Mandatory Employer and Employee Contributions in Taiwan



Modified on: Tue, 25 Nov, 2025 at 11:46 AM


Starting from the 2023 Contribution Standards, the following employment social liability contributions are mandatory in Taiwan: 


Employer Contributions

  • Arrear Wage: 0.025% of total income capped at 45800
  • Worker's Compensation (Labor Occupational Accident Insurance): 0.14% of total income capped at 72800
  • Labour Insurance: TWD 2501 -v4008 per month (based on insured salary as per annual contribution standards). 
  • Labour Pension: TWD 1715  - 9000 per month (based on insured salary as per annual contribution standards). 
  • National Health Insurance Plan: TWD 1384 - 15146 per month (based on insured salary)


For cost estimates, use the Cost Simulator@Horizons Portal


Contribution standards in Taiwan are reviewed annually. Authorities typically announce the standards for the upcoming year in late December. For reference, the 2025 standards are provided in the attached “Table 3-in-1.”

Monthly employer contributions do not always remain consistent, especially during partial months caused by onboarding or offboarding. These amounts vary according to specific calculation rules. Most contributions, such as Arrear Wage, Worker’s Compensation, Labour Pension, and Labour Insurance, are prorated for incomplete months using the following formula:

Round(Contribution ÷ 30 × X, 0) X = 30 – number of non-working days in the month

The only exception is National Health Insurance, which cannot be prorated. Its premiums are calculated on a full-month basis, with the last day of the month determining the responsible insurance unit for payment.


Contribution ItemReview FrequencyProration for Partial Months?
Arrear Wage
MonthlyYes
Worker's Compensation
MonthlyYes
Labour Pension
MonthlyYes
Labour Insurance
Monthly & QuarterlyYes
National Health Insurance
MonthlyNo



Employee Payroll Contributions


Employees also contribute the following percentages:

  • Labour Insurance: 1.5%
  • Employment Insurance: 0.25%
  • Pension Fund: Up to 6% (optional)
  • National Health Insurance: 1.67%


Individual Income Tax Rates

  • TWD 0 – 590,000: 5%
  • TWD 590,001 – 1,330,000: 12%
  • TWD 1,330,001 – 2,660,000: 20%
  • TWD 2,660,001 – 4,980,000: 30%
  • Over TWD 4,980,000: 40%

Attachments (1)

pdf

Horizons 3-i....pdf
160 KB

Was this article helpful?

That’s Great!

Thank you for your feedback

Sorry! We couldn't be helpful

Thank you for your feedback

Let us know how can we improve this article!

Select at least one of the reasons
CAPTCHA verification is required.

Feedback sent

We appreciate your effort and will try to fix the article



Related Articles