Effective January 1, 2026, the amended Regulations of Leave-Taking of Workers will be implemented, introducing significant adjustments to the regulations governing sick leave and personal leave. Enterprises must appropriately manage the impact of leave-taking on performance evaluations and compensation, and strengthen internal management preparedness in accordance with these institutional changes. This memorandum summarizes the practical compliance measures that enterprises should adopt. 

 

1. Prohibition of Adverse Treatment Regarding Sick Leave 

When a worker takes ordinary sickness or injury leave totaling no more than 10 days within one year, the following adverse dispositions are strictly prohibited: 

1. Imposing unjustified influence on promotion, evaluation, or personnel transfers. 
2. Making unilateral negative assessments on performance indicators. 
3. Reducing scheduled shifts or implementing disadvantageous adjustments to working hours. 
4. Withholding the full attendance bonus in its entirety. 

Furthermore, should a worker claim to have suffered adverse treatment, the burden of proof rests with the enterprise to demonstrate that such disadvantage is unrelated to the taking of sick leave. If found in violation, the enterprise may face a fine of up to NT$1 million imposed by the competent authority. 

2. New Regulations on Full Attendance Bonus (Shift to Proportional Deduction) 

Under the new regulation, the full attendance bonus is explicitly categorized as part of “Wages.” Enterprises must note the following adjustments: 

1. Full attendance bonuses shall not be deducted for workers taking wedding leave, funeral leave, occupational sickness or injury leave, official leave, ordinary sickness or injury leave due to miscarriage within the first three months of pregnancy (where maternity leave is not taken), or personal leave for the purpose of personally caring for family members. 
2. For ordinary sickness or injury leave, any deduction of the full attendance bonus must be made proportionally based on the number of leave days taken. 

Enterprises should review and adjust relevant Work Rules, performance systems, and payroll calculation systems as early as possible to ensure compliance with the new regulations. 

3. Flexibility of Personal Leave and New Recognized Grounds 

“Caring for family members” will be formally included as a valid ground for approving personal leave. This may be implemented through more flexible methods: 

1. Leave may be taken on an hourly basis (e.g., 1–2 hours to accompany a family member for medical treatment). 
2. Even when the quota for Family Care Leave is exhausted, workers may supplement it with personal leave (such personal leave shall not be regarded as non-attendance/absence for the purpose of the full attendance bonus). 
3. The full attendance bonus shall not be withheld in its entirety due to this reason. 

These adjustments aim to support the balance between family care and the workplace; therefore, attendance management systems and application/approval workflows must be updated simultaneously. 

4. Compliance Measures to be Adopted by Enterprises 

1. Revise Internal Regulations Review and amend Work Rules, attendance policies, leave policies, and performance evaluation systems. 
2. Adjust Attendance and Payroll Systems Implement functionality for leave applications on an hourly basis. Modify the calculation method for full attendance bonus deductions during sick leave periods. 
3. Educate Management and Communicate Obligations Clearly explain the prohibition of adverse treatment to management personnel.  Prevent inconsistencies in handling cases across different operational sites. 
4.  Strengthen Communication with Workers Address worker concerns to mitigate legal compliance risks. 

5. Conclusion 

This institutional change aims to protect worker health, and enterprises must establish an appropriate personnel management framework in response. A review of evaluation and compensation systems is particularly essential; failure to make necessary adjustments may lead to significant legal risks. Our firm is available to assist enterprises in verifying whether current systems comply with the law, revising relevant regulations, and providing educational training. Please feel free to contact us regarding any needs for institutional adjustment.