Employee Benefits in Taiwan 2026

Employee Benefits in Taiwan 2026

Summary

The report provides in-depth industry analysis, information, and insights of the employee benefits in Taiwan, including an overview of the state and compulsory benefits in Taiwan, detailed information about the private benefits in Taiwan, insights on various central institutions responsible for the administration of the different branches of social security and the regulatory framework of the employee benefits in Taiwan.

The Taiwanese social security system ensures that it meets all the social requirements of the country’s employees that are engaged in trade and commerce or are employees of private and public sector companies. Persons working in mines and plantations, fishermen, and some self-employed persons are also protected through social security. Under the labor insurance program, self-employed people who are not covered through an occupational union, and people who are involuntarily unemployed with a minimum of 15 years’ coverage may take voluntary insurance. Social insurance includes national pension insurance and universal health insurance, which is supervised by the Ministry of Health and Welfare. Taiwanese government makes sure that the Taiwan Labor Standard Law (TLSL) and Labor Pension Act (LPA) protect the rights of citizens. The pension policy, which was implemented in 2008, has led to wider coverage of the population and increased efficiency.

According to the statistics of the Ministry of Labor of the Republic of Taiwan, by the end of February 2026, the total number of insured members under labor insurance amounted to 10.4 million, of which insureds in the manufacturing sectors accounted for around 27.9% of the total insured employees. By the end of December 2025, the total contribution received in the pension fund accounted for TWD524.3 billion ($16.4 billion) which was on deficit against the amounts paid towards various benefits. The total amount paid towards various benefits accounts for TWD594.9 billion ($18.6 billion).

Since the inception of the new labor pension fund system in 2014, the participation in the fund has increased significantly. During the past five years, the number of members of the fund increased by 9.7%. As of December 2025, the total number of contributors stood at approximately 7.8 million with an average contribution salary of TWD47,708 ($1,495.01), which increased by 1.5% compared to 2024. As of January 2026, the total contribution to the fund amounted to TWD3.9 trillion ($122.2 billion), whereas the total fund value amounted to TWD5.2 trillion ($162.9 billion).

Key Highlights

• The Ministry of Labor, the Ministry of Health and Welfare, and the Bureau of National Health Insurance are responsible for the functioning of the overall social security system.
• A person’s national insurance contribution is determined based on their income.
• An insured person who is unemployed or unable to work and whose benefits have been exhausted is entitled to a credited contribution.
• In Taiwan, employers provide supplementary retirement benefits to their employees through group annuity insurance plans.

Scope

This report provides a detailed analysis of employee benefits in Taiwan:

• It offers a detailed analysis of the key government-sponsored employee benefits, along with private benefits
• It covers an exhaustive list of employee benefits, including retirement benefits, death in service, long-term disability benefits, medical benefits, workmen's compensation insurance, maternity and paternity benefits, unemployment benefits, leaves and holiday, and private benefits
• It highlights the economic and regulatory situations relating to employee benefits in Taiwan

Reasons to Buy

• Make strategic decisions using in-depth information related to employee benefits in the country
• Assess employee benefits of the market, including state and compulsory benefits and private benefits
• Gain insights into the key employee benefit schemes offered by private employers in the country
• Gain insights into key organizations governing employee benefits market, and their impact on companies