Labor Rights and Benefits

  • Minimum Wage Increase:

    • Monthly Salary: Increased to NT$29,500.

    • Hourly Wage: Increased to NT$196.

    • Impact: Expected to benefit over 2 million workers.

  • New Labor Leave Regulations:

    • Ordinary Sick Leave: Employers cannot impose unfavorable treatment on workers who take less than 10 days of sick leave in a year.

    • Family Care Leave: The reason for taking leave is broadened to "personally caring for family members," and leave can be taken in "hours."

    • Unpaid Parental Leave: Applications can be made in "days," up to a maximum of 30 days. In principle, applications must be made 5 days in advance, but can be made 1 day in advance for emergencies.

    • Employer Responsibility: Employers bear the burden of proof for any unfavorable treatment given to workers for taking sick leave; deduction of full attendance bonuses must not violate the principle of proportionality; performance appraisals must comprehensively consider work performance.

    • Penalties: Employers who fail to grant leave in accordance with the law will be fined between NT$20,000 and NT$1,000,000.

  • Retirement Age Delayed:

    • For workers born in or after 1962 (Republic of China year 51), the statutory age for claiming labor insurance old-age pension is raised to 65.

  • Childbirth and Housing Subsidies:

    • Childbirth Subsidy: For female Taiwan nationals participating in social insurance and mothers of newborns not participating in social insurance, the childbirth payment plus subsidy is increased to NT$100,000 per birth, with proportional increases for multiple births.

    • Marriage and Childrearing Housing Rent Subsidy: Newlywed families receive an additional 50% subsidy for 2 years, with another 50% added for each child born. The income threshold for application is relaxed to 3.5 times the minimum living expense.

    • Housing Assistance: Subsidies for repairs under subleasing and management can be used for childcare safety facilities, up to NT$6,000; 20% of central social housing units are reserved for families with marriage and childrearing needs, with a maximum lease term of 12 years.

Social Welfare and Living Subsidies

  • Living Subsidies for Disadvantaged Groups:

    • Low-Income Households: An additional NT$1,000 per person per month.

    • Low-Middle Income Households: An additional NT$750 per person per month.

    • Low-Middle Income Marginal Households (Families with an average total income per person between 1.5 and 2.5 times the minimum living expense): An additional NT$500 per person per month.

    • Implementation Period: From January 2026 to January 2027, for a total of 13 months.

  • Culture Coin Increase:

    • Applicable Age: Expanded to 13 to 22 years old.

    • Amount: 1,200 Culture Points issued per person.

  • Travel Subsidies:

    • Weekday Accommodation Subsidy: For non-consecutive holidays on weekdays (Sunday to Thursday), NT$800 off for the first night, NT$1,200 off for the second consecutive night, up to a maximum subsidy of NT$2,000.

    • Birthday Accommodation Discount: 1,000 lucky winners born in the current month will be drawn each month to receive NT$1,200 in birthday accommodation money.

    • Amusement Park Discount: With an accommodation receipt for a weekday (Monday to Thursday, excluding national holidays), free admission to 26 amusement parks across Taiwan on the following day.

    • Taiwan PASS Discount: 40% off Taiwan PASS purchased on weekdays (NT$1,000 per set), or NT$1,500 accommodation voucher with Taiwan PASS purchased on weekdays, limited to 20,000 sets each.

    • Employee Travel Subsidy: Travel agencies recruiting employee tours of 30 or more people (2 days and 1 night or more, with no more than 1 day on weekends/holidays) will receive a reward of NT$10,000 per group (limited to 10 groups per travel agency); each company will receive a subsidy of NT$20,000 (limited to 1 group).

Medical and Health Care

  • Long-Term Care 3.0:

    • From January 1, 2026: Expanded coverage to include young people with dementia under 50 and subjects of post-acute integrated care plans.

    • From July 1, 2026: Added subsidy for rental of smart technology assistive devices, with a quota of NT$60,000 every 3 years, for items such as transfer, mobility, bathing/excretion, home care beds, and safety monitoring.

  • New Vaccine Regulations:

    • Pneumococcal Vaccine: From January 15, 2026, seniors aged 65 and over, indigenous people aged 55-64, and high-risk subjects aged 19-64 will switch to a single-dose new vaccine (publicly funded).

    • COVID-19 Vaccine: From January 1 to February 28, 2026, free vaccinations will be available for those aged 6 months and older who have not yet been vaccinated.

    • Meningococcal Vaccine: From January 1 to January 31, 2026, approximately 3,000 doses of unexpired vaccines will be released for free vaccination (no vaccine costs) at 32 travel medicine contract hospitals.

  • Health Screening and Rewards:

    • Stomach Cancer Screening: Comprehensive promotion of one-time free H. pylori screening for people aged 45 to 79.

    • Health Coin: Expected to launch in the first quarter of 2026, the public can accumulate points by participating in cancer screenings, getting vaccinated, or achieving walking goals, which can be exchanged for health products or to offset costs.

Traffic and Safety

  • New Motorcycle License Test System:

    • Written Test: Hazard perception questions will be added to the motorcycle written test starting from the end of January 2026.

  • Senior Driver System:

    • Lowered Age for License Renewal: From May 2026, the threshold for senior driver license renewal will be lowered from 75 to 70. Licenses renewed between ages 70-74 will be valid until age 75, after which renewal will be required every 3 years.

    • Encouraged Surrender: Those who qualify can voluntarily surrender their license and apply for TPASS public transport subsidies with their "Senior Citizen Card."

  • High-Risk Driver Re-training:

    • From March 2026, those who commit specific major violations (such as running red lights, serious speeding, etc.) 3 or more times within a year must participate in a 3-hour road traffic safety seminar at their own expense. Failure to complete the training will result in license suspension.

  • Heavy Penalties for Unlicensed Driving:

    • Cars: The maximum fine is increased to NT$60,000.

    • Motorcycles: The maximum fine is increased to NT$36,000.

    • Repeat Offenders: For those with repeated violations within 10 years, there will be no cap on fines and the vehicle will be confiscated on the spot.

  • Pet Registration:

    • From January 1, 2026, failure to implant a chip and complete pet registration for domestic cats will result in a fine of NT$3,000 to NT$15,000.

Tax Benefits

  • Comprehensive Income Tax Reduction (applicable for tax filing in May 2026):

    • Basic Living Expense: Expected to increase to NT$213,000.

    • Tax-Exempt Amount: Increased to NT$101,000 (NT$151,500 for those aged 70 and over).

    • Standard Deduction: Increased to NT$136,000 for singles, and NT$272,000 for those with spouses.

    • Special Deduction for Salary Income: Increased to NT$227,000.

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