TAIWAN Law and Practice Contributed by: Chengkai Wang, Yachi Huang, Herman Lin and Tzutien Huang, Dentons Taiwan (Dacheng Taiwan)
The Ministry of Labor also provides for flexible work schedules, allowing two-, four- and eight-week flex - ible working periods for eligible industries, thereby facilitating a more adaptable employment environ - ment. Part-time employment contracts are subject to the same labour rights as full-time contracts, with specific adaptations to account for reduced working hours as outlined in the “Guidelines for Hiring Part-time Work - ers”. Overtime provisions are also governed by the Labor Standards Act, which integrates comprehensive regu - lations to ensure fair compensation and proper work - ing conditions for all employees. 1.4 Compensation In accordance with Article 21 of the Labor Standards Act, wages are to be negotiated between the employ - er and employee but must not fall below the mini - mum wage. The minimum wage covers remuneration earned during “normal working hours” and excludes overtime payments and bonuses. Notably, Taiwan does not guarantee a 13th-month salary, and there is no specific legislation solely dedicated to setting the minimum wage. Currently, the Basic Wage Deliberation Committee, initiated by the Ministry of Labor, typically convenes in the third quarter of each year to discuss potential adjustments to the minimum wage. The Ministry of Labor of Taiwan has recently prepared a draft Minimum Wage Act encompassing 19 articles. This draft outlines the creation of a “Deliberation Council” tasked with holding regular meetings and defines “deliberation reference indicators” to ensure a comprehensive decision-making process regarding minimum wage adjustments.
der Equality in Employment Act. The provisions for leave include: • wedding leave – eight days with full pay; • bereavement leave – three to eight days with full pay, depending on the relationship to the deceased; • sickness leave – up to 30 days annually at up to half pay; • personal leave – 14 days per year without pay; • military/public leave – full pay (duration not limited); • menstruation leave – one day per month at half pay (up to three days per year); • maternity leave – eight weeks, with the pay varying depending on the length of service; • miscarriage leave – four weeks for pregnancies over three months, one week for pregnancies of two months and above and five days for preg - nancies less than two months, with full pay if the employee has been employed for over six months (otherwise, 50% pay); • pregnancy check-up leave – seven days with full pay; • pregnancy check-up accompaniment and paternity leave – seven days with full pay; • parental leave – up to two years until the child reaches three years of age, without employer pay but eligible for an allowance; and • family care leave – seven days per year, counted within personal leave, without pay. Overtime Compensation Employees are generally entitled to overtime pay under the Labor Standards Act for rest-day overtime, regular leave overtime and holiday overtime. Employ - ers must compensate employees for extended work hours as follows. • Rest-day overtime: (a) for the first two hours, payment is one-third above the normal hourly wage; (b) for two to eight hours, payment increases to two-thirds above the normal hourly wage; and (c) for eight to 12 hours, payment escalates to one- and two-thirds above the normal hourly wage. • Regular leave overtime:
1.5 Other Employment Terms Vacation and Leave Entitlements
Employees in Taiwan are entitled to various forms of paid and unpaid leave under multiple legislative frameworks, including the Labor Standards Act, the Regulations of Leave-Taking of Workers and the Gen -
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