Enforcement Rules of the Labor Standards Act Article 24-2

The written notice issued on a regular annual basisas prescribed in Paragraph 5 of Article 38 of this Act shall be handled in accordance with the following rules:1. It shall be issued by the employer before the expiry of the period specified in Paragraph 2 (2) of the preceding Article.2. The written notice shall be made by paper, electronic transmission means or other ways that allows the workers to obtain and print at any time.
中文原文 勞動基準法施行細則第24-2條
本法第三十八條第五項所定每年定期發給之書面通知,依下列規定辦理:
一、雇主應於前條第二項第二款所定發給工資之期限前發給。
二、書面通知,得以紙本、電子資料傳輸方式或其他勞工可隨時取得及得列印之資料為之。

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