Starting October 1st, 2025, Taiwan’s revised overtime (OT) labor regulations will be strictly enforced. This guideline provides the key rules and required actions to ensure full EOR compliance for Taiwan-based employees.
Maximum Working Hours & OT Limits
Daily Limit: Max 12 hours/day (8 regular + 4 OT)
Monthly OT Cap: OT must not exceed 46 hours/month
Mandatory Rest Day
Employees must not work more than 6 consecutive days
Sunday is a mandatory Regular Leave Day
No OT allowed on Sundays unless under force majeure (must be reported within 24 hrs)
Overtime Payment
OT worked in a given month must be paid in the following payroll cycle
Late OT payment = non-compliance
Timely OT reporting from the client is essential to ensure compliant payouts
Advance Approval for OT
All OT, especially Public Holiday OT, requires written approval in advance
Employers must pay OT rates per local law
Non-Compliance Risks
Random labor audits by Taiwan authorities are common
Penalties range from TWD 20,000 to TWD 1,000,000 per violation
GoGlobal may transfer associated fees to the client per the Master Service Agreement
Immediate Actions Required
Review schedules to ensure OT hours are within legal limits
Avoid OT on consecutive weekend days or Sunday (leave day)
Submit all written OT approvals to GoGlobal monthly for compliant payroll processing
If unsure, consult GoGlobal before confirming non-standard OT
Source: SF00290183