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Please refer to these cases first:
https://www.ptt.cc/bbs/Salary/M.1464009118.A.190.html
https://www.ptt.cc/bbs/Salary/M.1431663833.A.975.html
The situations described in the previous posts are all true. This company was also fined for failing to enroll its employees in labor and health insurance on time, and it was listed among the 120 companies in Taipei that violated the Labor Standards Act (No. 111: Failure to pay workers their full wages):
http://www.setn.com/News.aspx?NewsID=212140
Everyone is required to clock out collectively as soon as the mandatory end-of-work time arrives, so overtime is essentially never recorded...