Payroll and Benefits Guide Taiwan
Last updated: Mar 03, 2026
Contribution
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Employer Payroll Contributions
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8.05%
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Labor Insurance
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0.70%
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Employment Insurance
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6.00%
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Pension Fund
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4.84%
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National Health Insurance, applied on income between 28,590 TWD and 313,000 TWD.
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2.11%
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National Health Insurance – Supplementary Premium, applied on income between 28,590 TWD and 313,000 TWD.
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0.13%
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Workers’ Compensation
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21.83 %
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Total Employment Cost
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Employee Payroll Contributions
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2.5%
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Labor Insurance
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0.20%
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Employment Insurance
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1.55%
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National Health Insurance contribution is applied on income between 28,590 TWD and 313,000 TWD.
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4.25%
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Total Employee Cost
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Employee Income Tax
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5.00%
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Up to 610,000 TWD
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12.00%
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610,001 TWD – 1,380,000 TWD
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20.00%
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1,380,001 TWD – 2,770,000 TWD
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30.00%
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2,770,001 TWD – 5,190,000 TWD
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40.00%
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5,190,001 TWD and above
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Non Resident Income Tax
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18%
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Flat rate
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Exemptions
| Item | Amount (NT$) | |
| Exemption | General | $101,000 |
| Taxpayer, his/her spouse, or their lineal ascendants who have attained 70 years of age | $151,500 | |
| Standard Deduction | Single | $136,000 |
| Married | $272,000 | |
| Special Deduction for salary/wages | $227,000 | |
| Special Deduction for disability | $227,000 | |
| Payment Method | 2026 | |
| Taxability | Computation for Taxable Income | |
| By Lump sum payment | Fully tax exempted | Termination payment £ ($206,000 x N) |
| 50% taxable | ($206,000 x N) < Termination payment £ ($414,000 x N) | |
| Fully taxable | ($414,000 x N) < Termination payment | |
| By installments | Termination payment received in one fiscal year – $894,000 | |
| Remarks: N = Years of Service. | ||
| In computing the number of years of service, less than 6 months will be treated as 0.5 year, whereas more than 6 months will be treated as 1 year. | ||
*The Minimum withholding tax threshold for monthly incomes, part-time and non-monthly incomes is 90,501 TWD. As the Minimum Monthly Wage is increased to NT$29,500 from 1 January 2026, in the event when total monthly salaries received by a non-resident employee does not exceed 1.5 times the monthly baseline salary as assessed by the Executive Yuan (2026: NT$44,250), it shall be withheld at 6%.
* Any employer shall not discriminate against any disabled candidates or refuse employment due to their disability. In accordance with the provisions of Paragraph 2 of Article 38 in the “People with Disabilities Rights Protection Act,” any company with fewer than 67 employees shall employ people with disabilities at numbers no less than 1% of the total number of employees and shall not be less than one person. Failure to do so will subject the employer to make a contribution to the Disabled Employment Funds, the contribution amount is based on the required number of disabled employees multiplied by the statutory monthly minimum wage.
The employer is not required to report the recruitment of employees with disabilities to the government. The government will obtain such information from the enrollment of social insurance for such employees.
In compliance with Article 14 of the Taiwan Labor Insurance Act, employers must adjust employees’ Social Insurance salary base at least twice a year based on their last three months’ average salary. This adjustment applies to National Health Insurance, Labor Pension, and Occupational Accident Insurance contributions and ensures that employees’ insured amounts align with their actual earnings. The average salary includes all forms of remuneration, such as wages, salaries, bonuses, allowances, and any other regular payments, regardless of their designation.
The new social insurance contribution base will be included in the September 2025 payroll. Some employees might also receive retroactive adjustments for their contributions.
Find the Withholding Tax and Insurance Table here.
Employer taxes
Employee taxes
Minimum Wage
General
Taiwan’s monthly minimum wage is NT$29500. The hourly minimum wage is NT$196.
MINIMUM WAGE (PER MONTH)
Payroll
Payroll Cycle
The payroll cycle in Taiwan is generally monthly and payments are usually paid on the 15th of each month.
13th Salary
Although it is not mandatory, often 13th and 14th-month salaries are provided and paid before the Chinese new year. Festival bonus is also common before the Dragon Boat Festival and Mid-Autumn Festival.
Find the Payroll Alerts for 2026 here.
| Authority Payment | Dates | Methods |
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國稅局 Tax Authority |
Monthly; Due by the 10th of the following month. |
Payment amount withdrawl from local bank account to pay the tax. |
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健保局 National Health Insurance Bureau |
Monthly; Due by the 15th of the next 2 months. Ex. January premium, due date will be March 15th. |
Option 1: Payment amount withdrawl from local bank account to pay the premium. Option 2: Auto deduction from local bank account (need to submit the applications to the authority and bank). |
|
健保局 National Health Insurance Bureau |
Monthly; Due by the 15th of the next 2 months. Ex. January premium, due date will be March 15th. |
Payment amount withdrawl from local bank account to pay the premium. |
|
勞保局 Labor Insurance Bureau |
Monthly; Due by the 15th of the next 2 months. Ex. January premium, due date will be March 15th. |
Option 1: Payment amount withdrawl from local bank account to pay the premium. Option 2: Auto deduction from local bank account (need to submit the applications to the authority and bank). |
|
勞保局 Labor Insurance Bureau |
Monthly; Due by the last date of the next 2 months. Ex. January pension, due date will be March 31st. |
Option 1: Payment amount withdrawl from local bank account to pay the premium. Option 2: Auto deduction from local bank account (need to submit the applications to the authority and bank). |
Working Hours
General
The maximum number of working hours are eight hours per day and 40 hours per week, up to a maximum of 12 hours per day, inclusive of overtime. In Taiwan, it is mandatory to have two days off every seven days. One of these days off is compulsory and the other day is flexible and can be worked and paid as overtime.
Overtime
| Aspect | Regulation Details | Notes |
| Maximum Ordinary Hours | 8 hours per day and 40 hours per week. | Overtime (extended work hours) is work beyond these limits. |
| Absolute Daily Cap | Total working time (regular + overtime) cannot exceed 12 hours per day. | |
| Standard Monthly Overtime Cap | Overtime must not exceed 46 hours per month. | |
| Flexible Monthly Overtime Cap | With labor union consent (or a labor-management conference agreement), the cap may be extended to 54 hours a month, but cannot exceed 138 hours every three months. | |
| Rest Days | Employees must have two days off every seven days: one fixed day off (on which work is strictly prohibited except in emergencies) and one flexible rest day (on which overtime is permitted). | |
| Exemptions | Certain managerial and executive positions are often exempt from the standard overtime and working hour limits. |
Mandatory Overtime Pay Rates (Tiered System)
Overtime compensation is mandatory and is calculated as a tiered minimum premium percentage of the employee’s regular hourly wage. The rate depends on the day and the number of hours worked.
A. Overtime on Ordinary Workdays
The premium is calculated based on hours exceeding 8 hours in a day or 40 hours in a week.
| Overtime Hours Worked | Minimum Premium Rate (Supplement) | Total Pay Rate |
| Tier 1 (First 2 hours of overtime) | +33% (or $\frac{1}{3}$) of the regular hourly rate. | $\approx \mathbf{134\%}$ |
| Tier 2 (3rd and 4th hour of overtime) | +66% (or $\frac{2}{3}$) of the regular hourly rate. | $\approx \mathbf{167\%}$ |
B. Overtime on Flexible Rest Days
Working on a flexible rest day is subject to a high premium and is included in the monthly overtime cap.
| Overtime Hours Worked on Rest Day | Minimum Premium Rate (Supplement) | Total Pay Rate |
| First 2 hours | +33% of the regular hourly rate (paid in addition to the wage for the rest day). | $\approx \mathbf{134\%}$ |
| Hours 3 through 8 | +66% of the regular hourly rate (paid in addition to the wage for the rest day). | $\approx \mathbf{167\%}$ |
| Hours 9 through 12 | +100% of the regular hourly rate (paid in addition to the wage for the rest day). | $\mathbf{200\%}$ |
C. Public Holiday and Fixed Day Off
| Day/Condition | Compensation Requirement | Total Pay Rate |
| Statutory Public Holiday Work | The employer must pay the regular wage PLUS an additional day’s wage for the hours worked (up to 8 hours). | $\mathbf{200\%}$ (of daily wage) |
| Fixed Day Off Work (Emergency Only) | Employees must be paid double the regular wage for the work performed AND granted a compensatory day off. The employer must report the work to the local authority within 24 hours. | $\mathbf{200\%}$ |
Compensation Method
| Aspect | Statutory Requirement | Notes |
| Primary Method (Pay) | Monetary payment at the applicable premium rate is the default. | |
| Compensatory Leave (TOIL) | Compensatory leave (bu-xiu) may be granted in lieu of the monetary overtime pay, but only if the employee consents. | The leave must be calculated based on the overtime hours performed and must be used within an agreed period (no later than the end of the calendar year when the overtime occurred). |
| Unused Leave | If the compensatory leave expires or the employee’s contract terminates, the employer must immediately pay out the wages for the unused leave at the original applicable overtime premium rate (134%, 167%, etc.). |
Leave
Annual Leave (vacation)
The employment contract determines paid leave in Taiwan as dependent on the completed years of service.
Annual leave is accrued as follows:
- 6 months to less than 1 year of employment: 3 days’ paid leave
- 1 year of employment: 7 days’ paid leave
- 2 years of employment: 10 days’ paid leave
- 3 years of employment: 14 days’ paid leave
- 5 years of employment: 15 days’ paid leave
- One additional day is provided for each year of service following the completion of 10 years (to a maximum of 30 days)
PTO carryover
In Taiwan, statutory annual leave can be carried over, but only up to one year if not taken. If unused leave is not taken by the end of the following year, the employer must pay it out in cash.
Note:
- For EOS, unused annual leave may be carried over in accordance with the agreement between the company and the employee.
- For Go Global, PTO carryover is allowed
Public Holidays
Holidays falling on Sundays are usually moved to another day in lieu.
In May 2025, four additional public holidays have been added under a new law including the day before Lunar New Year’s Eve, Teachers Day (28 September), Taiwan Restoration Day (25 October) and Constitution Day (25 December).
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | Republic Day/New Year’s Day | Standard holiday |
| 16 February 2026 | Monday | Lunar New Year Holiday (Lunar New Year’s Eve) | Standard holiday |
| 17 February 2026 | Tuesday | Chinese New Year Day 1 | Standard holiday |
| 18 February 2026 | Wednesday | Chinese New Year Day 2 | Standard holiday |
| 19 February 2026 | Thursday | Chinese New Year Day 3 | Standard holiday |
| 20 February 2026 | Friday | Chinese New Year Day 4 | Standard holiday |
| 27 February 2026 | Friday | Peace Memorial Day Holiday | Standard holiday |
| 28 February 2026 | Saturday | Peace Memorial Day | Standard holiday |
| 3 April 2026 | Friday | Children’s Day Holiday | Standard holiday |
| 4 April 2026 | Saturday | Children’s Day | Standard holiday |
| 5 April 2026 | Sunday | Tomb Sweeping Day (Qingming Festival) | Standard holiday |
| 6 April 2026 | Monday | Tomb Sweeping Day Holiday | Standard holiday |
| 1 May 2026 | Friday | Labor Day | Standard holiday |
| 19 June 2026 | Friday | Dragon Boat Festival | Standard holiday |
| 25 September 2026 | Friday | Mid-Autumn Festival | Standard holiday |
| 28 September 2026 | Monday | Teachers’ Day (Confucius’ Birthday) | Standard holiday |
| 9 October 2026 | Friday | National Day Holiday | Standard holiday |
| 10 October 2026 | Saturday | National Day (Double Tenth) | Standard holiday |
| 25 October 2026 | Sunday | Retrocession Day | Standard holiday |
| 26 October 2026 | Monday | Retrocession Day Holiday | Standard holiday |
| 25 December 2026 | Friday | Constitution Day | Standard holiday |
Sick Days
There are two types of sick leave in Taiwan. For employees who are sick but do not require hospitalization, sick leave entitlement is 30 days per year paid at 50.00% of the regular salary rate. When an employee’s sickness is covered by labor insurance and there’s a difference in the amount due and the regular salary rate of pay, the employer must pay the difference.
Sick leave entitlement increases to twelve months when the employee is hospitalized.
Taiwan’s government will stop covering the COVID-19-related medical expenses of foreign nationals without National Health Insurance (NHI) cards from 2024.
If an employee takes ordinary sick leave for no more than 10 days within one year, the employer shall not impose any adverse action due to the employee taking such leave (T term “adverse action” refers to measures identified in judicial decisions, rulings, or labor regulations, such as dismissal, demotion, salary reduction, deprivation of rights under law, contract, or customary practice (e.g., discounted airfare, shift scheduling rights), performance evaluations, etc)
Maternity Leave
Employees are entitled to eight weeks of paid maternity leave at 100.00% of the regular salary rate of pay for employees with a minimum of six months of employment. If the employee has not been employed for the minimum period, maternity pay reduces to 50.00%. Employee who has miscarriage with less than 3 months pregnancy may apply sick leave.
In addition, pregnant employees are entitled to five days’ leave prior to birth for medical check-ups.
Paternity Leave
Employees are entitled to seven days of paid paternity leave at the rate of 100% of the regular pay.
Parental Leave
Employees may apply for parental leave without pay on a daily basis, with flexible options for up to 30 days. Both parents combined can take up to 60 days (may be taken in single-day units), and during the leave period, they are still eligible to receive an 80% salary subsidy. Employees with at least six months’ service may apply until their child turns three; applies also to adopted children. Small enterprises (<30 employees) may receive a NT$1,000 subsidy when employees apply for single-day parental leave.
Family Care Leave
Family care leave and personal leave for caring for family members can now be applied for in hourly units, and employers are prohibited from withholding full-attendance bonuses. In accordance to Paragraph 1 of Article 20 of “Gender Equality in Employment Act, “for the purpose of taking personal care for family members who need inoculation, who suffer serious illness or who must handle other major events, employees may request family care leaves.
The number of this leave shall be incorporated into leave with personal cause and not exceed seven days in one year.” If the aforementioned leave is calculated in hours, the calculation of “seven days” is calculated by multiplying 8 hours per day by 7, totaling 56 hours; once an employee chooses “hours” as the leave unit, it cannot be changed. (Lao Tung Tiao 4 Tzu No.1140149019 promulgated on 21 Nov 2025). If the 56-hour limit is exhausted within the same year and an urgent need to personally care for a family member arises, employees may use any remaining personal leave on an hourly basis. Employers shall not refuse such requests or deduct full-attendance bonuses.
Marriage Leave
Employees should take Marriage Leave within 3 months from 10 days before the date of marriage. Nevertheless, employees could take marriage leave within one year with the employers’ consent.
Other Leave
Bereavement Leave – In the event of the death of an immediate family member (parent, foster-parent, step-parent, spouse) a worker shall be entitled to 8 days of funeral leave with pay. On the death of grand-parent, son or daughter, parent of spouse, foster-parent or step-parent of spouse, a worker shall be entitled to 6 days of funeral leave with pay. On the death of great-grandparent, brother or sister, grand-parent of spouse, a worker shall be entitled to 3 days of funeral leave with pay.
National Service – is official leave with pay granted to an employee who is required for education or duty of national service.
Leave for Personal Matters – Workers may take up to 14 days of unpaid leave annually to deal with personal matters.
PAID MATERNITY LEAVE (DAYS)
Termination
Termination Process
It is common to use a mutual term agreement to end the employment relationship. The terms of this agreement vary case by case.
An employer can terminate an employment contract with notice (or with pay in lieu of notice) and with severance pay only in one of the following circumstances:
- Stoppage of business or a transfer of ownership.
- Business losses or curtailment of business operations.
- Suspension of operations for more than one month due to a force majeure event.
- Alteration of the business nature, forcing a reduction in the number of employees where those employees cannot be reassigned to other suitable positions.
- The employee is incapable of performing the tasks assigned.The employer must give the former employee proof of termination of the employment contract and documentation regarding the last day of work. The employee and employer should both sign these documents.
An employer can terminate an employment contract without advance notice or severance pay only in one of the following circumstances:
- Misrepresentation of the facts by the employee at the time the labour contract was signed which leads, or may lead, to the employer suffering damage.
- Acts of violence by the employee against the employer, the employer’s family or representative, or other employees.
- Serious breaches by the employee of the employment contract or work rules.
- The employee has been sentenced to temporary imprisonment in a final judgment, which cannot be suspended or commuted to a fine.
- Purposeful damage or abuse to the employer’s property by the employee.
- Intentional disclosure by the employee of the employer’s technological or business secrets.
- The employee’s absence from work for three consecutive days, or for six days in a month, without justifiable reason.
| Salary payment interval / date | Final payment on termination | Bank account/payment-method requirement |
|---|---|---|
| Wages must be paid at least once a month (and normally twice a month if no special arrangement) under the “Guiding Principles for Agreements between Worker and Employer on Wage Payment Dates and Wage Payment”. The wage period agreed by worker and employer shall not exceed one month. | Upon termination of employment, the employer must pay all wages and other monetary claims (including severance where applicable) when the employment relationship ends. For severance pay—the employer must pay within 30 days after termination in many cases. | Wages must be paid in money/legal tender in Taiwan. Payment by bank deposit is permitted if agreed. |
Notice Period
The minimum period of notice required for an employer to terminate an employee:
- Employed for more than 3 months, but less than 1 year: 10 days’ notice.
- Employed for more than 1 year, but less than 3 years: 20 days’ notice.
- Employed for more than 3 years: 30 days’ notice.
Once an employee has received notice, the worker may ask for leave during work hours (not more than 2 days a week), for the purpose of finding a new job. During this time the employee must still receive their wages.
If an employer dismisses an employee without providing the requisite notice period, the employer must pay wages for the whole notice period.
Severance Pay
Generally, severance is 50% of the average monthly pay per year of service, up to a maximum of six months’ pay. For foreigners and local employees that are still under the LSA pension system, severance is one month’s average pay for each year of service.
Probation Period
In Taiwan, there isn’t a predetermined probation period. The Act gives the flexibility to employers and employees to decide the length of the probation period. There isn’t a maximum limit for this duration. However, typically, the probation period is set for 3 months.
Setting Up a Business
Setting up a legal entity
The competent authority for applying company registration depends on the location and paid-in capital of the company. Foreign companies, companies from Mainland China, and domestic companies wherein the paid- in capital is more than NT$ 500 million are required to register in the Department of Commerce, Ministry of Economic Affairs, the registration can be done on line on One-stopService Request, this process includes:
Creating a MyEGov Account and Login. After login you can complete the following required formalities:
- Company and Business Name Pre-inspection (English and Chinese)
- Company Setup Registration
- Taxation Registration
- Setup labor Health Insurance Coverage
- Company’s internal Work Regulations approval
- Register as Exporter/ Importer
- The required documents are available here
Registration as an employer
There are two types of employment contract recognised by the LSA: fixed-term and non-fixed-term employment. Fixed-term employment can be, Temporary or short-term work (of up to six months), Seasonal work, (of no more than nine months) or Special work, (the duration of which is specified; approval is needed if such employment will last longer than a year).
Any employer who has more than 30 employees is required to have written work rules registered with the local labour authority. The following points must be addressed and act as an employment contract for employees who do not have an individual contract:
Standard days of work and working hours, Rest times, Holidays, Salary, Benefits, Overtime pay, Health and safety regulations, Termination of employment, severance and retirement, Compensation for occupational hazards and accidents. Individual employment contracts should include all of the above information as well as points on:
The place of work, the calculation of pay, the day and method of payment, Information on pension, education and training, and on awards and discipline procedures.
Individual contracts have not been the norm in Taiwan, but are becoming more common. All foreign workers in Taiwan should sign a fixed-term employment contract with their employer. The contract should be written in Chinese, with a copy in the foreigner’s mother tongue.
New Employee Registration
Employers are required to register new starters with the Social Security authorities.
The registration should be completed by the employees start date. Information required for registration includes
Employers Name, Insurance number, Tax ID, Employee name, Date of Birth, Insured Cap, Effective date,
Dependents name, ID number and date of birth
Common Benefits
- Leaving service benefits (LSB)
- Life, accident, and business travel insurance
- Housing allowances – Mainly provided to expatriates and some senior-level executives and are included in taxation. Most multinational companies provide these enhanced benefits to attract and retain local talent.
- Meal Allowance – No legally mandated amount of meal allowance, employers can decide on their own policy. Non-taxable within TWD 3,000 per month.
- Medical benefits – Optional, supplemental medical plans extended to employees’ spouses and dependent children.
Immigration
Work permits are issued by the Council of Labor Affairs (CLA) upon request from a Taiwanese employer.
Work permits are valid for up to three years, although an employer can apply for an extension on behalf of an employee, which the employer should submit within four months of the expiration date. When an employee changes employers after arriving in Taiwan, the new employer must apply for a new work permit. In addition, the previous employer must apply to have the original work permit canceled with the Council of Labor Affairs.
When the permit is issued in a foreign country, it must be verified by a representative from a local Taipei Economic and Cultural Office or Taiwan representative office in the country which issued it.
There is an approved list of employment for foreign nationals in Taiwan, including school or foreign-language teachers, specialized or technical experts, a director, executive, or manager of a business set up by or invested in by a foreigner.
Remote Work
The Government of Taiwan passed a work from home regulation requiring employers to provide remote employees with the necessary tools and equipment to perform the job which should include the use of ergonomically sound work equipment and up to date software on electronic devices.
Employers are required to pay for any maintenance of such tools and equipment as needed and provide education and training on mental and physical health to ensure the wellbeing of their remote employees.
VAT
General
5% standard rate.
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Payroll and Benefits Guide
in Taiwan
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
And more...
Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | Republic Day/New Year’s Day | Standard holiday |
| 16 February 2026 | Monday | Lunar New Year Holiday (Lunar New Year’s Eve) | Standard holiday |
| 17 February 2026 | Tuesday | Chinese New Year Day 1 | Standard holiday |
| 18 February 2026 | Wednesday | Chinese New Year Day 2 | Standard holiday |
| 19 February 2026 | Thursday | Chinese New Year Day 3 | Standard holiday |
| 20 February 2026 | Friday | Chinese New Year Day 4 | Standard holiday |
| 27 February 2026 | Friday | Peace Memorial Day Holiday | Standard holiday |
| 28 February 2026 | Saturday | Peace Memorial Day | Standard holiday |
| 3 April 2026 | Friday | Children’s Day Holiday | Standard holiday |
| 4 April 2026 | Saturday | Children’s Day | Standard holiday |
| 5 April 2026 | Sunday | Tomb Sweeping Day (Qingming Festival) | Standard holiday |
| 6 April 2026 | Monday | Tomb Sweeping Day Holiday | Standard holiday |
| 1 May 2026 | Friday | Labor Day | Standard holiday |
| 19 June 2026 | Friday | Dragon Boat Festival | Standard holiday |
| 25 September 2026 | Friday | Mid-Autumn Festival | Standard holiday |
| 28 September 2026 | Monday | Teachers’ Day (Confucius’ Birthday) | Standard holiday |
| 9 October 2026 | Friday | National Day Holiday | Standard holiday |
| 10 October 2026 | Saturday | National Day (Double Tenth) | Standard holiday |
| 25 October 2026 | Sunday | Retrocession Day | Standard holiday |
| 26 October 2026 | Monday | Retrocession Day Holiday | Standard holiday |
| 25 December 2026 | Friday | Constitution Day | Standard holiday |
Is it legal to hire “temporary workers” for short term jobs or do contracts have to be open-ended?
Yes, it is legal to hire people for fixed-term contracts for short term employment, seasonal work, or any type of short terms tasks. However, it is always a good idea to consult with an expert about local laws on employee classification to avoid misclassification error.
Hey, is it Mandatory to pay first salary to the new hire employee in same month or can we pay in following month.
Hi, it depends on what has been agreed upon by both parties and what is in the labor contract but generally, salaries are paid the same month an employee starts. For example, the contract would state the day of the month salaries are paid, then as an employer, you would need to meet that obligation.
Bonus payment to TW employees, can we pay amount with decimals? or need to round up to nearest dollar?
Hi Lia, it is a common practice to give employees in Taiwan a bonus as a “13th salary” before the Lunar New Year. But it is not mandated by law unless it is part of the employee’s contract. Therefore, how you choose to award the bonus is up to you, unless specified within the contract.
As per my employment contract, I am eligible for 5 days leave after completion of 6 months. I have completed 6 months but my employment contract is ended and not renewed. Am I eligible for the payment for 5 days of annual leaves?
In general, when an employee has unused leave at the time of termination, it is paid to the employee. In specific cases, the contract might stipulate the obligations of the employer.
Hello I would like to know if I worked at a company with a contract that says I work on an average of 9/9.5 hours and after 4 months and 7 days, they terminated my contract. They are only paying me 4 extra days but in accordance to the labor standards, isnt it 10 working days? They are also paying it by hours so if you don’t work, you don’t get paid. I would like to know as from the time I worked here, they have NEVER calculated the salary correctly as they first used a outsourcer from Ukraine and then used a PHP office for the payroll.
Hi Wesley, thank you for your question. Can you please provide more information? How many days a week do you work? The 4 extra days- can you please clarify? Is this meant to be severance or payout for notice?
Which holidays in Taiwan should be paid double?
According to the Ministry of Labor “Article 37 of the Labor Standards Act and Article 23 of the Enforcement Rules of the Labor Standards Act, employers are required to allow their employees to take paid time off on annual commemorative holidays, the Labor Day, and other holidays prescribed by the central competent authority (national holidays, such as the Chinese New Year (the 1st, 2nd and 3rd of the first month of the lunar calendar), the Peace Memorial Day, the Tomb Sweeping Day, and so forth). Employers who acquire the consent of workers to work on any of such holidays are required to pay double wages.”
for the severance pay is it on the law of taiwan that employer must pay his or her employee once finished contract?
Are you referring to the ending of a fixed-term contract? If yes, then typically an employer does not need to pay severance if it ends at its agreed time. If it ends at an earlier date than agreed, a severance payment might be required.
Just want to ask,do i receive benefits from labor insurance?because i had accident during work.it happens on march 1 and im hospitalized for 1 week because they need operation on my wrist and elbow.now im undergoing for my scheduled checkup.
It depends on if you are covered. You can check here to see https://www.bli.gov.tw/en/0011965.html. If you are covered, you can check the following link to see what type of benefits you are entitled to. https://www.bli.gov.tw/en/0007459.html
Sir,yes im covered because i am factory worker in company. Do you have idea if how much will i receive?Because now i was not able to go work for three months.as per doctor advice for my healing process.(they installed three iron plates to my broken bones)
The minimum wage that is 25,250 every month with 30 days and what about the month has a 31 days?
The minimum wage is the same for months with 30 or 31 days.
The minimum wage 25,250NT is base in Gross monthly income or Net monthly income? What if an employee is receiving lower than minimum wage based on her Net monthly income, is this acceptable or considered illegal?
Hi John, thank you for your question. The monthly minimum wage is the gross amount, so as long as what the employee is receiving is equal to or more than this amount before taxes are deducted, this is perfectly legal.
is it ok to change Saturday overtime to fixed holiday and Sunday overtime change to rest day overtime?
Depending on the job of the worker, for example, whether they are a manager, supervisor, etc., they may have more flexibility in setting their working hours. Employees in other job types cannot work more than eight hours a day (not including overtime) and no more than 40 hours a week. They must have at least two rest days every seven days, with one mandatory day off and one flexible rest day. A mandatory rest day cannot be worked by an employee. It is possible for the employee to work on the flexible rest day, but overtime rates will be higher. In the employment contract, shifts/days and weekends should be agreed upon.
Is income tax deducted monthly from your salary ? Even when you stay more than the 183 days ?
Yes, in Taiwan, if you stay in the country for more than 183 days in a tax year, you are considered a resident for tax purposes and are subject to Taiwan’s income tax laws. This means that your employer is required to deduct income tax from your salary on a monthly basis, regardless of how long you stay in the country.
The amount of tax you owe will depend on several factors, including your salary, deductions, and exemptions, as well as any applicable tax treaty provisions between Taiwan and your home country. It’s recommended to consult with a tax professional or the Taiwan National Tax Administration for more information on the specifics of your tax situation.
Payment on the 15th of each month. Is this payment for the month prior or for the current month?
It is likely for the prior month. Common to pay between the 25th – 31st of the month or by the 5th of the following month.
Is it legal for an employer to conduct or schedule trainings outside of working hours and not let the employees file it as Overtime?
What section/article of the Taiwan’s Labour Standard is this under?
Generally, if the training is related to the position of the worker and it is mandatory, it likely that the worker would be compensated for such training. However if this an optional or not related training then it may not be considered as part of their work.