TAIWAN PEO & EOR
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DID YOU KNOW
- Progressivism is a key element of Taiwanese politics, and in 2019 it became the first Asian nation to legalise same-sex marriage.
- In Taiwan, the colour white symbolises death, and is worn at funerals.
- Until 2007, following the construction of the Burj Khalifa in Dubai, Taipei in Taiwan was home to the world’s tallest building, ‘The Taipei 101’.
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Working in TAIWAN
Employment Information
Taiwan has been subject to a vast range of foreign investment and high productivity, helping it to achieve its position as one of the world’s wealthier nations. Taiwan’s rapid industrial and economic growth in the late 20th century was so unprecedented that is has even been dubbed the ‘Taiwan Miracle’.
Some of Taiwan’s biggest industries include electronics, communications, semiconductors, petroleum refining, chemicals, and more. Many of the world’s top communication and technology firms are regularly establishing branches in Taiwan (Google is one such example), and many expats relocate here every year to find work with leading organisations.
Financial Year Dates
Taiwan’s financial year runs from 1st January to 31st December.
Minimum Wage
As of 2025, Taiwan’s minimum wage is NT$28,590 per month, or NT$190 per hour.
Standard working hours
Employees in Taiwan cannot work more than eight hours a day (unless overtime has been agreed) and cannot work more than 40 hours per week. Employees are entitled to two days off for every seven days worked; one of these is mandatory, the other can be worked and compensated for as overtime. Usual business hours in Taiwan are 9:00am till 17:30pm for office staff, and 8:00am till 17:00pm for factory staff. At least an hour’s lunch break must be provided.
Overtime
In Taiwan, overtime is considered work which exceeds the standard 40 hours per week. The first two hours being paid at 134% of the employee’s regular salary rate. The second two hours being paid at 167%. Taiwan Labour Law makes it illegal for employers to require employees to work on rest days. Employees are entitled to two rest days per week, one of those being a Sunday.
Holiday Allowance
Paid annual leave in Taiwan is generally accrued based on an employee’s length of continuous service. This usually works in the following way:
- 3 days of paid leave for an employee who has completed 6 months to less than a year of service
- 7 days of paid leave for employees who have completed a year’s service
- 10 days of paid leave for employees who have completed two years’ service
- 14 days of paid leave for employees who have completed three years’ service
- 15 days of paid leave for employees who have completed five years’ service
Generally, an additional day of paid leave is provided for each year of service thereafter (up to a maximum for 30 days).
Sick Leave
Employees in Taiwan are entitled to 30 days of sick leave if they are not hospitalised; or up to one year within a two-year period if they are hospitalised.
Maternity & Paternity Leave
Maternity Leave: Expectant mothers are entitled to eight weeks of maternity leave, which should commence prior to their expected due date. If she has been continuously employed for more than six months, she is entitled to full wages. If she has been employed for less than six months, she is entitled to half of her wages.
Paternity Leave: Employees with pregnant spouses are entitled to 7 days of paid paternity leave.
Additional Leave
Marriage Leave: Employees are entitled to eight days of paid marriage leave
Bereavement Leave: Employees are entitled to 8 days of paid bereavement leave for the death of a spouse, parent or adoptive parent; 6 days of paid leave for the death of the employee’s spouse, adoptive or stepparents of the spouse, a child, or a grandparent; and 3 days of paid leave for the death of a sibling
Menstruation Leave: If a female employee finds it difficult to work while menstruating, she is entitled to one day of menstruation leave per month
Public Holiday
Taiwan celebrates a range of public holidays where employees are not permitted to work. These holidays include:
- New Year’s Day
- Chinese New Year’s Eve
- Lunar New Year
- Peace Memorial Day
- Qingming Festival
- Children’s Day
- Labour Day
- Dragon Boat Festival
- Mid-Autumn Festival
- National Day
Social Contributions
Both employees and employers in Taiwan contribute towards three social security programs in Taiwan:
- The Labour Insurance Program (LIP) provides mandatory cover for work-related injuries, disabilities, and pensions
- The National Health Insurance Program (NHIP) provides mandatory comprehensive healthcare cover
The Labour Pension Program (LPP) provides retirement benefits (foreign individuals are not eligible for this cover)
Income Tax
For residence and anyone staying at least 183 days in Taiwan per year, earnings are subject to income tax.
Taxable Income (NTD) | Tax Rate |
0 – 590,000 | 5% |
590,001 – 1,330,000 | 12% |
1,330,001 – 2,660,000 | 20% |
2,660,001 – 4,980,000 | 30% |
4,980,001 and above | 40% |
In addition to regular income tax calculations under the Income Tax Act, Taiwan also imposes Income Basic Tax (IBT), at a flat rate of 20%, on individuals who are tax residents in Taiwan (including expatriates who stay in Taiwan for 183 days or more in a tax year).
Non-residents residing in Taiwan for less than 90 days per calendar year, are subject to 18% withholding tax (WHT) on salary earned from a Taiwan registered entity. Any income earned from an entity registered outside of Taiwan is exempt.
Non-residents residing in Taiwan for more than 9 days but less than 183 days per calendar year are subject to a flat tax rate of 18%, regardless of where the income is paid from.
Health Care
Taiwan has universal health care, which is managed by the Taiwan National Healthcare Insurance (NHI) system. On average the insurance premium paid by Taiwanese citizens is NT$1377 per month, which is approximately USD$42. Such a low health care expense allows access to most citizens. Services covered include:
- Preventative treatment
- Primary care
- Specialist care
- Hospital visits
- Mental health services
- Long-term care
- Outpatient care
- Medical Prescriptions
Visas
The process of obtaining a work permit can take up to 4 months, depending on the worker’s nationality. For employees working in Taiwan for more than 3 months, the employee is required to apply for a resident visa. Required documentation is as follows:
- Completed Work Visa Application Form
- Photocopy of passport with at least 6 months’ validity and 3 blank pages
- Two passport-sized photos with a white background, taken within the last 6 months
- Health Certificate issued in the past 3 months (original and photocopy)
- Candidate’s current job description
- Candidate’s latest CV
- Candidate’s current employment contract
Gibson Watts Global EOR can also provide guidance on this process. An EOR can provide a payroll solution in Taiwan, so that workers can easily set up in Taiwan and businesses can easily place workers in-country.
13th Salary?
A 13th month salary payment is common practice in Taiwan, but is not required by law. 13th month salary payments are often paid just before the Chinese New Year holiday.
Cultural Information
Taiwan’s culture is heavily influenced by its Confucian Chinese and indigenous Taiwanese roots. The prevalent religious beliefs in Taiwan include Buddhism and Taoism, and the official language spoken is Mandarin.
The business culture is Taiwan in non-confrontational, professional, and polite. Taiwanese people are hard-working and generally work longer hours than most workers in other large economies.