According to the Letter of the Council of Labor Affairs, Executive Yuan Tai (77)-Lao-Dong-3-Zi No. 11171 dated January 15, 1988, the daily work hours were four hours, and then changed to eight hours as required for the business. When calculating the severance pay, the total years of service shall start from the first day of the employment. If the years of service were accumulated when the daily work hours were four hours, the severance pay shall be half of the average wage at the time of layoff; for any additional year of service accumulated after the daily work hours exceeded four hours, the severance pay shall be the total average wage at the time of layoff. However, the business entity may establish a more privileged policy, which shall prevail in all cases.