Enforcement Rules of the Labor Standards Act Article 22-1

The number of workers employed by an employer mentioned in Paragraph 3 of Article 32, Paragraph 3 of Article 34, and Paragraph 5 of Article 36 of the Act shall be calculated based on the number of workers employed by the same employer in accordance with the Act, including those from branches.The local competent authority mentioned in Paragraph 3 of Article 32, Paragraph 3 of Article 34, and Paragraph 5 of Article 36 of the Act shall refer to the municipal government or county (city) government with jurisdiction over the location of its principal office or principal place of business, or official office of an employer.The report for record mentioned in Paragraph 3 of Article 32, Paragraph3 of Article 34, and Paragraph 5 of Article 36 of the Act shall be made by an employer no later than the day prior to the extension of working hours, the change in rest periods or the adjustment in regular leaves; however, if an employer fails to report within the said time limit due to the occurrence of an act of God, an accident, or an unexpected event, he/she shall state therein the reasons within twenty-four hours after the cause has ceased.