The “special leave” specified in Article 38 of the Labor Standards Act and in Article 24 of the Enforcement Rules of Labor Standards Act is a right granted to workers and they are entitled to be paid by employers. If an insured person takes special leave during the period of his or her injury or sickness, he or she is still entitled to apply for benefits for ordinary injury and sickness pursuant to the Explanatory Letter Lao-Bao-2 No. 0920070929 issued by the Council of Labor Affairs, Executive Yuan, on February 3, 2004. If the insured person elects to have “flexible leave,” “vacation taken in turn” or “prearranged leave,” and is unable to obtain his or her payment for salary or wages for the unused leave to which he or she is entitled to and guaranteed by Paragraph 3, Article 24 of the Enforcement Rules of the Labor Standards Act, then the situation shall be considered a loss of regular salary or wage payment and the insured person shall be eligible for the injury or sickness benefits according to the spirit of the Explanatory Letter indicated above. For “overtime compensation leave,” since overtime pay is the compensation received for working extra time above regular hours, it should be treated as salary or wages to which the employee is entitled, and therefore the insured person is still eligible for the injury and sickness benefits, according to Order Lao-Bao-2 No. 0960140390 issued by the Council of Labor Affairs, Executive Yuan, on October 9, 2007.