Taiwan annual leave starts before the first anniversary

Taiwan annual leave entitlement begins at six months of continuous service under Article 38 of the Labor Standards Act, whose official English text was available on October 10. A worker does not have to reach the first anniversary to qualify for the initial allowance.

The statutory scale is only part of the rule. Article 38 also addresses who arranges the leave, payment for unused days, written records and the employer’s burden when disputing a worker’s entitlement.

The Ministry of Labor’s official English law text provides the basis for this guide. It concerns workers covered by the Act; it is not a determination that every contractual relationship, self-employed assignment or individual employment arrangement falls within its scope. Establish coverage and continuous service before calculating a balance.

Taiwan annual leave: count the service period

Article 38 specifies three days for service of at least six months but less than one year, seven days for at least one year but less than two, and ten days for at least two years but less than three. The next bands are fourteen days for at least three years but less than five, and fifteen days for at least five years but less than ten.

For service over ten years, the law provides an additional day for each year, up to thirty days. These are service-based bands for continuous work with the same employer or business entity. They are not a universal allowance based simply on age, occupation or the number of employers a person has worked for.

Before comparing a payroll balance with the scale, identify the employment start date, the period being counted and the days already taken. Ask for an explanation of any difference rather than assuming the displayed balance represents the full annual entitlement. This is a practical records check, not a substitute for resolving disputed facts about continuity or coverage.

Arranging leave is not the same as losing it

The second paragraph of Article 38 says workers arrange their annual paid leave. It also allows the employer to consult and adjust arrangements with workers because of urgent business needs or workers’ personal factors. The consultation provision should be read with the worker’s scheduling right, not as though the first sentence disappeared.

The employer must inform workers to arrange their annual leave when they meet the qualifying conditions. That requirement makes the anniversary or other relevant service milestone important to both sides. A worker approaching a new band can use the official scale to frame a specific question about the entitlement and the period to which it applies.

Keep a written record of requested dates, agreed changes and days actually taken. Article 38 does not make this article’s suggested personal checklist an additional legal condition of entitlement. It is a way to preserve the details that can otherwise be lost when schedules are changed through brief conversations.

Unused days require a separate calculation

The law requires payment for annual paid leave not used at the end of the relevant year or when the contract ends. It also permits unused leave to be extended into the following year by agreement between employer and worker. Days carried over under that agreement must be paid if still unused at the end of the following year or when the contract ends.

That is not a basis for assuming unused leave simply vanishes. Nor should an agreed carryover be confused with an unlimited right to keep accumulating days indefinitely. The law describes both the agreement and the later payment obligation; a balance should distinguish current leave from any days carried forward.

Employers must record leave dates and the amount paid for unused leave in the payroll roster and notify workers in writing regularly each year. If a worker claims rights under Article 38 and the employer says those rights do not exist, the provision places the burden of proof on the employer.

For a trip planned around approved leave, our Taiwan high-speed rail booking guide covers the separate transport arrangements. Confirm the leave dates before treating an itinerary as settled. The legal starting point is the worker’s service and applicable entitlement, not the date printed on a ticket.