Enforcement Rules of the Labor Standards Act Article 15
The arrear wages referred to in subparagraph 1, Paragraph 1 of Article 28 of the Act shall be limited to wages owed within six months prior to suspension, liquidation or bankruptcy declaration of the employer’s business.
中文原文 勞動基準法施行細則第15條
本法第二十八條第一項第一款所定積欠之工資，以雇主於歇業、清算或宣告破產前六個月內所積欠者為限。