Labor Standards Act Article 24
(Ⅰ)An employer shall pay worker overtime wage using the following basis:1. When the overtime work does not exceed two hours, the worker shall be paid, in addition to the regular hourly wage, at least an additional one-third of the regular hourly rate.2. When the overtime work is over two hours, but the total overtime work does not exceed four hours, the worker shall be paid, in addition to the regular hourly wage, at least an additional two-thirds of the regular hourly rate.3. When the overtime work requested is governed by Paragraph 4 of Article 32, the worker shall be paid two times the regular hourly rate.(Ⅱ)In accordance with Article 36, an employer shall pay a worker overtime wage when required to work on the rest days. When the overtime work does not exceed two hours, the worker shall be paid, in addition to the regular hourly wage, at least an additional one and one-third of the regular hourly rate. When the overtime work is over two hours, the worker shall be paid, in addition to the regular hourly wage, at least an additional one and two-thirds of the regular hourly rate.