The rules in each territory differ regarding the leave entitlement employees have. In Taiwan, the Labor Standards Act (LSA) outlines the minimum standards an employee is entitled to regarding vacation days, sick days and maternity leave.
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Annual leave, sick days and maternity leave in Taiwan
Leave is to be granted to all employees in Taiwan for holidays, national holidays and labor day which have been designated as holidays by the Ministry of Interior and which can be designated by any other competent authority.
Taiwan Public holidays
Employees are normally given time off for the following days:
- New Year’s Day;
- Chinese New Year (Lunar New Year);
- 228 Peace Memorial Day;
- Children’s Day;
- Tomb-Sweeping Day (Qing Ming Festival) ;
- Labor Day;
- Dragon Boat Festival;
- Mid-autumn Festival;
- National Day.
Taiwan Annual leave
Employees who have continually worked for the same employer or enterprise for a certain amount of time are to be granted a minimum of annual paid leave based on the following conditions:
- At least 3 days for service that exceeds 6 months but is less than 1 year;
- At least 7 days for service that exceeds 1 year but is less than 2 years;
- At least 10 days for service that exceeds 2 years but is less than 3 years;
- At least 14 days for service that exceeds 3 years but is less than 5 years;
- At least 15 days for service that exceeds 5 years but is less than 10 years; and
- An additional day for each year of service that exceeds 10 years, with a maximum of 30 days.
Such annual leave is to be planned and applied for by the employees. An employer may consult and make adjustments with the employees according to the urgent needs of the business.
An employer is required to pay wages for taking regular leave days, for national holidays and annual leave days. If an employee consents to working on a holiday, the employer is required to pay the worker double the normal rate.
An employer is required to keep record of all the dates of an employee’s annual leave days and inform the employee of it on an annual basis.
An employer may suspend all leaves of absence if an act of God, an unanticipated event or an accident occurs which requires work to continue. However, if such a situation arises an employer is required to pay an employee double wages for the time of the suspended leave.
Sick leave in Taiwan
An employee is permitted to take sick leave, the duration and wage standards of such leave are determined by the Central Competent Authority. Currently employees are entitled to the following:
- Up to 30 days of sick leave per year, of which they are entitled to receive at least 50% pay.
- If an employee has been hospitalized, they are entitled to take unpaid sick leave for up to 1 year.
If an employee has been hospitalized the period of hospitalization cannot exceed 1 year in 2 consecutive years.
Taiwan Maternity leave
A female employee is entitled to maternity leave before and after childbirth for a combined period of 8 weeks. If an employee has a miscarriage in the first three months of pregnancy, the employee will be entitled to 4 weeks of maternity leave. If an employee has been employed by an enterprise for more than 6 months she is to be paid her regular wages, if she has been employed for less than 6 months, she will be entitled to 50% of wages.
Click here for more detailed information about Taiwan maternity leave.
Additional leave
In terms of the LSA an employee is able to time off work for a wedding, funeral or other proper causes. The duration of the leave and the wages to be paid are prescribed by the Central Competent Authority. Currently, an employee is entitled to 8 days of paid leave for their own wedding.
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