Enforcement Rules of the Labor Standards Act Article 22-2

The compensatory leave mentioned in Article 32-1 of the Act shall be taken based on the sequence of the extension of working hours or work on rest days. If the period of the compensatory leave exceeds the end date of the agreed year mentioned in Paragraph 2 of Article 24, the said end date shall be taken as the end date of the period.At the expiration of the period of the compensatory leave referred to in the preceding paragraph or termination of contracts, the period of wages paid shall be as follows:1.Expiration of the period of the compensatory leave: Wages shall be paid on the payment date agreed on in the contract or within 30 days after the expiration of the period of the compensatory leave.2.Termination of contracts: Wages shall be paid in accordance with the provision of Article 9.When workers claim rights in accordance with Article 32-1 of the Act, the employer shall be responsible for the burden of proof if considering the rights non-existent.
中文原文 勞動基準法施行細則第22-2條
本法第三十二條之一所定補休,應依勞工延長工作時間或休息日工作事實發生時間先後順序補休。
補休之期限逾依第二十四條第二項所約定年度之末日者,以該日為期限之末日。
前項補休期限屆期或契約終止時,發給工資之期限如下:
一、補休期限屆期:於契約約定之工資給付日發給或於補休期限屆期後三十日內發給。
二、契約終止:依第九條規定發給。
勞工依本法第三十二條之一主張權利時,雇主如認為其權利不存在,應負舉證責任。

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