People with Disabilities Rights Protection Act Article 40
The departments (agency／organization) that employ people with disabilities shall abide by the principle of “same pay for same work” and treat them without any discrimination. The wages for people with disabilities working in normal work time shall be no less than the basic wage.The wages of people with disabilities under sheltered employment may be calculated according to their productivity. If the productivity is not sufficient, the wages may be reasonably reduced; the wages are to be discussed by both the employers and the sheltering employees, and reported to the municipal and county (city) competent authorities in charge of labor.
中文原文 身心障礙者權益保障法第40條
進用身心障礙者之機關（構），對其所進用之身心障礙者，應本同工同酬之原則，不得為任何歧視待遇，其所核發之正常工作時間薪資，不得低於基本工資。
庇護性就業之身心障礙者，得依其產能核薪；其薪資，由進用單位與庇護性就業者議定，並報直轄市、縣（市）勞工主管機關核備。
庇護性就業之身心障礙者，得依其產能核薪；其薪資，由進用單位與庇護性就業者議定，並報直轄市、縣（市）勞工主管機關核備。