1. Pursuant to Article 29 of the Labor Standards Act, the business entity shall pay the rewards or distribute the bonus to the employees who have worked for the complete year and made no mistake from the remaining of the surplus, if any, at the end of the fiscal year after paying the tax, compensating the loss, and appropriating the dividends and reserve funds.
2. However, the Labor Standards Act does not provide any compulsory regulations regarding the criteria or method of paying the rewards or bonus, which shall be determined between the employees and the employer.