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.
中文原文 勞動基準法施行細則第24條
勞工於符合本法第三十八條第一項所定之特別休假條件時,取得特別休假之權利;其計算特別休假之工作年資,應依第五條之規定。
依本法第三十八條第一項規定給予之特別休假日數,勞工得於勞雇雙方協商之下列期間內,行使特別休假權利:
一、以勞工受僱當日起算,每一週年之期間。
但其工作六個月以上一年未滿者,為取得特別休假權利後六個月之期間。
二、每年一月一日至十二月三十一日之期間。
三、教育單位之學年度、事業單位之會計年度或勞雇雙方約定年度之期間。
雇主依本法第三十八條第三項規定告知勞工排定特別休假,應於勞工符合特別休假條件之日起三十日內為之。

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