The “Employees’ Paid Annual Leave Regulations”, passed by the State Council, will become effective on 1 January 2008. The Regulations specify that employees of authorities, organizations, enterprises and public utilities shall enjoy paid annual leave. Employees shall be entitled to 5 days’ annual leave for 1 to 10 years’ service, 10 days for 10 to 20 years’ service and 15 days for 20 years’ service and thereafter. Annual leave does not cover national and public holidays. If an employer is unable to schedule annual leave for an employee, the employer shall pay the employee three times his / her salary on a daily basis for the untaken annual leave.