hourly wage.

For the subsequent 2 hours of overtime, the overtime pay shall be no less than 2/3 of the regular hourly wage. That is, the hourly overtime pay is approximately 1.67 times the regular hourly wage.

If the overtime duration does not exceed 2 hours, employees are entitled to overtime pay of 2.33 times their regular hourly wage.

If the overtime duration exceeds 2 hours, employees are entitled to overtime pay of 2.66 times their regular hourly wage.

According to the new provisions added in the "Amendment to the Labor Standards Act" on March 1, 2018, for overtime worked during regular working hours or rest days, employees may, at their own will, convert the overtime hours into paid time off. The period for taking the make-up leave shall be determined through negotiation between the employer and the employee, and the ratio for converting overtime hours to make-up leave is 1:1. In addition, if an employee resigns or the make-up leave period expires, the remaining overtime hours shall be compensated with overtime pay.

In accordance with Article 39 of Taiwan's "Labor Standards Act", the calculation method of overtime pay for working on statutory holidays is as follows:

For working on a statutory holiday, employees shall be paid twice the daily wage for the first 8 hours of work, or they may choose to take make-up leave of the same duration.

If the overtime duration exceeds 8 hours, the overtime pay for the 9th and 10th hours shall be calculated at 1.34 times the hourly wage; for the 11th to 12th hours, it shall be calculated at 1.67 times the hourly wage.

For employees who have worked for more than 3 months but less than 1 year, the notice shall be given 10 days in advance.
For employees who have worked for more than 1 year but less than 3 years, the notice shall be given 20 days in advance.
For employees who have worked for more than 3 years, the notice shall be given 30 days in advance.

Pursuant to the "Labor Standards Act" and the "Labor Pension Act", the amount of severance pay is calculated based on the employee's length of service and the start date of the employment contract.

• Employees who have worked for more than 6 months but less than 1 year are entitled to 3 days of annual leave.
• Employees who have worked for more than 1 year, but less than 2 years are entitled to 7 days of annual leave.
• Employees who have worked for more than 2 years but less than 3 years are entitled to 10 days of annual leave.
• Employees who have worked for more than 3 years but less than 5 years are entitled to an additional 1 day of annual leave each year, accumulating year by year, with a maximum of 14 days.
• Employees who have worked for more than 5 years but less than 10 years are entitled to an additional 1 day of annual leave each year, accumulating year by year, with a maximum of 15 days.
• Employees who have worked for more than 10 years are entitled to an additional 1 day of annual leave each year, accumulating year by year, with a maximum of 30 days.

• Marriage Leave: Employees are entitled to 8 days of fully paid marriage leave.
• Bereavement Leave: Depending on the degree of kinship, employees are entitled to 3 to 8 days of bereavement leave.
• Maternity Leave: Employees who have worked for more than 6 months are entitled to 8 weeks of paid maternity leave; those who have worked for less than 6 months are entitled to half of that period (including holidays). Paternity leave is 7 days of paid leave.
• Sick Leave: Pursuant to Paragraph 1 of Article 4 of the "Rules on Employee Leave", the time limit and conditions for employees to take sick leave due to illness or injury are as follows:
• For non-hospitalized employees: The total number of sick leave days within one year shall not exceed 30 days.
• For hospitalized employees: The total number of sick leave days within two years shall not exceed one year.