2016年1月1日起我國施行週40小時工時制度後，並未達成讓所有勞工享有週休二日之目的。為落實週休二日之規定，因而有「一例一休」之修法。此外，政府為統一國定假日制度，以增加特別休假之方式砍7天國定假日。立法院最後於2016年12月6日修正通過勞基法第二十三條、第二十四條、第三十條之一、第三十四條、第三十六條至第三十九條、第七十四條及第七十九條之修正，修法範圍包括一例一休、特別休假、休假日、加班費、工資清冊、四週變形工時、假日出勤、輪班間隔11小時、勞工申訴保護等。限於篇幅，本文僅針對勞基法此次修法有關一例一休與特別休假之相關問題進行探討，從修法背景及目的、條文內容與相關問題進行探討與評價，同時針對相關規定未來應有之發展提出建議。

The Legislative Yuan amended the provision regulating statutory working hours per week to “40 hours per week” under the Labor Standards Act on May 15, 2015. However, it failed to achieve the legislative purpose of “two days off per week” at the workplace. In order to accomplish the goal of “two days off per week” and reduce seven national holidays provided for all labors, the provisions regarding working hours per week as well as the annual leave under the Labor Standards Act were again amended. The legislative Yuan finally passed the amendments of Sections 23, 24, 30-1, 34, 36, 39, 74 and 79 of the Labor Standards Act on December 06, 2016. The new amendments cover the subjects of “one fixed day off and one flexible rest day per week”, annual leave, national holidays, overtime pay, payroll, 4-week irregular working hours, working on a rest day or holiday, shift work, and protection of worker’s complaints. Limited by space, this article mainly focuses on the discussion of provisions regulating “one fixed day off and one flexible rest day per week” and “annual leave”. The new provisions are discussed and relevant recommendations for future development regarding the new laws are also provided.