Written employment contract is not required but are highly recommended especially for foreign employees.


Salaries are paid on monthly for work done between the 1st and last day of the month. Payday is typically on the 15th of every month.

HR & Labor

Working Hours: Full time employment is 40 hours per and no more than 8 hours per day. Minimum Working Age: An employee must be 15 years of age in order to be employed.


Foreign employees must obtain a working permit prior to entering Taiwan and can only be employed in the specialized fields set by the local government.

Minimum Wage

Minimum wage is NT $120 per hour.

Pension Fund

Government contributes 2.8% of the monthly minimum wage. The minimum wage currently is NT$18,780.

Employees contribute 4.2% of the monthly insured amount which is NT $17,280.

Severance Payments

The severance pay is calculated one-month salary for each year worked in the company.

Advance Notice

No official advance notice period set.

Termination Procedure

Employer must give 10 days’ notice to the employee if they have been in the company for less than one year, 20 days’ notice if they have been in the company for more than one year but less than three years, 30 days notice if they have been employed for more than 3 years. Employer can also offer a payment in lieu of notice.

Sick Days

They are allowed to 30 days per year for non-hospitalized sick leave, and up to one year of hospitalized sick leave.

Vacation Days

If the employee has been in the company from 1 to 3 years, they are entitled to 7 days of paid vacation, from 3 to 5 years they are entitled to 10 days of paid vacation, 14 days if they have been working from 5 to 10 years and over 10 years they are entitled to 30 days of vacation.

Public Holidays

There are 17 official paid holidays.

Additional Employee Withholdings

1) Social Insurance – government contributes 0.8% of the employee earnings. The maximum monthly earnings for the contributions are NT$43,900.
2) Labor Pension Fund – no contribution by the government.

1) The employer contributes 5.25% of monthly payroll. The maximum contributions are NT $43,900.
2) Contribution of at last 6% of the monthly payroll. Maximum contribution is NT$150,000.

1) 1.6% of the monthly income. The maximum contributions are NT$43,900.
2) Voluntary contribution of 6% of monthly earnings. The minimum monthly wages are NT$18,780 and maximum is NT$43,900.


VAT is 5% standard rate.