Search for:

In brief

As the pandemic alert has been raised to Level 3, companies have upgraded their pandemic countermeasures. Many companies have implemented work-from-home or a remote work plan in response to the pandemic to reduce the potential impact caused by COVID-19 and to ensure continuity of business operations.

One of the critical issues for work-from-home arrangement is how to keep an employee attendance record. According to the latest ruling issued by the Ministry of Labor (MOL), companies may follow the ‘Guiding Principles for Employees Work Time Away from the Business Premises’ (Principles, 勞工在事業場所外工作時間指 導原則) to determine the working hours and maintain attendance records. Previously the Principles applied to only four categories of workers: news media employees; teleworkers; outside salespersons; and drivers of public transportation vehicles. Now the MOL has confirmed its application to other types of employees, including work-from-home employees.


To recap the key points of the Principles:

1. Agreeing on the start and the end times of regular working hours

The Principles provide that the employer and employee may agree on the employee’s regular working hours in advance in writing, including the start and the end times. When it is difficult to calculate the time for which employees are away from the work premises, the employee’s work time should be based on the normal starting and ending times in a day as agreed between the employer and employee.

2. Agreeing on certain overtime hours without prior approval

The employer shall record the starting time of the overtime work, and the employee shall report back the finishing time so that the employer can record it accordingly. To save the trouble of obtaining consent for each occurrence of overtime, an employer may agree with an employee that a certain number of overtime hours (e.g. 20 hours a month) is exempt from obtaining advance reporting and/or approval from the employer, provided that the actual overtime hours are recorded.

This means employers have the choice of either providing pre-approved overtime hours with work-from-home employees and then confirming and entering these overtime hours into company records, or, the employer may request its work-from-home employees to obtain prior approval for overtime work.

3. Different methods of time recording

The Principles have also recognized and expanded the methods of time recording. For example, GPS records, mobile phone check-in, internet reporting, bills signed by customers, communications software, and online login systems. Although there are now diverse range of methods to record an employee’s working hours, an employer’s obligation to keep attendance records still exists.

Author

Seraphim Ma is the Managing Partner of Baker McKenzie's Taipei office (since July 1, 2021). She also serves as the Head of the Employment & Compensation practice group. She joined the Firm in 1990 and is consistently ranked as a Band 1/Tier 1 attorney by Chambers and Partners and The Legal 500, respectively. Seraphim's widely recognized experience includes employment law, intellectual property law, dispute resolution (criminal, civil & administrative litigation), and joint venture projects with the government. In addition, she represented the Taipei office in receiving the Taiwan Law Firm of the Year award at the Chambers Asia Pacific & Greater China Awards 2024.
Furthermore, Seraphim has received several prestigious awards, including the Top 50 Women Leaders by International Employment Lawyer in 2022 and the Asia Women in Business Law Award by the Euromoney Legal Media Group in 2014 and 2016. She was the only winner from Taiwan for these awards. Seraphim is a prominent and active civic leader who provides practical recommendations to the Taiwan government on key legislation through her senior executive positions. She has also served as a board governor and supervisor for the American Chamber of Commerce in Taiwan, as well as the co-chair of the HR Committees for both the American Chamber of Commerce Taiwan and the European Chamber of Commerce Taiwan.