Minimum Working Conditions
Employment terms and conditions agreed to by an employer and an employee should be no less favourable than the minimum/mandatory requirements set forth under the Labour Standards Act (LSA), otherwise they are null and void and will be superseded by the corresponding provisions prescribed under the Labour Standards Act (LSA). For employment terms and conditions not stated in an employment contract or the employer’s work rules/policies, the legal minimum/mandatory requirements shall apply. For employment terms and conditions provided in an employment contract or the employer’s work rules/policies which are more favourable than the legal requirements, such favourable terms and conditions shall prevail.
Salary
Salary should be paid in two instalments each month unless otherwise agreed between an employer and an employee. To protect workers’ rights, the Ministry of Labour has issued a directive to set deadlines by which companies must pay wages. By the end of 2026, the goal is for employers to pay wages by the 5th or 7th day after the completion of each payment cycle, depending on the size of their workforce. The amount of salary agreed to by both the employer and the employee should be no less than the basic wage announced by the Ministry of Labour (MOL), which is NT$29,500 per month (NT$196 per hour) starting from 1 January 2026 (subject to adjustment from time to time). Employers are prohibited from deducting any amount that has not become due to the employer from any employee’s salary.
Salary includes base salary, regular allowances, and any and all performance-based bonuses/payments paid by an employer to an employee on a regular basis. Exclusions are prescribed in Article 10 of the Enforcement Rules of the LSA such as profit-sharing, year-end bonus, festival allowances, and so on.
Maximum Working Week
(1). Regular work hours:
The maximum regular work hours should not exceed 8 hours a day and 40 hours in a week.
(2). Flexible work hour arrangement:
Upon obtaining the consent of the labour union or the labour-management conference if there is no labour union, the work hours every two weeks can be spread over the sa me two weeks or a four-week or an eight-week period, subject to the relevant requirements.
Overtime
Overtime refers to the work hours exceeding the regular work hours. Upon obtaining the consent of the labour union or the labour-management conference if there is no labour union, employers may request employees to work overtime. The maximum number of work hours should not exceed 12 hours per day (including both regular work hours and overtime), and the total number of extended work hours should not exceed 46 hours per month. The extension of work hours, with the consent of the labour union or the labour-management conference if there is no labour union, shall not exceed 54 hours a month and 138 hours every three months.
The employer may provide compensatory leave in lieu of the overtime pay with the consent of the employee (the ratio of compensatory leave and the overtime pay can be 1:1). The effective period of the aforesaid compensatory leave shall be agreed between the employer and the employee but no later than the end of the calendar year when the overtime work occurs. Upon expiration of the period of compensatory leave or the termination of the employment, the wages for unused compensatory leave shall be calculated based on the wage for the day when the work hours were extended or the rest day when the worker performed the work.
Health and Safety in the Workplace
Employer’s Duty to Provide a Healthy and Safe Workplace
Pursuant to Taiwan’s Occupational Safety and Health Act, employers are required to ensure the safety and health of the workplace to protect employees’ occupational safety and health. Specifically, employers must:
- Provide a safe working environment: Ensure that workplace facilities, equipment, and operational methods comply with safety standards, and conduct regular inspections and maintenance.
- Risk Assessment and Management: Conduct hazard identification and risk assessment within the workplace and implement appropriate risk management measures to mitigate or eliminate hazards.
- Safety and Health Education and Training: Provide employees with necessary safety and health education and training to equip them with relevant knowledge and skills to address potential workplace hazards.
- Emergency Response Measures: Develop and implement a contingency plan to respond to potential accidents or emergencies.
- Health Management: Provide necessary health examinations and health promotion measures to maintain employees’ physical and mental health.
Complaint Procedures
Pursuant to Paragraph 1, Article 39 of the Occupational Safety and Health Act, if employees discover that a business entity is violating the Act or related safety and health regulations, suspect an occupational disease, or experience physical or mental harm, they may file a complaint with the employer, the competent authority, or a labour inspection agency. Additionally, the competent authority or a labour inspection agency may conduct investigations to verify the preventive and remedial measures implemented by the employer.
Protection from Retaliation
Pursuant to Paragraph 4, Article 39 of the Occupational Safety and Health Act, employers shall not dismiss, transfer, or impose any other adverse treatment on employees who file a complaint. It is noteworthy that the relevant authorities are expected to officially implement Articles 22-1 to 22-3 of the Occupational Safety and Health Act on 1 July 2026. After this date, workplace bullying incidents will be regarded with the same level of seriousness as sexual harassment. Depending on the number of employees, employers will be subject to varying degrees of proactive obligations to prevent workplace bullying, including implementing preventive measures, establishing complaint and disciplinary procedures, and publicly displaying these policies in the workplace. Furthermore, it is mandated that when an employer becomes aware of workplace bullying, they must undertake immediate and effective corrective and remedial actions, such as implementing appropriate isolation measures, referring the affected parties for assistance, conducting relevant investigations, or imposing disciplinary actions, among others.
