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13th month pay
in Taiwan (China).

SALARY PAYMENT IN New Taiwan dollar (TWD, NT$, $)



PAYROLL CYCLE Bi-weekly or monthly

TIME TO HIRE 12 hours

Is there a 13th month pay in Taiwan?

13th-month pay or salary is an extra payment to employees equivalent to one month’s salary. The 13th-month salary is customary in Taiwan but is not compulsory. It is usually paid at Lunar New Year if employers opt to pay it.

Is the 13th month pay in Taiwan mandatory or standard?

The 13th-month salary is customary in Taiwan, but not mandatory. Employers may choose to offer it as a form of bonus or goodwill gesture towards their employees.

How is the 13th month pay calculated in Taiwan (China)?

If a 13th-month salary is paid, the calculation is usually specified in the employment contract. If it is not specified, then it is calculated as a sum equivalent to the employee’s average monthly salary in the preceding 12-months.

When is the 13th month salary paid in Taiwan (China)?

It is customary to pay the 13th month payment during the Lunar New Year.

Does the 13th month salary amount to any extra payment by the employer?

Yes, where paid it would count as an extra payment. 

Is the 13th month salary taxable in Taiwan (China)?

Yes, the 13th month salary is taxable in Taiwan. Employers are required to withhold statutory deductions such as income tax and social insurance premiums before making the payment.

Hiring in Taiwan (China), Made Easy

Your business can easily hire employees in Taiwan without opening a local entity. We handle local employment law, complex tax regulations, and international payroll in 180+ countries worldwide. All you need to do is focus on your business.


The 13th-month salary is customary but not mandatory in Taiwan. It may be paid as an optional form of bonus or goodwill gesture.

No. While ’14th month’ pay is customary in some countries, this is not the case in Taiwan.

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