The Regulations Governing Disbursement of Labor wage in Prisons and Detention Centers Article 4

The total labor wage shall be calculated in accordance with Subparagraph 1, Paragraph 1, Article 37 of Prison Act or Subparagraph 1, Paragraph 1, Article 30 of the Detention Act, which shall constitute 60% of the net of work incomes minus work costs.
中文原文 監獄及看守所作業勞作金給與辦法第4條
勞作金總額計算方式,應按監獄行刑法第三十七條第一項第一款或羈押法第三十條第一項第一款規定,作業收入扣除作業支出後,提百分之六十計算之。

English translation for reference only; the Chinese text prevails. Not legal advice.