What are the standard working hours in Taiwan, Republic of China?

In Taiwan, the standard working hours for an employee are as follows:

• An employee cannot work more than 8 hours a day.
• An employee cannot work more than 40 hours a week.
• When extended, total work hours cannot exceed 12 hours a day.
• The accumulated extended work hours in a month cannot exceed 46 hours.

Is overtime governed by law in Taiwan, Republic of China? If so, what are the specifics outlined by law?

In Taiwan, the Republic of China, overtime is governed by the Labor Standards Act. The Act outlines the following specifics regarding working hours and overtime:

• The maximum standard working hours are 8 hours per day and 40 hours per week.
• Overtime cannot exceed 12 hours in a single day.
• The total number of overtime hours is limited to 46 hours per month.
• Combined normal hours and overtime cannot exceed a total of 12 hours per day.

How is overtime payment calculated in Taiwan, Republic of China?

In Taiwan, working hours are 8 hours per day and 40 hours per week, with 2 days off each week. A worker may only work overtime on 1 of the 2 days off. Total working time (i.e. normal hours plus overtime) cannot exceed 12 hours per day.

Overtime pay is 1/3 of the normal hourly rate for less than 2 hours overtime, 2/3 of the rate for 2 to 4 hours of overtime and double pay during national emergencies. Working on a 6th day in 1 week is considered entirely overtime, and the overtime pay is calculated according to number of hours worked.

How is the time off in lieu payment calculated in Taiwan, Republic of China?

In Taiwan, Republic of China, the calculation of time off in lieu payment for overtime work is based on the duration of the overtime performed. The details are as follows:

• When the overtime work does not exceed 2 hours, the worker is paid, in addition to the regular hourly wage, at least an additional one-third of the regular hourly rate.
• When the overtime work exceeds 2 hours but does not exceed 4 hours in total, the worker is paid, in addition to the regular hourly wage, at least an additional two-thirds of the regular hourly rate.
• When the overtime work is governed by Paragraph 4 of Article 32, the worker is paid two times the regular hourly rate.

What are the eligibility rules for time off in lieu in Taiwan, Republic of China?

In Taiwan, supported employees are generally eligible for time off in lieu as compensation for working overtime on their designated rest days.

How many days before the actual start date should the employment agreement be signed for payroll purposes in Taiwan, Republic of China?

In Taiwan, Republic of China, the employment agreement must be signed before the payroll cutoff date in order to be included in the monthly payroll. It is also required to have the employment agreement signed 3 business days before the start date to allow sufficient time for the social insurance enrollment of the supported employee, as social insurance cannot be backdated in Taiwan. While there is no specific regulation mandating these timelines, it is important to adhere to them to ensure proper payroll processing and social insurance enrollment.

Can employment agreements be backdated in Taiwan, Republic of China?

No, employment agreements cannot be backdated in Taiwan.