1. According to Article 30, Paragraph 5 of the Labor Standards Act, the preparation and management of workers' attendance records (including clock-in and clock-out records, leave requests, and overtime applications) fall under the responsibility of the "employer." According to Article 2, Paragraph 1, Subparagraph 2 of the same Act, the project principal investigator, as the person handling labor-related matters on behalf of the employer, is also considered an "employer" as defined by law.
  2. Daily attendance records serve as a basis for the funding agency to verify the attendance of project personnel for personnel expenses and are also a key focus during labor inspections. If attendance records are found incomplete during a labor inspection, the competent authority may impose a fine ranging from NTD 90,000 to NTD 450,000 in accordance with Article 79, Paragraph 2 of the Labor Standards Act. As stipulated in Point 5 of the university's "Post-Labor Dispute Handling Guidelines," the fine shall be borne by the project principal investigator.
  3. To ensure the accuracy of attendance records, the university's Information Service System will send an abnormal clock-in/out notification to both the project principal investigator and the assistant concerned on the following day if there is any irregularity in the assistant’s clock-in or clock-out. However, if the assistant fails to clock in and out entirely on the same day, the current system lacks the capability to detect such irregularities, and no notification will be sent. Therefore, project principal investigators are responsible for supervising their personnel to ensure proper clock-in and clock-out according to the required work hours.
  4. If assistants need to request leave or work overtime, they must submit an application at least three days before the intended leave or overtime date. Only with the approval of the project principal investigator may the assistant’s attendance be waived or working hours extended. The approved application form must be retained by the principal investigator for five years in compliance with legal requirements.
  5. If project personnel have indeed worked but failed to clock in or out as required, the project principal investigator may rectify the records via the university’s Information Service System under "T.G.1.03 Contract Personnel Clock-in/out." However, if corrections become excessively frequent, the project principal investigator should reinforce supervision and include it in performance evaluations.