Employers must pay extension work allowances and night work allowances, which are at least 50% of the regular wage added to overtime work exceeding the statutory working hours and night work (work from 10 p.m. to 6 a.m.). If overtime work and night work overlap because the working hours exceed 8 hours per day, 50% extension work allowance and 50% night work allowance must each be added, resulting in a 100% premium allowance. When a worker works on a holiday as stipulated in the company's employment rules or collective bargaining agreement, a holiday work allowance with 50% of the regular wage added must also be paid. Allowances such as extension work allowance, night work allowance, holiday work allowance, monthly leave allowance, annual leave allowance, and menstrual leave allowance are called statutory allowances. The Labor Standards Act mandates that employers pay them obligatorily, and employers who violate this are subject to punishment.
The statute of limitations for statutory allowances is also 3 years, just like wages, and they can be claimed at any time from the date of occurrence until 3 years thereafter.
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What are Statutory Allowances?
10/1/2025
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