The statutory minimum wage (formerly termed basic wage) in Taiwan for 2026 (ROC year 115) is NT$29,500 per month and NT$196 per hour, effective January 1, 2026; the Ministry of Labor (勞動部) announced on October 16, 2026 that effective January 1, 2027, the minimum wage will adjust upward to NT$30,900 monthly and NT$205 hourly. For a monthly wage of NT$29,500, the regular weekday hourly wage rate is approximately NT$122.92 (NT$29,500 ÷ 30 ÷ 8); regular overtime for the first 2 hours requires at least approx NT$163.89 per hour, and hours 3 to 4 require approx NT$204.86 per hour; work on national holidays with employee consent requires double pay.
Reminder: Hourly rates and overtime calculations in this article represent minimum legal baselines calculated according to Ministry of Labor formulas, and actual overtime must be based on wages agreed upon in employment contracts; the Ministry of Labor maintains an online "Overtime Calculation System" for verification. Minimum wages are deliberated annually, and exact figures are subject to latest ministry announcements.
Difference Between "Basic Wage" and "Minimum Wage"
People commonly search for "basic wage", but the statutory term has changed. The Minimum Wage Act was promulgated on December 27, 2023 (ROC year 112), and the Ministry of Labor clarified that effective January 1, 2025 (ROC year 114), the basic wage was replaced by the minimum wage. Under Article 18 of the Minimum Wage Act, statutory provisions across other laws mentioning basic wage apply minimum wage rules; thus, although Article 21 of the Labor Standards Act (勞動基準法) still reads basic wage, it legally refers to the minimum wage.
- Applicable scope: Workers covered under the Labor Standards Act (Minimum Wage Act Article 3).
- Mandatory baseline: Wages agreed between employer and worker shall not fall below the minimum wage; agreements below the minimum wage are legally substituted by the statutory minimum wage (Article 5).
- What is counted: Remuneration earned for regular working hours, excluding overtime pay, and wage premiums for rest days, holidays, and regular leave (Labor Standards Act Enforcement Rules Article 11). Bonuses and allowances meeting the statutory wage definition (such as attendance bonuses) may be included.
- Penalties: Employers paying below minimum wage face fines of NT$20,000 to NT$1,000,000 imposed by municipal authorities, along with public disclosure of enterprise name and responsible person (Article 17).
Historical Amounts Comparison
| Implementation Date | Monthly Wage | Hourly Wage | Statutory Designation |
|---|
| 2024-01-01 (113) | NT$27,470 | NT$183 | Basic wage |
| 2025-01-01 (25 / 114) | NT$28,590 | NT$190 | Minimum wage |
| 2026-01-01 (115) | NT$29,500 | NT$196 | Minimum wage |
| 2027-01-01 (116) | NT$30,900 | NT$205 | Minimum wage (announced October 16, 2026) |
Monthly minimum wage applies to monthly-rated employees working statutory regular hours (up to 40 hours weekly); hourly minimum wage applies to hourly-rated employees. The hourly rate of NT$196 incorporates folded statutory wages for weekly rest days and mandatory regular days off, but does not incorporate national holiday pay.
Ministry of Labor FAQs also illustrate: If a worker earning NT$29,500 monthly takes 1 day of unpaid personal leave, deducting pay based on actual work hours is lawful, provided regular working wage for that month is not below NT$28,517 (NT$29,500 − NT$983).
How Overtime Pay Is Calculated: Labor Standards Act Article 24
For monthly-rated workers, the regular weekday hourly wage rate is calculated as monthly wage ÷ 30 ÷ 8 (treating monthly salary as paying for 240 hours). Estimations based on 2026 minimum wage are summarized below:
| Scenario | Statutory Multiplier | Monthly NT$29,500 (Hourly ≈ NT$122.92) | Hourly NT$196 Rate |
|---|
| Weekday overtime 1st–2nd hours | Add 1/3+ (total 4/3) | Approx NT$163.89 / hour | Approx NT$261.33 / hour |
| Weekday overtime 3rd–4th hours | Add 2/3+ (total 5/3) | Approx NT$204.86 / hour | Approx NT$326.67 / hour |
| Rest day work: first 2 hours | Additional 1 and 1/3+ | Extra approx NT$163.89 / hour | Calculated on agreed hourly rate under same rule |
| Rest day work: 3rd hour onwards | Additional 1 and 2/3+ | Extra approx NT$204.86 / hour | Same as above |
| National holiday work with consent (within 8 hrs) | Double wages (Labor Standards Act Article 39) | Extra 1 day wage approx NT$983 | NT$392 per hour |
| Natural disasters, emergencies | Weekday overtime doubled; holiday work doubled plus compensatory leave (Articles 24, 40) | — | — |
For example, a monthly employee earning NT$29,500 working 3 hours of weekday overtime receives at least approx NT$532.64 in overtime pay (2 × NT$163.89 + 1 × NT$204.86); working 4 hours on a rest day yields an extra approx NT$737.5 on top of monthly salary (122.92 × 4/3 × 2 + 122.92 × 5/3 × 2). Working on national holidays provides 1 extra day of wage (approx NT$983) for work within 8 hours.
Overtime Limits and National Holidays
| Rule | Content | Legal Basis |
|---|
| Regular hours | 8 hours daily, 40 hours weekly | Labor Standards Act Article 30 |
| Daily ceiling | Regular plus overtime hours shall not exceed 12 hours in a single day | Article 32 |
| Monthly overtime limit | 46 hours; or 54 hours monthly / 138 hours over 3 months with union/labor conference consent | Article 32 |
| Rest day work | Counted into total monthly overtime hours | Article 36 |
| National holidays count | Under Memorial Day and Festival Holiday Regulations, workers have 16 days annually | Article 37; Ministry guidance |
Designated national holidays listed by the Ministry of Labor include Founding Day, Lunar New Year's Eve and Spring Festival, Peace Memorial Day, Children's Day, Tomb Sweeping Day, Labor Day, Dragon Boat Festival, Mid-Autumn Festival, Teachers' Day (September 28), National Day, Taiwan Retrocession and Kinmen Guningtou Victory Commemoration Day (October 25), and Constitution Day (December 25). If a national holiday falls on a rest day, a deferred day off is granted; swapping holidays requires individual consent. Violations of Articles 24, 32, or 39 incur fines of NT,000 to NT,000,000 under Article 79. For storm rules, see typhoon day off decision rules.
What Does Minimum Wage Adjustment Trigger?
Adjusting the minimum wage adjusts the lowest bracket of the National Health Insurance (健保) premium schedule under Article 19 of the National Health Insurance Act. The threshold for deducting 2nd-generation NHI supplementary premiums on part-time earnings also matches the minimum wage; see NHI supplementary premium withholding thresholds. For resigning employees, see NHI enrollment after resignation.
For wage disputes in Taipei and New Taipei, dial the 1955 labor hotline or file mediation with the Taipei City Department of Labor or New Taipei City Labor Affairs Bureau.
Frequently Asked Questions
How much is Taiwan's minimum wage in 2026?
In 2026 (ROC 115), it is NT$29,500 monthly and NT$196 hourly, legally termed minimum wage.
What is the minimum wage for 2027?
The Ministry of Labor announced on October 16, 2026 that effective January 1, 2027, the minimum wage will be NT$30,900 monthly and NT$205 hourly.
What is the regular hourly rate for a monthly wage of NT$29,500?
When calculating overtime, the weekday hourly rate is NT$29,500 ÷ 30 ÷ 8, or approx NT$122.92; this is distinct from the statutory hourly minimum wage of NT$196 for part-time workers.
Can employers only offer compensatory leave for working on national holidays?
Under Article 39, work on holidays with consent requires double wages. Compensatory leave options apply to weekday and rest day overtime, and employers cannot force employees to take leave instead of pay.
Do student interns and part-time workers have national holidays?
Yes. Part-time employees and student interns enjoy national holiday rights: if scheduled to work on a holiday, they receive holiday leave with regular pay; working with consent requires double pay.
Last updated: 2026-11-01
This article was compiled by SOSfix editors from public information for general reference only; for specific employment disputes, contact the Ministry of Labor (1955), Taipei City Department of Labor, or New Taipei City Labor Affairs Bureau in Taipei and New Taipei.
Sources
- Ministry of Labor: Historical adjustments to minimum wage / basic wage (updated October 29, 2026, verified 2026-11-01) (in Chinese): 2024 NT$27,470/183, 2025 NT$28,590/190, 2026 NT$29,500/196, 2027 NT$30,900/205.
- Ministry of Labor: Minimum wage FAQ - Meaning of basic and minimum wage (updated January 1, 2026, verified 2026-11-01) (in Chinese): transition from basic wage to minimum wage from 2025, definitions, personal leave deduction example of NT$28,517.
- Ministry of Labor: Minimum wage FAQ - Rights of monthly-paid workers (updated January 1, 2026, verified 2026-11-01) (in Chinese): 240-hour monthly basis, hourly wage formula = monthly wage ÷ 30 ÷ 8, holiday double pay.
- Ministry of Labor: Minimum wage FAQ - Rights of hourly-paid workers (updated January 1, 2026, verified 2026-11-01) (in Chinese): NT$196 incorporating regular days off, excluding national holidays, overtime under Article 24.
- Ministry of Labor: Overtime pay calculation rules (updated September 5, 2025, verified 2026-11-01) (in Chinese): weekday/rest day multipliers, emergency double pay, compensatory leave rules.
- Ministry of Labor: National holiday wage guidelines (updated September 5, 2025, verified 2026-11-01) (in Chinese): paid holidays, double wages for holiday work, overtime beyond 8 hours.
- Ministry of Labor: National holidays and deferred holidays (updated May 6, 2026, verified 2026-11-01) (in Chinese): 16 annual holidays, holiday roster, deferred holidays, employee consent for shifts.
- National laws and regulations database: Minimum Wage Act (promulgated December 27, 2023, verified 2026-11-01) (in Chinese): Articles 3, 5, 17, 18.
- National laws and regulations database: Labor Standards Act (amended July 31, 2024, verified 2026-11-01) (in Chinese): Articles 21, 24, 30, 32, 36, 37, 39, 40, 79.
- National laws and regulations database: Enforcement Rules of the Labor Standards Act (amended March 27, 2024, verified 2026-11-01) (in Chinese): Article 11 excluding overtime and premium additions from minimum wage.
Related reading: Labor Insurance vs Pension: Age 65 and 6% Contributions · Annual Paid Leave in Taiwan: Days, Systems & Cash Out · Taiwan Unemployment Benefits: Amount, Eligibility, Duration
