Taiwan

Last updated on April 11th, 2022

Country Highlights

Currency  

TWD 

Payroll cycle 

Monthly, 13th salary paid on Lunar New Year 

Employer taxes  

16.57% - 19.48% 

Minimum wage  

168 TWD an hour 

Latest HR Statutory Updates

AUGUST 2022

  • Changes of Average Number of Dependents Under Article 29 of the National Health Insurance Act

JULY 2022

  • No Statutory Updates

JUNE 2022

  • Extension of Disease Prevention Leave (防疫隔離假) to 30th June 2023

MAY 2022

  • Change of NHI Insurable Income Grading Table Effective July 2022

APRIL 2022

  • No Statutory Updates

MARCH 2022

  • Draft amendment of "NHI Insurable Income Grading Table"

  • Table of Grades of Labor Occupational Accident Insurance Salary (Additional Announcement)

  • Table of Grades of Labor Occupational Accident Insurance Salary Effective from 1st May 2022

FEBRUARY 2022

  • No Statutory Updates.

JANUARY 2022

  • The Legislative Yuan Passed Amendments to Act of Gender Equality in Employment to create a friendlier environment for childrearing.

DECEMBER 2021

  • Exemption, Deduction and Tax Brackets for 2022 Individual Income Tax.

  • Table of Grades of Insured Salary” on 25 November 2021 and the amended table will be effective from 1 January 2022.

  • LPA Insured Salary Table Updated effective from 01 January 2022

  • Change of NHI Premium Table for 2022

NOVEMBER 2021

  • Basic hourly wage increases to NTD 168, and the basic monthly wage increases to NTD 25,250 effective from 1st, January 2022

  • New occupational accident premium rate to be implemented effective from 1 January 2022

OCTOBER 2021

  • No Statutory Updates

SEPTEMBER 2021

  • No Statutory Updates

AUGUST 2021

  • Labor Occupational Accident Insurance and Protection Act

JULY 2021

  • Prenatal Check-up leave

  • Disease Prevention Leave

  • Wages and work days during taking Vaccination Leave are not calculated in the average wage regulated by Subparagraph 4 of Article 2 of Labor Standards Act

JUNE 2021

  • Disease Prevention Childcare Leave

MAY 2021

  • COVID-19 Vaccination Leave Policy

APRIL 2021

  • No Statutory Updates

MARCH 2021

  • Regarding the regulation of Marriage Leave in response to COVID-19

FEBRUARY 2021

  • Changes in the Upper Limit of National Health Insurance Premium of Non-Income Earning individuals 2021

JANUARY 2021

  • Updated Withholding Tax and Insurance Table

  • 2020 Year-end filing required information update

  • Changing for National health insurance rate effective from 2021

DECEMBER 2020

  • Exemption, Deduction and Tax Brackets for 2021 Individual Income Tax

  • Year 2021 Salaries Withholding Tax Formula

  • Tax E-Filing Software for 2020 Year-End Reporting

  • Change of NHI Premium Table for 2021

  • The calculation of wages for unused annual leave during a “Working Hour Reduction” period

NOVEMBER 2020

  • Labor Insurance Coverage Scale Amendments effective 01 January 2021

  • LPA Insured Salary Table Updated effective from 01 January 2021

  • Regarding the calculation for the period of advance notice and standards for workers’ wages during advance notice period

  • Starting January 1st 2021, the premium rate for labor insurance will increase to 11.5% (including the premium rate of employment insurance 1%)

OCTOBER 2020

  • Statutory Public Holiday for the Year 2021

SEPTEMBER 2020

  • Change in the Monthly Minimum Wages and Non-resident’s Monthly Income Grade effective from 1st January 2021

AUGUST 2020

  • No Statutory Updates

JULY 2020

  • No Statutory Updates

JUNE 2020

  • 2021 Work Calendar for Government Agencies

MAY 2020

  • Regarding the calculation of the average wage during the Epidemic Prevention Childcare Leave and Disease Prevention Isolation Leaves due to COVID-19

APRIL 2020

  • Amendment on Calculation for Annual Leave Encashment and Annual Leave Deduction

MARCH 2020

  • New act has been enacted by the Government of Taiwan for the recent outbreak of Corona Virus and introduced a new leave type ‘ disease prevention leave’

FEBRUARY 2020

  • Either parent may request for vaccination care leave

JANUARY 2020

  • Tax E-Filing Software for 2019 Year-End Reporting

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