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The annual leave unused paid labor allowance (equivalent to annual leave allowance) is not subject to the premium pay (50/100) stipulated in Article 55 of the Labor Standards Act. In other words, premium pay applies only to overtime work, holiday work, and night work, while annual leave and monthly leave allowances are calculated at only 100% of the regular one-day wage amount. Therefore, calculating and paying the annual leave allowance at 1.5 times the rate in the current company exceeds the standards set by the Labor Standards Act. However, even if the company is currently calculating the annual leave allowance at a level exceeding the standards prescribed by the Labor Standards Act, it cannot unilaterally reduce it and must maintain the current level. This is because Article 2 of the Labor Standards Act stipulates that 'the working conditions prescribed by this Act are minimum standards, so the parties to the labor relationship cannot reduce the working conditions on the grounds of this standard.' In other words, if the company says, 'We have been giving 1.5 times so far, but the law does not require it, so we will process it at 1.0 times according to the law,' this would violate Article 2 of the Labor Standards Act. However, in this case, it is possible for the worker and the company to mutually agree to adjust the previous 1.5 times to 1.0 times. If the company unilaterally reduces the working conditions by ignoring the provisions of Article 2 of the Labor Standards Act, it becomes invalid, and the worker has the right to claim unpaid wages at the level of the working conditions before the reduction.