為落實週休二日制度，2016年12月臺灣立法院通過「一例一休修法」，增訂休息日之規定。「一例一休修法」施行一年餘，以賦予企業經營和勞工工作安排的彈性為目標，2018年1月「一例一休」再次完成修法。然而「一例一休」的這兩次修法留下許多爭議，例如休息日的加班費倍率與其他休假日間欠缺整合性；新增勞基法第32條之1的加班費換補休規定時，係依勞工延長工作之時數計算補休時數，而非以加班費倍率為標準計算補休時數等，遂引發爭論。由於我國勞基法的諸多工時規定係參考自日本勞基法，且日本已累積大量的工時領域學術研究，因此在工時議題上，分析借鏡日本的研究成果不失為一個有效的研究途徑。礙於篇幅有限，本文集中於檢討勞基法第24條與第39條所定之加班費計算公式（以加班費倍率之設定為主）的議題，透過勞動科學與立法政策目的等之分析，並借助日本的經驗，提出加班費倍率等相關議題的改善對策。

In order to implement the policy of ＂Five-day working week system＂, the Legislative Yuan passed the amendment of the Labor Standards Act on December 2016. However, the Labor Standards Act was reformed once again under on January 2018, because of the needs of flexibility. These two amendments are called ＂Five-day working week system＂ amendments. There are a lot of defects in ＂Five-day working week system＂ amendments, since some loopholes which may have a great effect upon health of labor are left. For example, ＂Five-day working week system＂ amendments fail to strike a balance of the rate of premium wages between the work on ＂flexible rest day＂ and on the other holidays. Due to several working hours regulations of Taiwanese Labor Standards Act origin from Japanese Labor Standards Act, analyzing accumulated Japanese researches is an important approach to study the legislative intent of the working hours regulations of Taiwanese Labor Standards Act. Owing to limited space, this article mainly focuses on the issues which relate to the rate of premium wages for overtime work. Through the theories of legislation, this article proposes the appropriate state rate of premium wages.