Enforcement Rules of the Labor Standards Act Article 24
When a worker meets the annual paid leave conditions set forth in Paragraph 1 of Article 38 of this Act, he/she shall be entitled to the right of annual paid leave; the years of working for calculating the annual paid leave shall be in accordance with the provisions in Article 5.Annual paid leave shall be exercised during the consultation period between the employers and employees on the basis of the number of days of annual paid leave granted in accordance with the provisions in Paragraph 1 of Article 38 of this Act:1. From the date of employment, with each year calculated as one period. For those who have worked for a period of six months or more but less than one year, their rights to obtain annual paid leave can only be counted from the last six months.2. An yearly period refers to from January 1 to December 31 each year.3. The academic year of educational institutions, the accounting year of business entities, or the period agreed upon between employers and employees.In the matter of informing workers to arrange annual paid leave in accordance with the provisions in Paragraph 3 of Article 38 of this Act, it shall be implemented by the employer within 30 days from the date on which the worker meets the annual paid leave conditions.