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How can the parent company recognize the investment loss in its subsidiary?

When there is a typhoon, what people expect most is to stare at the TV, or constantly refresh the web page to see if your county and city are stopping work and classes; what are the rules for typhoon vacation?


Taiwan is in an area where tropical cyclones are prevalent and where earthquakes occur frequently. In the event of a natural disaster, when the workers need to go to work, and should he be paid double his wages at work?


The local government determines whether to stop work or whether to stop class in accordance with the Act “天然災害停止上班及上課作業辦法 ; however , such Act can only regulate government institutions and public or private schools ; it can not regulate the general companies.


The Ministry of Labor has regulated  “the key points of labor attendance management and wage payment in natural disasters as the basis for the restriction of employers” 天然災害發生事業單位勞工出勤管理及工資給付要點. It mentions the conditions under which workers can stop attending work based on the above-mentioned suspension of work

As long as the work place of the employee, place of residence, or place where the employee must go through has an announcement to work, it can be used as a basis for not attending to work. For example, your employee lives in Taoyuan, commuting to Taipei City to work. While in New Taipei City, there is a announcement to stop work. Under circumstance, he has right not to work on that day.


What is the salary if your employee are not attending on a typhoon day? If they still go to work, then how do pay the salary on that day?.


A: Typhoon is a natural disasters, employees may refuse attendance, then the employer must not have an adverse action against employees.  However, due to non-responsibility to employers, employers are not required to pay wages for the typhoon day. 

In the same way, if employees are present at work,  employers does not have to pay overtime.  The Ministry of Labor recommends that give better salaries on the typhoon. After all, employees are at risk of attendance.

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