November 2025
Taiwan’s Ministry of Labor Amends the Guidelines on Attendance during Natural Disasters and the Directions for Work Rules Review
On September 19, 2025, Taiwan’s Ministry of Labor (hereinafter “MOL”) announced amendments to the Guideline for Business Entities to Handle Employee Turnout and Salary during Natural Disasters (hereinafter the “Guidelines”) and the Directions for Work Rules Review (hereinafter the “Directions”), as well as updates to the Work Rules Reference Handbook. Under these amendments, employers must establish commuting assistance measures for employees required to report to work during natural disasters, either by agreement or through incorporation into their work rules. Local labor authorities will also review whether such measures are included when work-rule approval and recordation procedure. Key updates are summarized below:
I. Employers Must Provide Commuting Assistance for Employees Required to Work During Natural Disasters
Pursuant to Article 8 of the Labor Standards Act and Article 483-1 of the Civil Code, the MOL now requires employers to provide commuting assistance to employees who must report to work during natural disasters (Article 6-1 of the Guidelines). [1] Employers should comply with the following key requirements under the Guidelines:
1. Circumstances Requiring Commuting Assistance
Employers must provide commuting assistance if they require employees to report to work under either of the following circumstances (Articles 6 and 6-1 of the Guidelines):
(1) When the head of the local government of the employee’s work location, residence, or normal commuting route has declared a suspension of work under the Operation Regulations on the Suspension of Offices and Classes because of Natural Disasters; or
(2) When no suspension of work has been announced for the work location and the employee is nevertheless delayed or unable to report to work as a result of traffic disruptions caused by a natural disaster.
2. Forms of Commuting Assistance
Commuting assistance may include transportation arrangements, transportation allowances, or other necessary measures. If an employee is unable to use their regular commuting method and must take a taxi, the employer is required to reimburse the relevant taxi expenses (Article 6 of the Guidelines).
3. Determining Whether Taxi Use Is Necessary
According to the MOL’s interpretations, employees generally do not have a “necessity” to take a taxi if employers already provide alternatives such as shuttle buses or dormitory accommodations. However, if traveling to the shuttle pick-up point poses safety risks, taxi use may still be considered necessary. [2]
II. Employers Should Incorporate Commuting Assistance Measures into Their Work Rules
The Guidelines require employers to specify commuting assistance measures for natural-disaster scenarios in advance through employment contracts, collective agreements, or work rules (Article 3 of the Guidelines). During the work-rule approval and recordation procedure, local labor authorities will review whether commuting assistance provisions have been included in accordance with Item 13 of the Appendix to Article 9 of the Directions, and may require revisions to the work rules if such measures are missing. Employers are encouraged to refer to the MOL’s Work Rules Reference Handbook when establishing the specific content of commuting assistance measures, as well as determining how different forms of assistance should be coordinated and provided. [3]
III. Conclusion
The MOL’s amendments to the Guidelines, the Directions, and the Work Rules Reference Handbook strengthen employers’ obligations regarding labor protection and reinforce compliance through the work-rule approval and recordation procedure. Employers are advised to promptly review their employment contracts, collective agreements, and work rules to ensure that commuting assistance measures for natural-disaster situations are properly incorporated.
[1] Comparative Table of the Current and Amended Provisions of the Guideline for Business Entities to Handle Employee Turnout and Salary during Natural Disasters, Ministry of Labor (Sep. 2025), https://laws.mol.gov.tw/Download.ashx?pfid=0000404038.
[2] Q&A on the Guideline for Business Entities to Handle Employee Turnout and Salary during Natural Disasters, Ministry of Labor (Sep. 19, 2025), https://www.mol.gov.tw/1607/28162/28166/28218/28230/lpsimplelist.
[3] Work Rules Reference Handbook – September 2025 Edition, Ministry of Labor (Sep. 26, 2025), https://www.mol.gov.tw/1607/28162/28166/28236/28238/30536/post.
I. Employers Must Provide Commuting Assistance for Employees Required to Work During Natural Disasters
Pursuant to Article 8 of the Labor Standards Act and Article 483-1 of the Civil Code, the MOL now requires employers to provide commuting assistance to employees who must report to work during natural disasters (Article 6-1 of the Guidelines). [1] Employers should comply with the following key requirements under the Guidelines:
1. Circumstances Requiring Commuting Assistance
Employers must provide commuting assistance if they require employees to report to work under either of the following circumstances (Articles 6 and 6-1 of the Guidelines):
(1) When the head of the local government of the employee’s work location, residence, or normal commuting route has declared a suspension of work under the Operation Regulations on the Suspension of Offices and Classes because of Natural Disasters; or
(2) When no suspension of work has been announced for the work location and the employee is nevertheless delayed or unable to report to work as a result of traffic disruptions caused by a natural disaster.
2. Forms of Commuting Assistance
Commuting assistance may include transportation arrangements, transportation allowances, or other necessary measures. If an employee is unable to use their regular commuting method and must take a taxi, the employer is required to reimburse the relevant taxi expenses (Article 6 of the Guidelines).
3. Determining Whether Taxi Use Is Necessary
According to the MOL’s interpretations, employees generally do not have a “necessity” to take a taxi if employers already provide alternatives such as shuttle buses or dormitory accommodations. However, if traveling to the shuttle pick-up point poses safety risks, taxi use may still be considered necessary. [2]
II. Employers Should Incorporate Commuting Assistance Measures into Their Work Rules
The Guidelines require employers to specify commuting assistance measures for natural-disaster scenarios in advance through employment contracts, collective agreements, or work rules (Article 3 of the Guidelines). During the work-rule approval and recordation procedure, local labor authorities will review whether commuting assistance provisions have been included in accordance with Item 13 of the Appendix to Article 9 of the Directions, and may require revisions to the work rules if such measures are missing. Employers are encouraged to refer to the MOL’s Work Rules Reference Handbook when establishing the specific content of commuting assistance measures, as well as determining how different forms of assistance should be coordinated and provided. [3]
III. Conclusion
The MOL’s amendments to the Guidelines, the Directions, and the Work Rules Reference Handbook strengthen employers’ obligations regarding labor protection and reinforce compliance through the work-rule approval and recordation procedure. Employers are advised to promptly review their employment contracts, collective agreements, and work rules to ensure that commuting assistance measures for natural-disaster situations are properly incorporated.
[1] Comparative Table of the Current and Amended Provisions of the Guideline for Business Entities to Handle Employee Turnout and Salary during Natural Disasters, Ministry of Labor (Sep. 2025), https://laws.mol.gov.tw/Download.ashx?pfid=0000404038.
[2] Q&A on the Guideline for Business Entities to Handle Employee Turnout and Salary during Natural Disasters, Ministry of Labor (Sep. 19, 2025), https://www.mol.gov.tw/1607/28162/28166/28218/28230/lpsimplelist.
[3] Work Rules Reference Handbook – September 2025 Edition, Ministry of Labor (Sep. 26, 2025), https://www.mol.gov.tw/1607/28162/28166/28236/28238/30536/post.
