July 2026
Taiwan Labor Law Update: Amendments to Statutory Holidays and Leave Entitlements Around 2026
The Ministry of Labor ("MOL") has recently advanced a series of legislative amendments affecting employees' statutory holidays and leave entitlements. These changes may have impacts on companies' day-to-day operations and workforce scheduling. Failure to grant statutory leave, or to pay the corresponding holiday wages, may heighten labor-management tensions and expose employers to administrative penalties. This article summarizes the key legislative developments around 2026 concerning statutory holidays and leave entitlements in Taiwan.
1. National Holidays
The Enforcement Act for Memorial Days and Festivals (“Holiday Act”)took effect in Taiwan in May 2025, increasing the number of paid national holidays available to employees from 12 to 16 days, as follows:
(1) Founding Day: January 1.
(2) Lunar New Year Festival (5 days total): from the day before the last day of the 12th lunar month through the 3rd day of the 1st lunar month of the following year.
The day before Lunar New Year's Eve has been newly added as a national holiday.
(3) Peace Memorial Day: February 28.
(4) Children's Day: April 4.
(5) Qingming Festival: on Qingming Day, the 5th of the twenty-four solar terms.
(6) Labor Day: May 1.
Labor Day was previously a holiday only for employees; under the new Holiday Act, it is now a holiday for the general public as well.
(7) Dragon Boat Festival: 5th day of the 5th lunar month.
(8) Mid-Autumn Festival: 15th day of the 8th lunar month
(9) Teachers' Day: September 28 (newly designated as a national holiday)
(10) National Day: October 10
(11) Taiwan Retrocession Day: October 25 (newly designated as a national holiday)
(12) Constitution Day: December 25 (newly designated as a national holiday)
Where any of the above national holidays coincides with a regular day off or a rest day, a make-up holiday must be granted (Article 23, Paragraph 1 of the Enforcement Rules of the Labor Standards Act).
2. Sick Leave
The Regulations of Leave-Taking of Workers were amended on December 9, 2025 and took effect on January 1, 2026. Key changes include:
(1) Prohibition on Adverse Treatment
Newly added Article 9-1 expressly provides that where an employee's ordinary sick leave does not exceed 10 days within a given year, the employer may not take any adverse action against the employee on that basis. Even where an employee's ordinary sick leave exceeds 10 days within a given year, the employer must still evaluate the employee based on a holistic consideration of factors such as working capability, work attitude, and actual performance, and may not use the number of sick leave days taken as the sole factor in personnel evaluations.
(2) Proportional Reduction of Attendance Bonuses
Where an employee takes ordinary sick leave, any reduction in a full-attendance bonus must be calculated proportionally based on the number of sick leave days taken, unless the employer and employee have agreed to more favorable terms.
3. Leave Related to Gender Equality in Employment Act
To provide employees with greater flexibility in taking unpaid parental leave, the MOL amended the Regulations for Implementing Unpaid Parental Leave for Raising Children to allow employees to apply for unpaid parental leave on a day-by-day basis. This new rule took effect on January 1, 2026. For further details, please refer to our earlier newsletter, "Taiwan Ministry of Labor Amends Regulations on Parental Leave without Pay: Introduction of Flexible Parental Leave and Updated Application Procedures. [1] "
In addition, on May 28, 2026, the Executive Yuan approved a draft amendment to the Gender Equality in Employment Act (“Draft Amendment”) (which has not yet been passed by the Legislative Yuan). The draft amendment seeks to help employees better balance family responsibilities and career development by, among other things, expanding statutory leave entitlements. Key highlights are as follows:
(1) Extended Maternity Leave, Pregnancy Checkup Accompaniment and Paternity Leaves
Under Article 15, Paragraphs 1 and 6 of the Draft Amendment, maternity leave would be extended from 8 weeks to 12 weeks, and the combined total of pregnancy checkup accompaniment and paternity leave would be extended from 7 days to 14 days.
(2) Expanded Scope of Parental Leave Without Pay
Currently, employees who have worked for at least 6 months may apply for parental leave without pay, not exceeding 2 years, to raise a child under a certain age. The Draft Amendment would raise this age threshold from 3 to 6 years old. (Article 16 of the Draft Amendment).
(3) New 60-Day Childcare Leave
Under the Draft Amendment, an employee who has worked for at least 6 months and has a child under the age of 6 would be entitled to unpaid childcare leave, up to 60 days per child, where personal care of the child is required due to illness, unavailability of childcare or school closure, vaccination, or other similar reasons. Days taken as childcare leave would be counted toward the employee's overall period of parental leave without pay. (Article 16-1 of the Draft Amendment)
This newsletter has summarized the key recent and pending legislative developments concerning employees' statutory holidays and leave entitlements in Taiwan. While certain amendments have already taken effect, others remain subject to review by the Legislative Yuan. Companies are advised to continue monitoring these developments and to update their internal policies accordingly.
[1] Taiwan Ministry of Labor Amends Regulations on Parental Leave without Pay: Introduction of Flexible Parental Leave and Updated Application Procedures
1. National Holidays
The Enforcement Act for Memorial Days and Festivals (“Holiday Act”)took effect in Taiwan in May 2025, increasing the number of paid national holidays available to employees from 12 to 16 days, as follows:
(1) Founding Day: January 1.
(2) Lunar New Year Festival (5 days total): from the day before the last day of the 12th lunar month through the 3rd day of the 1st lunar month of the following year.
The day before Lunar New Year's Eve has been newly added as a national holiday.
(3) Peace Memorial Day: February 28.
(4) Children's Day: April 4.
(5) Qingming Festival: on Qingming Day, the 5th of the twenty-four solar terms.
(6) Labor Day: May 1.
Labor Day was previously a holiday only for employees; under the new Holiday Act, it is now a holiday for the general public as well.
(7) Dragon Boat Festival: 5th day of the 5th lunar month.
(8) Mid-Autumn Festival: 15th day of the 8th lunar month
(9) Teachers' Day: September 28 (newly designated as a national holiday)
(10) National Day: October 10
(11) Taiwan Retrocession Day: October 25 (newly designated as a national holiday)
(12) Constitution Day: December 25 (newly designated as a national holiday)
Where any of the above national holidays coincides with a regular day off or a rest day, a make-up holiday must be granted (Article 23, Paragraph 1 of the Enforcement Rules of the Labor Standards Act).
2. Sick Leave
The Regulations of Leave-Taking of Workers were amended on December 9, 2025 and took effect on January 1, 2026. Key changes include:
(1) Prohibition on Adverse Treatment
Newly added Article 9-1 expressly provides that where an employee's ordinary sick leave does not exceed 10 days within a given year, the employer may not take any adverse action against the employee on that basis. Even where an employee's ordinary sick leave exceeds 10 days within a given year, the employer must still evaluate the employee based on a holistic consideration of factors such as working capability, work attitude, and actual performance, and may not use the number of sick leave days taken as the sole factor in personnel evaluations.
(2) Proportional Reduction of Attendance Bonuses
Where an employee takes ordinary sick leave, any reduction in a full-attendance bonus must be calculated proportionally based on the number of sick leave days taken, unless the employer and employee have agreed to more favorable terms.
3. Leave Related to Gender Equality in Employment Act
To provide employees with greater flexibility in taking unpaid parental leave, the MOL amended the Regulations for Implementing Unpaid Parental Leave for Raising Children to allow employees to apply for unpaid parental leave on a day-by-day basis. This new rule took effect on January 1, 2026. For further details, please refer to our earlier newsletter, "Taiwan Ministry of Labor Amends Regulations on Parental Leave without Pay: Introduction of Flexible Parental Leave and Updated Application Procedures. [1] "
In addition, on May 28, 2026, the Executive Yuan approved a draft amendment to the Gender Equality in Employment Act (“Draft Amendment”) (which has not yet been passed by the Legislative Yuan). The draft amendment seeks to help employees better balance family responsibilities and career development by, among other things, expanding statutory leave entitlements. Key highlights are as follows:
(1) Extended Maternity Leave, Pregnancy Checkup Accompaniment and Paternity Leaves
Under Article 15, Paragraphs 1 and 6 of the Draft Amendment, maternity leave would be extended from 8 weeks to 12 weeks, and the combined total of pregnancy checkup accompaniment and paternity leave would be extended from 7 days to 14 days.
(2) Expanded Scope of Parental Leave Without Pay
Currently, employees who have worked for at least 6 months may apply for parental leave without pay, not exceeding 2 years, to raise a child under a certain age. The Draft Amendment would raise this age threshold from 3 to 6 years old. (Article 16 of the Draft Amendment).
(3) New 60-Day Childcare Leave
Under the Draft Amendment, an employee who has worked for at least 6 months and has a child under the age of 6 would be entitled to unpaid childcare leave, up to 60 days per child, where personal care of the child is required due to illness, unavailability of childcare or school closure, vaccination, or other similar reasons. Days taken as childcare leave would be counted toward the employee's overall period of parental leave without pay. (Article 16-1 of the Draft Amendment)
This newsletter has summarized the key recent and pending legislative developments concerning employees' statutory holidays and leave entitlements in Taiwan. While certain amendments have already taken effect, others remain subject to review by the Legislative Yuan. Companies are advised to continue monitoring these developments and to update their internal policies accordingly.
[1] Taiwan Ministry of Labor Amends Regulations on Parental Leave without Pay: Introduction of Flexible Parental Leave and Updated Application Procedures
