(1) An employer shall enter the following matters in the written wage statement prescribed in Article 48 (2) of the Act:
1. Information that can identify each employee, such as the employee's name, date of birth, and employee ID number;
2. Date of payment of wages;
3. Total amount of wages;
4. The amounts of basic salary, all kinds of allowances, bonus, and performance-based bonus, and other amount of each wage item (if wages are paid by means of valuable goods other than money, referring to the name, quantity, and total assessed value of the goods);
5. Methods for calculating the amount of each wage item (including the working hours for any overtime duty, night duty, or holiday duty), if the amount of each wage item changes according to the number of working days, working hours, etc.;
6. Details of deduction, including the amount of each deduction item of wages and the total amount of deduction, in cases of partial deduction of wages under the proviso of Article 43 (1) of the Act.[This Article Newly Inserted on Nov. 19, 2021]