Managing employee leave and vacation entitlements in Taiwan requires a clear understanding of the local Labor Standards Act and related regulations. Employers must ensure their policies meet or exceed the statutory minimums to remain compliant and support their workforce effectively. These entitlements cover various situations, from annual rest and public observances to personal circumstances like illness, family events, and parental responsibilities.
Navigating the specifics of each type of leave, including eligibility criteria, duration, and compensation, is essential for smooth operations and employee satisfaction. The framework provided by Taiwan's labor laws establishes a baseline for these benefits, which employers can enhance through company policy.
Annual Vacation Leave
Employees in Taiwan are entitled to paid annual leave based on their length of service with the same employer. The minimum number of days increases with seniority.
| Length of Service | Minimum Annual Leave Entitlement |
|---|---|
| 6 months to 1 year | 3 days |
| 1 year to 2 years | 7 days |
| 2 years to 3 years | 10 days |
| 3 years to 5 years | 14 days |
| 5 years to 10 years | 15 days |
| 10+ years | 15 days + 1 additional day per year, up to a maximum of 30 days |
Annual leave days must be scheduled by the employee, and the employer cannot unreasonably refuse the request. If annual leave is not taken within the entitlement year due to reasons attributable to the employer, the employer must pay the employee wages for the unused days. If unused due to reasons attributable to the employee, the days can be carried over for one year, or wages must be paid if still unused after the carry-over period.
Public Holidays
Taiwan observes a number of national public holidays each year. Employees are generally entitled to these days off with pay. If an employee is required to work on a public holiday, they must be compensated with double pay for the hours worked and may also be granted a compensatory day off. The specific dates for some holidays may shift slightly each year based on the lunar calendar.
Here are the anticipated public holidays for 2025:
| Date | Holiday Name |
|---|---|
| January 1 | Founding of the Republic of China (New Year's Day) |
| January 27-29 | Lunar New Year (Chinese New Year) |
| February 28 | Peace Memorial Day |
| April 4 | Children's Day |
| April 5 | Tomb Sweeping Day |
| May 1 | Labor Day |
| May 31 | Dragon Boat Festival |
| October 6 | Mid-Autumn Festival |
| October 10 | National Day (Double Tenth Day) |
Note: Specific dates for Lunar New Year, Dragon Boat Festival, and Mid-Autumn Festival follow the lunar calendar and are subject to confirmation each year. Make-up days or adjustments may apply if holidays fall on weekends.
Sick Leave
Employees in Taiwan are entitled to sick leave. The amount of paid sick leave depends on whether the employee is hospitalized or not.
| Type of Sick Leave | Entitlement | Pay Rate |
|---|---|---|
| Non-hospitalization | Up to 30 days per year | Half pay |
| Hospitalization | Up to one year (including non-hospitalization) | Half pay for the first 30 days (combined), then unpaid for remaining days |
The total sick leave entitlement (hospitalization and non-hospitalization combined) cannot exceed one year within a two-year period. Employers may require a medical certificate for sick leave requests.
Parental Leave
Taiwanese law provides various types of leave related to childbirth and childcare, supporting both mothers and fathers.
Maternity Leave
Female employees are entitled to 8 weeks of maternity leave. If the employee has been employed for six months or more, they are entitled to full pay during maternity leave. If employed for less than six months, they are entitled to half pay.
Paternity Leave
Male employees are entitled to 7 days of paid paternity leave for the birth of their child. This leave can typically be taken within a specific period around the child's birth.
Parental Leave Without Pay
Both parents are entitled to apply for parental leave without pay until their child reaches the age of three. The total period of parental leave for each child cannot exceed two years. During this leave, employees may be eligible for a parental leave allowance from the government, provided they meet certain criteria (e.g., employment insurance participation). Employers are generally prohibited from terminating an employee or unfavorably adjusting their terms of employment due to taking parental leave.
Family Care Leave
Employees can take up to 7 days of family care leave per year to care for family members who need to receive preventive inoculation, suffer serious illness, or face other major events. This leave is counted as part of the employee's personal leave entitlement and is unpaid.
Other Types of Leave
In addition to the primary categories, Taiwan's labor laws also stipulate entitlements for other specific circumstances:
- Bereavement Leave: Entitlement varies based on the relationship to the deceased, typically ranging from 3 to 8 days, with pay. For example, the death of a parent, spouse, or child usually grants 8 days, while the death of a grandparent or sibling may grant fewer days.
- Marriage Leave: Employees are entitled to 8 days of paid marriage leave.
- Personal Leave: Employees are entitled to up to 14 days of unpaid personal leave per year.
- Official Leave: Leave granted for fulfilling civic duties, such as jury duty or attending court, with pay.
- Study Leave / Sabbatical: While not a statutory minimum entitlement under the Labor Standards Act, some companies may offer study leave or sabbatical leave as part of their employee benefits package or collective agreements. These are subject to company policy.
