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ChineseTaiwan Labor Law (Labor Standards Act)
台湾劳动法（Labor Standards Act）
Overview
概述
The Labor Standards Act (勞基法, LSA) sets minimum labor standards in Taiwan. It covers working hours, overtime, leave, wages, and termination. These are MINIMUMS — employers can offer better but not worse terms. This skill focuses on Taiwan-specific requirements.
《劳动基准法》（勞基法，LSA）设定了台湾的最低劳动标准，涵盖工时、加班、休假、工资和解雇。这些均为最低标准——雇主可提供更优待遇，但不得低于此标准。本技能聚焦台湾特有的合规要求。
Framework
核心原则
IRON LAW: LSA Is a Floor, Not a Ceiling
Everything in the LSA represents the MINIMUM employer obligation.
Employment contracts can exceed these standards but NEVER go below them.
A contract clause that provides less than LSA minimums is void even if
the employee signed it. "The employee agreed to it" is not a defense.IRON LAW: LSA Is a Floor, Not a Ceiling
Everything in the LSA represents the MINIMUM employer obligation.
Employment contracts can exceed these standards but NEVER go below them.
A contract clause that provides less than LSA minimums is void even if
the employee signed it. "The employee agreed to it" is not a defense.Working Hours & Overtime
工时与加班
| Rule | Standard |
|---|---|
| Regular hours | 8 hours/day, 40 hours/week |
| Overtime cap | 46 hours/month (can extend to 54 with labor-management agreement) |
| Rest day | 1 regular day off (例假) + 1 rest day (休息日) per week |
Overtime Pay Calculation:
| Period | Rate |
|---|---|
| Weekday overtime, first 2 hours | 1.34x regular hourly rate |
| Weekday overtime, hours 3-4 | 1.67x regular hourly rate |
| Rest day (休息日) overtime, first 2 hours | 1.34x (minimum 4 hours counted) |
| Rest day overtime, hours 3-8 | 1.67x |
| Rest day overtime, hours 9-12 | 2.67x |
| Regular day off (例假) overtime | 2x + compensatory day off |
| National holiday overtime | 2x |
| 规则 | 标准 |
|---|---|
| 常规工时 | 8小时/天，40小时/周 |
| 加班上限 | 每月46小时（经劳资协议可延长至54小时） |
| 休息日 | 每周1例假日 + 1休息日 |
加班费计算规则:
| 时段 | 费率 |
|---|---|
| 平日加班前2小时 | 1.34倍常规时薪 |
| 平日加班第3-4小时 | 1.67倍常规时薪 |
| 休息日加班前2小时 | 1.34倍（至少按4小时计算） |
| 休息日加班第3-8小时 | 1.67倍 |
| 休息日加班第9-12小时 | 2.67倍 |
| 例假日加班 | 2倍时薪 + 补休 |
| 法定节假日加班 | 2倍时薪 |
Leave Entitlements
休假权益
| Type | Entitlement |
|---|---|
| Annual leave (特休) | 6 months: 3 days → 1 year: 7 days → 2 years: 10 days → 3-5 years: 14 days → 5-10 years: 15 days → 10+ years: +1 day per year (max 30) |
| Sick leave (病假) | 30 days/year at half pay (hospitalization: additional 1 year) |
| Personal leave (事假) | 14 days/year, unpaid |
| Maternity leave (產假) | 8 weeks at full pay (after 6 months employment) |
| Paternity leave (陪產假) | 7 days at full pay |
| Menstrual leave (生理假) | 1 day/month (first 3 counted as sick leave at half pay; additional at no pay) |
| 类型 | 权益 |
|---|---|
| 年假（特休） | 入职6个月：3天 → 1年：7天 → 2年：10天 → 3-5年：14天 → 5-10年：15天 → 10年以上：每年增加1天（最多30天） |
| 病假 | 每年30天半薪（住院可额外增加1年） |
| 事假 | 每年14天，无薪 |
| 产假 | 8周全薪（入职满6个月后） |
| 陪产假 | 7天全薪 |
| 生理假 | 每月1天（前3天算病假半薪；额外天数无薪） |
Termination Rules
解雇规则
Employer can terminate WITH notice (Art. 11):
- Business closure or transfer
- Operating losses or business contraction
- Force majeure suspension > 1 month
- Business nature change requiring workforce reduction
- Employee clearly unable to perform duties
Notice periods:
| Tenure | Notice Required |
|---|---|
| 3 months - 1 year | 10 days |
| 1 - 3 years | 20 days |
| 3+ years | 30 days |
Employer can terminate WITHOUT notice (Art. 12):
- Misrepresentation at hiring
- Violence or serious insult toward employer/coworkers
- Criminal sentence (not probation)
- Serious breach of contract or work rules
- Deliberate damage to equipment/products
- Absence without leave for 3+ consecutive days or 6+ days in a month
Severance pay: 0.5 months' average wage per year of service (new system under Labor Pension Act)
雇主可提前通知解雇（第11条）:
- 业务关闭或转让
- 经营亏损或业务缩减
- 不可抗力停业超过1个月
- 业务性质变更需裁员
- 员工明显无法履行职责
通知期限:
| 任职年限 | 所需通知时长 |
|---|---|
| 3个月-1年 | 10天 |
| 1-3年 | 20天 |
| 3年以上 | 30天 |
雇主可无通知解雇（第12条）:
- 入职时虚假陈述
- 对雇主/同事施暴或严重侮辱
- 被判实刑（非缓刑）
- 严重违反合同或工作规则
- 故意损坏设备/产品
- 连续3天或当月累计6天无故旷工
遣散费: 每服务1年支付0.5个月平均工资（《劳工退休金条例》新制）
Output Format
输出格式
markdown
undefinedmarkdown
undefinedLabor Law Analysis: {Situation}
Labor Law Analysis: {Situation}
Applicable Rules
Applicable Rules
| Rule | LSA Article | Requirement |
|---|---|---|
| {topic} | Art. {N} | {requirement} |
| Rule | LSA Article | Requirement |
|---|---|---|
| {topic} | Art. {N} | {requirement} |
Compliance Assessment
Compliance Assessment
| Area | Status | Gap |
|---|---|---|
| Working hours | ✓/✗ | {detail} |
| Overtime pay | ✓/✗ | {detail} |
| Leave | ✓/✗ | {detail} |
| Termination | ✓/✗ | {detail} |
| Area | Status | Gap |
|---|---|---|
| Working hours | ✓/✗ | {detail} |
| Overtime pay | ✓/✗ | {detail} |
| Leave | ✓/✗ | {detail} |
| Termination | ✓/✗ | {detail} |
Recommendation
Recommendation
{Specific actions to achieve compliance}
undefined{Specific actions to achieve compliance}
undefinedExamples
示例
Correct Application
正确应用
Scenario: Employee works 10 hours on a Tuesday (regular workday). Base monthly salary: NT$50,000.
Calculation:
- Hourly rate: NT$50,000 / 30 / 8 = NT$208.3
- First 2 overtime hours: NT$208.3 × 1.34 × 2 = NT$558.2
- Total overtime pay: NT$558 ✓
场景: 员工周二（常规工作日）工作10小时，月薪NT$50,000。
计算:
- 时薪: NT$50,000 / 30 / 8 = NT$208.3
- 前2小时加班费: NT$208.3 × 1.34 × 2 = NT$558.2
- 总加班费: NT$558 ✓
Incorrect Application
错误应用
- "The employee signed a contract agreeing to no overtime pay" → Void. LSA overtime rates are minimum standards that cannot be waived by contract. Violates Iron Law: LSA is a floor.
- "员工签署同意不支付加班费的合同" → 无效。LSA的加班费率为最低标准，不得通过合同免除。违反核心原则：LSA是底线。
Gotchas
注意事项
- Exempt vs non-exempt: Taiwan's LSA covers most workers. Certain categories (managers, supervisors, specific industries designated by the Ministry of Labor) may have modified rules, but the exemptions are NARROW. Don't assume management = exempt.
- Attendance records are mandatory: Employers must maintain daily attendance records for at least 5 years. Failure to do so creates a presumption in favor of the employee's claims.
- Unused annual leave = cash out: Unused special leave at year-end or termination must be paid out in cash. "Use it or lose it" policies are illegal.
- Labor inspection: The Ministry of Labor conducts inspections. Penalties for LSA violations range from NT$20,000 to NT$1,000,000 and repeat offenders are publicly named.
- This is educational guidance, not legal advice: Taiwan labor law is complex and frequently amended. Consult a labor attorney or the Ministry of Labor for specific situations.
- 豁免与非豁免: 台湾LSA覆盖大多数劳动者。某些类别（管理人员、主管、劳动部指定的特定行业）可能有调整后的规则，但豁免范围极窄。请勿默认管理人员属于豁免范畴。
- 出勤记录强制要求: 雇主必须保存至少5年的每日出勤记录。未保存将推定员工的主张成立。
- 未使用年假需折现: 年末或解雇时未使用的特休必须以现金支付。“不用即作废”政策属非法。
- 劳动检查: 劳动部会开展检查。违反LSA的罚款范围为NT$20,000至NT$1,000,000，累犯会被公开点名。
- 本内容为教育指导，非法律建议: 台湾劳动法复杂且频繁修订。特定情况请咨询劳动律师或劳动部。
References
参考资料
- For LSA full text (Chinese), see
references/lsa-full-text.md - For labor pension system (新制/舊制), see
references/labor-pension.md
- LSA全文（中文）请见
references/lsa-full-text.md - 劳工退休金制度（新制/舊制）请见
references/labor-pension.md