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Parental leave pay

During the period when an employee takes unpaid leave for childcare, they can receive a monthly allowance of 80% of their insured salary for a maximum of 6 months (each spouse can apply separately).

Last Updated: 5/4/2026｜Last verified: 4/1/2026｜Authority: Labor Insurance Bureau, Ministry of Labor

Monthly amount
Depends on eligibility
Authority
Labor Insurance Bureau, Ministry of Labor
Application Period
Ongoing
Go to official application →

What is Parental Leave Allowance?

The Parental Leave Allowance is a wage replacement payment designed under Taiwan's labor insurance system specifically for employed workers with children under 3 years old. When an employee legally applies for parental leave (commonly known as "parental leave") from their employer, they can apply for the allowance from the Bureau of Labor Insurance. During this period, they will receive a monthly cash payment equal to 80% of their monthly insured salary, for a maximum of 6 months.

The purpose of this allowance is to allow parents to stay home and care for their young children without being forced to abandon childcare due to income interruption. Both spouses can apply for 6 months each, for a maximum of 12 months of allowance support per family.

Legal Basis

  • Article 16 of the Gender Equality in Employment Act: Employees with children under 3 years old may apply for parental leave without pay.

  • Article 19-2 of the Employment Insurance Act: Insured individuals may apply for parental leave without pay.

Evolution of Payment Rates

Year Payment Rate
2009-2021 Monthly insured salary × 60%
From July 2021 Monthly insured salary × 80% (an additional 20%)

From 2021, the government added 20% (60% paid by the Employment Insurance Fund + 20% government subsidy), significantly improving the economic viability of parental leave.

Who Can Apply?

Four Eligibility Requirements

  1. Employment Insurance Coverage Years: Have been covered by Employment Insurance for a total of 1 year or more (not limited to the same employer).

  2. Children's Age: Have children under 3 years old (36 months).

  3. Parental Leave Approved: Must first submit a parental leave application to the employer and obtain their consent.

  4. No Work During Leave: Must not engage in paid full-time or part-time work during the leave period.

Who is Not Eligible?

Status Can I apply? Explanation
General Employed Workers (Labor Insurance + Employment Insurance) ✅ Applicable Basic Applicable Groups
Civil Servants ✅ Applicable But subject to the Civil Service Protection Act
Military Personnel ⚠️ Other Regulations Subject to the Military Personnel Insurance Act
Self-Employed Workers (with Insured Professional Union) ❌ Not Applicable Not enrolled in Employment Insurance
Freelancers Working from Home ❌ Not Applicable Not enrolled in Employment Insurance
Migrant Workers (Foreign Workers) ✅ Applicable Employed in Taiwan and enrolled in Employment Insurance

How is the Amount Calculated?

Calculation Formula

Monthly Allowance = Average Monthly Insured Salary for the 6 Months Prior to Stay × 80%

Trial Calculation of Common Salary Ranges

Monthly Insured Salary Approximate Monthly Salary Monthly Allowance (80%) Total for 6 Months
27,470 Yuan Basic Salary 21,976 Yuan 131,856 Yuan
30,300 Yuan Approximately 30,000 Yuan 24,240 Yuan 145,440 Yuan
36,300 Yuan Approximately 36,000 Yuan 29,040 Yuan 174,240 Yuan
45,800 Yuan Approximately 46,000 Yuan 36,640 Yuan Yuan** 219,840 Yuan
72,800 Yuan Over 73,000 Yuan 58,240 Yuan 349,440 Yuan

💡 The maximum insured salary is 72,800 Yuan, therefore the maximum monthly allowance is approximately 58,240 Yuan. Even if the actual salary exceeds this amount, the allowance will still be calculated at 72,800 Yuan.

Simultaneous Application Calculation for Couples

Item Husband Wife
Monthly Insured Salary NT$45,800 NT$36,300
Monthly Allowance NT$36,640 NT$29,040
Applying for 6 Months Each NT$219,840 NT$174,240
Family Total NT$394,080

Application Process

Step 1: Apply for Parental Leave Without Pay from the Employer

  • Submit a written application to the employer 10 days in advance (company policy may require earlier)

  • Specify: Start and end dates of leave, name and date of birth of the dependent child

  • Employer cannot refuse (Article 16 of the Gender Equality in Employment Act)

Step Step 2: Apply for the subsidy from the Bureau of Labor Insurance

  • Paper Application: Complete the "Application Form for Parental Leave Subsidy" and send it along with other documents to the Bureau of Labor Insurance.

  • Online Application: Apply through the Bureau of Labor Insurance's online service system using your Citizen ID card.

  • Required Documents:

  • Parental Leave Subsidy Application Form

  • Child's birth certificate or household registration transcript

  • Employer's approval document for parental leave

  • Copy of bankbook cover

Step 3: Review and Disbursement

  • The Bureau of Labor Insurance will complete the review in approximately 10-30 working days after receiving the application.

  • After approval, the subsidy will be deposited into the applicant's account monthly.

  • Disbursement date is the end of each month.

Important Rules and Precautions

1. Can I apply in installments?

Yes. The 6-month subsidy period does not need to be used up at once; you can apply in installments (but each installment must be at least 1 month). For example, take a 3-month leave of absence, then take another 3-month leave of absence after returning to work (provided children are still under 3 years old).

2. Can I work part-time during the leave of absence?

No. Engaging in paid work during the leave of absence will forfeit your eligibility for the allowance, and any amount already received must be returned. Volunteer service and unpaid assistance to family members are exempt from this restriction.

3. Can a married couple take leave of absence simultaneously?

Yes, they can take leave of absence simultaneously and receive the allowance simultaneously. The restriction that "married couples cannot apply for allowances simultaneously" was removed in July 2021, providing more flexibility for dual-income families.

4. Labor and Health Insurance During Leave of Absence

  • Labor Insurance: During the leave of absence, you can choose to continue your insurance coverage (continuation is recommended). You can apply for a deferral of your out-of-pocket expenses.

  • Health Insurance: Health insurance continues during the leave of absence, transferred from the original employer to another channel (such as the local population).

5. Reinstatement Guarantee

Employers are legally required to arrange for the worker's reinstatement after the leave of absence expires, and may not reduce their salary or transfer them to a disadvantageous position. Violators can file a complaint with the Labor Bureau.

Relationship between Childcare Leave Allowance and Other Subsidies

Subsidy Items Can they be received simultaneously?
Childcare Allowance (NT$5,000 per month) ✅ Available
Maternity Incentives in Various Counties and Cities ✅ Available
Labor Insurance Maternity Benefits ✅ Available (but timing usually varies)
Childcare Subsidy (Quasi-Public) ⚠️ Usually not simultaneous (childcare is not required if the child stays at home)

⚠️ The above information is subject to the latest announcement from the Bureau of Labor Insurance, Ministry of Labor. The amount and conditions may be adjusted annually.

Subsidy calculator

Estimate your subsidy amount based on your situation

Monthly amount
NT$21,976
Yearly amount
NT$263,712

FAQ

Q: Can a married couple apply for parental leave allowance at the same time?

A: Yes. Since July 2021, the restriction that spouses cannot apply for benefits simultaneously has been removed. Both spouses can stay and receive benefits at the same time, for a maximum of 6 months each, and a total of 12 months for the family.

Q: Can I take on part-time work during my stay?

A: No. If you engage in paid work (including part-time jobs, freelance work, or other odd jobs) during your stay, you will lose your eligibility for the allowance, and any amount already received must be returned in full. Unpaid volunteer service is exempt from this restriction.

Q: What if I have less than one year of insurance coverage?

A: Employment insurance coverage can be calculated by combining coverage periods from different companies, not limited to the same employer. A minimum of one year is required. If the coverage period is insufficient, you can apply again after reaching the required years, but the application must be submitted before your children turn three years old.

Q: Can self-employed or freelance workers apply?

A: Self-employed workers typically join a labor union for workers' compensation, not employment insurance, and therefore are not eligible for parental leave allowance. Only workers employed by a company and enrolled in employment insurance are eligible to apply.

Q: How long after applying will I receive the allowance?

A: The Bureau of Labor Protection will complete the review process within approximately 10-30 business days after receiving the application. The first payment, once approved, will be deposited into your account as early as the end of the following month, with subsequent monthly payments. It is recommended to apply before or at the start of the suspension period to avoid excessively long waiting times.

Q: What's the deal with the 20% increase in the 80% payout ratio?

A: Starting in July 2021, the government increased the payment by 20% (paid from the Employment Stabilization Fund), raising the original payment rate from 60% to 80%. This 20% is called "salary subsidy" and will be allocated monthly along with the original 60%, without requiring parents to apply separately.

Q: What happens to labor insurance and health insurance during the stay?

A: You can choose to continue your labor insurance coverage (strongly recommended), with the premium borne entirely by the individual, but you can apply to postpone payment until after you return to work. For health insurance, you must transfer your coverage from your original employer and enroll as a dependent or as a resident of the area.

Q: Can I only take leave for 1-2 months? Or do I have to take leave for a full 6 months?

A: Each application must be for at least one month, but you do not need to apply for a full six months at once. You can apply in segments (for example, apply for three months of reinstatement first, and then apply for another three months), but you must submit a new application to your employer and the Labour Protection Bureau each time. The total period must not exceed six months.

Q: Can my employer prevent me from returning home after my stay ends?

A: No. The Gender Equality in Employment Act stipulates that employers must arrange for the employee to be reinstated after the leave period expires, and may not reduce the employee's salary or make it difficult for them to transfer. If the employer refuses to reinstate the employee or forces the employee to resign, the employer can file a complaint with the Labor Bureau and will face a fine of NT$20,000 to NT$300,000.

Q: Can migrant workers (foreign workers) also apply?

A: Yes. Foreign workers employed in Taiwan and enrolled in employment insurance enjoy the same rights as Taiwanese workers. However, please note: applying for parental leave requires the employer's consent. For some migrant workers whose work is difficult to coordinate, it is recommended to contact the 1955 hotline to understand their rights first.

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