Minimum wage and first insured-salary level changed
From January 1, 2026, Taiwan’s minimum monthly wage is NT$29,500 and the hourly minimum is NT$196. The first Labor Insurance salary level also moved to NT$29,500.
Ordinary Labor Insurance rate remains 11.5%
Employment Insurance adds 1%. For general employees, the employee, employer, and government shares are generally 20%, 70%, and 10%.
The statutory old-age pension age is now 65
From 2026, the statutory age reaches 65. Eligible workers can still use early or deferred claiming rules.
Maternity support changed in 2026
Qualifying births from 2026 receive a government top-up so Labor Insurance maternity benefit plus subsidy reaches NT$100,000 per child.
How can you use this?
Confirm your actual inputs, then compare at least two scenarios in the related calculator. For statutory benefits, the official rules in force when you apply control the final result.
