A new option for working parents begins in January 2026
Taiwan is set to roll out a flexible parental leave system that lets eligible employees use part of their leave one day at a time. Starting January 1, 2026, parents will be able to take up to 30 days of parental leave in single day increments within their broader entitlement to take up to two years of unpaid leave until a child turns 3. The daily option is paired with a major convenience upgrade. Workers can continue social insurance coverage while on leave, apply for benefits online around the clock, and return to work with automatic reinstatement of insurance and retirement contributions.
Wage support during parental leave remains in place through social insurance. Each parent can claim pay replacement of 80 percent of average covered earnings for up to six months per child. If both parents each take the full six months, a seventh month of pay replacement is available. The daily leave option is designed for the real needs of families, from a sudden daycare closure to a child’s illness, without forcing a lengthy break from work.
The reform moves alongside another change that lets workers take family care leave by the hour up to a total of seven days, which equals 56 hours per year. The Ministry of Labor and the Bureau of Labor Insurance are updating systems, forms, and guides to make applications simpler and faster. To encourage small employers to support this flexibility, the government will provide a NT$1,000 incentive to firms that approve single day parental leave, with funds paid after verification through a single submission portal.
What changes on January 1, 2026
The package brings practical flexibility to two areas of leave that matter most to caregivers: parental leave and family care leave. It also updates application procedures so workers and employers spend less time on paperwork and get decisions more quickly.
Parental leave by the day
Eligible employees with at least six months of service can still apply for unpaid parental leave until a child’s third birthday for up to two years. Within that period, up to 30 days can be taken as single day leave. The remaining entitlement is used in blocks of at least one month. This gives parents a way to manage short, unplanned care needs without stepping away from work for a long stretch. Adoptive parents who have begun living with a child before formal adoption are also covered.
Applications generally require five days of notice. In emergencies, including a child’s illness, a school suspension, or a childcare closure, notice may be given the day before.
Hourly family care leave
Under the Gender Equality in Employment Act, workers have up to seven days of unpaid family care leave each year. From 2026, that entitlement can be used in one hour increments, up to a maximum of 56 hours in a year. This gives caregivers the option to handle a medical appointment or a school meeting without burning a full day. If the seven day limit is reached, employees may still use any remaining personal leave for caregiving. Employers cannot dock attendance bonuses or take punitive steps against staff for the lawful use of family care leave.
Pay replacement and benefits
Parental leave pay replacement is provided by social insurance rather than the employer. Each parent can receive 80 percent of average monthly covered earnings for up to six months per child. If both parents each take the full six months, a seventh month is available. During leave, workers who continue coverage will keep their social insurance active. Retirement contributions resume the day after leave ends and insurance status is restored automatically.
Streamlined applications
The Bureau of Labor Insurance has simplified the process. Workers may accumulate up to 30 single day leave requests and submit them together in one application. Applications can be submitted online or on paper. For online submissions, either the employer or the insured worker can apply 24 hours a day. Identity can be verified using a mobile phone and a National Health Insurance card, speeding up reviews. Forms have been revised so reinstatement and insurance continuation are handled in a single step, removing the need for employers to file separate reinstatement notices.
Employers that approve single day parental leave will receive a NT$1,000 incentive. A single online portal will receive account information and the incentive will be deposited after verification. Government websites are adding a dedicated section with how to guides for employees and employers, brief tutorial videos, details on subsidy and wage support, a calculator, and answers to common questions.
Why Taiwan is moving toward flexibility
Taiwan faces record low fertility and a rapidly aging population. Policymakers have been looking for ways to help families manage care while staying attached to the labor market. The previous structure for parental leave, which tended to push workers into long blocks, often did not fit the short, unpredictable realities of childcare. A daily option is meant to fix that mismatch.
The shift also matches social trends. Data from recent years shows more fathers are stepping in to take parental leave. Uptake among men has risen strongly since 2019, and men now account for a larger share of total parental leave use. At the same time, the absolute amount of maternity leave taken has declined, a reflection of fewer births. Employers, for their part, are contending with tight hiring conditions, and are looking for policies that help retain trained staff. Flexible parental leave, plus hourly family care leave, give companies a tool to keep talent connected to work while honoring family responsibilities.
How the new leave works in practice
Consider common scenarios parents face. A preschool class shuts down for two days after a flu outbreak. A doctor asks a parent to keep a child home one day after a fever. A caregiver must attend a short parent teacher conference. Under the 2026 rules, the parent can take single day parental leave for the two days away from school and still preserve the rest of the leave entitlement. For the short meeting, the worker can use one or two hours of family care leave instead of losing a full day of pay.
Daily parental leave is capped at 30 days within the broader two year window available until the child turns 3. Parents still have access to longer blocks in one month increments if a more extended period is needed. A worker might take several daily leave days over a few months to cover scattered crises, then later decide to use a one month block after the arrival of a grandparent caretaker or a change in childcare plans. The sequence can fit the family’s needs.
Notice rules are straightforward. Five days’ advance notice is the baseline. If a child falls ill, a kindergarten shuts down, or a daycare closes, the application can be made with one day of notice. Employers cannot reject an eligible, properly noticed application or penalize an employee for using the leave. Interference with lawful parental leave may lead to fines up to NT$300,000. Companies should ensure attendance bonuses, performance ratings, and promotion considerations do not punish the lawful use of leave.
What employers should prepare
Human resources teams will need to update internal policies, forms, and system logic to reflect daily parental leave and hourly family care leave. Handbooks and intranet pages should be revised to explain eligibility, notice periods, how to apply online, and how pay replacement works. Payroll and benefits teams should confirm that social insurance continuation and reinstatement flow automatically and that retirement contributions resume the day after a leave ends.
Workforce planning will matter more as daily leave use rises. Managers can build coverage plans for roles that cannot pause work and can cross train a pool of employees to handle critical tasks during short absences. A clear backfill plan reduces stress on teams and prevents overtime spikes for colleagues. Companies should review attendance bonus policies, ensuring they do not penalize employees for lawful use of family care leave or daily parental leave.
Small and micro employers are eligible for a NT$1,000 subsidy per approved day of single day parental leave. The government will deposit payments after verification through a single portal. Medium and large employers that go beyond legal minimums can pursue recognition in family friendly programs that highlight good practice in work life balance and may report those measures in ESG disclosures. The Bureau of Labor Insurance is also publishing online guides and short videos to help both employers and workers navigate the process with fewer delays.
How Taiwan compares regionally
Across East Asia, governments are trying to support parents and encourage a higher share of fathers to take leave. Taiwan’s 2026 update places it among the more flexible systems in the region because it combines daily parental leave with hourly family care leave and maintains a strong level of pay replacement through social insurance. The shift arrives as other Asia Pacific economies introduce major employment changes at the start of 2026, from wage adjustments to new leave schemes. For global employers operating in Taiwan, the update will feel familiar in principle but will require practical policy and systems changes to make the daily option work smoothly.
For families, small changes in design tend to have large effects. A daily option lowers the barrier for fathers who want to help without taking a long leave. Hourly family care leave lets a parent handle short tasks without losing a day’s pay or rearranging a full schedule. When employers implement the rules consistently and without bias, parents can stay engaged at work while caring for children in a way that makes sense for both home and the office.
What to Know
- Effective January 1, 2026, eligible employees can use up to 30 days of parental leave in single day increments
- The broader parental leave entitlement remains up to two years until a child turns 3, with the rest taken in one month blocks
- Family care leave can be used by the hour up to seven days, equal to 56 hours per year
- Parental leave pay replacement is 80 percent of average covered earnings for up to six months per parent, with a seventh month available if both parents each take six months
- Applications can be submitted online 24 hours a day by the employer or the insured worker, with mobile and NHI card identity verification
- Insurance status and retirement contributions resume automatically the day after leave ends when coverage continues during leave
- Small and micro employers that approve daily parental leave receive a NT$1,000 subsidy per approved day through a single portal
- Standard notice is five days, with one day notice allowed for emergencies such as a child’s illness or a school or childcare closure
- Employers cannot penalize or interfere with lawful leave use, with fines up to NT$300,000 for violations
- Official guides, calculators, and tutorials will be available in a dedicated online section to support employees and employers
