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2025/11/03
Complete Guide to Employee Leave Rules in Taiwan|Sick Leave, Annual Leave, and Labor Law Explained

Employee Leave Regulations (Effective January 1, 2026)

(Note: The standards listed in this table are the minimum labor conditions prescribed by the Labor Standards Act and relevant regulations. If the company provides more favorable conditions, such provisions shall prevail.))

 

Type of Leave

 

Eligibility

 

 

Number of Days

Wage Calculation

 

 

Remarks

Marriage Leave

Employee getting married

8 days of marriage leave

Regular pay granted

1.Public holidays are excluded. The leave may be taken in installments, with the minimum leave unit being half (0.5)  hour.

2.The leave must be taken within three months starting from ten days before the wedding date. With the employer’s consent, the leave period may be extended to within one year.

Bereavement Leave

Death of parents, adoptive parents, step-parents, or spouse

8 days of bereavement leave

Regular pay granted

1.The term “grandparents” as referred to herein, including the grandparents of the spouse, shall also include the maternal grandparents.

2.Bereavement leave may exclude regular rest days, must be taken within one hundred (100) days, and may be taken in multiple periods.

The minimum unit for taking leave shall be half (0.5) hour.

Death of grandparents, children, parents-in-law, adoptive parents-in-law, or step-parents-in-law

6 days of bereavement leave

Death of great-grandparents, siblings, or grandparents-in-law

3 days of bereavement leave

 

 

 

Sick Leave

Non-hospitalized Sick Leave

Non-hospitalized Sick Leave: Maximum 30 days within 1 year

For sick leave within 30 days in 1 year, pay is 50% of regular wage.

1.If ordinary sick leave exceeds the prescribed period and the employee has not yet recovered after applying personal leave or special leave to cover the excess, the employee may apply for a leave of absence without pay. The duration of such leave shall be limited to one (1) year.

2.If the employee still has not recovered after the expiration of the leave without pay, termination may be effected. If the employee meets the requirements for retirement, retirement benefits shall be granted.

3.Ordinary and extended sick leave shall exclude regular rest days. If leave is taken continuously for more than thirty (30) days, the first thirty (30) working days shall be counted as usual; from the thirty-first (31st) day onward, the sick leave period shall be calculated according to the calendar days.

4. The minimum unit for taking leave shall be half (0.5) hour.

Hospitalized Sick Leave

Hospitalized Sick Leave: Maximum 1 year within 2 years

Combined Non-hospitalized and Hospitalized Sick Leave


Employees diagnosed by a physician with cancer (including carcinoma in situ) receiving outpatient treatment, or pregnant employees requiring rest for pregnancy, the period of treatment or rest shall be counted together with hospitalized sick leave.)

Combined Sick Leave: Maximum 1 year within 2 years

Personal Leave

Employees who need to handle personal matters or emergencies in person

Maximum 14 days within 1 year

No pay is granted during personal leave

Leave must be applied for in advance and approved by the supervisor; it may be taken in separate periods.

 

The minimum unit for taking leave shall be half (0.5) hour.

Public Leave

Employees entitled to public leave according to applicable laws and regulations

Leave granted as needed based on actual requirements

Regular pay granted

Notification or supporting documents must be provided

 

The minimum unit for taking leave shall be half (0.5) hour.

Work-related Injury

Employees receiving treatment or rest due to disability, injury, or illness caused by a work-related accident

Leave granted as needed during the period of treatment or rest

Compensation is provided at the employee’s regular wage

Leave must be processed according to labor insurance or relevant regulations, and medical certification must be provided.

 

The minimum unit for taking leave shall be half (0.5) hour.

Special Leave

Employees who have continuously worked for the company for a certain period

Leave granted according to the company’s special leave policy

Regular pay granted

Leave may be taken in separate periods according to company policy and must be applied for in advance and approved by the supervisor.

 

The minimum unit for taking leave shall be half (0.5) hour.

Menstrual Leave

Female employees experiencing difficulty working due to menstrual days

1 day per month may be taken. Days taken within the year are counted toward sick leave, except for the first 3 days in a year.

Paid at 50% of regular wage according to sick leave policy

From the 4th day onward in a year, menstrual leave is considered as regular sick leave

The minimum unit for taking leave shall be half (0.5) hour.

Maternity Leave

Female employees giving birth

8 weeks

Employees with more than 6 months of service receive full pay during maternity leave; employees with less than 6 months receive half pay.

Childbirth and miscarriage are medically defined as follows: childbirth is delivery of a fetus after 20 weeks of pregnancy, and miscarriage is delivery before 20 weeks of pregnancy.

 

Maternity leave is calculated consecutively according to the calendar, including rest days, weekly holidays, and public holidays.

 

The leave is taken in units of days.

Miscarriage after 3 months of pregnancy

4 week

Miscarriage between 2–3 months of pregnancy

1 week

If the employee chooses unpaid maternity leave, no salary is granted. Leave taken as regular sick leave, personal leave, or annual/special leave is processed according to relevant regulations.

Miscarriage before 2 months of pregnancy

5 days

Prenatal Checkup Leave

Female employees during pregnancy

7 days

Regular pay granted

Medical certification must be provided for leave application

The minimum unit for taking leave shall be half (0.5) hour.

Paternity & Prenatal Leave for Fathers

Male employees whose spouse gives birth

7 days

Regular pay granted

1.Paternity leave shall be applied for within a period of fifteen (15) days, including the day of the spouse’s childbirth and the days immediately before and after. Regular rest days shall not be deducted.

2.Leave may be taken in units of either a half-day or half (0.5) hour. Once the employee has chosen the unit of leave, it may not be changed.

Male employees whose spouse requires prenatal checkups

Regular pay granted

1.Leave may be applied for when the employee’s spouse requires prenatal checkups during pregnancy.

2.Leave may be taken in units of either a half-day or half (0.5) hour. Once the employee has chosen the unit of leave, it may not be changed.

3.For the 6th and 7th days of such leave, the employer may apply for government subsidies.

 

Rest for Pregnancy Leave

Employees diagnosed by a physician as needing rest during pregnancy

Same as regular sick leave

Same as regular sick leave

The leave days are counted toward regular sick leave

The minimum unit for taking leave shall be half (0.5) hour.

Breastfeeding Leave

Employees whose children are under 1 year old and who need to breastfeed personally

1.Employees whose daily working hours do not exceed eight (8) hours shall be entitled to sixty (60) minutes for breastfeeding or milk expression.

2.Employees whose daily working hours exceed eight (8) hours and whose overtime reaches more than one (1) hour shall be entitled to thirty (30) minutes for breastfeeding or milk expression.

Breastfeeding time is considered as working hours

1.The right to take breastfeeding breaks is not limited to female employees; male employees are also entitled to apply for such breaks if they personally feed the child.

2.“Breastfeeding” is not limited to feeding breast milk — feeding cow’s milk, goat’s milk, or other types of milk is also included.

Childcare Leave Without Pay

1. Employees who have worked for at least 6 months

2. Employees caring for children under 3 years old

1.The maximum duration of parental leave shall be two (2) years.

2.For employees raising two (2) or more children simultaneously, the period of parental leave without pay shall be calculated cumulatively, and the maximum duration shall be limited to two (2) years from the date the youngest child begins to be cared for.

Unpaid; childcare allowance may be applied for

*New Regulations Effective in 2026*

1.Employees may continue to be covered by labor and health insurance, with premium payments deferred for up to three years. During this period, the employer is not required to bear the insurance premiums.

2.When an employee applies for parental leave without pay:
(1) For a leave period of 30 days or more, the application shall be submitted at least 10 days in advance;
(2) For a leave period of less than 30 days, the application shall be submitted at least 5 days in advance.
However, if the employee is required to personally care for their child due to illness, suspension of childcare services, or school closure, the application may be submitted one day in advance.

3.The parental leave without pay mentioned above shall, in principle, be taken in periods of no less than six months each time. If an employee requires a leave period of less than six months:
(1) For a period of 30 days or more but less than six months, the application is limited to two times;
(2) For a period of less than 30 days, each application may be made on a daily basis, provided that the total combined duration does not exceed 30 days.

4.If an employee requires a leave period of less than six months, within the two-year entitlement period, each parent is entitled to apply for up to 30 days on a daily basis, for a combined total of 60 days.

Family Care Leave

Employees who need to personally care for a family member during vaccination, serious illness, or other major incidents

The maximum number of days for this leave shall be seven (7) days per year. The days taken shall be counted together with personal leave.

Processed according to personal leave policy

The minimum unit for taking leave shall be half (0.5) hour.

Notes:

1Employers shall not withhold perfect attendance bonuses when employees take annual/special leave, marriage leave, bereavement leave, work-related injury/sick leave, public leave, or maternity leave. Employers shall also not refuse requests for menstrual leave, paternity leave, or family care leave, and these leaves shall not affect attendance bonuses, performance evaluations, or result in other adverse actions.

2When applying for leave, employees should personally provide the reason and number of leave days in advance, either verbally or in writing. In case of sudden illness or emergency, leave procedures may be handled by a delegate. Employers may request relevant supporting documents when processing leave.

3For personal leave, regular sick leave, marriage leave, and bereavement leave, unless the extended leave exceeds one month, statutory holidays, commemorative days, Labor Day, and other holidays mandated by the central competent authority shall not be counted as leave days.

4The total number of leave days for the year is calculated from January 1 to December 31 of the same year.