Enforcement Rules of the Labor Standards Act Article 37

Employers with more than thirty workers shall establish work rules and submit them to the local competent authorities within thirty days for approval and record.The number of workers employed by an employer mentioned in Article 70 of the Act shall be calculated in accordance with Paragraph 1, Article 22-1 of the Act.These work rules shall be revised timely according to the changes in statutes and administrative regulations, worker-employer agreements or management systems. Such revises rules shall be submitted to the local competent authorities for approval and record in accordance with the procedures referred to in Paragraph 1.If it deems necessary, the competent authorities may notify an employer to revise the employer’s work rules.
中文原文 勞動基準法施行細則第37條
雇主於僱用勞工人數滿三十人時應即訂立工作規則,並於三十日內報請當地主管機關核備。
本法第七十條所定雇主僱用勞工人數,依第二十二條之一第一項規定計算。
工作規則應依據法令、勞資協議或管理制度變更情形適時修正,修正後並依第一項程序報請核備。
主管機關認為有必要時,得通知雇主修訂前項工作規則。

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