Taiwan

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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 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 three years, but it can be extended.

Paid Annual 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 5 days' leave while employees can apply to the central government's competent authorities for the rest of the period.

Employees who suffer a miscarriage after the first three 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 a 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 a 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%.

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. One 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 5 days' leave while employees can apply to the central government's competent authorities for the rest of the period.

Employees who suffer a miscarriage after the first three 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 a 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 a 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.

The minimum wage effective January 1, 2023, is TWD 27,470 (New Taiwan dollars) per month or TWD 183 per hour.

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

 Country Snapshot

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