Enforcement Rules of the Labor Standards Act Article 2

Wages and the number of days in the following days or periods shall not be included for the purpose of calculating the average wage referred to in Subparagraph 4 of Article 2 of the Act:1. The day on which the event occurs requiring calculation to be made,2. The period of medical treatment for occupational injury,3. The period in which wages are paid at half the normal rate referred to in Paragraph 2 of Article 50 of the Act, and4. Where, due to a natural disaster, an unexpected event, or other force majeure, the employer cannot continue business operations which results in employees failing to work.5. Employees who take ordinary sickness or injury leave according to the rules of leave.6. Employees who apply for menstrual leave, maternity leave, family care or recuperation leave and receive reduced wages, according to the Act of Gender Equality in Employment.7. Employees of unpaid leave.
中文原文 勞動基準法施行細則第2條
依本法第二條第四款計算平均工資時,下列各款期日或期間均不計入:
一、發生計算事由之當日。
二、因職業災害尚在醫療中者。
三、依本法第五十條第二項減半發給工資者。
四、雇主因天災、事變或其他不可抗力而不能繼續其事業,致勞工未能工作者。
五、依勞工請假規則請普通傷病假者。
六、依性別平等工作法請生理假、產假、家庭照顧假或安胎休養,致減少工資者。
七、留職停薪者。

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