In Taiwan, sick leave entitlements are regulated by the Labor Standards Act and related regulations.

Employees are entitled to up to 30 days of sick leave per year for illnesses not requiring hospitalization. During this period, employers must pay at least 50% of the employee’s regular wages. If the employee receives labor insurance payments that are less than 50% of their salary, the employer is obligated to cover the difference.

For illnesses requiring hospitalization, employees may take unpaid sick leave for up to 1 year within a 2-year period. The total combined leave for both hospitalized and non-hospitalized conditions cannot exceed 1 year in any 2-year period.

Employees suffering from work-related injuries or occupational illnesses are entitled to occupational sick leave until full recovery. This type of leave is typically paid and is not subject to the standard sick leave limits.

Female employees are entitled to 1 day of menstrual leave per month, with half pay for the first three days taken in a year. Any additional menstrual leave beyond the first three days in a year is deducted from the employee's sick leave entitlement.

These provisions ensure employees have access to necessary leave for illness or injury while balancing the employer's responsibilities to provide support through paid sick leave and coverage for work-related conditions.