Labor Standards Act Article 40

(Ⅰ)An employer may require workers to suspend all leaves of absence referred to in Articles 36 to 38, if an act of God, an accident or unexpected event requires continuance of work; provided, however, that the worker concerned shall receive wages at double the regular rate for work during the suspended leave, and then also be granted leave to make up for the suspended leave of absence.(Ⅱ)In respect of the suspended leaves of absence referred to in the preceding Paragraph, the employer shall, within twenty-four hours after the end off suspension, file a report stating details and reasons with the local competent authorities for the approval and record of the suspension.
中文原文 勞動基準法第40條
因天災、事變或突發事件,雇主認有繼續工作之必要時,得停止第三十六條至第三十八條所定勞工之假期。
但停止假期之工資,應加倍發給,並應於事後補假休息。
前項停止勞工假期,應於事後二十四小時內,詳述理由,報請當地主管機關核備。

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