Forvis Mazars in Taiwan technical update - December 2025

Taiwan Payroll and Employment Update. Effective 2026

Minimum Wage Increase
Starting January 1, 2026, Taiwan’s minimum wage will increase to NT$29,500 per month, up NT$910 or 3.18%. The hourly minimum wage will rise accordingly from NT$190 to NT$196. This marks the tenth consecutive annual increase. Since 2016, the monthly minimum wage will have increased by 47.4%, and the hourly rate by 63.3%. The adjustment aligns with the government’s Minimum Wage Act and the National Project of Hope, benefiting an estimated 2.47 million workers.

Enhanced Parental Leave Flexibility
Parents of children under three may take up to two years of unpaid parental leave, with an available salary subsidy of 80% for six months. From 2026, parental leave can be taken on a daily basis. Up to 30 days per parent within the two-year period, and a combined maximum of 60 days for both parents. Daily leave can be applied for up to 30 times, generally five days in advance, or one day in advance in emergencies subject to employer approval.

Expanded Family Care Leave
From 2026, family care leave will be converted from days to hours. Employees may take up to 56 hours of family care leave plus an additional 56 hours of personal leave for family care purposes, totaling 112 hours. Employers may not reduce attendance bonuses due to the use of family care leave.

This update reflects Taiwan’s continued focus on wage growth, work-life balance, and stronger support for families in the workplace.