Taiwan has comprehensive labor laws that mandate various types of leave for employees, ensuring a balance between work and personal life. These regulations cover annual leave, public holidays, sick leave, and parental leave, among others. Understanding these policies is crucial for employers to ensure compliance and maintain positive employee relations. The following information outlines the key aspects of vacation and leave policies in Taiwan for 2025.
Annual Vacation Leave
Taiwan's Labor Standards Act guarantees employees annual paid leave, with the amount of leave increasing with years of service. The minimum annual leave entitlements are as follows:
| Years of Service | Minimum Annual Leave |
|---|---|
| 6 months to 1 year | 3 days |
| 1 year to less than 2 years | 7 days |
| 2 years to less than 3 years | 10 days |
| 3 years to less than 5 years | 14 days |
| 5 years to less than 10 years | 15 days |
| 10 years or more | 15 days + 1 day per year of service over 10 years, up to a maximum of 30 days |
Unused annual leave can be carried over to the following year by agreement between the employer and employee. If the leave is not taken or carried over, the employer must pay the employee for the unused days.
Public Holidays
Taiwan observes several national holidays throughout the year. The exact dates may vary, as some holidays are based on the lunar calendar. Here is a list of public holidays typically observed in Taiwan:
- New Year's Day (January 1)
- Lunar New Year (usually in late January or February)
- Peace Memorial Day (February 28)
- Children's Day (April 4)
- Tomb Sweeping Day (usually April 4 or 5)
- Labor Day (May 1)
- Dragon Boat Festival (usually in June)
- Mid-Autumn Festival (usually in September)
- National Day (October 10)
When a public holiday falls on a weekend, it is typically compensated with a day off on the following workday. Employees are entitled to their regular pay during public holidays. If an employee is required to work on a public holiday, they are entitled to overtime pay or a compensatory day off.
Sick Leave
Taiwanese labor law provides employees with sick leave, which can be taken for illness or injury. Sick leave is divided into two categories: paid and unpaid.
- Paid Sick Leave: Employees are entitled to 30 days of half-pay sick leave per year.
- Unpaid Sick Leave: If an employee needs more than 30 days of sick leave, they can take unpaid sick leave, which is capped at one year within a two-year period.
To take sick leave, employees typically need to provide a medical certificate from a registered doctor. Employers cannot penalize employees for taking legitimate sick leave.
Parental Leave
Taiwan offers comprehensive parental leave benefits to support new parents, including maternity leave, paternity leave, and adoption leave.
- Maternity Leave: Female employees are entitled to 8 weeks (56 days) of maternity leave for childbirth. If the employee has worked for more than six months, they are entitled to full pay during maternity leave. If they have worked for less than six months, they are entitled to half pay.
- Paternity Leave: Male employees are entitled to 7 days of paternity leave. They are entitled to full pay during paternity leave.
- Adoption Leave: Adoptive parents are entitled to the same leave benefits as biological parents.
In addition to maternity and paternity leave, employees are also entitled to apply for unpaid parental leave to care for children under the age of three. Either parent can apply for this leave, but they cannot take it simultaneously. The maximum duration of unpaid parental leave is two years per child. During unpaid parental leave, employees are eligible to continue participating in social insurance programs.
Other Types of Leave
Besides the standard leave types, Taiwan also recognizes other forms of leave to accommodate various personal circumstances:
- Bereavement Leave: Employees are entitled to bereavement leave upon the death of a family member. The length of leave varies depending on the relationship to the deceased:
- Parents, spouse: 8 days
- Grandparents, children: 6 days
- Great-grandparents, siblings: 3 days
- Marriage Leave: Employees are entitled to 8 days of marriage leave with full pay.
- Study Leave: While not mandated by law, some employers may offer study leave for employees to pursue further education or training. The terms of study leave, including whether it is paid or unpaid, are typically determined by the employer's policies.
- Sabbatical Leave: Similar to study leave, sabbatical leave is not legally required but may be offered by some employers. Sabbaticals are typically longer periods of leave granted for professional development or personal pursuits. The conditions of sabbatical leave are subject to the employer's discretion.
