Taiwan

Last updated on November 21st, 2024

Country Highlights

Currency  

TWD 

Payroll cycle 

Monthly 

Employer taxes  

5% - 45% depending on income level

Minimum wage  

27,470 TWD per month

Working hours 

40 hours per week, with overtime paid for additional hours, capped at 46 hours per week on average over a three-month period.

Latest HR Statutory Updates

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

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