Enforcement Rules of the Labor Standards Act Article 24-1
The end of the year set forth in Paragraph 4 of Article 38 in this Act refers to the expiry date of the period mentioned in Paragraph 2 of the preceding Article.Wages to be paid by the employers in accordance with the provisions stipulated in Paragraph 4 of Article 38 of this Act shall observe the following rules:1. The basis for the payment of wages:(1) Multiplying the daily wages by the number of remaining days of annual paid leave.(2) Daily wages mentioned in the preceding subparagraph denotes the wages of normal working hours obtained by the workers on the day before the annual ending of annual paid leave or before contract termination. For wages calculated on a monthly period, daily wages denote the wages of normal working hours obtained by the workers during the last month before the annual ending of paid leave or before contact termination, and divide this monthly wage by thirty.(3) If employers and workers agree to defer days off until the following year in accordance with Paragraph 4, Article 38 of the Act, wages shall be paid for annual paid leave at the end of the year.2. Period of wages paid:(1) The end of the year: paid on the date prescribed in the contract or within thirty days after the end of the year.(2) Contract termination: paid in accordance with Article 9.If employers and workers agree to defer days off until the following year in accordance with Paragraph 4, Article 38 of the Act, the number of the said annual paid leave shall be deducted first from annual paid leave taken in the following year.
中文原文 勞動基準法施行細則第24-1條
本法第三十八條第四項所定年度終結，為前條第二項期間屆滿之日。
本法第三十八條第四項所定雇主應發給工資，依下列規定辦理：
一、發給工資之基準：
（一）按勞工未休畢之特別休假日數，乘以其一日工資計發。
（二）前目所定一日工資，為勞工之特別休假於年度終結或契約終止前一日之正常工作時間所得之工資。
其為計月者，為年度終結或契約終止前最近一個月正常工作時間所得之工資除以三十所得之金額。
（三）勞雇雙方依本法第三十八條第四項但書規定協商遞延至次一年度實施者，按原特別休假年度終結時應發給工資之基準計發。
二、發給工資之期限：
（一）年度終結：於契約約定之工資給付日發給或於年度終結後三十日內發給。
（二）契約終止：依第九條規定發給。
勞雇雙方依本法第三十八條第四項但書規定協商遞延至次一年度實施者，其遞延之日數，於次一年度請休特別休假時，優先扣除。
本法第三十八條第四項所定雇主應發給工資，依下列規定辦理：
一、發給工資之基準：
（一）按勞工未休畢之特別休假日數，乘以其一日工資計發。
（二）前目所定一日工資，為勞工之特別休假於年度終結或契約終止前一日之正常工作時間所得之工資。
其為計月者，為年度終結或契約終止前最近一個月正常工作時間所得之工資除以三十所得之金額。
（三）勞雇雙方依本法第三十八條第四項但書規定協商遞延至次一年度實施者，按原特別休假年度終結時應發給工資之基準計發。
二、發給工資之期限：
（一）年度終結：於契約約定之工資給付日發給或於年度終結後三十日內發給。
（二）契約終止：依第九條規定發給。
勞雇雙方依本法第三十八條第四項但書規定協商遞延至次一年度實施者，其遞延之日數，於次一年度請休特別休假時，優先扣除。