Last updated on: February 28th, 2022
The Labour law in Taiwan is regulated mainly by the Labour Standards Act of 1984 (amended as of 2020). The Act governs the terms and conditions of employment such as working hours, holidays, rest periods, wages, overtime, leave, and termination of employment. The other regulations that govern labor relationships are the Enforcement Rules of the Labor Standards Act, Act of Gender Equality in Employment (amended as of 2018), Regulations of Leave Taking of Workers (amended as of 2019).
Hours & Pay Regulations
An employee who has worked for the same employer for a certain period of time shall be granted annual leave on an annual basis based on the following conditions:
- At least 6 months but less than 1 year: 3 days’ leave
- More than 1 year but less than 2 years: 7 days’ leave
- More than 2 years but less than 3 years: 10 days’ leave
- More than 3 years but less than 5 years : 14 days’ leave
- More than 5 years but less than 10 years : 15 days’ leave
- One additional day of leave for each year of service over 10 years up to a maximum of 30 days’ leave.
Annual paid leave for employees can be calculated according to the annual year (starting from the day the employee began employment), calendar year, academic year for those in education, or accounting year of the business unit as agreed upon by both employers and employees, or another year-long period agreed upon by both parties.
Timing of Annual Vacation – An employer shall allow the employees to decide the timing of their annual leave as and when they become entitled for the same. The employer shall inform within 30 days of the employee becoming entitled to annual leave.However due to urgent needs of the business operation or personal factors of employees, an employer and employee may agree together on adjustment of the timings of the annual leave.
Carry Forward of Leave – Unused annual leave may be carried forward to the following year. The carried-forward leave must be paid out to employees if it is not used by the end of the following year.
Extraordinary Circumstances – If an unexpected event or emergency leads an employer to suspend an employee’s regular weekly day off or annual or holiday leave, the employee must be paid twice his or her usual wage for the canceled leave and provided with compensatory time off.
The employer must file a report with local authorities within 24 hours of the leave suspension explaining the reasons for it.
Termination of Employment – An employee whose employment has been terminated and has unused annual paid leaves or annual leaves which were extended until the following year as per an agreement between the employer and employee, shall be paid for such unused annual leaves upon termination of employment. Labor Standards Act, (amended as of 2020) Art. 38 – 41 and Enforcement Rules of the Labor Standards Act, Art. 24.
Effective January 1, 2022, the monthly basic wage is NT $25,250 and NT $168 per hour.
The minimum wage may not be up to date. Kindly access the link to get the latest rates.
An employee who shall receive medical service or rest because of ordinary injury, sickness or physical reasons, shall be entitled to leave in the below manner:
- A total of not less than 30 days in one year in case of no hospitalisation;
- A period of 1 year in a two years period in case of hospitalisation;
- Total period of hospitalisation and non-hospitalisation shall not exceed 1 year in two years.
In case an employee is diagnosed with cancer or pregnancy with threatened abortion by physician, out patient treatment – shall be included in the hospitalisation sick leave.
Pay – In situations where the ordinary sick leave does not exceed 30 days in 1 year, 50% of salary shall be paid to the employee. If sickness is partially covered by Labor insurance, but the amount of compensation is less than half of the employee’s wage, the employer must cover the balance.
In case of the ordinary sick leave exceeding the above mentioned time limit and the employee has not recovered after obtaining leave, in such case the employee shall be entitled to leave without pay for a maximum period of 1 year. Regulations of Leave Taking of Workers (amended as of 2019), Art. 4 – 7
A female employee is entitled to 8 weeks’ maternity leave. In the event of a miscarriage, an employee is entitled to 4 weeks’ leave if the miscarriage occurs after 3 months of pregnancy, 1 week if it occurs two to three months into the pregnancy and five days if it occurs less than two months into the pregnancy.
An employee with children under 3 years old whose employer has more than 30 employees may request to reduce working time by one hour per day without pay or to adjust working hours.
Pregnant or breastfeeding employees must not work between 10 p.m. and 6 a.m. Pregnant employees must be granted five days of leave for pregnancy check-ups, during which regular wages must be paid.
Pay – A woman who has been employed for more than six months is paid her regular wage during maternity leave. If she has been employed for less than six months, she is paid at half her regular wage.
Maternity Inspection Leave – An employee is entitled to paid leave for 7 days for the purpose of prenatal checkups.
An employee with a child under the age of 1 is entitled to two 30-minute rest periods with pay to breastfeed her baby. A female employee with children below the age of 2 or who needs to collect breast milk shall be provided with a break of 60 minutes in a day in addition to regular rest periods. Employees who work overtime in excess of 1 hours of daily working hours are entitled to additional 30 minutes for feeding or breast milk collection. The time for feeding or breast milk collection shall be considered as working time. Act of Gender Equality in Employment (amended as of 2018) Art. 15, 18, 19 and Labor Standards Act, (amended as of 2020) Art.52.
An employee whose spouse is in labor is entitled to 7 days of paid leave. The leave can also be taken for the purpose of accompanying the spouse for prenatal check-up also called Paternity Inspection Leave. Act of Gender Equality in Employment (amended as of 2018), Art. 15
An employee who has more than 6 months of service with an employer, whose spouse is also employed and has children under the age of 3 can take unpaid parental leave which may not exceed a period of 2 years. Employees who have over 2 children at the same time, shall be entitled to leave which is to be calculated aggregately and the maximum period shall be limited to 2 years by the youngest child.
The duration of unpaid parental leave for raising child or children(ren) shall not be, in principle, less than 6 months each time. If an employee needs to take the leave for less than 6 months, they may file the application with his/her employer for the leave request for no less than 30 days for a maximum of 2 times.
Parental Leave Allowance – The parental leave allowance is calculated and provided on a monthly basis, based on 60% of the insured person’s average monthly insurance salary six months prior to the month the person went on unpaid parental leave.
For each child, the parent can receive a maximum of six months’ allowance. If both parents are eligible, they can apply for the parental leave allowance successively, as long as the period of allowance does not overlap. For each child, parents can receive a maximum of 12 months’ allowance, offering both parents an opportunity to parent their child. Act of Gender Equality in Employment (amended as of 2018), Art. 16.
An employee whose member of the family needs inoculation, suffers from serious illness or must handle other major events, is entitled to 7 days of paid leave per year and the number of days of such leave shall be counted toward the personal Leave. Act of Gender Equality in Employment (amended as of 2018), Art. 20.
An employee is entitled to funeral leave with pay in the below manner:
- 8 days on the death of a parent, foster parent, stepparent or spouse;
- 6 days on the death of a grandparent, child, spouse’s parent, foster parent or step parent of spouse; and
- 3 days on the death of a sibling, great-grandparent or spouse’s grandparent.
Regulations of Leave Taking of Workers(amended as of 2019), Art. 3.
Employees may take up to 14 days per year of unpaid personal leave. Regulations of Leave Taking of Workers(amended as of 2019), Art. 2.
Employees are entitled to paid leave according to legal regulations, the time limit of which shall be determined by actual requirements. Regulations of Leave Taking of Workers(amended as of 2019), Art. 8
Female employees having difficulties performing their work during menstruation may request 1 day menstruation leave each month. If the cumulative menstrual leaves do not exceed 3 days in a year, they must not be counted towards days off for sick leave. All additional menstrual leaves must be counted towards days off for sick leave. Employees on menstruation leave are entitled to half their regular wage. Act of Gender Equality in Employment (amended as of 2018), Art. 14.
An employee is entitled to 8 days of paid leave. Regulations of Leave Taking of Workers(amended as of 2019), Art. 2.