Labor regulations in Taiwan undergo revisions every year in response to social and economic developments, as well as changes in the labor market. In 2025, Taiwan’s labor regulations will undergo several significant changes aimed at further protecting workers’ rights, improving working conditions, and promoting corporate compliance. The following are the key changes in labor regulations for 2025:
Adjustment of the Minimum Wage
The labor regulations for 2025 include an adjustment to the minimum wage. Based on the current economic conditions and the cost of living, the minimum wage will be moderately increased. This measure aims to ensure that workers have sufficient income to meet their living expenses and improve the economic conditions of low-wage workers. Starting in 2025, the monthly minimum wage will be TWD 28,590, and the hourly minimum wage will be TWD 190.
Revision of the “Monthly Contribution Classification of Labor Pension” and Automatic Adjustment
In line with the adjustment of the monthly minimum wage, the "Monthly Contribution Classification of Labor Pension" has been revised. The monthly contribution wage for the 24th tier will be set at TWD 28,590. Additionally, to streamline administrative processes, reduce the operational burden on insured entities, and protect workers’ rights, Taiwan’s Labor Insurance Bureau will proactively handle the automatic adjustment of labor insurance, employment insurance, disaster insurance, monthly insured wages, and the monthly labor pension contribution wage.
Adjustment of the Maximum Subsidy for the Industry Talent Investment Program
To assist Taiwan’s employed workers in enhancing their knowledge and skills, or acquiring a second specialty through interdisciplinary learning, the Ministry of Labor in Taiwan promotes the Industry Talent Investment Program. This initiative offers diversified, practical training courses and subsidized 80% or 100% of the training costs for participating workers. Starting in 2025, the maximum subsidy for training expenses will be increased from TWD 70,000 to TWD 100,000 per person over a three-year period, in order to encourage employed workers to engage in self-directed learning.
Addition of Foreign Language Support in Skill Certification Exam Subjects
To assist foreign nationals in obtaining the technician certificates required for employment, the Ministry of Labor in Taiwan has successively promoted the addition of foreign language aids in four languages including Bahasa Indonesia, Vietnamese, Thai and Filipino (in English) to 32 occupational skills certification subject examination questions such as stationary crane operation, and added 7 additional occupations, including distribution line decoration level C, distribution cable decoration level C, chinese cooking – non vegetarian, vegetarian level B/C, western cooking level B/C, transmission underground cable decoration level C, transmission overhead line decoration level C, and food preparation level 1. In addition to the original migrant workers, new residents and foreigners coming to work in Taiwan, the skills test is applicable to foreign students, overseas chinese and other chinese students who have obtained work permits from 2025.
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Under Taiwan’s current regulations, foreign nationals are generally required to obtain a work permit before engaging in any employment in Taiwan. In other words, a work permit must be applied for and approved by the competent authority before a foreign national may lawfully work in Taiwan. As a general rule, employment is not permitted prior to the approval of the work permit.
As the global transition toward clean energy accelerates, Taiwan is also moving quickly to expand its renewable energy capacity. Offshore wind, hydrogen development and solar projects have attracted international developers and engineering firms to establish project teams and technical hubs locally.
The withholding tax system in Taiwan is a method of tax collection in which the “payer” of income deducts a prescribed percentage of tax from the payment made to the “recipient” of the income. The payer must then remit the withheld tax to the Taiwan tax authority on behalf of the income recipient within the required time period.
The Act for the Recruitment and Employment of Foreign Professionals was amended and came into effect on January 1, 2026. Under the amended Act, foreign professionals engaged in professional work are subject to the pension system prescribed in Taiwan’s Labor Pension Act (hereinafter referred to as the “New Labor Pension System”).