Taiwan's labor laws establish clear guidelines for working hours, overtime, and rest periods to protect employee well-being and ensure fair compensation. Understanding these regulations is crucial for businesses operating in Taiwan to maintain compliance and foster positive employer-employee relations. The Labor Standards Act (LSA) governs most aspects of employment, including working hours and overtime pay.
This guide provides a comprehensive overview of Taiwan's working time regulations in 2025, covering standard working hours, overtime rules, rest periods, night shift provisions, and employer obligations for record-keeping. Adhering to these standards is essential for legal compliance and promoting a healthy work environment.
Standard Working Hours
The standard workweek in Taiwan is 40 hours per week. This typically translates to eight hours of work per day, five days a week.
- Daily Limit: The standard daily working hour limit is eight hours.
- Weekly Limit: The standard weekly working hour limit is 40 hours.
Overtime Regulations and Compensation
Overtime work is any work performed beyond the standard daily or weekly working hours. The LSA sets strict limits on overtime and mandates premium pay for overtime work.
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Overtime Limit: The maximum overtime work allowed is 46 hours per month. However, with the consent of the labor union or a majority of employees, this can be increased to 54 hours per month, provided that the total overtime work in any three-month period does not exceed 138 hours.
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Overtime Pay: Overtime pay is calculated based on the employee's regular hourly wage. The overtime rates are as follows:
| Overtime Hours | Overtime Rate only First Overtime and the first two hours of overtime are paid at 1.33 times the regular hourly rate | | --- | --- | | 3rd and 4th hour of overtime | Paid at 1.66 times the regular hourly rate | | Overtime on rest days or holidays | Paid at 2.66 times the regular hourly rate |
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Compensatory Time Off: Instead of overtime pay, employees can agree to take compensatory time off. The compensatory time off must be of equal duration to the overtime worked.
Rest Periods and Break Entitlements
Employees are entitled to rest periods to ensure they have adequate time to recover during the workday.
- Mandatory Breaks: Employees are entitled to at least 30 minutes of rest after working four consecutive hours. This break is typically unpaid.
- Daily Rest Period: There should be a reasonable interval between the end of one workday and the start of the next.
- Weekly Rest Days: Employees are entitled to at least one regular day off and one flexible rest day per week. The regular day off cannot be easily moved, while the flexible rest day can be adjusted with proper notice and agreement.
Night Shift and Weekend Work Regulations
Night shift and weekend work have specific regulations to protect employees working during these times.
- Night Shift Premium: Employees working night shifts are entitled to additional compensation. The amount of the premium is usually determined by company policy or collective bargaining agreements.
- Weekend Work: Working on weekends (regular day off or flexible rest day) requires overtime pay, as detailed in the overtime regulations. Employees must consent to work on these days.
Working Time Recording Obligations for Employers
Employers in Taiwan have a legal obligation to accurately record employee working hours.
- Record Keeping: Employers must maintain detailed records of employee attendance, including start and end times of work, overtime hours, and rest periods. These records must be kept for at least five years.
- Documentation: Records can be kept in various formats, including time cards, electronic systems, or other verifiable methods.
- Employee Access: Employees have the right to access their working time records.
- Penalties for Non-Compliance: Failure to accurately record working hours or comply with overtime regulations can result in fines and other penalties for employers.
