Leave Policy in Taiwan: A Comprehensive Guide for 2026

What are the types of leaves in Taiwan?

Employees in Taiwan have access to a wide range of statutory leave designed to take care of their health and family life. These include public holidays, personal and sick leave, as well as family‑related entitlements such as marriage, bereavement, maternity, paternity, and parental leave.

In addition, Taiwan’s labor framework provides more specialized protections, such as menstrual leave and leave for work‑related injury or illness.

Together, these leaves create a structured system that employers must factor into their HR policies to stay compliant with the local laws.

Earned leave in Taiwan

In Taiwan, the duration of earned leave or annual leave varies depending on the length of continuous service with the same employer.  

Under Article 38 of Taiwan’s Labor Standards Act, employees who have worked continuously for the same employer are entitled to annual earned leave based on their length of service.

Sick leave in Taiwan

Employees in Taiwan are entitled to sick leave when they are unable to perform their work duties due to illness, injury, medical treatment, hospitalization, or other health-related conditions.

Sick leave provisions are governed by Taiwan’s Labor Standards Act and the Regulations of Leave-Taking of Workers. Employers must provide sick leave benefits according to statutory requirements, while company policies may offer additional benefits.

Employees in Taiwan can take up to 30 days of sick leave each year, up to one year of sick leave while hospitalized in a two‑year period, and in some serious cases a combined total of up to two years of sick leave, as long as they meet the rules set out in the regulations.

Maternity leave in Taiwan

Female employees in Taiwan are entitled to eight weeks of maternity leave before and after childbirth.

Employees who have worked for the same employer for six months or more before taking maternity leave are entitled to receive 100% of their wages during the maternity leave period.

Employees with less than six months of service are entitled to receive 50% of their wages during maternity leave.

In cases of miscarriage, employees may be entitled to maternity leave based on the stage of pregnancy when the miscarriage occurs.

Paternity leave in Taiwan

Employees in Taiwan are entitled to seven days of paid paternity leave when their spouse gives birth or in miscarriage situations. The leave entitlement is provided under the Act of Gender Equality in Employment.

During paternity leave, employees receive their regular wages from the employer as required by law.

Adoption leave in Taiwan

Taiwan does not provide a separate statutory “adoption leave” category. However, employees who adopt a child may be eligible for parental leave without pay under the Act of Gender Equality in Employment, subject to meeting the applicable requirements.

Personal leave in Taiwan

Under Taiwan’s Labor Standards Act, workers can take up to 14 days of unpaid personal leave each year. They don’t need to give a specific reason, but employers may ask for supporting documents and can arrange when the leave is taken to avoid disrupting business operations.

Personal leave is generally unpaid.

Bereavement leave in Taiwan

Employees in Taiwan are entitled to paid bereavement leave when a close family member passes away. The duration of leave depends on the relationship between the employee and the deceased person.

The statutory bereavement leave entitlements are:

The statutory bereavement leave entitlements are: During bereavement leave, employees are entitled to receive their wages as required under Taiwan’s labor regulations. Employers must provide the statutory leave entitlement, while companies may offer additional benefits through workplace policies or employment agreements.

Marriage leave in Taiwan

Under the Regulations of Leave-Taking of Workers, employees in Taiwan are entitled to eight days of paid marriage leave.

The 8 days of leave do not need to be taken all at once. Employees can take them as early as 8 days before registration and up to one year after their wedding. The employer and employee can agree to extend this period.

Employers are required to provide marriage leave with regular wages/salary during the leave period.

Menstrual leave in Taiwan

Under Taiwan’s Act of Gender Equality in Employment, female employees in Taiwan can take up to 1 day of menstrual leave each month, with a maximum of 3 days per year.

The first three days of menstrual leave taken in a year are not counted as part of sick leave entitlement. Any additional menstrual leave days taken during the same year are counted as sick leave.

Employees taking menstrual leave receive 50% of their usual salary and are separate from the standard 30 days of half-paid sick leave.

Pregnancy checkup leave in Taiwan

Employees in Taiwan are entitled to seven days of pregnancy checkup leave when they need to attend prenatal examinations.

Pregnancy checkup leave is provided under the Act of Gender Equality in Employment and allows employees to take time off for pregnancy-related medical checkups during pregnancy.

The law requires employers to provide pregnancy checkup leave but does not specify a statutory wage payment obligation for this leave.

Employers may provide more favorable benefits than the statutory minimum through workplace policies, employment contracts, or collective agreements.

Sabbatical leave in Taiwan

Taiwan’s labor laws do not provide a statutory entitlement to sabbatical leave. Employers are not legally required to grant employees a separate sabbatical leave period.

However, employers may choose to offer sabbatical leave as an additional benefit through internal workplace policies, employment contracts, or collective agreements. Any eligibility requirements, duration, and payment terms for such leave are determined by the employer.

How many public holidays are there in Taiwan?

Employees in Taiwan are entitled to various public holidays recognized under Taiwan’s labor regulations.

Some holidays are based on traditional lunar or solar calendar calculations, so their dates may vary each year. Employers should refer to the official annual holiday calendar issued by Taiwan authorities when determining holiday schedules.

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FAQs

What documents are required to request leave in Taiwan?

Employees should generally submit a written or oral request stating the leave reason and dates. Under Taiwan’s Regulations of Leave-Taking by Workers, employers may request relevant evidence, such as a medical certificate, wedding record, or death certificate, depending on the leave category and workplace rules.

What happens to unused annual leave in Taiwan?

Unused statutory annual leave is generally paid out at the end of the leave year unless the employer and employee agree to carry it forward. Under Article 38 of Taiwan’s Labor Standards Act, any balance remaining after the extended year must be paid as wages.

What records must employers keep for employee leave in Taiwan?

Employers should track leave eligibility, dates taken, remaining balances, and payments, then give workers written annual leave notices. Taiwan’s Labor Standards Act requires annual leave records to be kept for five years, and violations of Article 38 may trigger administrative fines and public disclosure by labor authorities.

Can an employer reject an annual leave request in Taiwan?

Employers generally cannot unilaterally choose or deny annual leave dates, because Article 38 of Taiwan’s Labor Standards Act allows employees to arrange their leave. However, urgent business needs or the employee’s personal circumstances may justify adjustments after consultation, so employers should document the discussion and agreed alternative dates.

How much notice must employees give before taking leave in Taiwan?

Taiwan’s leave rules do not set one universal advance notice period for every leave category. Employees should notify the employer beforehand, orally or in writing, stating the reason and dates. In emergencies, another person may apply for them, subject to reasonable documentary evidence requested by the employer.

How should employees submit a leave request in Taiwan?

Employees should follow the employer’s documented leave procedure and notify the designated manager or human resources contact before the absence. Taiwan’s rules permit either oral or written notice stating the reason and period. In emergencies, another person may submit the request, while supporting documents can be requested.