How are salaries prorated in Taiwan?

Pro-rata is the proportional value of a part compared to its whole. A pro-rata salary is when employers pay their employees for the number of hours they worked in proportion to what they would earn if they worked full-time. This often occurs when an employee does not work for their predetermined hours in the given pay period or month.

[The Taiwan Monthly Salary Cycle]:By Calendar Month (1st - 28th/30th/31st)

and [Statutory Payable Days]:  360 days per year/30 days per month ( No matter how many working days in certain calendar month)


Q:What's the calculation rule in Taiwan  for incomplete monthly working by FTE (Full-time Employee)?

How would the salary for the monthly if the employee onboard/offboard in the Middle of the Month. 


A:Prorata Caculation in Taiwan for incomplete month employed:


 = Round(Base Pay/30* X,0)

  X= Calendar days valid for employment max at 30

e.g. Someone start on 9th May 2023 as date of commencement, with monthly salary agreed at  TWD 30000, 

 - So His/Her May salary will be TWD 30000/30*23= CNY 23000.


Q: How about other compensation for incomplete payable month?ie Allowance

A:There's no STATUTORY but COMMON PRACTICE are to follow the rule of Basic Salary

= Round(Base Pay/30* X,0) 


Q:Then any Statutory caculation rule for annual bonus?

A:  No, there's no statutory ones, but COMMON PRACTICE  are 

=Round(X/365* Entitlement for full year, 0)

X=Valid calendar days of employment in the calendar year



Article 123 OF  Civil Code 

The month or the year specified in this code is to be calculated in accordance with the official calendar.

If a period is fixed by months or years in such a manner that they does not calculate consecutively, a month is reckoned as thirty days, a year as three hundred and sixty-five days.


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