Bereavement Leave in Taiwan — What the Labor Standards Act Guarantees

What the Law Actually Says

Taiwan's Labor Standards Act and the Regulations of Leave-Taking of Workers establish clear bereavement leave entitlements based on the relationship between the worker and the deceased. These are statutory minimums — employers cannot offer less, though many offer more in practice through company policy or collective bargaining agreements.

The leave is paid at the worker's regular daily wage. It does not deduct from annual leave or personal leave balances. The entitlement exists regardless of how long the employee has worked at the company.

Leave Entitlements by Relationship

The tiers reflect Taiwanese social hierarchy's emphasis on lineal proximity:

8 days — Death of a parent, adoptive parent, stepparent, or spouse

6 days — Death of a grandparent, child, or parent-in-law (including a spouse's adoptive parent or stepparent)

3 days — Death of a great-grandparent, sibling, or spouse's grandparent

The spouse's-grandparent provision catches many people off guard. The statutory tier does not make eligibility depend on being the eldest grandchild or the eldest grandchild's spouse.

How the Days Are Counted

Bereavement leave does not have to be taken consecutively. Ministry of Labor guidance permits employees to take it in separate periods within 100 days, according to custom. Ask your employer how its leave system counts days and whether weekends or holidays fall within the periods you select.

Notification and Documentation

Under Article 10 of the Regulations of Leave-Taking of Workers, the employee should state the reason for and number of leave days orally or in writing before taking leave; in an emergency, another person may handle the procedure. The employer may request supporting documents, so notify it promptly and follow its application process.

Employers may not treat statutory bereavement leave as absence that affects the worker's full-attendance bonus. The rule does not itself establish a blanket guarantee about every performance or bonus calculation, so check the company's policy for those issues.

When 8 Days Isn't Enough

Eight days sounds generous until you map it against the Taiwanese funeral timeline. A traditional funeral with the full Buddhist-Taoist liturgical sequence — body preparation, vigil keeping, weekly zuo qi prayers, the farewell ceremony, cremation, and urn enshrinement — typically spans 10 to 14 days from death to cremation. And that's before the 49-day mourning period even begins.

For families conducting a full traditional funeral, the 8-day statutory leave covers roughly the acute phase: the first week of mourning, the vigil, and the farewell ceremony. The remaining days — including the cremation, columbarium enshrinement, and subsequent zuo qi prayer services — either require additional leave (annual leave, personal leave, or unpaid leave) or get covered by siblings taking shifts.

The practical advice: notify your employer early and ask about any company-specific bereavement policy that may extend beyond the statutory minimum. Many Taiwanese companies, particularly larger corporations and public-sector employers, offer 10 to 14 days for immediate-family deaths. Some also offer a small condolence payment (wei wen jin) of NT$1,000 to NT$5,000.

What About Self-Employed or Contract Workers

Freelancers, sole proprietors, and independent contractors are not covered by the Labor Standards Act's bereavement leave provisions. If you're self-employed, there is no statutory entitlement — your clients may or may not be understanding about timeline delays.

For contract workers on fixed-term agreements, the entitlement applies if the contract is governed by the Labor Standards Act (most are, unless the work falls into specific exempt categories like senior management). Temp agency workers receive bereavement leave from the agency, not the client company.

Planning Around the Leave Window

If you're the eldest son or daughter responsible for managing the entire funeral — from death registration through the farewell ceremony — those 8 days go fast. Delegating specific logistics (coordinating with the funeral director, ordering paper money and incense supplies, arranging vegetarian catering for zuo qi days) to siblings or extended family can keep the critical-path decisions in your hands while spreading the physical labor across the family.

The Taiwan Funeral Planning Guide includes a delegation planner that maps each day's tasks against the people available to handle them, designed specifically for families where the chief mourner has limited leave and needs to prioritize.