How to calculate overtime pay in Taiwan (2026): weekdays, rest days, mandatory rest days and national holidays

This article is general education, not legal advice. Actual rates and calculations vary by case. Rely on the Labour Standards Act and the authorities' announcements, and consult a professional.

1. Weekday overtime

When staff work beyond their normal hours on a weekday, the extra hours are overtime. The common method is that the first 2 hours are paid at about one-third more per hour, roughly 1.34 times, and hours beyond that at about two-thirds more, roughly 1.67 times.

A worked example

Say the normal hourly wage is NT$200 and the worker does 3 hours of overtime. The first 2 hours are about 200 x 1.34 = 268 per hour, so about 536 for two hours. The third hour is about 200 x 1.67 = 334. The day's overtime is about 870. This is only an illustration. For the real figure, follow the law and the correct rounding.

2. Rest day work (休息日)

The rest day (休息日) is the flexible one of the two days off in 一例一休 (one mandatory rest day and one rest day every 7 days). If the worker agrees to work it, Article 24(2) of the Labor Standards Act requires an extra payment of at least 1⅓ of the weekday hourly wage for each of the first 2 hours, and at least 1⅔ from the third hour. Since 1 March 2018 it is counted on the hours actually worked; the old rule that 1 hour counted as 4 is gone. Rest-day hours also count toward the monthly overtime cap.

A worked example

A worker on NT$36,000 a month has a weekday hourly wage of 36,000 ÷ 30 ÷ 8 = NT$150. Three hours on a rest day: the first 2 hours are 150 × 1⅓ = 200 each, so 400; the third hour is 150 × 1⅔ = 250. The extra due is NT$650. The monthly salary already covers that day, so 650 is on top of it. For an hourly-paid worker you also pay the normal wage for those 3 hours, which is where the 2⅓x and 2⅔x figures come from.

3. Mandatory rest days and national holidays (例假日 / 國定假日)

The mandatory rest day (例假) is the compulsory day off in every 7. In the Ministry of Labor's reading it cannot be scheduled even if the worker agrees. Article 40 lets an employer suspend days off only for a natural disaster, incident or sudden emergency; the wage for that day is then doubled, a day off must be given afterwards, and the local authority must be told within 24 hours. So when you build the roster, fix the mandatory rest day first.

On a national holiday (國定假日), if the worker agrees to work, Article 39 doubles the wage: a monthly-paid worker receives an extra day's pay for up to 8 hours. At NT$150 an hour, 8 hours on a national holiday means an extra NT$1,200. Hours beyond 8 are paid at the Article 24 weekday overtime rates. If a national holiday falls on the worker's mandatory rest day or rest day, another day off must be given, on a date the employer and worker agree.

Taiwan overtime calculator (monthly-paid staff)

Enter the monthly salary and the hours to see the legal minimum extra pay. It starts at the 2026 minimum wage, NT$29,500 a month.

Monthly salary (NT$) Weekday overtime hours (one day) Hours worked on a rest day (休息日) National holidays worked (up to 8 h each)

Hourly wage (salary ÷ 30 ÷ 8)

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Weekday overtime

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Rest day (on top of the salary)

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National holiday (an extra day's pay each)

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Extra pay due, at least

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For monthly-paid staff. Weekday overtime: first 2 h ×1⅓, next 2 h ×1⅔. Rest day: an extra 1⅓ for the first 2 h, then 1⅔; the salary already covers the day itself. The mandatory rest day (例假) is not here because it cannot be scheduled. Legal minimums, not legal advice.

Overtime caps and comp time (補休)

Overtime plus rest-day work may not exceed 46 hours a month. With the consent of a union or a labour-management meeting it can reach 54 hours in a month, but no more than 138 hours over 3 months, and no day may exceed 12 hours in total (Article 32). A worker may choose comp time instead of overtime pay: it is hour for hour, 1:1, not multiplied. Hours not taken by the agreed deadline, or when the job ends, must be paid at that day's overtime rates (Article 32-1).

National holidays for workers in 2026

1/1, 2/15-2/19 (小年夜, Lunar New Year's Eve and the first three days of the New Year), 2/28, 4/4, 4/5, 5/1, 6/19, 9/25, 9/28, 10/10, 10/25 and 12/25. The 2025 amendment added 小年夜, Teachers' Day (9/28), Retrocession Day (10/25) and Constitution Day (12/25). The civil-service make-up days do not bind private employers. Minimum wage for 2026: NT$29,500 a month or NT$196 an hour, from 1 January 2026.

Checked against official sources on 27 September 2026: the Labor Standards Act (勞動基準法), Articles 24, 32, 32-1, 36, 39 and 40, and Enforcement Rules Article 23-1; the Ministry of Labor FAQs on the hourly wage of a monthly-paid worker (salary ÷ 30 ÷ 8) and on work on a mandatory rest day (1, 2); and the 2026 minimum wage announcement.

4. Why hand calculation is risky

The problem is not that the multipliers are hard. It is that you first have to classify correctly which hours are weekday overtime, which are rest-day work, and which segment those hours fall into. For a multi-branch chain with hundreds of people, classifying and multiplying by hand every month is where mistakes happen most, and an overtime mistake is a direct breach of the law.

Correct overtime starts with correctly counted hours, not with a month-end guess.

WorkCo calculates each person's hours and overtime from the shifts actually sent, and exports a report for accounting to continue with, cutting the month-end manual sorting and multiplying. But the system is only a tool. Choosing the correct rate, interpreting the law and the responsibility to pay remain with you and your advisers. Always follow the Labour Standards Act and the authorities' announcements.

Frequently asked questions