Every year on May 1st, we celebrate Labor Day. According to Article 37 of the Labor Standards Act, this day is a public holiday, and employers are required to provide workers with a day off with pay. If employees are asked to work on this day, their consent must be obtained first, and they must be compensated at double the regular rate; additionally, overtime pay must be provided if applicable.

For example, a worker with a monthly salary of 36,000 TWD (calculating to 150 TWD per hour) who works on the national holiday for up to 8 hours is entitled to an additional 1,200 TWD (calculated as 36,000/30). If a salaried employee works even 1 hour on that day, they should receive a full day's wage. For hours worked beyond 8, the first 2 hours are paid at 1.33 times the normal hourly rate, and the next 2 hours at 1.67 times.

If May 1st happens to be the employee's regular rest day, the employer is required to compensate them with a day off on another working day. Should employers violate these regulations regarding Labor Day attendance and payment, they may face fines ranging from 20,000 to 1,000,000 TWD.