Statutory Leaves in Taiwan

I.National Holidays

i.Full Paid Holidays for Employee

New Year(1st January)
Chinese New Year (4 days from CNY Eve to 3rd Day of CNY in Lunar Calendar)
Peace Day (28th February)
Children’s Day (4th April)
Tomb Sweeping Day (4th or 5th April)
Labour Day (5th May
Dragon Boat Festival (5th May in Lunar Calendar)
Mid-Autumn Festival (15th of August in lunar calendar)
Double Ten Festival - National Day (10th of October)

Reference: Implementation Measures for Anniversaries and festivals

II.PTO - Annual Leaves (Mandatory Minimum)

i. An employee who would have worked for the same employer for a certain period shall be given special leave in accordance with the following provisions:

3 days (half year to 1 year of employment)
7 days (1 year), 10 days (2 years),
14 days (3 to 4 years),
15 days (5 to 9 years),
and one additional day per year until 30 days (10+ years).

Reference：Link

ii. Carry-over and Encashment

a. Employee to arrange PTO and inform employer in advance, employer can negotiate with employee and consult and make adjustments
b. Carryover is allowed upon mutual agreement by employee and employer. But no expiring for any untaken days.
c. 100% to cash-out (monthly pay/30* days of PTO)

Reference: Link

III. Sick Leaves

Common Practice: 5-10 Paid Sick leaves with full paid

Statutory Sick Leaves Pay: 50% pay for 1~30 days', 0% pay for days exceeding 30 days

How many "sick days" a year can workers have?

According TO ARTICLE 4 OF THE WORKERS 'LEAVE RULES, WORKERS MAY APPLY FOR ORDINARY SICKNESS LEAVE IF THEY MUST BE TREATED or RECUPERATED DUE TO ORDINARY INJURY, ILLNESS OR PHYSICAL CAUSE.
And according to the situation, whether the need for hospitalization has different days, divided into "no hospitalization leave" and "hospitalization leave" :
Non-hospitalization leave for illness and injury: If not hospitalized, the total amount shall not exceed 30 days in one year
Hospitalization leave: If hospitalization is required, the total of 2 years shall not exceed 1 year
In addition, the total amount of "non-hospitalization leave" and "hospitalization leave" within two years shall not exceed one year.

Reference

IV. Other Paid Leaves

Marriage Leaves: 8 days (working days)
Paternity Leaves: 7 days 100% pay - (Supporting Documents Required: Maternal health manual" (mother manual), certificate issued by the medical institution, birth certificate, etc., can be used as a reasonable proof of leave.
Gestation period inspection: 7 days 100% pay Reference
Maternity Leaves: Reference

8 weeks (before and after delivery, including holidays);
4 weeks for pregnancies over three months.
100% if employed for more than 6 months of seniority
50% under 6 months of seniority

Funeral leave

On the death of parent, foster-parent, step-parent, spouse, shall be entitled to eight days of funeral leave with pay;- On the death of grand-parent, son or daughter, parent of spouse, foster-parent or step-parent of spouse, a worker shall be entitled to six days of funeral leave with pay;
On the death of great-grandparent, brother or sister, grand-parent of spouse, a worker shall be entitled to three days of funeral leave with pay.

Child Care leaves - 30 days to 2 years leaves with 80% paid leave but Social insurance to cover the cost

Reference

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Taiwan

Statutory Leaves in Taiwan