Mean-while, tax regulations of the Ministry of Finance state that overtime pay for hours within the Labor Standards Law is tax-exempt, but is taxable for hours in excess of the limits. The result of these two laws is that women are entitled to only 24 hours of tax-free overtime, while men get 46. This is clearly unfair.
而財政部免稅的規定則是，加班若超過時數就要並入薪資課稅，如此女性的加班免稅時數是二十四小時，男性卻可以免稅四十六小時，明顯不公平。