1. Where workers take ordinary sickness leave, menstrual leave, maternity leave, family care leave, pregnant recuperation leave or unpaid leave, the wages would not be paid in full. In such abnormal case, for the purpose of safeguarding the rights of labor, the rules has been amended to expressly exclude the above leaves from the calculation of average wage. (§2 of the Rules)
2. To protect the children’s rights and fulfill the principle of equal pay for equal work, Article 14 of the existing Rules was deleted in which it stated that the wage of a child shall not be less than 70% of the basic wage.
3. In relation to the amendments to the “rest day”:(1) The time for the rest days shall be expressly agreed in a labor contract. (§7of the Rules)
(2) The additional amounts payable to the work during the rest days are excluded from the calculation of basic wage. (§11 of the Rules)
(3) Reschedule of the rest days by the employer shall be announced immediately. (§20 of the Rules)
4. The scope of “details of wage computation” under Article 23 of the LSA: The Rules include a provision specifying that the “details of wage computation” shall include the total sum of wage agreed, specific items and the relative payable amounts, the deductible amounts pursuant to the law or agreement, and actual amount of wages paid. The details could be provided in hard copy, through electronic transmission or in other ways by which workers may access or print the details from time to time. (§14-1 of the Rules)
5. The “attendance records” under Paragraph 5 of Article 30 of the LSA shall refer to the records made on or through the attendance books, attendance cards, swipe machines, access cards, biometric recognition systems, electronic attendance systems or other devices that act to verify and record the time of attendance. It is further provided that the employer shall provide written records upon labor inspection or worker’s request. (§21 of the Rules)
6. To unify the entitlements to national holidays and subject them to the requirements of Ministry of Interior, the specific holidays of memorial and festival days as provided in the Article 23 of the existing Rules was deleted. In addition, the new Rules provided that if the aforementioned holidays fall into the regular leaves or rest day, leaves in lieu shall be granted on the specific days as negotiated by employers and workers. (§23-1 of the Rules)
7. In relation to the annual paid leaves:(1) The duration for the annual paid leaves: The entitlements of annual paid leaves shall be valid until each anniversary of the first date of employment, or at the end of the calendar year, school year, fiscal year or as agreed otherwise by the employers and workers.
(2) Within 30 days from the date where a worker satisfies the criteria to the entitlements of the annual paid leaves, the obligation of employers to inform workers their entitlements shall be performed.
(3) Under Paragraph 4 of Article 38 of the LSA, wages must be paid for annual leaves which are not taken at the end of employment or the year end. The new Rules expressly specifying that such wages shall be paid on the basis of the number of untaken leaves multiplied by the wages for the normal work hours in a day. In case of monthly pay, the one-day wages shall be equal to the wages received from the normal work hours in the month precedent to the end of employment or year end, divided by 30.
(4) In case of settlement at the end of employment, the payment to the untaken annual leaves shall be made promptly; in case of settlement at the end of a year, the payment shall be made on the pay day or within 30 days after the end of the year.
(5) Written notification indicating the number of annual paid leaves and the payment in lieu of untaken leaves shall be provided, to workers before the payment to untaken leaves, in hard copy, through electronic transmission or in other ways by which workers may access or print the notification from time to time. (§24, §24-1 and §24-2 of the Rules)
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