Enforcement Rules of the Labor Standards Act Article 10
The regular benefits mentioned in Subparagraph 3 of Article 2 of the Act, regardless of what they may be called, refer to benefits other than the following:1. Dividends,2. Bonuses, viz for. year-end bonuses, competition bonuses, research or invention bonuses, bonuses for outstanding performances, long-service bonuses, bonuses for the saving of fuel and other raw materials, and other bonuses of an irregular character,3. Special payment for Spring Festival, May Festival and Moon Festival,4. Subsidies for medical expenses and education expenses of workers and their children,5. Service charges directly paid to the worker by a customer,6. Presents donated by the employer in the event of a marriage or celebration, or monetary condolences in the event of funeral services,7. Compensation for occupational accidents,8. Premiums for labor insurance and for any commercial insurance of the employer, in which the worker is covered as the insured person,9. Travel expenses, travel allowance, public relation allowances,10. Work uniforms, tools, and reimbursement for conversion, and11. Other matters designated by the Central Competent Authority in conjunction with the Central Competent Authority for specific business purpose.
中文原文 勞動基準法施行細則第10條
本法第二條第三款所稱之其他任何名義之經常性給與係指左列各款以外之給與。
一、紅利。
二、獎金：指年終獎金、競賽獎金、研究發明獎金、特殊功績獎金、久任獎金、節約燃料物料獎金及其他非經常性獎金。
三、春節、端午節、中秋節給與之節金。
四、醫療補助費、勞工及其子女教育補助費。
五、勞工直接受自顧客之服務費。
六、婚喪喜慶由雇主致送之賀禮、慰問金或奠儀等。
七、職業災害補償費。
八、勞工保險及雇主以勞工為被保險人加入商業保險支付之保險費。
九、差旅費、差旅津貼及交際費。
十、工作服、作業用品及其代金。
十一、其他經中央主管機關會同中央目的事業主管機關指定者。
一、紅利。
二、獎金：指年終獎金、競賽獎金、研究發明獎金、特殊功績獎金、久任獎金、節約燃料物料獎金及其他非經常性獎金。
三、春節、端午節、中秋節給與之節金。
四、醫療補助費、勞工及其子女教育補助費。
五、勞工直接受自顧客之服務費。
六、婚喪喜慶由雇主致送之賀禮、慰問金或奠儀等。
七、職業災害補償費。
八、勞工保險及雇主以勞工為被保險人加入商業保險支付之保險費。
九、差旅費、差旅津貼及交際費。
十、工作服、作業用品及其代金。
十一、其他經中央主管機關會同中央目的事業主管機關指定者。