Enforcement Rules of the Labor Standards Act Article 5
In calculating the seniority of a worker, the seniority is limited to the years serving in the same business entity from the day the worker was employed.Seniority accrued in the same business before and after the promulgation and enforcement of the Act shall be combined.
中文原文 勞動基準法施行細則第5條
勞工工作年資以服務同一事業單位為限，並自受僱當日起算。
適用本法前已在同一事業單位工作之年資合併計算。
適用本法前已在同一事業單位工作之年資合併計算。