Taiwan

• New Year's Day
• Republic Day Holiday
• Chinese New Year
• Peace Memorial Day Holiday
• Peace Memorial Day
• Children's Day Holiday
• Children's Day
• Tomb Sweeping Day
• Labour Day
• Dragon Boat Festival
• Dragon Boat Festival Holiday
• Mid-Autumn Festival
• National Day Holiday
• National Day

Working Hours

Employees can work up to eight hours a day, or 40 hours per week, plus overtime.

Minimum Wage

TWD 26,400 per month.

Employee Tax

Annual income	Tax rate
Up to TWD 560,000	5%
TWD 560,001 - 1,260,000	12% + TWD 39,200
TWD 1,260,001 - 2,520,000	20% + TWD 140,000
TWD 2,520,001 - 4,720,000	30% + TWD 392,000
More than TWD 4,720,000	40% + TWD 864,000
Social security contribution	1.9% - 5.1%*

*Variable depending on which programme(s) the employee is enrolled on.

Bonuses

There are no statutory bonus schemes in Taiwan, though it is common for employers to pay a 13th and 14th month salary, especially before major festivals.

Employment contracts in Taiwan can be written or oral, though written contracts are preferred. Written contracts are required for foreign nationals.

Contracts should include:

• Job title and responsibilities
• Workplace
• Working hours
• Salary and leave entitlement
• Rules of conduct
• Work discipline

Both indefinite and fixed-term contracts are permitted.

Annual Leave

Minimum of seven days’ paid holiday after one year of service. This rises to ten days after three years and 14 days after five years.

After ten years, employees receive one additional day for each year of service up to a maximum of 30 days.

Sick Leave

Employees in Taiwan are entitled to up to 30 days' sick leave per year, paid at 50% of the employee's usual salary.

If an employee is hospitalised, they are entitled to unpaid sick leave of up to one year in any two years.

Parental Leave

• Maternity leave: at least eight weeks' paid leave. The rate depends on the employee's length of service.
• Paternity leave: at least three days' paid leave.

Termination Process

Employers in Taiwan cannot terminate an employee unless they have just cause, even if they give notice.

Acceptable causes include:

• Business suspension or transfer
• Business operating losses
• Staff redundancy
• Unsatisfactory performance

Employees can also end a contract by giving at least 30 days’ notice.

Severance Pay

Employees are entitled to one month's wages per year of service.

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions. The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.