Labor Standards Act Article 32-1

(Ⅰ)When an employer extends the work according to Paragraphs 1 and 2 of Article 32 or requests the worker to perform work on rest days as prescribed in Article 36, the employer shall calculate the hours of compensatory leave based on the hours of work performed, as the worker chooses to take compensatory leave with the consent of the employer.(Ⅱ)The period of the compensatory leave referred to in the preceding Paragraph shall be agreed on by the employer and the worker; should compensatory leaves not be used by workers upon the expiration of the compensatory leaves or the termination of the contracts, wages shall be paid based on the day when working hours are extended or the rest day when the worker performs work; employers failing to pay the said wages will be punished for violating the provisions of Article 24.