Enforcement Rules of the Labor Standards Act Article 13
When a worker's working hour is less than eight hours per day, the basic wage may be calculated pro rata in accordance with the working time, unless otherwise stipulated in the work rules, the labor contract, or any relevant laws or regulations.
中文原文 勞動基準法施行細則第13條
勞工工作時間每日少於八小時者，除工作規則、勞動契約另有約定或另有法令規定者外，其基本工資得按工作時間比例計算之。