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Statutory allowances refer to the allowances that employers are obligated to pay to employees in accordance with the Labor Standards Act and related laws. These serve as compensation for special working conditions or circumstances of employees and represent the minimum standards set by law.

The main statutory allowances are as follows.

First is overtime pay. It is paid for overtime work exceeding the legal working hours of 8 hours per day and 40 hours per week. The employer must pay it with an additional 50% or more of the regular wage.

Second is night work pay. It is paid for night work performed between 10 p.m. and 6 a.m. the next day. This also requires an additional 50% or more of the regular wage.

Third is holiday work pay. It is paid when work is performed on holidays designated by the company's employment rules or collective bargaining agreement. This also requires an additional 50% or more of the regular wage.

Fourth is double premium pay. In cases where overtime work and night work overlap, such as when working hours exceed 8 hours per day while also performing night work, both the 50% overtime premium and the 50% night work premium must be applied separately, resulting in a total additional 100% premium pay.

Fifth, other major statutory allowances include monthly leave pay and annual leave pay in addition to premium pays. In the past, there was also menstrual leave pay, but it is no longer legally mandated. As such, statutory allowances are mandated by the Labor Standards Act for employers to pay, and employers who violate this may face legal penalties.

The statute of limitations for statutory working allowances is 3 years, the same as for general wages. Therefore, employees can claim payment from the company at any time within 3 years from the date the entitlement to the allowance arises.