June 2025
Taiwan Legislature Passed the Act on the Implementation of Commemorative and Festival Holidays, Adding 5 National Holidays
The Taiwan Legislative Yuan passed the Act on the Implementation of Commemorative and Festival Holidays ("Act") in May 2025, which explicitly defines the commemorative and festival days on which the public should be granted leave ("National Holidays"). The Act took effect on May 28, 2025, adding five new National Holidays and increasing the number of paid holidays for Taiwan employees from the original 12 to 16. Details regarding the newly added National Holidays and related considerations are outlined below:
1. Five New National Holidays
The Act adds the following five National Holidays (Article 4 and Article 6, Paragraph 1 of the Act):
(1) The day before Lunar New Year's Eve: The day before the last day of the twelfth lunar month.
(2) Labor Day: May 1st. Previously, only employees were granted leave on Labor Day; after the implementation of the Act, it became a unified National Holiday.
(3) Teachers' Day: September 28th.
(4) Retrocession Day: October 25th.
(5) Constitution Day: December 25th.
2. Key Points for Employers
Following the effective date of the Act, the first newly added National Holiday will be Teachers' Day on September 28th. Employers must ensure that leave is granted in accordance with the Act and that their regular wages are paid (Articles 37 and 39 of the Labor Standards Act). Failure to comply with the above requirements may result in fines ranging from NT$20,000 to NT$1,000,000. If the violation is not remedied within the specified time period, additional penalties may be imposed for each instance of non-compliance. Furthermore, the names of non-compliant employers and their responsible persons, along with the details of the violated provisions and penalties, may be made public (Articles 79 and 80-1 of the Labor Standards Act).
In response to the above-mentioned changes in National Holidays regulations, employers are recommended to review their employment contracts, work rules, or other internal policies to determine whether adjustments are necessary. In addition, employers should assess whether the increase in statutory National Holidays may affect their daily operations or workforce allocation. If there is a need for employees to work on National Holidays, it is advisable for employers to coordinate in advance with the employees regarding overtime pay or alternative leave arrangements in order to avoid violations of applicable labor laws.
1. Five New National Holidays
The Act adds the following five National Holidays (Article 4 and Article 6, Paragraph 1 of the Act):
(1) The day before Lunar New Year's Eve: The day before the last day of the twelfth lunar month.
(2) Labor Day: May 1st. Previously, only employees were granted leave on Labor Day; after the implementation of the Act, it became a unified National Holiday.
(3) Teachers' Day: September 28th.
(4) Retrocession Day: October 25th.
(5) Constitution Day: December 25th.
2. Key Points for Employers
Following the effective date of the Act, the first newly added National Holiday will be Teachers' Day on September 28th. Employers must ensure that leave is granted in accordance with the Act and that their regular wages are paid (Articles 37 and 39 of the Labor Standards Act). Failure to comply with the above requirements may result in fines ranging from NT$20,000 to NT$1,000,000. If the violation is not remedied within the specified time period, additional penalties may be imposed for each instance of non-compliance. Furthermore, the names of non-compliant employers and their responsible persons, along with the details of the violated provisions and penalties, may be made public (Articles 79 and 80-1 of the Labor Standards Act).
In response to the above-mentioned changes in National Holidays regulations, employers are recommended to review their employment contracts, work rules, or other internal policies to determine whether adjustments are necessary. In addition, employers should assess whether the increase in statutory National Holidays may affect their daily operations or workforce allocation. If there is a need for employees to work on National Holidays, it is advisable for employers to coordinate in advance with the employees regarding overtime pay or alternative leave arrangements in order to avoid violations of applicable labor laws.
