Taiwan

Country Snapshot

The GPS Country Snapshot includes 25 sections of information about labor law compliance in Taiwan. See a sample of popular sections below.

Termination of Employment

Employers must give advance notice to dismiss an employee as follows:

  • When the employee has worked continuously for more than 3 months but less than 1 year, the notice period is 10 days.
  • When the employee has worked continuously for more than 1 year but less than 3 years, the notice period is 20 days.
  • When the employee has worked continuously for more than 3 years, the notice period is 30 days.

Where an employer terminates the contract without serving an advance notice, they must pay the employee wages for the advance notice period.

An employer can terminate a labor contract without advance notice for gross misconduct and violation of the labor contract. 

Work Permits

Under Taiwan's law, an employer who hires a foreign individual must apply to the Ministry of Labor for a permit.

Foreign workers are allowed to perform only the following types of work in Taiwan:

  • Specialized or technical work
  • Work as a director or manager or executive of a business invested in or set up by an overseas Chinese person or foreigner
  • Work as a teacher at a public or private college, university, or school
  • Work as a sports coach or athlete
  • Religious, artistic, or show business work
  • Work as a crew member of a merchant vessel, working vessel, etc.
  • Marine fishing or netting work
  • Household assistant or nursing work
  • Workers in national major construction projects

The duration of a work permit is 3 years, but it can be extended.

Effective January 1, 2026, overseas Chinese and foreign students graduating with an associate's degree or higher in Taiwan can freely work during their 2-year extended residency period without needing to apply for a work permit, participate in relevant vocational training and internships, work part-time, or start a business. The new amendment allows graduates from the world's top 200 universities to apply for individual work permits in Taiwan and freely engage in professional work for up to 2 years.

Foreign specialist professionals who plan to engage in professional work in the State may apply directly to the Ministry of Interior (NIA) for a four-in-one Employment Gold Card that combines work permit, resident visa, Alien Resident Certificate and re-entry permit. Before the NIA approves the issuance of an Employment Gold Card, it shall conduct reviews jointly with the Ministry of Labor and the Ministry of Foreign Affairs. This card is valid for up to 3 years, and can be renewed.

Paid Annual Leave

Under Taiwan's labor law, employees are granted paid annual leave according to the number of years during which they've been employed with the same employer, as follows:

  • 3 days for service between 6 months and 1 year
  • 7 days for service between 1 and 2 years
  • 10 days for service between 2 and 3 years
  • 14 days for service between 3 and 5 years
  • 15 days for service between 5 and 10 years
  • 1 additional day for each year of service over 10 years up to a maximum of 30 days

Compensation must be paid for annual paid leaves not used by employees due to contract termination. Unused annual leave may be carried over into the next year according to employer and employee agreement. However, if the leave is still unused by the end of the second year, wages must be paid for whatever leave was not used by the employee. Alternatively, these wages may be paid upon the termination of the employee's contract. 

Working Hours

Taiwan's labor law stipulates that regular working time may not exceed 8 hours a day or 40 hours a week. An employee must receive 2 regular days off every seven days. 1 of these days is considered regular leave (during which the employee can agree to work for overtime pay), and the other is a mandatory rest day (during which the employee may not agree to work).

Employers must prepare and maintain employee attendance records for 5 years. The attendance records must record the attendance of employees daily and to the minute. Employers may not refuse when employees request duplicates or photocopies of the attendance records.

Maternity Leave

Taiwan's labor law entitles female employees to paid maternity leave of 8 weeks. Employees who have worked for more than 6 months are paid 100% of their regular salary during maternity leave, and employees who have worked for less than 6 months are paid 50% of their regular salary. During pregnancy, an employee can be transferred to less strenuous work. The employer must neither reject her application nor reduce her wages.  From January 2022, employees are also entitled to 7 days' paid leave for prenatal checkups. Employers pay for 7 days' leave and can apply to the central government's competent authorities for reimbursement of 2 days of the period.

Employees who suffer a miscarriage after the first 3 months of pregnancy are granted a maternity leave of 4 weeks. In the case of a miscarriage after being pregnant for over 2 months and less than 3 months, the female employee shall be permitted to discontinue work and shall be granted maternity leave for 1 week. In the case of a miscarriage after being pregnant for less than 2 months, the female employee shall be permitted to discontinue work and shall be granted maternity leave for 5 days.

Employees also receive social security benefits equivalent to their 60 days' salary and delivery expenses (equal to 30 days' salary). In case of multiple births, the benefits are increased proportionately. In case of miscarriage, the benefits are reduced by 50%.

Minimum Wage

Taiwan's labor law states that all employees must receive wages higher than the minimum basic wage set by the Central Competent Authority after approval of the government.

Effective January 1, 2026, the minimum wage is TWD 29,500 (New Taiwan dollars) per month or TWD 196 per hour. 

Salary must be paid at least twice a month unless otherwise agreed by the parties or paid in advance on a monthly basis. The same applies to cases where wages are paid on a piece-by-piece basis. Employers must prepare a payroll list and record wages, wage calculation items, total wages and other matters. Payroll records should be kept for 5 years. 

Country Profile

The GPS Country Profile contains detailed information on over 60 topics related to labor law compliance within Taiwan.
  • Type of Employment Relationship
  • Permanent Employment
  • Fixed-Term or Specific-Purpose Contracts
  • Temporary Employment Contracts
  • Part-time Employment
  • Young Worker Employment
  • Vendors and Independent Contractors
  • Types of Contracts
  • Probationary Period
  • Termination of the Contract of Employment
  • Grounds for Termination
  • Notice of Dismissal
  • Fair Dismissal
  • Redundancy
  • Unfair Dismissal
  • Suspension of Contract of Employment
  • Severance Benefits
  • Hours of Work
  • Work Week and Timekeeping
  • Night Work and Shift Work
  • Overtime
  • Remote Work
  • Required Time Off
  • Public Holidays
  • Annual Leave
  • Sick Leave
  • Maternity
  • Other Forms of Leave
  • Social Insurance and Retirement
  • Social Security Contribution
  • National Retirement Scheme
  • Dependents’/Survivors Benefit
  • Life and Disability Insurance/Benefit
  • Statutory Allowances
  • Compensation and Benefits
  • Minimum Wage (Basic Wage)
  • Bonuses, Profit Sharing and Other Compensation
  • Medical Insurance
  • Work Environment
  • Workplace Safety and Health
  • Prohibition of Discrimination
  • Prohibition of Harassment
  • Data Protection and Privacy
  • Whistleblowers and Retaliation
  • Workers’ representation in the organization
  • Freedom of Association
  • Registration and Recognition of Unions
  • Trade Union Personality
  • Collective Bargaining and Agreements
  • Disputes and Settlements
  • Strikes and Lockouts
  • Unfair Labor Practices
  • Taxation of Compensation and Benefits
  • Income Tax
  • Taxation of Employee Benefits
  • Tax Filing and Payment Procedures
  • Double Tax Relief and Tax Treaties
  • Visas and Work Permits
  • Visas
  • Work Permits and Residence Permits

Get the full Country Snapshot with 25 sections of information about labor law in Bahrain.

Your request has been received.  We'll be emailing you the country snapshot shortly.

Get the full Country Snapshot with 25 sections of information about labor law in Taiwan.

Your request has been received.  We'll be emailing you the country snapshot shortly.