TAIWAN LEAVE REGULATIONS 2026
Some foreign employers adapt a headquarters handbook for Taiwan once and then leave it unchanged. In 2026, that approach became risky.
The Taiwan leave regulations for 2026 have been in force since January 1, 2026. They change what you can do with attendance bonuses and performance reviews when someone takes sick leave or family care leave. If your bonus clause still says "any absence forfeits the monthly attendance bonus," it may no longer comply.
This guide explains what changed, what to check before year-end payroll and one more update that took effect on October 1.
| Key Takeaways |
|---|
| Up to 10 days of sick leave a year can't be used to cut bonuses, lower appraisals or block promotions. |
| Attendance-bonus deductions for sick leave must be prorated, not all-or-nothing. |
| Family care leave can be taken by the hour, up to 56 hours a year, and can't affect attendance bonuses or appraisals. |
| Sick-leave violations carry fines of NT$20,000 to NT$1,000,000, and employers can be publicly named. |
| The marriage leave increased from 8 to 14 days, effective October 1, 2026. |
| The fix spans work rules, contracts, HRIS (human resources information system) settings and payroll logic. |
In This Article
What Changed in Taiwan's Leave Regulations in 2026?
How Does Sick Leave Now Affect Perfect Attendance Bonuses?
How Does Marriage Leave Work in Taiwan?
Can Employees Take Family Care Leave by the Hour?
Taiwan Leave Rules for Foreign Employers: What Should You Update Now?
What Are the Penalties for Non-Compliance?
How Slasify Keeps Your Taiwan Leave Policy Compliant
Next Steps: Check Your Taiwan Leave Policy Before Year-End Payroll
The Ministry of Labor amended Articles 7 and 9 of the Regulations of Leave-Taking of Workers and added a new Article 9-1 of the Regulations of Leave-Taking of Workers. The amendment protects up to 10 days of sick leave a year from unfavorable treatment, requires attendance-bonus deductions to be prorated, and lets employees take family care leave by the hour.
The bottom line: leave policy, bonus design, and performance management are now legally linked in Taiwan. Changing one without the others leaves a gap.
| Area | Common practice before 2026 | Since January 1, 2026 |
|---|---|---|
| Sick leave and appraisals | No explicit protection; sick days could weigh on ratings | Protected up to 10 days a year; beyond that, appraisals can't rest on sick-leave days alone |
| Attendance bonus after sick leave | Often fully forfeited | Prorated deduction only |
| Family care leave unit | Generally taken by the day | Hourly, up to 56 hours a year |
Perfect attendance bonuses are common in Taiwan, often a fixed monthly amount on top of base salary that employees treat as expected pay. Some employers used to void the full bonus for any absence. For sick leave, that's no longer an option.
1. A protected threshold. According to the Ministry of Labor's official Q&A on the amendment, employees who take up to 10 days of ordinary sick leave a year can't be treated unfavorably because of it. That includes withholding bonuses, lowering the annual appraisal, affecting promotion eligibility, cutting pay, demotion, or dismissal. The 10 days can be counted by the day, hour or half-day. Beyond that, the general rules apply: up to 30 days a year without hospitalization, paid at half wages, with the employer topping up any shortfall in the Labor Insurance sickness benefit, under Article 4 of the Regulations of Leave-Taking of Workers.
2. Proration, not forfeiture. If your bonus scheme reduces the attendance bonus for sick leave, the reduction must be proportional to the number of sick-leave days. The bonus can't drop to zero for one sick day.
3. Appraisals are in scope. This is the part most foreign employers miss. The Ministry of Labor says appraisals must weigh work ability, attitude, and actual performance, and can't rely only on sick-leave days, even beyond the 10-day threshold. If an employee shows they were treated unfavorably, the burden shifts to the employer to prove the decision had nothing to do with the sick leave.
A US software company hires its first three engineers in Taipei. Its offer letters include a monthly attendance bonus of NT$3,000 (an illustrative figure), with a clause copied from an older template: "The bonus is forfeited for any absence in the month." In March, one engineer takes one day of sick leave.
—Under the old clause: payroll pays NT$0 for the March attendance bonus.
—Under the 2026 rules: the deduction must be proportional. The maximum deduction is NT$100, so the engineer still receives NT$2,900. The Ministry's method divides the monthly bonus by 30 days, so the deduction can't exceed NT$100 (NT$3,000 / 30).
Separately, the sick day itself is paid at half wages, so payroll needs to run both calculations. It's the kind of issue Slasify's in-country team flags during a policy review, before it shows up in an employee complaint.
Since October 1, 2026, employees in Taiwan get 14 days of paid marriage leave under the amended Regulations of Leave-Taking of Workers, up from 8 days. The rules on timing, proof, and holidays didn't change, but your work rules and leave system probably need an update.
Here's how the rules work:
—It's 14 working days. Regular days off, rest days, and national holidays that fall during the leave don't count toward the 14 days, so the actual time away can be longer.
—It's fully paid. Employers pay normal wages for all 14 days. For days 9 through 14, the employer pays first and can then apply for a full government wage subsidy. Employers also can't cut the attendance bonus because an employee took marriage leave.
—It can be split. Employees don't have to take all 14 days at once. A few days before the wedding and the rest for a honeymoon is fine, as long as every day falls within the leave window. Employers and employees can agree to count it in days or hours (14 days equals 112 hours on an 8-hour workday).
—It must be used within 3 months. The window opens 10 days before the marriage registration date and runs for 3 months. With the employer's consent, it extends to 1 year.
—The registration date is what counts. Under Taiwan's Civil Code, a marriage takes effect only once it's registered with the household registration office, so an engagement or banquet doesn't start the clock. If the banquet is months after registration, the employee needs the employer's consent to take leave after the 3-month window closes.
—Employers can ask for proof. Article 10 of the Regulations lets employers request supporting documents. A marriage registration certificate or a copy of the household registration record showing the marriage is standard.
—Some employees married before October 1 also qualify. If they still had unused days and were within their leave window on October 1, 2026, their total rises to 14 days, minus days already taken. If they'd used all 8 days by then, the extra 6 don't apply.
—Work rules and handbook. Change 8 days to 14, and spell out the leave window, the extension-by-consent option, the counting unit, and the proof you'll accept.
—Leave balances. Set the entitlement to 14 days (112 hours) and recalculate open balances for employees married before October 1 who are still in their window.
—Date logic. Key the window to the registration date, not the wedding date. Allow requests from 10 days before through 3 months after, with a manager override for approved extensions up to 1 year.
—Holiday handling. Make sure the system skips regular days off, rest days, and national holidays when it deducts marriage leave.
—Payroll and subsidy records. Keep the attendance bonus intact, and track days 9 through 14 separately with the proof documents so you can claim the wage subsidy.
Yes. Under the Ministry of Labor's new rules effective January 1, 2026, employees can take personal leave to care for a family member in hourly units. Under Article 20 of the Gender Equality in Employment Act, family care leave is capped at 7 days a year and counts within the 14 days of personal leave.
Three points matter for employers:
—It's counted within personal leave. Family care leave counts toward the annual personal-leave entitlement of 14 days, and it's unpaid like other personal leave. Your leave system needs to track both balances.
—It's protected from attendance-bonus penalties. Under Article 21 of the Act, employers can't refuse the request, and can't treat it as an absence that affects the attendance bonus, appraisal, or any other terms.
—Hours change your systems, not just your policy. A tool that only records half-days or full days can't handle hourly family care leave, and more small entries mean more chances for rounding errors.
If your Taiwan policy predates 2026 or came from a regional template, check these before year-end payroll:
1.Work rules. Update leave and bonus sections to reflect the amended rules. Employers with 30 or more employees must file their work rules with the local labor authority for the record (Labor Standards Act, Article 70).
2.Employment contracts and offer letters. Remove or rewrite any clause that forfeits an attendance bonus for protected sick leave or family care leave.
3.Bonus clauses and incentive plans. Review monthly attendance bonuses and any year-end bonus criteria that mention absence.
4HRIS leave units. Make sure your system can record family care leave by the hour and track the 10-day protected sick-leave threshold for each employee.
5Payroll proration logic. Confirm that payroll calculates the attendance bonus deduction in proportion to sick-leave days, and test it against last quarter's real leave data.
6Manager guidance on appraisals. Brief managers in Taiwan, and at headquarters if they approve ratings, that protected leave can't count against performance scores.
The last item is often the hardest, because ratings are usually set outside Taiwan. A short written note for reviewers heads off many of these issues.
For the wider payroll picture, including Labor Insurance and NHI (National Health Insurance) contributions, see our Taiwan Payroll & NHI/Labor Insurance Compliance Checklist.
The penalties depend on which rule is broken:
—Sick-leave rules: these fall under sick-leave pay rules. Violations carry fines of NT$20,000 to NT$1,000,000 under Article 79.
—Family care leave rules: these fall under the Gender Equality in Employment Act. Violating Article 21 carries fines of NT$20,000 to NT$300,000 under Article 38.
In both cases, the authorities can publish the employer's name and the name of its responsible person, order a fix by a deadline, and if the problem isn't fixed by the deadline, fines can be repeated.
Back pay, time spent on a labor inspection, and lost employee trust can matter as much as the fine. The good news: most violations come from outdated clauses and system settings, so they're straightforward to fix once you know where to look.
Not sure your Taiwan bonus clauses and leave settings still comply? Get a free Taiwan leave-policy and payroll review from our in-country team.
Slasify was founded in Taiwan in 2016 and runs its own local entity there. Our in-country experts work in Mandarin and English to provide clear, actionable guidance on Taiwan compliance for your global HR and finance teams.
—Employer of Record (EOR): If you don't have a Taiwan entity, Slasify employs your team locally and keeps contracts, work rules, and leave policies aligned with current Taiwan requirements.
—Global Payroll: If you already have a Taiwan entity, Slasify runs payroll and statutory contributions, including the step where leave records turn into bonus and salary calculations.
Slasify has also been recognized for three consecutive years in Taiwan's national talent sustainability initiative. For more on hiring in Taiwan, see our Taiwan employment guide.
Taiwan's 2026 leave regulations are less about extra days off and more about how leave connects to pay and performance. A sick day can no longer cancel a bonus outright, family care leave now comes in hours, and appraisals fall within the rules too.
For most foreign employers, a focused review of work rules, contracts, HRIS settings and payroll logic before year-end bonuses are calculated keeps the correction simple.
Ready to confirm your Taiwan setup is aligned with the 2026 rules?
Book a free Taiwan leave-policy and payroll review with Slasify's in-country teamNo. Under Article 9 of the Regulations of Leave-Taking of Workers, any attendance-bonus deduction for ordinary sick leave must be proportional to the days missed. One sick day can't wipe out the whole bonus. Any deduction must be proportional to the sick-leave days taken.
No. The amended rules bar unfavorable treatment for up to 10 days of sick leave a year, including lower appraisals and lost promotion eligibility. This matters for foreign employers whose global managers set ratings. Give reviewers written guidance so protected sick days aren't counted against attendance or reliability scores.
Yes. Since January 1, 2026, employees can take personal leave to care for a family member in hourly units. Family care leave under the Gender Equality in Employment Act is capped at 7 days a year and counts within the 14 days of personal leave.
Fines can be significant. Sick-leave violations carry fines of NT$20,000 to NT$1,000,000 under the Labor Standards Act. Family care leave violations carry NT$20,000 to NT$300,000 under the Gender Equality in Employment Act, and employers can also be publicly named. Most issues come from outdated clauses and system settings, which are simpler to fix when caught early.
Yes. Slasify was founded in Taiwan and runs its own local entity there. Through Employer of Record or Global Payroll, our in-country team helps align your contracts, work rules and leave settings with current requirements, and helps leave records flow correctly into bonus and salary calculations each month.
Monthly bonus / 30 x days of sick leave, divide by 8 for hourly; the Ministry's example turns NT$3,000 into NT$100.
14 days. Since October 1, 2026, employees get 14 working days of marriage leave, up from 8. Regular days off, rest days, and national holidays during the leave don't count toward the total.
Yes. All 14 days are paid at normal wages. Employers can apply for a full government subsidy for days 9 through 14, and they can't deduct the attendance bonus because of marriage leave.
Yes. Employees can take it in separate blocks, by the day or by the hour if the employer agrees, as long as it's all used within 3 months starting 10 days before the marriage registration date. With the employer's consent, that window extends to 1 year.
Yes. Marriage leave isn't a once-in-a-lifetime benefit. A registered remarriage is a new marriage, so the employee is entitled to marriage leave again.
Ministry of Labor, Q&A on the amendment to the Regulations of Leave-Taking of Workers
Ministry of Labor, New leave rules effective January 1, 2026
Laws & Regulations Database, Regulations of Leave-Taking of Workers
Laws & Regulations Database, Gender Equality in Employment Act
Ministry of Labor, Labor Standards Act (English)
Ministry of Labor, Work Rules Reference Handbook, English version (June 2022), for Labor Standards Act Article 79
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