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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Insured salary maintained during temporary suspension for sexual harassment investigations
Impact date: 31 May 2025 (date of enforcement) On 29 May 2025, Taiwan’s Ministry of Labour amended the Enforcement Rules of the Labor Occupational Accident Insurance and Protection Act to clarify that, where an employer temporarily suspends an employee from duty during an internal investigation into sexual harassment allegations, the employer must not adjust that employee’s insured salary under the Labor Occupational Accident Insurance scheme.
Employer implications/action needed Employers should promptly review and update their internal policies, including preventive measures, complaint-handling procedures and disciplinary rules to ensure compliance with the revised insurance obligations during investigation-related suspensions.
Employer risk While the amendment does not introduce direct administrative penalties under the Labor Occupational Accident Insurance and Protection Act, failure to comply may nonetheless give rise to reputational risks, employee grievances, or challenges under other labor laws.
Clarification on public leave for sexual harassment proceedings
Impact date: 25 August 2025 (date of enforcement) On 25 August 2025, Taiwan’s Ministry of Labour issued an interpretive ruling clarifying that, under Article 27(4) of the Gender Equality in Employment Act, employees are entitled to paid public leave not only for attending court proceedings related to sexual harassment, but also for attending mediation sessions conducted under other applicable laws. Employers must therefore grant public leave for both court hearings and mediation appointments arising from such cases.
Employer implications/action needed Employers should promptly review and revise internal policies and employee handbooks to expressly provide for paid public leave in connection with both court and mediation proceedings concerning sexual harassment incidents. HR and line managers should also be briefed to ensure appropriate handling of such leave requests.
Employer risk Failure to comply may result in administrative sanctions, including administrative fines, the public disclosure of the employer’s and responsible person’s names and recurring fines if rectifications are not made by the specified deadline, pursuant to the Gender Equality in Employment Act.
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