Labor Standards Act Article 32

(Ⅰ)When an employer has a necessity to have his/her employee to perform the work besides regular working hours, he/ she, with the consent of a labor union, or if there is no labor union exists in a business entity, with the approval of a labor-management conference, may extend the working hours.(Ⅱ)The extension of working hours referred to in the preceding Paragraph, combined with the regular working hours shall not exceed twelve hours a day; the total number of overtime shall not exceed forty-six hours a month; however, the extension of working hours, with the consent of a labor union, or if there is no labor union exists in a business entity, with the approval of a labor-management conference, shall not exceed fifty-four hours a month and one hundred and thirty-eight hours every three months.(Ⅲ)When an employer having more than thirty employees needs to have his/her employee to perform work referred to in the preceding Paragraph, he/she shall report it to the local competent authority for record.(Ⅳ)Due to the occurrence of an act of God, an accident, or an unexpected event and when an employer has a necessity to have his/her employee to perform the work besides regular working hours, may extend the working hours. However, the employer shall notify the labor union within twenty-four hours after the beginning of the extension. If there is no labor union, shall report it to the local competent authority for record. Subsequent to the over time, the employer shall offer worker suitable time off.(V) Except for supervisory duties or in any of the situations referred to in the preceding Paragraph, the working hours of a worker in a pit or tunnel shall not be extended.