1.

An employer hiring more than thirty workers shall set up work rules in accordance with the nature of the business, and shall publicly display the said rules after they have been submitted to the competent authorities for approval and registration. The rules shall specify the following subject matters:

1. Working hours, recess, holidays, special leave of absence and the rotation of shifts for continuous operations.
2. Wage standards, method of calculation and pay day.
3. Overtime work.
4. Allowances and bonuses.
5. Disciplinary measures.
6. Rules for attendance, leave taking, commendations or penalties, promotions and transfer.
7. Rules for recruitment, discharge, severance, termination and retirement.
8. Compensation and pension for accident, injury or disease.
9. Welfare Measures.
10. Safety and health regulations which both employer and worker are required to observe.
11. Methods for communication of views and enhancement of cooperation between employer and worker.
12. Miscellaneous matters.

2.

1. In the Labor Standards Act, a worker means a person who is hired by an employer to do a job for which wages are paid.
2. If the executives are appointed by the company according to the Corporate Act, they have bigger autonomy over their job responsibilities since they have an appointment relationship with the business entity. As a result, executives appointed by the company to run the company business are not worker/labor defined in the Labor Standards Act.

3.

1. For the non-hospitalized, a total of less than thirty days in one year.
2. For the hospitalized, not exceeding one year in two years.
3. The total of hospitalized and non-hospitalized sick leave shall not exceed one year in two years.

4.

Eight days with pay.

5.

In the event of matters which a worker must personally deal with, he shall be entitled to personal leave without pay not exceeding fourteen days in one year.

6.

Where accounted ordinary sick leave does not exceed thirty days in one year, fifty percent of salary shall be paid. In cases where Labor Insurance payments do not reach fifty percent of salary, the employer shall make up the difference.

7.

1. In accordance with Article 50 of the Labor Standards Act, a female worker shall be granted maternity leave before and after childbirth for a combined period of eight weeks. The female worker can also start the maternity leave four weeks prior to the childbirth. If the employers and employees reach consensus, female workers can also take maternity leaves by several batches. In addition, the current laws do not have any regulations on maternity checkup leaves, so when needed, female workers can take special leaves, personal leaves, or sick leaves for maternity check up.
2. The interpretation letter Tai80LaoDong1ZiDi323 issued by the Council dated on February 7, 1991 regarding the maternity leave shall be taken at one time shall be abolished.

8.

If the female worker has been employed for more than six months she shall be paid regular wages during the maternity leave; if her period of service is less than six months, she shall be paid wages at half of the regular payment.

9.

No. Maternity leave is the legal right of female workers which cannot be treated as absence. Therefore, the non-leave pay shall not be affected.

10.

NO. However, under situations of natural disasters, accidents, or other force majeure incidents that the business cannot continue to operate, the employer can report to the competent authorities for approval and are not subject to this rule.