Taiwan Compliance Guide: Employment & Payroll, Tax & Regulations
Key Law Terms Overview in Taiwan
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Regulation Updates in Taiwan
Taiwan Population Strategy - Family Support
What it is: The Taiwan Population Strategy – Family Support policy update expands family-friendly workplace measures, including extended maternity and paternity leave, upgraded childcare/parental leave, and incentives for reduced or flexible working time, with government subsidies to reimburse employers for wages paid for the additional leave days.
What it changes: It updates employer obligations on mandatory benefits and working time to accommodate longer and more flexible leave, supported by government subsidies reimbursing wages for the extra leave days.
Who is affected:
- Employers
What employers should do:
- Prepare to implement the extended maternity and paternity leave and the upgraded childcare/parental leave.
- Consider offering reduced or flexible working time as part of the policy changes.
- Note that government subsidies are available to reimburse wages for the additional leave days.
Notes: Effective month: 2026-05. Manual verification recommended.
Outdoor High-Temperature Inspection and Heat Hazard Improvement Tracking Mechanism
What it is: A national policy requirement for outdoor work under high temperatures to implement an inspection and improvement tracking mechanism.
What it changes: Employers must provide shade, cooling, drinking water and additional rest breaks, remediate identified deficiencies, and upload evidence for verification, creating new obligations affecting working time and occupational safety compliance.
Who is affected:
- Employers
What employers should do:
- Provide shade, cooling, and drinking water for outdoor work
- Provide additional rest breaks as required
- Remediate any identified deficiencies
- Upload evidence of compliance for verification
Notes: Effective month: 2026-06. Manual verification recommended.
Enforcement Rules of Delivery Workers' Rights Protection and Delivery Platform Management Act
What it is: The Enforcement Rules of Delivery Workers’ Rights Protection and Delivery Platform Management Act establish detailed obligations for delivery platforms, including remuneration disclosure, calculation of delivery service time, and procedures for occupational accident insurance and contract termination.
What it changes: This update adds specific duties for delivery platforms on remuneration disclosure, how delivery service time is calculated, and rules governing occupational accident insurance procedures and contract termination, creating new employer responsibilities related to termination and payroll.
Who is affected:
- Employers (delivery platforms) and their contractors/workers explicitly implied by the policy summary.
What employers should do:
- Prepare for remuneration disclosure requirements.
- Align processes with the updated rules on delivery service time calculation.
- Review and implement occupational accident insurance procedures and the contract termination rules.
Notes: Effective month: 2026-05. Manual verification recommended.
Discover the latest employment and compliance updates in Taiwan — helping you stay ahead in a changing regulatory landscape.