Enforcement Rules of the Labor Standards Act Article 20-1

The term “overtime” referred to in the Act shall mean the following:1. The Part of working hours that exceeds eight hours per day or the part of working hours that exceeds a total of forty hours every week. But if the working hours have been rescheduled pursuant to Paragraphs 2 to 3 of Article 30, or Subparagraph 1 of Paragraph 1 of Article 30-1 of the Act, it shall mean the part of working hours that exceeds the rescheduled hours.2. When workers work on rest days as prescribed in Article 36 of this Act.
中文原文 勞動基準法施行細則第20-1條
本法所定雇主延長勞工工作之時間如下:
一、每日工作時間超過八小時或每週工作總時數超過四十小時之部分。
但依本法第三十條第二項、第三項或第三十條之一第一項第一款變更工作時間者,為超過變更後工作時間之部分。
二、勞工於本法第三十六條所定休息日工作之時間。

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