February 2026
Taiwan Ministry of Labor Amends Regulations on Parental Leave without Pay: Introduction of Flexible Parental Leave and Updated Application Procedures
To enhance flexibility in parental leave arrangements, the Taiwan Ministry of Labor amended the Regulations for Implementing Unpaid Parental Leave for Raising Children (the “Regulations”) on November 21, 2025. The amendments will take effect on January 1, 2026. The key changes are summarized below.
I. Introduction of Day-Based Parental Leave without Pay
Prior to the amendments, employees were generally required to apply for parental leave without pay in periods of no less than six months. Employees with short-term needs were limited to a maximum of two applications, each ranging from 30 days to less than six months.
Under the amended Regulations, employees may now apply for parental leave without pay on a day-by-day basis. Within the maximum parental leave period of two years before a child reaches the age of three, employees may apply for up to a total of 30 days of flexible, day-based parental leave without pay (Article 2, Paragraph 3 of the Regulations).
During the parental leave period, employers are not required to pay wages. However, employees may apply to the Bureau of Labor Insurance for parental leave allowances and wage subsidies for up to six months, amounting in total of 80% of the employee’s average monthly insured salary.
II. Expanded Application Methods Beyond Written Submissions
Previously, applications for parental leave without pay were limited to written submissions. Following the amendments, employees and employers may now mutually agree in advance on alternative application methods, including written documents, email, messaging applications (such as LINE), or other electronic or technological means. The agreed method is not limited to a single format (Article 2, Paragraph 2 of the Regulations) [1] .
III. Application Deadlines for Parental Leave Without Pay
Under the amended Regulations, employees applying for parental leave without pay of 30 days or more must continue to submit their application at least 10 days in advance.
For day-based flexible parental leave, employees are only required to apply five days in advance. Where leave is necessitated by circumstances requiring the employee’s personal care of the child—such as illness, suspension of childcare services, or school closure—the employee may submit an application one day in advance. If advance notice of one day is not feasible, the employee may authorize another person to apply on their behalf (Article 2 of the Regulations).
IV. Employer Liability for Non-Compliance
Pursuant to the Gender Equality in Employment Act, employers may not reject an employee’s application for parental leave without pay, nor treat such leave as an absence affecting full-attendance bonus payments or performance evaluations, nor impose any other adverse treatment. Violations may result in civil liability for damages and administrative fines ranging from NT$20,000 to NT$300,000, in addition to public disclosure of the employer’s name and the responsible person by the competent authority (Articles 21, 26, and 38 of the Gender Equality in Employment Act).
In light of these amendments, employers are advised to review and update their work rules and internal leave or unpaid leave policies to ensure consistency with the Regulations. Employers should also proactively negotiate and document mutually agreed non-written application methods with employees, so as to mitigate potential labor disputes and ensure regulatory compliance.
[1] Comparative Table of the Current and Amended Article 2 and 9 of the Regulations for Implementing Unpaid Parental Leave for Raising Children, Ministry of Labor (2025), https://laws.mol.gov.tw/Download.ashx?pfid=0000407407.
I. Introduction of Day-Based Parental Leave without Pay
Prior to the amendments, employees were generally required to apply for parental leave without pay in periods of no less than six months. Employees with short-term needs were limited to a maximum of two applications, each ranging from 30 days to less than six months.
Under the amended Regulations, employees may now apply for parental leave without pay on a day-by-day basis. Within the maximum parental leave period of two years before a child reaches the age of three, employees may apply for up to a total of 30 days of flexible, day-based parental leave without pay (Article 2, Paragraph 3 of the Regulations).
During the parental leave period, employers are not required to pay wages. However, employees may apply to the Bureau of Labor Insurance for parental leave allowances and wage subsidies for up to six months, amounting in total of 80% of the employee’s average monthly insured salary.
II. Expanded Application Methods Beyond Written Submissions
Previously, applications for parental leave without pay were limited to written submissions. Following the amendments, employees and employers may now mutually agree in advance on alternative application methods, including written documents, email, messaging applications (such as LINE), or other electronic or technological means. The agreed method is not limited to a single format (Article 2, Paragraph 2 of the Regulations) [1] .
III. Application Deadlines for Parental Leave Without Pay
Under the amended Regulations, employees applying for parental leave without pay of 30 days or more must continue to submit their application at least 10 days in advance.
For day-based flexible parental leave, employees are only required to apply five days in advance. Where leave is necessitated by circumstances requiring the employee’s personal care of the child—such as illness, suspension of childcare services, or school closure—the employee may submit an application one day in advance. If advance notice of one day is not feasible, the employee may authorize another person to apply on their behalf (Article 2 of the Regulations).
IV. Employer Liability for Non-Compliance
Pursuant to the Gender Equality in Employment Act, employers may not reject an employee’s application for parental leave without pay, nor treat such leave as an absence affecting full-attendance bonus payments or performance evaluations, nor impose any other adverse treatment. Violations may result in civil liability for damages and administrative fines ranging from NT$20,000 to NT$300,000, in addition to public disclosure of the employer’s name and the responsible person by the competent authority (Articles 21, 26, and 38 of the Gender Equality in Employment Act).
In light of these amendments, employers are advised to review and update their work rules and internal leave or unpaid leave policies to ensure consistency with the Regulations. Employers should also proactively negotiate and document mutually agreed non-written application methods with employees, so as to mitigate potential labor disputes and ensure regulatory compliance.
[1] Comparative Table of the Current and Amended Article 2 and 9 of the Regulations for Implementing Unpaid Parental Leave for Raising Children, Ministry of Labor (2025), https://laws.mol.gov.tw/Download.ashx?pfid=0000407407.
