In Taiwan, employees are entitled to special leave (特別休假) under the Labor Standards Act. The entitlement increases with length of service: 3 days after 6 months, 7 days after 1 year, 10 days after 2 years, 14 days after 3 years, and increasing further for longer service. Employees can choose when to take their leave, subject to operational requirements.

Statutory entitlement

3 days after 6 months to 1 year. 7 days after 1–2 years. 10 days after 2–3 years. 14 days after 3–5 years. 15 days after 5–10 years. Increasing to a maximum of 30 days for 10+ years of service.

Eligibility

All employees under the Labor Standards Act are entitled to special leave. The entitlement is based on the employee's length of service with the same employer.

Employer obligations

  • Grant special leave as per the statutory minimum (3–30 days based on service).
  • Pay the employee's regular wage during special leave.
  • Allow the employee to choose the timing of special leave.
  • Pay for unused special leave on termination or at the end of the year (if the employee chooses to carry it forward and the employer agrees to payout).
  • Not require the employee to forfeit special leave.
  • Maintain records of special leave taken by each employee.

Employee rights

  • Right to 3–30 days of special leave based on length of service.
  • Right to choose the timing of special leave.
  • Right to be paid for unused special leave.
  • Right to be paid at the regular wage rate during special leave.

Common pitfalls

  • Not paying for unused special leave — employers must pay for unused leave either at the employee's request or on termination.
  • Not allowing the employee to choose the timing — the employee has the right to schedule their leave.
  • Confusing special leave with other types of leave — special leave is distinct from sick leave, marriage leave, and funeral leave.

How special leave accrues

Special leave increases with length of service. After 6 months of service, the employee receives 3 days. After 1 year, 7 days. After 2 years, 10 days. After 3 years, 14 days. After 5 years, 15 days. After 10 years, the leave increases by one day per year up to a maximum of 30 days.

Unused leave payout

Unused special leave must be paid out at the employee's request or on termination. The payout is calculated at the employee's regular daily wage rate.

Scheduling special leave

Employees have the right to choose when to take their special leave. The employer cannot unilaterally schedule the leave without the employee's agreement, although operational requirements may be considered.

Frequently asked questions

Can special leave be carried forward?

Unused special leave can be carried forward to the next year by mutual agreement. If the employer agrees to carry-over but the employee requests payout instead, the employer must pay for the unused leave.

Are part-time employees entitled to special leave?

Yes. Part-time employees are entitled to special leave on the same basis as full-time employees, pro-rated based on their working hours.

What is the payment rate for unused special leave?

Unused special leave is paid at the employee's regular daily wage rate. This includes all regular wages and allowances.

Sources

This page is provided for general guidance and does not constitute legal advice. Always check the cited primary source for current law before making employment decisions.