Currently the labor distributed among Taiwan's 49 prisons is roughly divided into three categories: general prison labor (laundry, sweeping, etc.), contract work (shopping bags, clothes racks, hair clips, tea caddies and so forth made to order for traditional smaller-scale businesses); and self-run enterprise, with products developed, produced and sold by the prison.
目前分布全台 49 個監所的勞動工作，大致分為「視同作業」（指監獄中的雜役）、「委託加工」（接受各地中小型企業下單的摺紙袋、組裝衣架、髮夾、茶葉罐等傳統制式工作），以及開發、生產自銷商品的「自營作業」等 3 類。