The Ministry of Labor announced revisions to the Regulations of Leave-Taking for Workers on December 9. The new rules are scheduled to take effect on January 1, 2026. The amendments focus on sick leave protection, attendance bonuses, unfavorable treatment, and family caregiving needs, introducing three key changes to strengthen workers' rights.Labor Leave Regulations Quick guide(Photo Kaohsiung City Government Labor Affairs Bureau)

First, the scope of situations in which attendance bonuses may not be deducted has been expanded. In addition to existing categories such as marriage leave, bereavement leave, occupational injury leave, public leave, and certain medical leave, personal leave taken to directly care for family members will also be protected. For other sick leave cases, any deduction of attendance bonuses must be calculated proportionally and may not be fully deducted at once.

Second, the revisions stipulate that workers who take no more than 10 days of sick leave in one year may not be subject to unfavorable treatment. Employers are prohibited from dismissing, demoting, reducing wages, or adversely affecting scheduling and benefits. In the event of a dispute, employers bear the burden of proof to demonstrate that such actions are unrelated to sick leave. Even when sick leave exceeds 10 days, performance evaluations may not rely solely on the number of leave days taken.

Third, personal leave taken to care for family members may be calculated on an hourly basis. While annual unpaid personal leave remains capped at 14 days, this adjustment increases flexibility in practical use.