Taiwan

DECMBER 2024

• Exemption, Deduction and Tax Brackets for 2025 Individual Income Tax

NOVEMBER 2024

• Adjustment of Labor Ordinary Accident Insurance Contribution Rate

• Amendment of Tables of Labor Insurance Salary Grades and Premiums

• Amendment of Insured Salary Category Chart & Premium Rate of Labor Occupational Accident Insurance

• Amendment of Monthly Contribution Classification of Labor Pension

OCTOBER 2024

• Changes of Minimum Wages and Non-Resident Withholding Tax Threshold Effective from 2025

• Draft Amendment of “NHI Insurable Income Grading Table”

• Adjustment of Labor Occupational Accident Insurance Contribution Rate

• Adjustment of Labor Ordinary Accident Insurance Contribution Rate

SEPTEMBER 2024

• Enforcement Date of the Promulgated Amendment on Partial Articles of "Income Tax Act"

AUGUST 2024

• Partial Amendments to Income Tax Act have passed the third reading by Legislative Yuan

• Promulgation of Amendments to "Income Tax Act"

• Promulgation of Article 54 Amendment to "Labor Standards Act"

JULY 2024

• 2025 Official Work Calendar for Government Agencies

DECEMBER 2023

• Salary Withholding Tax Table 2024

NOVEMBER 2023

• Adjustment of the Tax Exemption Amount for Meal Allowance effective Jan 2023

• Exemption, Deduction and Tax Brackets for 2024 Individual Income Tax

• Amendment of NHI Insurable Salary Grading Table and Premium Tables Effective 2024

• Changes of Average Number of Dependents Under Article 29 of the National Health Insurance Act Effective 2024

• Adjustment of Labor Occupational Accident Insurance Contribution Rate Applicable for Insured Units with over 50 Employees

OCTOBER 2023

• Amendment of Monthly Contribution Classification of Labor Pension

• Amendment of Tables of Labor Insurance Salary Grades and Premiums

• Amendment of Insured Salary Category Chart of Labor Occupational Accident Insurance

SEPTEMBER 2023

• Changes of Minimum Wages and Non-Resident Withholding Tax Threshold Effective from 2024

AUGUST 2023

• Abolition of Epidemic Prevention Care Leave (防疫照顧假)

JULY 2023

• No Statutory Updates

JUNE 2023

• No Statutory Updates

MAY 2023

• Abolition of Disease-Prevention Leave(防疫隔離假) and COVID-19 Vaccination Leave (疫苗接種假)

• Amendment on Article 9 of Regulations of Leave-Taking of Workers

• Abolition of 3 Decrees Relating to COVID-19 Leave Pay Regulations

APRIL 2023

• No Statutory Updates

MARCH 2023

• No Statutory Updates.

FEBRUARY 2023

• No Statutory Updates.

JANUARY 2023

• No Statutory Updates.

DECEMBER 2022

• Amendment of NHI Insurable Salary Grading Table and Premium Tables wef Jan 2023

• Adjustment of Contribution Rate of Labor Occupational Accident Insurance Applicable for Insured Units with over 50 Employees

NOVEMBER 2022

• Amendment of Premium Tables of Labor Insurance Shared by the Insured Person and Insured Unit Effective Jan 2023

• Amendment of Table of Grades of Labor Insurance Salary Effective Jan 2023

• Amendment of Table of Grades of Labor Occupational Accident Insurance Salary Effective Jan 2023

OCTOBER 2022

• Taiwan Non-Resident Withholding Tax Threshold Change

• Adjustment of Labor Insurance Premium Rate to 12%

SEPTEMBER 2022

• Taiwan Raises Monthly Minimum Wages to NT$26,400

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