Taiwan Leave Laws

Holidays

There are between 10 and 15 public holidays in Taiwan. Some are observed on fixed dates and some are observed according to the lunar calendar. Public holidays are paid. 

• 1st January – Founding Day of the Republic of China
• 1st May – Labour Day
• 28th May – Peace Memorial Day
• 10th October – National Day
• Lunar New Year – First three days of the lunar calendar 
• Women and Children’s Day – The day before Tomb Sweeping Day
• Tomb Sweeping Day – Based on the lunar calendar
• Dragon Boat Festival – based on the lunar calendar
• Mid – Autumn Festival – based on the lunar calendar
• Lunar New Year’s Eve
• Other public holidays as designated by the central government

Accruals

PTO (Paid Time Off)

• Vacation/Annual Paid Leave

Employees are entitled to paid annual leave according to the years of service spent with the employer.

• 3 days for service of more than six months but less than one year.
• Seven days for service of more than one year but less than two years.
• Ten days for service of more than two years but less than three years.
• 14 days for service of more than three years but less than five years.
• 15 days for service of more than five years but less than ten years.
• One additional day for each year of service over ten years (up to a maximum of 30 days).

The period within which accumulated annual leave must be used can be based on service years, calendar years, school years, fiscal years or any other kind of annual system agreed upon between the employer and employee. Employers must inform employees that they can arrange their annual leave and their annual leave entitlements within 30 days of the employee being eligible for annual leave.

• Rollovers and payout of unused hours

• Use-it-or-lose-it policy

Employees are entitled to carry over the unused vacation in agreement with the employer. Any remaining vacation must be converted into wages and paid to the employee at the end of the second year, or upon completion of the employment contract. 

• PTO payout at the termination

Vacation carried over from the first year must be converted into wages based on the employee’s wage level for the first year.

Where the employer and the employee do not agree to carry over unused vacation to the next year or where their employment contract is terminated, one day’s regular wages must be paid for each day of unused vacation remaining.

Maternity Leave, Child Raising Leave, Parental Leave

Maternity Leave

Employees who have been employed for at least 6 consecutive months are entitled to 8 weeks of paid leave. Employees who have been employed for less than 6 months are entitled to 8 weeks of maternity leave at 50 percent of their normal pay. 

Leave due to a Miscarriage

Employees are entitled to paid leave due to a miscarriage. The length of leave is in accordance with the duration of the pregnancy:

• Employees who were pregnant for less than two months are given five days’ leave.
• Employees who were pregnant for more than two months but less than three months are given one week’s leave.
• Employees who were pregnant for three months or more are given four weeks’ leave.

Pregnant employees must be granted five days of leave for pregnancy examination, during which regular wages must be paid. Where a doctor has determined that the pregnancy is high-risk, the employee is entitled to hospitalized sick leave.

Pregnant or breastfeeding employees must not work between 10pm and 6am. Employers are prohibited from terminating an employment contract during maternity leave.

Paternity Leave

Employees whose spouse is in labour are entitled to 5 days of paid leave.

Adoption Leave

Employees are entitled to unpaid leave during the cohabitation period, until the child reaches the age of three. 

Parental Leave

Employees are entitled to unpaid parental leave if:

• The employee has worked for the employer for at least six months.
• The child has not reached three years of age.
• The employee’s spouse is employed.

Sick Leave

• Employees are entitled to 30 days of paid sick leave per year if the employee is not hospitalized.
• One year of sick leave within a two-year period where the employee is hospitalized.

The maximum number of sick days cannot exceed one year within a period of two years. Employers may allow additional leave beyond the maximum one-year period at their discretion, or they can choose to terminate the employment relationship.

Occupational Sickness Leave

Employees are entitled to leave due to disability, injury or sickness on account of an occupational accident. This period of sickness leave can exceed one year in a two-year period until the employee has recovered.

Family Care Leave

Employees are entitled to up to 7 days of paid leave in order to take care of their family members.

Jury Duty Leave, and Voting Leave

Employers must grant employees leave for public duties pursuant to law and regulations. Employees must be granted leave according to the actual number of days required. Leave is paid.

Bereavement Leave

Employees are entitled to leave to attend a funeral in accordance with the following:

• 8 days of paid leave due to the death of parents, adoptive parents, or spouse 
• 6 days of paid leave due to the death of grandparents, children, parents of the spouse, adoptive, or stepparents of the spouse.
• 3 days of paid leave due to the death of grandparents of a spouse, sibling of a spouse

Military Leave

Not specified by law.