Given that the period after the Lunar New Year is a peak season for job transition, the Ministry of Labor of Taiwan has once again publicized the regulations regarding the issuance of service certificates. We recommend that Japanese companies with operations in Taiwan confirm the following information from the perspective of practical risk management. 

■ Legal Basis 

Article 19 of Taiwan’s Labor Standards Act explicitly stipulates that upon the termination of a labor contract, if a worker requests the issuance of a service certificate, the employer or their representative may not refuse. 

■ Key Points 

1. The issuance obligation applies to all reasons for resignation 

Regardless of whether the reason for resignation is severance, disciplinary dismissal, retirement, or voluntary resignation, as long as the worker makes a request, the employer shall promptly issue a service certificate. Furthermore, even if the worker makes the request a period of time after resignation, the employer may not refuse. 

2. Regulations on recorded content 

In accordance with the directive issued by the Ministry of Labor in 1994 (Letter Tai-Lao-Zi-Er-Zi No. 25578), service certificates shall record the following four objective facts: 

• Job title 

• Nature of work 

• Years of service 

• Wages 

In addition, if an employer wishes to record matters other than the above four items, such as performance evaluations, reasons for contract termination, and records of commendations or disciplinary actions, they should respect the worker’s willingness, and may not arbitrarily record them without the worker’s consent. 

3. Penalties for violations 

Employers who refuse to issue it may be subject to a fine of between NT$20,000 and NT$300,000 in accordance with the relevant regulations of the Labor Standards Act, and may be penalized per occurrence. According to the Ministry of Labor, there are approximately 400 to 500 labor dispute mediation cases related to this dispute every year, and 17 cases were fined last year (2025). 

Should you have any related inquiries, please do not hesitate to contact our firm.