Under Article 19-2 of the Employment Insurance Act, parental leave allowances are paid monthly at 60% of the employee's average monthly insured salary across the 6 months prior to taking leave, with the government providing an additional 20% wage subsidy disbursed concurrently, totaling 80%; for the same child, both fathers and mothers can each claim up to 6 months, totaling a maximum of 12 months. Starting January 1, 2026 (ROC year 115), parental leave can be claimed in single-day units up to 30 days per child, and allowances for periods under 1 month are prorated based on 30 days per month: for example, an individual with an average monthly insured salary of NT$42,000 taking 1 day of leave receives NT$1,120, while taking 16 days from April 5 to April 20 receives NT$15,488 (16/30 of monthly amount). Qualifying conditions require at least 1 year of aggregate employment insurance seniority, children under 3 years old, and completed leave procedures with employers under the Act of Gender Equality in Employment.
Reminder: Daily claim provisions originate from the Regulations for Implementing Unpaid Parental Leave for Raising Children (amended November 21, 2025 / ROC 114, effective January 1, 2026), and prorated allowance formulas stem from Article 19-2 of the Employment Insurance Act Enforcement Rules (amended December 2, 2025, effective January 1, 2026); the Act of Gender Equality in Employment and Employment Insurance Act statutes themselves were compiled through October 22, 2026 (10/22) as amended August 16, 2023 and January 12, 2022 respectively. On May 28, 2026, the Executive Yuan approved draft amendments (extending child age to 6 and flexible days to 60 days, with 3 additional months per parent), pending legislative passage; until new amendments pass, existing regulations detailed here apply.
Who Is Eligible? Leave vs Allowance Qualifications
| Item | Applying for Leave with Employer | Claiming Allowance with Bureau of Labor Insurance |
|---|
| Legal Basis | Act of Gender Equality in Employment Article 16 | Employment Insurance Act Article 11, paragraph 1, item 4 |
| Seniority Threshold | Employed with current firm for 6 months | Combined Employment Insurance seniority of 1 year |
| Child Age | Before each child reaches 3 years old | Before child reaches 3 years old |
| Maximum Period | Until child reaches 3, capped at 2 years; raising 2 or more children calculated concurrently | Maximum 6 months per child (calculated independently for each parent) |
Article 16, paragraph 2 of the gender equality act permits continuing original social insurance coverage during leave; employer-borne premiums are exempted, and employee self-pay premiums can be deferred for 3 years, though Enforcement Rules Article 9 clarifies this excludes Occupational Accident Insurance. Under Article 21, employers cannot deny parental leave applications or penalize full-attendance bonuses or performance evaluations.
How Much Can You Receive Under the 80% Allowance
The calculation is based on the average monthly insured salary over the 6 months prior to leave. In 2026, the top bracket of the Labor Insurance (勞保) insured salary table is NT$45,800, setting the maximum monthly allowance and subsidy at NT$36,640. Estimations at 80%:
| Average Monthly Insured Salary | Monthly (60% Allowance + 20% Subsidy) | Daily Rate (÷ 30 Days) |
|---|
| NT$29,500 (Level 1) | NT$23,600 | Approx NT$787 |
| NT$36,300 | NT$29,040 | NT$968 |
| NT$42,000 | NT$33,600 | NT$1,120 (Bureau example) |
| NT$45,800 (Top Bracket) | NT$36,640 | Approx NT$1,221 |
How the 2026 Daily Claim System Works
- 30 days flexible quota per child: Leave can be applied for in single-day units, up to 30 days per child; parents sharing custody have 30 days each, totaling 60 days.
- Advance notice: Must give written notice 5 days in advance (or 1 day for urgent circumstances).
- Prorated payments: Under Article 19-2 of the Enforcement Rules, allowances for periods under 1 month are prorated at 1/30th per day.
- Employer rewards: Employers granting daily flexible leave can apply for government administrative subsidies of NT$1,000 per application.
Can Both Parents Apply Simultaneously?
- Simultaneous claims since 2022: Since January 18, 2022 (ROC 111-01-18), parents covered by Employment Insurance who meet criteria can claim allowances simultaneously.
- Each parent gets 6 months: Father and mother each have up to 6 months per child, totaling 12 months for 1 child.
- Multiple children under 3: If raising 2 or more children under 3 simultaneously, parents can claim allowances for each child in sequence.
- Seniority calculation: Employment insurance seniority is counted in aggregate across employers.
- Health insurance continuation: National Health Insurance (健保) coverage can be maintained at the company with employer share waived.
- No concurrent benefits: Cannot claim injury/sickness allowances concurrently for the same period.
Application Procedures and Documents
| Application Channel | How to Submit | Key Requirements |
|---|
| Online application | Apply via Bureau of Labor Insurance e-Service portal using Citizen Digital Certificate or Mobile ID | Fastest processing, upload proof of leave approval and passbook |
| Through employer | Company human resources submits application forms on employee's behalf | Common for corporate employees |
| Paper mail / in-person | Mail completed forms to Bureau of Labor Insurance or submit at regional offices | Attach child household certificate, bankbook copy, and leave approval letter |
Circumstances Where Allowances Cannot Be Claimed
- First complete leave procedures with employer before submitting allowance claims to the Bureau; requests must be within the 2-year limitation period.
- Allowances are paid into designated bank accounts at the beginning of each monthly period; early resumption of work pays up to the day before return.
- Employees resigning during leave lose allowance rights starting from resignation date; working elsewhere or earning commercial income disqualifies benefits.
- Parents cannot claim concurrently for the same child beyond statutory limits, nor claim duplicate social insurance sickness benefits (0 duplicate claims).
- Check leave balances and unused annual leave payout rules in annual leave days and unused pay rules and maternity, prenatal and paternity leave days.
- Explore municipal birth grants and subsidies in Taipei and New Taipei birth subsidies 2026.
- Consult childcare support options in childcare allowances and quasi-public subsidies.
Frequently Asked Questions
Can both father and mother apply for parental leave allowances simultaneously?
Yes. Both parents can apply for leave and claim allowances simultaneously, receiving up to 6 months each per child, totaling 12 months combined.
How is the 80% allowance calculated?
Calculated based on 60% of average monthly insured salary over the 6 months prior to leave, plus a 20% government subsidy, totaling 80%; for salary of NT$42,000, monthly allowance is NT$33,600 (NT$1,120/day).
Can parental leave be taken on a daily basis in 2026?
Yes. Effective January 1, 2026, employees can apply for leave in daily units up to 30 days per child, with allowances prorated at 1/30th per day.
How long must I work before qualifying for parental leave?
Taking leave from an employer requires 6 months at the current company under the gender equality act; claiming allowances from the Bureau of Labor Insurance requires 1 year of total Employment Insurance seniority.
Can I continue National Health Insurance and Labor Insurance during leave?
Yes. You can continue Labor Insurance and NHI coverage with the employer share exempted by government and employee share deferred for up to 3 years.
Last updated: 2026-11-03
This article was compiled by SOSfix editors from public information for general reference only; for specific claims, contact the Bureau of Labor Insurance, Ministry of Labor (勞動部勞工保險局) at 02-2396-1266 ext. 2866, the Taipei City Department of Labor, or the New Taipei City Labor Affairs Bureau.
Sources
- National laws and regulations database: Act of Gender Equality in Employment (amended August 16, 2023, verified 2026-11-02) (in Chinese): Article 16 leave qualifications and insurance continuation, Article 21 prohibition against denial, Article 38 penalties.
- National laws and regulations database: Regulations for Implementing Unpaid Parental Leave for Raising Children (amended November 21, 2025 / ROC 114, effective January 1, 2026, verified 2026-11-02) (in Chinese): Article 2 daily application up to 30 days and notice deadlines, Article 4 seniority rules.
- National laws and regulations database: Employment Insurance Act (amended January 12, 2022, verified 2026-11-02) (in Chinese): Article 11 paragraph 1 item 4 allowance eligibility, Article 19-2 60% rate and 6-month limit.
- National laws and regulations database: Employment Insurance Act Enforcement Rules (amended December 2, 2025 / ROC 114, effective January 1, 2026, verified 2026-11-02) (in Chinese): Article 19-2 daily proration rules.
- National laws and regulations database: Enforcement Rules of the Act of Gender Equality in Employment (amended April 8, 2026, verified 2026-11-02) (in Chinese): Article 9 excluding occupational accident insurance.
- Bureau of Labor Insurance, Ministry of Labor: Parental leave allowance payment standards and periods (updated October 27, 2026, verified 2026-11-02) (in Chinese): 60% + 20% subsidy, NT$36,300 salary example, 6 months per parent.
- Bureau of Labor Insurance, Ministry of Labor: Parental leave allowance daily proration Q&A (updated October 27, 2026, verified 2026-11-02) (in Chinese): NT$42,000 salary paying NT$1,120 per day, transitional rules.
- Bureau of Labor Insurance, Ministry of Labor: Parental leave allowance eligibility (updated August 22, 2023, verified 2026-11-02) (in Chinese): 3 qualifying criteria and exclusions.
- Bureau of Labor Insurance, Ministry of Labor: Parental leave allowance application procedures (updated March 27, 2026, verified 2026-11-02) (in Chinese): online, corporate, and paper application methods.
- Bureau of Labor Insurance, Ministry of Labor: When to apply for parental leave allowance (updated August 22, 2023, verified 2026-11-02) (in Chinese): leave completion requirement, 2-year limitation period.
- Bureau of Labor Insurance, Ministry of Labor: Parental leave wage subsidy guidelines (updated June 25, 2021, verified 2026-11-02) (in Chinese): 20% government addition paid concurrently without separate application.
- Bureau of Labor Insurance, Ministry of Labor: Parental leave allowance inquiry phone number (updated October 13, 2018 / 2018-10-13, verified 2026-11-02) (in Chinese): (02)2396-1266 ext. 2866.
- Bureau of Labor Insurance, Ministry of Labor: Labor Insurance insured salary table (effective January 1, 2026, verified 2026-11-02) (in Chinese): Level 1 NT$29,500, top bracket NT$45,800.
- Ministry of Labor: Flexible parental leave care Q&A (published September 24, 2025, updated March 20, 2026, verified 2026-11-02) (in Chinese): 80% rate, working days leave example, 30 days per child, employer NT$1,000 reward.
- Ministry of Labor press release: Flexible parental leave system implemented January 1, 2026 (published September 4, 2025, verified 2026-11-02) (in Chinese): combined 60 days for parents, 5-day advance notice, 1955 hotline.
- Ministry of Labor press release: Executive Yuan approves draft amendment to Act of Gender Equality in Employment (published May 28, 2026, verified 2026-11-02) (in Chinese): draft provisions submitted to Legislative Yuan.
- Ministry of Labor press release: Executive Yuan approves draft amendment to Employment Insurance Act (published May 28, 2026, verified 2026-11-02) (in Chinese): draft provisions submitted to Legislative Yuan.
- Taipei City Department of Labor: Official website contact information (verified 2026-11-02) (in Chinese): 02-2720-8889 and 1999 citizen hotline.
- New Taipei City Government: Labor Affairs Bureau contact information (verified 2026-11-02) (in Chinese): switchboard (02)2960-3456.
