From 1 January 2027, Taiwan’s minimum wage rises to NT$30,900 a month (up NT$1,400, or 4.745%) and NT$205 an hour (up from NT$196). This is the first time the monthly minimum has passed NT$30,000.
The Minimum Wage Review Committee set the new rates on 24 September 2026, and the Ministry of Labor formally announced them on 16 October 2026. The Ministry estimates that about 2.61 million workers will benefit, about 2.2 million of them Taiwanese.
For employers, the change goes beyond the base pay of the lowest-paid staff. It also moves the lowest insurance bracket and the salary line that decides whether a non-resident employee is taxed at 6% or 18%.
How the minimum wage is set
Taiwan’s Minimum Wage Act took effect on 1 January 2024 and replaced the old “basic wage” system. Each year a review committee of labor, employer, academic and government members decides the new rates. The Ministry of Labor sends the decision to the Executive Yuan (the Cabinet) for approval and announces it once approved. Unless a different date is approved, the new rates apply from 1 January of the following year.
There are only two rates: a monthly rate and an hourly rate. There is no official daily rate. A worker paid by the day must receive at least the hourly rate times the hours worked.
Rates history
| Year | Monthly minimum | Hourly minimum | Monthly increase |
|---|---|---|---|
| 2023 | NT$26,400 | NT$176 | – |
| 2024 | NT$27,470 | NT$183 | 4.05% |
| 2025 | NT$28,590 | NT$190 | 4.08% |
| 2026 | NT$29,500 | NT$196 | 3.18% |
| 2027 | NT$30,900 | NT$205 | 4.745% |
The Ministry of Labor’s press release on the 2027 decision is on its website (in Chinese).
Who is covered and what counts
The minimum wage applies to every worker covered by the Labor Standards Act, regardless of nationality. Foreign employees, including migrant workers in factories and other businesses, are entitled to the same minimum as Taiwanese staff.
Live-in caregivers and domestic helpers hired by households are not covered by the Labor Standards Act. Their pay is agreed in their employment contracts, so the new minimum wage does not apply to them.
The minimum is compared with pay for normal working hours. Overtime pay, and the extra pay for working on rest days, regular days off and holidays, do not count toward it. You cannot reach NT$30,900 by adding overtime to a lower base.
If a contract sets pay below the minimum, the law replaces that figure with the minimum wage. Probation is not an exception. An employer that pays below the minimum can be fined NT$20,000 to NT$1,000,000, increased up to NT$1,500,000 depending on company size, the number of workers affected or how serious the breach is. The employer’s name is also published, with a deadline to fix the problem.
Knock-on effects for payroll
Labor Insurance and NHI. Each year the lowest insured-salary bracket for full-time employees is raised to match the new minimum wage. For 2026, the Ministry of Labor raised the first Labor Insurance and Occupational Accident Insurance bracket to NT$29,500. The Bureau of Labor Insurance then moved employees insured at the old lower amounts up automatically, without employers having to file. The National Health Insurance table also starts at NT$29,500 for 2026. At the time of writing, the 2027 insurance tables had not yet been published.
Non-resident salary withholding. An employee who stays in Taiwan for less than 183 days in a calendar year is a non-resident for tax purposes. Under the Ministry of Finance’s withholding rules, a non-resident’s monthly salary is withheld at 6% if it is no more than 1.5 times the minimum wage, and at 18% if it is higher. The line was NT$44,250 for 2026 (1.5 × NT$29,500). From 1 January 2027 it becomes NT$46,350 (1.5 × NT$30,900).
Part-time staff. Hourly-paid workers must receive at least NT$205 for each normal working hour from 1 January 2027.
Example: two employees in January 2027
A company pays a part-time shop assistant NT$196 an hour for 80 hours a month, or NT$15,680. From January 2027 the rate must rise to at least NT$205, so 80 hours pay at least NT$16,400.
The same company has a non-resident engineer on NT$45,000 a month. In 2026 that salary was above NT$44,250, so 18% was withheld: NT$8,100. In 2027 NT$45,000 is below NT$46,350, so 6% is withheld: NT$2,700. The salary is the same, but the monthly withholding falls by NT$5,400.
Employer checklist before 1 January 2027
- List every employee whose monthly base pay is below NT$30,900 or whose hourly rate is below NT$205, including staff on probation.
- Update employment contracts, offer letters and job advertisements that quote the old rates.
- Update hourly rates in your payroll and scheduling systems for part-time staff.
- Check the Labor Insurance, Occupational Accident Insurance, NHI and labor pension amounts for low-paid staff once the 2027 tables are published.
- Recheck the 6% or 18% withholding rate for non-resident employees earning close to NT$46,350.
FAQ
Does the minimum wage apply to foreign employees in Taiwan?
Yes, if they work under the Labor Standards Act. The minimum wage applies regardless of nationality. The main exception is live-in caregivers and domestic helpers hired by households, who are not covered by the Labor Standards Act.
If an employee already earns more than NT$30,900, do we have to give a raise?
No. Employers only have to raise pay that is below the new minimum. There is no rule that all salaries must rise by the same percentage. Agreed pay above the minimum stays as agreed, and the employer cannot lower it on its own.
Is there a daily minimum wage?
No. Taiwan sets only a monthly and an hourly rate. A worker paid by the day must receive at least NT$205 times the number of normal working hours that day from 1 January 2027.
Can we pay less than the minimum wage during probation?
No. The minimum wage applies from the first day of employment. A contract term that sets probation pay below the minimum is replaced by the minimum wage.
This article is general information based on Taiwan law as of November 2026, not advice on any specific case. Examples are hypothetical.