Taiwan


Amendments to the Memorial Days and Holidays Act – new national holidays

Impact date: 31 May 2025 (date of enforcement) On 9 May 2025, Taiwan’s Legislative Yuan passed amendments to the Memorial Days and Holidays Act to designate the day before lunar New Year’s eve, Teacher’s Day (28 September), Retrocession Day (25 October), and Constitution Day (25 December) as official national holidays. Labor Day (1 May), previously applicable only to employees covered under the Labor Standards Act, will now apply to all workers nationwide.

Employer implications/action needed Employers should update internal holiday calendars and working schedules to include the newly recognized holidays. If employees are required to work on a national holiday, they must be compensated with double pay or provided with substitute leave in accordance with the Labor Standards Act. HR management systems should also be adjusted to ensure that payroll and attendance comply with the new legal requirements.

Employer risk Non-compliance with new holiday entitlements could result in administrative penalties and/or employee claims under the Labor Standards Act.

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Delphine Chen Senior Partner


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Vera Chang Associate Partner


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