Topic · Pay, tax and retirement
Where a Taiwanese paycheck goes
Half of the employees in Taiwan's industry and service sectors earned less than NT$546,000 in 2024. This page follows that money: what gets deducted, what the employer adds, how income tax is worked out, and what comes back at retirement.
What is deducted each month, what is paid each May, and what comes back after 65 all start from the same payslip.
Figures as of 2026-11-10. Every rate, bracket and formula on this page states the year it applies to. Figures come from official sources, and anything quoted from a news report or a study is labelled as such.
Split before it lands
How many ways is one paycheck split?
Take the 2025 average regular monthly wage of NT$47,885 as an example. At 2026 rates, Labor Insurance (勞保) takes NT$1,053 and Employment Insurance (就業保險) takes NT$92 before the money arrives. National Health Insurance and income tax come on top. In the same month your employer pays another NT$7,001 on your behalf, an amount that usually does not appear on the payslip.
Taiwan take-home pay and employer cost calculator 2026
Enter a monthly salary to see take-home pay after Labor Insurance, Employment Insurance, voluntary pension contributions and income tax, plus what the employer pays on top.
The National Health Insurance premium is not deducted yet. Open the NHI premium calculator
Take-home pay is 96.1% of your monthly salary
- Take-home 96.1%
- Labor and Employment Insurance 2.5%
- Voluntary pension 0.0%
- Health insurance 0.0%
- Income tax 1.3%
- Labor Insurance (your share)
- NT$1,053
- Employment Insurance (your share)
- NT$92
- Voluntary pension contribution
- NT$0
- National Health Insurance
- Not entered
- Income tax (monthly average)
- NT$598
- Total deductions
- NT$1,743
- Monthly take-home pay
- NT$43,257
Paid by your employer on top
- Labor Insurance
- NT$3,687
- Employment Insurance
- NT$321
- Occupational accident insurance
- NT$96
- Labor Pension contribution (at least 6%)
- NT$2,748
- Employer contributions in total
- NT$6,852
- Employer cost per month
- NT$51,852
Employer cost is your monthly salary plus the employer contributions above. It leaves out the employer share of National Health Insurance.
Your employer pays 15.2% of your monthly salary on top of it (before the employer share of NHI)
- Your salary 86.8%
- Employer Labor and Employment Insurance 7.7%
- Occupational accident 0.2%
- Pension (6%) 5.3%
Whole year
- Gross pay for the year
- NT$607,500
- Take-home pay for the year
- NT$586,585
Labor and Employment Insurance are charged on the insured salary bracket (NT$45,800) and the pension on the contribution wage bracket (NT$45,800). Both come from 2026 bracket tables, so they can differ from your actual salary.
The income tax is an estimate for a single filer on salary income only, using the amounts announced for tax year 2026 (ROC year 115). The basic living expense amount for that year has not been announced and is left out.
This estimate is for reference only and is not tax or financial advice. Actual amounts depend on the Bureau of Labor Insurance, the Ministry of Labor and the Ministry of Finance, and on your personal situation.
Source: Bureau of Labor Insurance 2026 premium tables, Ministry of Labor, Ministry of Finance tax year 2026 amounts. Checked 2026-11-10.
The Labor Insurance ordinary-risk premium rate is 11.5% and the Employment Insurance rate is 1%. For both, the worker pays 20%, the employer 70% and the government 10%. Occupational accident insurance is paid entirely by the employer, at an all-industry average rate of 0.21%. For the Labor Pension (勞退), the employer must contribute at least 6% of wages every month into an individual account in your name, and the account follows you when you change jobs.
| Item | Rate | Worker | Employer | Government |
|---|---|---|---|---|
| Labor Insurance (ordinary risk) | 11.5% | 20% | 70% | 10% |
| Employment Insurance | 1% | 20% | 70% | 10% |
| Occupational accident insurance | Industry average 0.21% | Pays nothing | 100% | Pays nothing |
| Labor pension | Share of monthly contribution wage | Voluntary, up to 6% | At least 6% | Pays nothing |
| National Health Insurance | How NHI premiums work is covered in the health topic. Open the health topic | |||
Premiums are charged on an insured salary grade, not on your exact pay. The top Labor Insurance grade is NT$45,800. If you earn more than that, your premium stops there, and so does the salary used to work out your future pension. You may add up to 6% of your own to the Labor Pension, and that money is not counted as salary income for the year. Enter your own monthly pay in the tool above to see every line, including the full cost your employer carries.
Rates and grade tables are the versions in force from 2026-01-01. Employment Insurance is shared in the same proportions as Labor Insurance. Occupational accident rates differ by industry and the table uses the average. The employer figure in the example leaves out National Health Insurance. Bureau of Labor Insurance premium share table ↗ Ministry of Labor occupational accident rate notice ↗ Labor pension monthly contribution grade table ↗
What the person in the middle earns
Median annual pay for employees was NT$546,000 in 2024. Where are you?
Line up every employee in Taiwan by total annual pay in 2024, and the person in the exact middle earned NT$546,000. The mean was NT$732,000, which is NT$186,000 above the median, because the high end stretches a long way. The top tenth starts at NT$1,336,000. The bottom tenth earned less than NT$330,000.
Median annual pay is NT$546,000, and the top tenth earns more than NT$1,336,000
The nine decile cut-offs of total annual pay for all employees, 2024, before tax. Each block holds one tenth of employees. A narrower, darker block means people are packed more closely. The dashed ends are the bottom and top tenths, for which no boundary is published.
Data table
| Item | Unit: NT$ thousand |
|---|---|
| D1 | 330 |
| D2 | 381 |
| D3 | 432 |
| D4 | 487 |
| D5 | 546 |
| D6 | 628 |
| D7 | 753 |
| D8 | 959 |
| D9 | 1,336 |
| Median NT$546,000 | 546 |
| Mean NT$732,000 | 732 |
This median counts migrant workers and part-time employees. For full-time employees who are Taiwanese nationals alone, the median is NT$585,000, which is NT$39,000 higher. The statistics office notes that most people earning less than the first decile of NT$330,000 are migrant workers and part-timers. A Taiwanese full-time worker who compares against the all-employee figures will rank a little higher than among true peers. The tool below lets you choose either basis.
Taiwan salary percentile checker (2024 distribution)
Enter your annual pay and see which percentile it falls in, using the official decile figures for Taiwan's employees.
- Median, all employees
- NT$546,000
- Median, Taiwanese full-time employees
- NT$585,000 Between the median and Q3
Q1 is the amount a quarter of employees earn less than; Q3 is the amount three quarters earn less than.
The percentile is estimated by straight-line interpolation between official breakpoints. It is not an official figure.
Basis: 2024 (ROC year 113) data. It covers foreign migrant workers and part-time employees, and excludes civil servants, staff of schools from primary level up, agriculture, forestry, fishing and animal husbandry, and the self-employed. Amounts are before tax.
DGBAS has not yet published the 2025 (ROC year 114) edition. This tool will be updated once it is out.
Pay by industry and company See how pay differs across industries and employers.
This estimate is for reference only and is not tax or financial advice. Figures come from the Directorate-General of Budget, Accounting and Statistics (DGBAS) for 2024 (ROC year 113). The percentile is this tool's interpolation; the official distribution is as published by DGBAS.
Source: DGBAS, annual total earnings of employees in industry and services, 2024 (ROC year 113), published 2025-11-25.
The 40-49 age group has the highest median, at NT$620,000
Median total annual pay by age group, all employees, 2024, before tax
- Under 25 NT$381,000
- 25-29 NT$521,000
- 30-39 NT$581,000
- 40-49 NT$620,000
- 50-64 NT$579,000
- 65 and over NT$439,000
Data table
| Item | Value |
|---|---|
| Under 25 | NT$381,000 |
| 25-29 | NT$521,000 |
| 30-39 | NT$581,000 |
| 40-49 | NT$620,000 |
| 50-64 | NT$579,000 |
| 65 and over | NT$439,000 |
The median is NT$585,000 for men and NT$512,000 for women. The difference is NT$73,000, and the women's median is about 87.5% of the men's. This is one median subtracted from the other, with no adjustment for industry, seniority or hours. By age, the 40-49 group has the highest median at NT$620,000. For the 65 and over group it falls to NT$439,000, and the statistics office explains that this group includes people who went back to work after retiring.
Median annual pay by industry (2024)
| Industry | Median |
|---|---|
| Finance and insurance | NT$1,106,000 |
| Electricity and gas supply | NT$1,091,000 |
| Publishing, audiovisual and ICT | NT$807,000 |
| Mining and quarrying | NT$682,000 |
| Transportation and storage | NT$682,000 |
| Professional, scientific and technical services | NT$654,000 |
| Health care and social work | NT$633,000 |
| Manufacturing | NT$570,000 |
| Industry (secondary sector) | NT$561,000 |
| Real estate | NT$537,000 |
| Services (tertiary sector) | NT$534,000 |
| Wholesale and retail trade | NT$506,000 |
| Water supply and remediation | NT$505,000 |
| Construction | NT$497,000 |
| Support services | NT$455,000 |
| Accommodation and food service | NT$415,000 |
| Arts, entertainment and recreation | NT$411,000 |
| Education (excluding schools above primary level) | NT$382,000 |
| Other services | NT$381,000 |
The survey covers employees in industry and services. It leaves out civil servants, school teachers and staff, agriculture, forestry, fishing and animal husbandry, and the self-employed. Amounts are total annual pay before tax, including year-end and other bonuses. Data are for 2024, released 2025-11-25. This page will be updated when the next edition comes out. ↗
Pay and prices
From 2000 to 2025, regular wages rose 41.1% on paper and 5.5% after prices
In 2000 the average regular monthly wage of employees in industry and services was NT$33,926. In 2025 it was NT$47,885, a nominal rise of 41.1%. Consumer prices rose 33.8% over the same years. After prices, a regular wage in 2025 bought 5.5% more than it did in 2000.
Real GDP in 2025 was 2.57 times its 2000 level. The real regular wage was 1.05 times.
Index, 2000 = 100%. Both lines are calculated by this site from DGBAS data. Real GDP chains the annual real growth rates. The real regular wage divides the nominal regular wage by the consumer price index.
Data table
| Year | Real GDP | Real regular wage |
|---|---|---|
| 2000 | 100.0% | 100.0% |
| 2001 | 98.6% | 101.6% |
| 2002 | 104.0% | 102.6% |
| 2003 | 108.4% | 103.1% |
| 2004 | 115.9% | 102.3% |
| 2005 | 122.2% | 100.8% |
| 2006 | 129.2% | 101.2% |
| 2007 | 138.1% | 101.0% |
| 2008 | 139.2% | 97.8% |
| 2009 | 136.9% | 96.6% |
| 2010 | 151.0% | 97.3% |
| 2011 | 156.5% | 97.3% |
| 2012 | 160.0% | 96.6% |
| 2013 | 163.9% | 96.8% |
| 2014 | 171.7% | 97.3% |
| 2015 | 174.2% | 98.9% |
| 2016 | 178.0% | 98.8% |
| 2017 | 184.5% | 100.0% |
| 2018 | 189.9% | 101.1% |
| 2019 | 195.7% | 102.4% |
| 2020 | 202.4% | 104.1% |
| 2021 | 216.0% | 103.9% |
| 2022 | 221.8% | 103.7% |
| 2023 | 224.2% | 103.4% |
| 2024 | 236.0% | 104.0% |
| 2025 | 256.6% | 105.5% |
The real wage line runs downhill for a stretch. In 2009, after the global financial crisis, the index fell to 96.6, below where it stood in 2000. It did not climb back above the 2000 level until 2018. For several years in between, a regular wage bought less than it had at the start of the century.
Read the gap between the two lines with care. Part of GDP growth comes from more people working, and part of it turns into company depreciation and profits, so the gap is not simply pay that each worker missed. To see whether your own pay kept up, compare it with 33.8%. If your pay rose by less than that between 2000 and 2025, your purchasing power went backwards.
Another common measure is compensation of employees as a share of GDP, meaning how much of everything the economy produces goes to employees as pay and benefits. It was 47.6% in 2000 and 43.1% in 2024. The 2025 wage figures are still preliminary, and the wage survey widened its industry coverage once along the way, so neighbouring years are not fully comparable.
Why has pay grown slowly? 5 explanations
The explanations below each have their own source and look at different layers. They are listed in no ranked order, and this site does not rule on which is right.
Falling labor share: globalization, automation and bargaining power
The Central Bank says nominal GDP in 2022 was 2.4 times the 1998 level, yet employee compensation fell from 48.2% to 43.9% of GDP. It attributes this mainly to globalization raising competition, automation reducing demand for low-skilled workers, weaker unions reducing bargaining power, and pressure to maximize shareholder value.
Central Bank of the Republic of China (Taiwan), 2024 ↗
Persistently slow labor productivity growth in services
Comparing manufacturing and services, the Central Bank finds that pay per worker in services grows slowly mainly because labor productivity growth there has long been sluggish. It recommends that the government help small-business-led services and traditional manufacturing innovate and adopt new technology.
Central Bank of the Republic of China (Taiwan), 2023 ↗
Industry structure: depreciation in capital-intensive industries dilutes the pay share
The Directorate-General of Budget, Accounting and Statistics told the Legislative Yuan's finance committee that industry characteristics strongly affect the compensation share of GDP. In electronic components, average pay is high but depreciation reaches 32.9% of GDP, leaving the compensation share at 25.4%, below the 38.4% manufacturing average.
Directorate-General of Budget, Accounting and Statistics, Executive Yuan, 2024 ↗
Worsening terms of trade: output prices falling relative to consumer prices
This working paper finds that about 87% of the gap between real wage growth and labor productivity growth in 2003 to 2014 came from output prices falling relative to consumer prices, not from changes in the labor share. The authors link that price decline to worsening terms of trade.
Lin Yi-ling (Central Bank Economic Research Department) and Yang Tzu-ting (Institute of Economics, Academia Sinica), 2017 ↗
Industrial upgrading bottlenecks, globalization and education not matching the labor market (youth pay)
In a survey of stagnant youth pay, the National Development Council points to bottlenecks in industrial upgrading, globalization suppressing wage growth, and an education system that has not helped young people connect to the labor market. The finding concerns young workers' starting pay, not all employees' pay.
National Development Council, 2019 ↗
No representative official or academic source was found for the atypical employment explanation.
Wages are average regular monthly earnings of all employees in industry and services, including migrant and part-time workers. No official real wage series on a single base year exists for 2000 to 2025. The real index on the chart is this site's calculation, not an official figure. DGBAS wage series ↗ DGBAS national income series ↗
A floor that stood still
The minimum wage restarted in 2007 and reaches NT$30,900 in 2027
The minimum wage is the legal floor under pay. From 2027-01-01, monthly pay may not be lower than NT$30,900 and hourly pay may not be lower than NT$205. That is 4.745% above the 2026 levels of NT$29,500 and NT$196. The Minimum Wage Review Committee set the amount on 2026-09-24 and it was published on 2026-10-16.
Stuck at NT$15,840 from 1997 to 2007, reaching NT$30,900 in 2027
Monthly minimum wage in force at the start of each year, in NT$ (called the basic wage before 2024). Mid-year changes show up in the following year.
Data table
| Year | Monthly (NT$) | Hourly (NT$) |
|---|---|---|
| 2000 | 15,840 | 66 |
| 2001 | 15,840 | 66 |
| 2002 | 15,840 | 66 |
| 2003 | 15,840 | 66 |
| 2004 | 15,840 | 66 |
| 2005 | 15,840 | 66 |
| 2006 | 15,840 | 66 |
| 2007 | 15,840 | 66 |
| 2008 | 17,280 | 95 |
| 2009 | 17,280 | 95 |
| 2010 | 17,280 | 95 |
| 2011 | 17,880 | 98 |
| 2012 | 18,780 | 103 |
| 2013 | 18,780 | 109 |
| 2014 | 19,047 | 115 |
| 2015 | 19,273 | 115 |
| 2016 | 20,008 | 120 |
| 2017 | 21,009 | 133 |
| 2018 | 22,000 | 140 |
| 2019 | 23,100 | 150 |
| 2020 | 23,800 | 158 |
| 2021 | 24,000 | 160 |
| 2022 | 25,250 | 168 |
| 2023 | 26,400 | 176 |
| 2024 | 27,470 | 183 |
| 2025 | 28,590 | 190 |
| 2026 | 29,500 | 196 |
| 2027 | 30,900 | 205 |
This floor once stood still for a long time. After it was set at NT$15,840 on 1997-10-16, the next change came on 2007-07-01, more than 9 years later. Several uneven adjustments followed. Since 2017 it has gone up at the start of every year, 11 years in a row counting 2027. The monthly floor was NT$15,840 in 2000 and will be NT$30,900 in 2027, a nominal rise of 95.1%.
The Minimum Wage Act (最低工資法) took effect on 2024-01-01. The basic wage was renamed the minimum wage, and the yearly review gained a legal footing. The law says the review must take the annual change in the consumer price index into account, and may also consider labor productivity, average wages, economic growth and household income and spending. If you are paid by the hour or near the floor, check your payslip. In 2026 the floor is NT$29,500 a month and NT$196 an hour, and the new amounts apply from 2027-01-01. Labor, employers and scholars disagree on how large each increase should be. Their positions are set side by side further down.
The series uses the amount in force at the start of each year, compiled from the adjustments published by the Ministry of Labor. The publication and effective dates for 2027 come from the ministry's adjustment history page. The Executive Yuan's website states that it approved this increase, but the page gives no approval date. ↗
Income tax brackets
How income tax is worked out: subtract, then multiply
Individual income tax (綜合所得稅) is charged on what is left after your exemptions and deductions. Exemptions and deductions come off your income for the year. What is left is net taxable income, and the rate for each bracket is applied to that. For tax year 2026 (ROC 115), filed in May 2027, a single employee takes off NT$464,000 from just three items: the personal exemption of NT$101,000, the standard deduction of NT$136,000 and the special deduction for salary income of NT$227,000.
Tax year 2026 (ROC 115) has 5 rates: 5% on net income up to NT$610,000, and 40% on the part above NT$5,190,000
The horizontal axis is net taxable income. The vertical axis is the rate on that slice. Each rate applies only to the slice above its threshold, never to the whole income. The top bracket has no upper limit.
Data table
| Net taxable income (NT$ million) | Rate |
|---|---|
| 0–0.61 | 5% |
| 0.61–1.38 | 12% |
| 1.38–2.77 | 20% |
| 2.77–5.19 | 30% |
| Over 5.19 | 40% |
| Item | Tax year 2025 (ROC 114), filed May 2026 | Tax year 2026 (ROC 115), filed May 2027 |
|---|---|---|
| Personal exemption (per person) | NT$97,000 | NT$101,000 |
| Exemption for a minor child | Not yet in force | NT$151,500 |
| Standard deduction (single) | NT$131,000 | NT$136,000 |
| Special deduction for salary income (cap) | NT$218,000 | NT$227,000 |
| Basic living expense (per person) | NT$213,000 | Not yet announced by the Ministry of Finance |
| Top of the 5% bracket | NT$590,000 | NT$610,000 |
The order of subtraction decides whether many people owe any tax at all. For tax year 2026 (ROC 115), because cumulative inflation reached the legal threshold for adjustment, the Ministry of Finance announced higher amounts on 2025-11-27. The personal exemption rose from NT$97,000 to NT$101,000, the standard deduction from NT$131,000 to NT$136,000, and the special deduction for salary income from NT$218,000 to NT$227,000. The top of the lowest bracket moved from NT$590,000 to NT$610,000.
From tax year 2026 (ROC 115), the exemption for a dependent minor child is 50% higher, at NT$151,500 per child. The basic living expense per person was NT$213,000 for tax year 2025 (ROC 114). The Ministry of Finance has not yet announced the amount for tax year 2026 (ROC 115), and this page and the calculator will be updated when it does.
Taiwan income tax calculator (2026 income, filed May 2027)
Enter salary, dependents and deductions to get the individual income tax due and the cheapest filing method. Switch to the 2025 tax year if needed.
Tax year 2026 (ROC year 115), filed May 2027. Amounts from the Ministry of Finance notice of 2025-11-27, plus the 2026-09-11 amendment for minor children.
- Salary special deduction
- NT$227,000
- Gross income
- NT$373,000
- Personal exemptions
- NT$101,000
- General deduction
- NT$136,000
- Other special deductions
- NT$0
- Basic living expense difference
- Not announced, left out
- Net income
- NT$136,000
- Tax from the brackets
- NT$6,800
- Dividend tax credit (8.5%, capped at NT$80,000)
- NT$0
- Tax payable
- NT$6,800
- Tax withheld
- NT$0
- Still to pay
- NT$6,800
Gross income is salary after the salary special deduction, plus any other income you entered.
The Ministry of Finance announces the basic living expense per person for tax year 2026 by the end of December and had not by 2026-11-10, so the difference is left out for now. A household with many members and few deductions may owe less once it is announced.
Long-term care and rent special deductions are not allowed here, because the tax rate after deducting them is 20% or higher (Income Tax Act Article 17). They are already left out.
With dividends taxed separately at the flat rate, the long-term care and rent special deductions are not allowed. They are already left out.
Your income is above NT$7,500,000. You may also owe the alternative minimum tax (basic tax), which this tool does not calculate, so the real amount can be higher.
Where your net income falls on the five brackets
Five equal cells, one per bracket. Large number: the rate. Below each cell: the net income range (NT$). Small number in a cell: the tax collected in that bracket (NT$).
The cheapest method taxes part of the income separately, so the chart does not mark one net income. The outlined cell is the highest bracket any part reaches.
This estimate is for reference only and is not tax or financial advice. The Ministry of Finance and the National Taxation Bureaus decide the amount actually due.
Source: Ministry of Finance notices for tax years 2025 and 2026 (ROC years 114 and 115) and Income Tax Act Articles 15 and 17, as of 2026-11-10.
In tax year 2023 (ROC 112), 43.8% of filing households had zero net taxable income and 1.1% were in the top bracket
Share of individual income tax filing households in each net-income bracket, assessed data for tax year 2023 (ROC 112). The shares are this site's calculation, dividing households in each bracket by the total. They are not official ratios.
- Net income of zero 43.8%
- Up to NT$560,000 (5% bracket) 36.0%
- NT$560,000–1,260,000 (12%) 11.3%
- NT$1,260,000–2,520,000 (20%) 5.6%
- NT$2,520,000–4,720,000 (30%) 2.3%
- NT$4,720,000 and above (40% bracket) 1.1%
Data table
| Item | Value |
|---|---|
| Net income of zero | 43.8% |
| Up to NT$560,000 (5% bracket) | 36.0% |
| NT$560,000–1,260,000 (12%) | 11.3% |
| NT$1,260,000–2,520,000 (20%) | 5.6% |
| NT$2,520,000–4,720,000 (30%) | 2.3% |
| NT$4,720,000 and above (40% bracket) | 1.1% |
Who pays this tax? In the assessed data for tax year 2023 (ROC 112), 43.8% of filing households had zero net taxable income after subtractions. Households in the top bracket were 1.1% of the total and accounted for 43.1% of tax payable. Among all types of income, salaries made up 66.5% and dividends 17.4%. For dividends, a household may add them to total income and take a credit of 8.5%, capped at NT$80,000 per household, or have them taxed separately at 28%.
Individual and corporate income tax made up 53.4% of tax revenue in 2025, up from 43.9% in 2015
National tax revenue, net actual collection by calendar year, in NT$100 million. “Other” is this site's calculation: the total minus the taxes shown. It includes house tax, tobacco and alcohol tax, estate and gift tax and futures transaction tax, among others.
- Individual income tax NT$873.7B · 23.1%
- Corporate income tax NT$1.15T · 30.3%
- Business tax NT$615.9B · 16.3%
- Securities transaction tax NT$292.8B · 7.7%
- Commodity tax NT$144.0B · 3.8%
- Land taxes NT$166.5B · 4.4%
- Customs duties NT$156.6B · 4.1%
- Other (site calculation) NT$390.3B · 10.3%
- Share
Data table
| Category | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Individual income tax | 4,740 | 4,960 | 4,831 | 5,091 | 5,009 | 5,047 | 5,302 | 6,551 | 7,551 | 8,291 | 8,737 |
| Corporate income tax | 4,628 | 5,104 | 5,033 | 5,679 | 6,479 | 4,771 | 7,019 | 10,273 | 10,795 | 11,220 | 11,482 |
| Business tax | 3,609 | 3,784 | 3,850 | 4,154 | 4,209 | 4,372 | 4,994 | 5,444 | 5,723 | 6,237 | 6,159 |
| Securities transaction tax | 820 | 709 | 900 | 1,012 | 912 | 1,506 | 2,754 | 1,756 | 1,973 | 2,881 | 2,928 |
| Commodity tax | 1,831 | 1,819 | 1,785 | 1,801 | 1,769 | 1,702 | 1,801 | 1,535 | 1,643 | 1,613 | 1,440 |
| Land taxes | 1,846 | 1,773 | 1,886 | 1,824 | 1,930 | 2,047 | 2,003 | 1,874 | 1,686 | 1,883 | 1,665 |
| Customs duties | 1,110 | 1,150 | 1,150 | 1,201 | 1,230 | 1,214 | 1,333 | 1,426 | 1,525 | 1,609 | 1,566 |
| Other (site calculation) | 2,765 | 2,944 | 3,078 | 3,107 | 3,167 | 3,328 | 3,538 | 3,621 | 3,666 | 3,886 | 3,903 |
| Total | 21,349 | 22,241 | 22,513 | 23,869 | 24,705 | 23,987 | 28,742 | 32,479 | 34,562 | 37,619 | 37,879 |
On the revenue side, individual income tax was 23.1% of national tax revenue in 2025. Corporate income tax was 30.3% and business tax 16.3%. These are amounts actually collected during the calendar year. For how the money is shared among ministries once it reaches the treasury, see the central government budget topic.
The agency notes that these statistics exclude separately taxed, exempt and non-taxable income and should not be used to compare wealth gaps. Tax revenue here is the amount collected in a calendar year, a different basis from the net revenue by tax year that the Ministry of Finance also publishes. The National Taxation Bureau's assessment is final for any individual case. Executive Yuan Gazette notice ↗ Ministry of Finance revenue statistics ↗ Assessed returns statistics ↗
Old age is paid from several pockets
How many layers does a pension have?
Most employees have two layers. Labor Insurance (勞保), a social insurance scheme, pays an old-age pension based on insured years and insured salary. The Labor Pension (勞退新制) is an individual account into which the employer pays at least 6% of wages every month. People who are not in another social insurance scheme are covered by the National Pension, and military personnel, civil servants and teachers have schemes of their own. At the end of 2025, 2,015,310 Labor Insurance old-age pensions were being paid, averaging NT$19,312 a month. ↗
7 schemes side by side
| Scheme | Who is covered | Who pays | How it is calculated | When you can claim | Legal basis |
|---|---|---|---|---|---|
| Labor Insurance old-age pension (勞保老年年金) | Insured workers: employees, and members of occupational unions, whose cost split is different. ↗ | In 2026 the ordinary-risk premium rate is 12.5%, of which 1% is Employment Insurance and 11.5% is Labor Insurance itself. For employees the worker pays 20%, the employer 70% and the government 10%. ↗ | The better of two formulas: average monthly insured salary × years × 0.775% + NT$3,000, or average monthly insured salary × years × 1.55%. The average is taken over the highest 60 months. ↗ | At least 15 insured years. The statutory age runs from 60 to 65 by birth year (65 for people born in ROC year 51 or later). You may claim up to 5 years early or late, with 4% less or more per year. ↗ | Labor Insurance Act, Articles 58, 58-1 and 58-2 ↗ |
| Labor Pension, new system (勞退新制) | Workers covered by the Labor Standards Act; the employer must contribute for them every month. Those already under that act before 2005-07-01 who stayed with the same employer could keep the old system, or switch to the new one within 5 years. The money sits in an individual account in the worker's own name, and service years are counted by actual contributions. ↗ | The employer contributes at least 6% of monthly wages. The worker may add up to 6% voluntarily, and that amount is not taxed as salary in the year it is paid in. ↗ | Account principal plus accumulated returns, converted into a monthly pension using life expectancy and an interest rate (currently 1.1473%), or taken as a lump sum. ↗ | From age 60. With 15 or more contribution years you may choose a monthly pension or a lump sum; with fewer, a lump sum only. ↗ | Labor Pension Act, Articles 14, 23 and 24 ↗ |
| Labor Pension, old system (勞退舊制) | Workers already under the Labor Standards Act before 2005-07-01 who stayed with the same employer and chose to remain in the old system. ↗ | Paid by the employer, within 30 days of retirement. The employer's reserve contribution rate is not covered here. ↗ | 2 base units for each year of service; beyond 15 years, 1 unit per year; 45 units at most. One unit is one month of average wages at the time retirement is approved. Paid as a lump sum. ↗ | Voluntary retirement after 15 years of service at age 55, after 25 years of service, or after 10 years at age 60. The years must be with the same employer. ↗ | Labor Standards Act, Articles 53 and 55 ↗ |
| National Pension (國民年金) | Nationals aged 25 or over and under 65, with household registration in Taiwan, who are not in another social insurance scheme and have not drawn an old-age benefit from one. Separate rules cover people whose earlier old-age benefit was below set thresholds. ↗ | The premium rate is 10.5% (from 2025-01) and the monthly insured amount is NT$21,103 (from 2026-01). An ordinary insured person pays 60% and the central government 40%. Low-income and lower-middle-income households, people below set income levels and people with disabilities pay a smaller share or nothing. ↗ ↗ | Formula A: monthly insured amount × years × 0.65% + an add-on of NT$4,049 (announced by the Bureau of Labor Insurance, in force from 2024-01). Formula B: monthly insured amount × years × 1.3%. The better of the two is paid, though some people may not choose Formula A. ↗ | From age 65. ↗ | National Pension Act, Articles 7, 10, 12, 29 and 30 ↗ |
| Civil servants and public school staff, defined benefit (first hired before 2023-07-01) | Civil servants first hired before 2023-07-01. Public school staff are covered by a separate act. ↗ | Contributions are 12% to 18% of twice the base salary. The government pays 65% and the civil servant 35%. ↗ | The monthly pension is calculated by years of service and capped by a statutory income-replacement ceiling. Since the amendment promulgated on 2025-12-26, the ceiling is 39% for 15 years of service and 69% for 35 years, the 2023 level. The original 2017 schedule lowered it year by year to 30% and 60% from 2029. While petitions to the Constitutional Court are pending, retirees were first paid under the earlier rules and receive the difference after reassessment; the United Daily News reported on 2026-08-06 that the back payments had been made. ↗ | The full monthly pension starts at age 65 for retirements from 2026-01-01. Claiming early costs 4% per year, up to 5 years. ↗ | Civil Servants Retirement, Severance and Pension Act, Articles 7, 31 and 37 ↗ |
| Civil servants, individual accounts (first hired on or after 2023-07-01) | Civil servants first hired on or after 2023-07-01. Teachers have a separate act. ↗ | Contributions are 15% of twice the base salary, 65% from the government and 35% from the employee, paid into an individual account. The employee may add more voluntarily, up to 5.25%. ↗ | The benefit depends on what the individual account has accumulated. How it is paid out is not covered here. ↗ | Not covered here Claiming age | Act Governing Civil Servants' Individual-Account Retirement, Discharge and Pensions, Articles 1 and 9 ↗ |
| Military personnel | Officers and noncommissioned officers. ↗ | Contributions are 12% to 18% of twice the base pay. The government pays 65% and serving personnel 35%. ↗ | Retirement pay = base × rate. The rate is 55% after 20 years of service and rises 2% for each further year, capped at 90% for officers and 95% for noncommissioned officers. The base is twice the average base pay, for the same rank and grade, over the last fifth of the service period. ↗ | Based on service years: retirement pay starts after 20 years. Age conditions are not covered here. ↗ | Act of Military Service for Officers and Noncommissioned Officers, Articles 26 and 29 ↗ |
Rules as of 2026-11-10. Each cell links to the official page it comes from. For items marked “Not covered here”, see the legal basis link.
Under the new Labor Pension the money is in your own account, so changing jobs does not reset it and your years count by actual contributions. The old system required you to complete your years with one employer. The law also sets a floor on the returns of the Labor Pension fund: they may not fall below the two-year time deposit rate, and the treasury makes up any shortfall. The guaranteed minimum announced for 2026-11 is 1.7108% a year. ↗
The parameters in every layer can change each year: premium rates, salary grades, the insured amount. The calculator below uses the 2026 rules. Enter your insured years and salary to see what each of the two layers pays, and how much earlier or later claiming changes it.
Taiwan Labor Insurance and Labor Pension calculator 2026
Enter birth year, years of coverage and insured salary to estimate the Labor Insurance old-age pension and Labor Pension annuity, and compare claiming at ages 60 to 70.
Labor Insurance old-age pension
- Pension per month
- NT$21,297
- Formula used
- Formula 2
- Statutory claiming age
- age 65
- Your claiming age
- age 65，At the statutory age, no adjustment
- Insured years used
- 30 years
The pension is the higher of two formulas: average insured salary × years × 0.775% + NT$3,000, or average insured salary × years × 1.55%.
Labor Pension monthly annuity
- Claiming age
- age 65
- Average remaining life
- 19 years
| Return assumption | If the return is only the guaranteed 1.7108% | At the 7.64% return you entered |
|---|---|---|
| Account balance at claiming (estimate) nominal, not adjusted for inflation | NT$1,596,217 | NT$4,225,887 |
| Annuity per month nominal, not adjusted for inflation | NT$7,783 | NT$20,606 |
- If the return is only the guaranteed 1.7108%
- At the 7.64% return you entered
nominal, not adjusted for inflation
The two payments start at the ages you chose for each. The total simply adds the two monthly amounts.
The expected return is an assumption, not a guarantee. The real balance depends on fund returns, your pay and your contributions.
From 2027 the Labor Insurance rate changes (the ordinary-risk rate goes from 12.5% to 13%, already announced) and the insured salary table is not yet announced. This tool follows the rules in force in 2026.
This estimate is for reference only and is not tax or financial advice. Actual amounts are set by the Bureau of Labor Insurance, Ministry of Labor.
Sources: Bureau of Labor Insurance, Ministry of Labor, Bureau of Labor Funds. Rules and parameters as of 2026-11-10, covering 2026 (ROC year 115).
Timeline of the schemes
- 1950-03-01Labor Insurance begins ↗Labor Insurance begins operating, opening Taiwan's social insurance system.
- 1984-07-30
- 2005-07-01
- 2008-10-01National Pension begins ↗The National Pension Act takes effect, covering residents not in other social insurance.
- 2009-01-01Labor Insurance annuity system takes effect ↗The heavily amended Labor Insurance Act takes effect and adds old-age annuities.
See the full timeline (30 more events)
- 1958-07-21Labor Insurance Act promulgated ↗The president promulgates the Labor Insurance Act, 87 articles in full.
- 1995-03-01National Health Insurance begins ↗National Health Insurance takes effect on 1 March 1995 by Executive Yuan order.
- 1995-05-31Interim Act on Welfare Allowance for Elderly Farmers promulgated ↗The president promulgates the Interim Act on Welfare Allowance for Elderly Farmers, 6 articles.
- 1996-07-01Labor insurance administration moves to the central government ↗Labor insurance moves to central administration and the regional bureau becomes the Bureau of Labor Insurance.
- 2000-06-28
- 2002-05-15Employment Insurance Act promulgated ↗The Employment Insurance Act, 44 articles, is promulgated and takes effect on 1 January 2003.
- 2007-07-01Basic wage resumes adjustment at NT$17,280 ↗The basic wage rises to NT$17,280 a month and NT$95 an hour; the previous change was in 1997.
- 2015-06-03
- 2016-06-08
- 2016-12-06
- 2017-01-22National pension reform affairs conference ↗The national assembly of the pension reform conference meets at the Presidential Office, chaired by the vice president.
- 2017-08-09
- 2018Taiwan becomes an aged society ↗The share of people aged 65 and over reached the aged-society threshold at the end of March 2018.
- 2018-01-31
- 2018-02-07Income Tax Act amendment promulgated ↗Articles 5, 14, 15 and 17 and others are amended; the shareholder tax credit articles are deleted.
- 2018-06-21
- 2019-08-23
- 2020
- 2023-07-01
- 2024-01-01Minimum Wage Act takes effect ↗The Minimum Wage Act takes effect and minimum wages are reviewed under a statutory process.
- 2024-09-13Executive Yuan approves the 2025 minimum wage of NT$28,590 ↗In the first review under the new act, the monthly minimum wage rises from NT$27,470 to NT$28,590.
- 2025-01-21
- 2025-10-212026 minimum wage of NT$29,500 announced ↗Monthly minimum wage rises from NT$28,590 to NT$29,500, effective 1 January 2026.
- 2025-11-27Ministry of Finance announces 2026 tax-year exemption and deduction amounts ↗The per-person exemption rises from NT$97,000 to NT$101,000.
- 2025-12-12
- 2025-12-30
- 2025-12-31Executive Yuan petitions the Constitutional Court for interpretation and an interim order ↗The Executive Yuan asks for an interpretation and an interim order on the pension amendment.
- 2026-01-08Examination Yuan petitions the Constitutional Court for interpretation and an interim order ↗The Examination Yuan agrees to file for interpretation and an interim order on the same amendment.
- 2026-01-09Ministry of the Interior reports 20.06% of residents aged 65 and over ↗At the end of December 2025, residents aged 65 and over were 20.06% of the population.
- 2026-09-24
Why there is no replacement-rate chart here
Many readers want one chart comparing the income replacement rate of every scheme. This page does not draw it. The official figures are not on the same basis: Labor Insurance and the National Pension publish formulas, the civil service law sets a ceiling, the military has a pay rate, and the new Labor Pension depends on what each account holds. Putting them in one bar chart would suggest they can be compared directly. The pension report of the Organisation for Economic Co-operation and Development (OECD) does not list Taiwan either.
Two actual numbers do have official sources. Bureau of Labor Insurance statistics show 2,015,310 old-age pensions in payment at the end of 2025, averaging NT$19,312 a month. The same group had an average insured salary of NT$38,119 and 30.08 insured years on average. That is the Labor Insurance layer only, without the Labor Pension. The other number is the yearly return of the new Labor Pension fund, shown below. ↗
The Labor Pension fund lost money in 3 of 14 years; each of the last three years returned more than 12%
Percent. This is the yearly return of the fund as a whole; individual accounts also carry a guaranteed minimum return. Cumulative return at December of each year, which is the full-year return. 2026 runs only to 2026-09 (30.43%), not a full year, and is left out.
Data table
| Year | Annual return |
|---|---|
| 2012 | 5.02% |
| 2013 | 5.68% |
| 2014 | 6.38% |
| 2015 | −0.09% |
| 2016 | 3.23% |
| 2017 | 7.93% |
| 2018 | −2.07% |
| 2019 | 11.45% |
| 2020 | 6.94% |
| 2021 | 9.66% |
| 2022 | −6.67% |
| 2023 | 12.60% |
| 2024 | 16.16% |
| 2025 | 15.60% |
Past returns do not predict future ones. The Ministry of Labor's pension calculator defaults to the average since the fund began, 7.64% (version of 2026-03-05). ↗
Premiums, benefits and transfers
Since 2017, Labor Insurance premium income has been below benefit payments
Ordinary-risk premium income for Labor Insurance (勞保) first fell below benefit payments in 2017, and has stayed below in every year with data since. In 2023 the scheme took in NT$476.1 billion and paid out NT$520.7 billion. Over the same period the fund did not shrink. With investment income and government transfers, it stood at NT$1.30 trillion at the end of 2025.
Premium income has been below benefits since 2017; the gap in 2023 was NT$44.6 billion
NT$100 million. Premium income is ordinary-risk premiums. Benefits are the total of lump sums, difference payments (差額金) and pensions; injury and sickness benefits include COVID-19 payments.
Data table
| Year | Benefit payments | Premium income |
|---|---|---|
| 2016 | 3,193.42 | 3,281.49 |
| 2017 | 3,829.33 | 3,553.94 |
| 2018 | 3,895.63 | 3,642.7 |
| 2019 | 4,157.33 | 3,929.19 |
| 2020 | 4,488.56 | 4,001.62 |
| 2021 | 4,563.6 | 4,275.51 |
| 2022 | 4,814.17 | 4,428.06 |
| 2023 | 5,206.69 | 4,760.76 |
| 2024 | — | — |
| 2025 | — | — |
The chart is blank for 2024, 2025: the official statistics for those years have not been obtained first-hand, and this page does not use the final-account figures quoted in media reports. ↗
The fund under management grew from NT$741.0 billion at the end of 2019 to NT$1.30 trillion at the end of 2025, and its return in 2025 was 15.57%. From 2020 the government budgeted a transfer every year, NT$387.0 billion budgeted in total by 2025. Meanwhile the “unfunded actuarial liability” in the actuarial reports rose from NT$9.11 trillion (valuation date 2017-12-31) to NT$13.23 trillion (valuation date 2023-12-31). The balance is growing, and so is the amount the scheme has promised to pay in the future. ↗
3 actuarial reports compared
| Item | 2018 report (ROC 107) ↗ | 2021 report (ROC 110) ↗ | 2024 report (ROC 113) ↗ |
|---|---|---|---|
| Valuation date | 2017-12-31 | 2020-12-31 | 2023-12-31 |
| Actuarial liability | NT$9.81 trillion | NT$11.05 trillion | NT$14.10 trillion |
| Fund balance | NT$702.2 billion | NT$762.5 billion | NT$872.9 billion |
| Unfunded actuarial liability | NT$9.11 trillion | NT$10.29 trillion | NT$13.23 trillion |
| Year premium income fell short of spending | 2017 | 2017 | 2017 |
| Year the accumulated fund balance turns negative | 2026 | 2028 | 2031 |
| Year the fund is exhausted if future transfers are excluded | No data | 2028 | 2031 |
| Balanced premium rate, amortizing past unfunded liability | 27.94% | 27.83% | 31.42% |
| Balanced premium rate, not amortizing past unfunded liability | 18.13% | 16.27% | 17.19% |
| Discount rate | 3.5% | 4% | 4.5% |
The row labels follow the summary tables of the actuarial reports, except “Year the fund is exhausted if future transfers are excluded”, which comes from a note in the reports. The two balanced premium rates for the 2018 report are taken from the prior-valuation column of the 2021 report. The three reports use different assumptions, including the discount rate, so the amounts are not strictly comparable across columns. The fund balance here is the actuarial figure, which differs from the Bureau of Labor Funds' “assets under management”.
The latest valuation (as of 2023-12-31) puts the “year the accumulated fund balance turns negative” at 2031, 3 years later than the previous report's 2028. The report states that this year does not count future government transfers. The report gives two balanced premium rates: 31.42% “amortizing past unfunded liability” and 17.19% “not amortizing past unfunded liability”. It describes the second as the rate at which actuarial income and spending are equal. The ordinary-risk rate in force in 2026 is 12.5%, and under the Labor Insurance Act it rises to 13% in 2027, the statutory cap. The 2026 and 2027 rates both include 1% for Employment Insurance. ↗ ↗
Government transfers grew from NT$20.0 billion in 2020 to NT$130.0 billion in 2025, NT$387.0 billion in total
NT$100 million. General budget plus special budget for each year.
Data table
| Item | Transfer that year |
|---|---|
| 2020 cumulative NT$20.0 billion | 200 |
| 2021 cumulative NT$42.0 billion | 220 |
| 2022 cumulative NT$72.0 billion | 300 |
| 2023 cumulative NT$127.0 billion | 550 |
| 2024 cumulative NT$257.0 billion | 1,300 |
| 2025 cumulative NT$387.0 billion | 1,300 |
The 2025 figure is the budgeted amount. ↗ The 2026 transfer is not in the chart. A Presidential Office press release of 2026-08-07 says NT$130.0 billion was budgeted for 2026, bringing the 7-year total to NT$517.0 billion, and that the Legislative Yuan had not yet passed the budget when the release was issued. ↗ The 2026 (ROC year 115) central government budget passed its third reading on 2026-08-14, with NT$48 billion cut in total (CNA report). Neither the report nor the Ministry of Labor and Bureau of Labor Insurance pages, checked on 2026-11-10, say whether this transfer was kept as budgeted. ↗
The amendment to the Labor Insurance Act promulgated on 2026-01-21 wrote two things into law. Article 66 requires the government to budget a transfer every year. Article 69 says the central government bears final responsibility for payment of Labor Insurance finances, and that the scheme's finances must be reviewed at least every three years. (Original text of its first sentence: 勞工保險之財務，由中央政府負最後支付責任。) The amendment did not change the benefit formula, the claiming age, the premium rate or the cost split. ↗
As of 2026-11-10 there is no public timetable for changing Labor Insurance benefits or premium rates. At a press conference on 2025-12-26 the Minister of Labor said no system reform or benefit cut was being studied (reported by the Liberty Times; a paraphrase). ↗ The next section sets out how each side reads these numbers.
One issue, each side's own words
How to reform pensions: what each side says
This section puts statements on the same issue side by side: labor groups, business groups, military, civil service and teacher groups, youth groups and scholars, government agencies, and political parties. Sentences in quotation marks were checked word for word against the source page. Entries marked “Paraphrase” are indirect speech from a report. This site draws no conclusion for any side, and evaluative words inside quotes belong to the speaker.
What happened, in order
- 2025-12-12
- 2025-12-31Executive Yuan petitions the Constitutional Court for interpretation and an interim order ↗The Executive Yuan asks for an interpretation and an interim order on the pension amendment.
- 2026-01-08Examination Yuan petitions the Constitutional Court for interpretation and an interim order ↗The Examination Yuan agrees to file for interpretation and an interim order on the same amendment.
How it got here, 2016 to 2023 (6 events)
- 2016-06-08
- 2017-01-22National pension reform affairs conference ↗The national assembly of the pension reform conference meets at the Presidential Office, chaired by the vice president.
- 2017-08-09
- 2018-06-21
- 2019-08-23
- 2023-07-01
As of 2026-11-10, the judgments and press releases published by the Constitutional Court include no judgment or interim order on these petitions. ↗ ↗ ↗ A Central News Agency report of 2026-08-06 said the result had not yet come out. ↗
Ceiling for 35 years of service: scheduled to fall to 60% by 2029, held at 69% after the amendment
Percent. Income-replacement ceiling for 35 years of service under Schedule 3 of the act. This is a ceiling, not the ratio people actually receive. Calendar-year values compiled by this site from the periods in the schedule.
Data table
| Year | After the 2025-12-26 amendment | Original 2017 schedule |
|---|---|---|
| 2018 | 75.0% | 75.0% |
| 2019 | 75.0% | 75.0% |
| 2020 | 73.5% | 73.5% |
| 2021 | 72.0% | 72.0% |
| 2022 | 70.5% | 70.5% |
| 2023 | 69.0% | 69.0% |
| 2024 | 69.0% | 67.5% |
| 2025 | 69.0% | 66.0% |
| 2026 | 69.0% | 64.5% |
| 2027 | 69.0% | 63.0% |
| 2028 | 69.0% | 61.5% |
| 2029 | 69.0% | 60.0% |
The first period runs from 2018-07-01 to 2019-12-31, so 2018 and 2019 share one value. The line after the amendment shows the ceiling that applies; how each retiree's pension is reassessed is outside this chart. ↗
The Civil Servants Retirement, Severance and Pension Act promulgated on 2017-08-09 set a ten-year schedule. The income-replacement ceiling for 35 years of service started at 75% and fell 1.5 percentage points a year, reaching 60% in 2029. The schedule took effect on 2018-07-01. ↗
The amendment passed by the Legislative Yuan on 2025-12-12 and promulgated on 2025-12-26 says that everyone, whether retired before or after it, is assessed at the 2023 ceiling, and the later yearly reductions no longer apply. That holds 35 years of service at 69% and 15 years at 39%. The Executive Yuan and the Examination Yuan have petitioned the Constitutional Court for a ruling and an interim order. The Democratic Progressive Party caucus has also petitioned. ↗
After the amendment was promulgated, the Ministry of Civil Service said the replacement rates of nearly 180,000 retired civil servants had to be reassessed, that pensions would be paid under the earlier rules until that was done, and that the difference would be paid afterwards (Central News Agency report of 2026-01-11; a paraphrase). The United Daily News reported on 2026-08-06 that the government had paid the difference. The Executive Yuan said the same day that whether those payments would be recovered if the amendment were ruled unconstitutional would be handled by the agencies concerned according to the judgment, once the Constitutional Court issues one (a paraphrase from the report). ↗ ↗
An earlier constitutional review ended on 2019-08-23. Interpretation No. 782 held that the 2017 reductions did not involve retroactive legislation and did not violate the principles of legitimate expectation or proportionality. It also asked the authorities to adopt suitable adjustments at the first periodic review. The same interpretation struck down Article 77, Paragraph 1, Subparagraph 3 of the act, which suspended the monthly pension of retirees who took a job at a private school paying more than the statutory basic wage. It held that the provision was contrary to the constitutional guarantee of equality and lost effect from the date of the interpretation. ↗
Civil servant pension reform and the 2025 amendment to stop the cuts
The 2017 reform of civil servant and public school staff pensions set a schedule of yearly cuts to replacement rates. An amendment in December 2025 fixes them at the 2023 ceiling; the Executive Yuan, the Examination Yuan and the DPP caucus have petitioned the Constitutional Court, and no judgment was found as of 10 November 2026.
National Federation of Teachers Unions
2025-12-13 · Fan page post the day after the third reading, reported by Liberty Times
Thanks the legislators who backed the amendment, saying it gives civil servants and teachers basic security in retirement and is key to stabilising schools; also asks the government to return seniority compensation payments and to make transfers under the ten-year plan.
Huang Yao-nan, former chairman of the National Education Industry Union
2025-12-26 · Response to the Executive Yuan countersigning and then petitioning, Public Television Service
“For us civil servants and teachers, our rights are harmed right away. We will probably hold a press conference, or call on retirees to file lawsuits in court, and we do not rule out protesting in front of the Executive Yuan.”
The title follows the report, which says former chairman. He was responding on the day the Executive Yuan said it would countersign the amendment and petition the Constitutional Court.
Li Lai-hsi, former chairman of the National Civil Servants Association
2026-01-12 · Response to the Ministry of Civil Service saying recalculation would take half a year, Public Television Service
“If the Republic of China's information technology is this backward, then I do not know where our AI has gone; through procedural interference, they hope to drag it out, drag it out until the Constitutional Court sits.”
The ministry said it had to recalculate replacement rates for nearly 180,000 retired civil servants, that system changes would take about half a year, and that pensions would be paid under the old rules meanwhile. The same report carries the Examination Yuan's reply that the schedule follows past experience and there is no deliberate delay.
Lin Chih-chieh, law scholar at National Yang Ming Chiao Tung University
2025-11-09 · Personal Facebook post, reported by United Daily News
Says she firmly supports the reform because falling births, ageing and longer life expectancy mean the replacement rates designed earlier must be adjusted, or the pension fund will certainly go bankrupt; if the state budget tops it up, many taxpayers without pensions would be supporting retirees of one occupation, which she calls unjust across generations and across classes. She also notes her own family was affected by the reform.
President Lai Ching-te
2025-12-12 · Facebook post, reported by United Daily News
Citing the Ministry of Civil Service's calculation, says that under the opposition version the pension fund will go bankrupt 3 to 4 years earlier, the government must add several hundred billion dollars in transfers, and the public will end up paying.
Premier Cho Jung-tai
2025-12-26 · Announcing he would countersign and petition, on the day the president promulgated the amendment; Public Television Service
“we will countersign so that the bill takes effect, and will immediately send it to the grand justices for interpretation”
The Executive Yuan filed for constitutional interpretation and an interim order on 31 December 2025. The Executive Yuan spokesperson's remarks on the day of the third reading are listed under the generational fairness topic.
Democratic Progressive Party (press release on a briefing by spokesperson Wu Cheng and legislator Chen Pei-yu)
2025-10-22 · DPP website press release
“The KMT is trying to push an anti-pension-reform bill that will impose a heavy fiscal burden on the country”
Taiwan People's Party caucus in the Legislative Yuan (convener Huang Kuo-chang)
2025-11-04 · Briefing on a further amendment motion, summarized by Public Television Service
Proposes stopping cuts from that year with government transfers and adjusting benefits when the consumer price index rises 5% cumulatively; Huang says he opposes turning back pension reform but that the system needs timely review after seven years.
Kuomintang caucus in the Legislative Yuan
2025-11-05 · During committee review of the amendment to stop replacement-rate cuts, summarized by Public Television Service
Says prices keep rising while retiree pensions keep being cut, which may leave retirees short in old age; says the aim of the amendment is to "stop the cuts", with no intention to "restore" past levels, and criticises the DPP government for using pension reform to stigmatise military, civil service and teaching staff and for breaking pension promises.
Chang Chi-kai, Taiwan People's Party legislator
2025-11-06 · On the day legislative committees jointly reviewed the school staff pension bill, Public Television Service
“At the same time, for workers, transfers that are due should be made, and for civil servants and teachers, transfers that are due should be made too. As long as the transfers are made, workers' pensions will not go bankrupt and neither will those of civil servants and teachers.”
Wang Wan-yu, chairperson of the New Power Party
2025-12-12 · Response after the third reading, reported by NOWnews
“History will remember this day, and will remember who sacrificed generational justice and the fiscal future for votes.”
Lo Chih-chiang, secretary-general of the Kuomintang caucus in the Legislative Yuan
2025-12-26 · On the day the president promulgated the amendment and the Executive Yuan announced its petition, Public Television Service
“Please be a little gentler with civil servants and teachers. For the pension reform the DPP holds up, they have already had their flesh cut away, and today they are only asking for the cuts to stop, humbly asking for the cuts to stop.”
The remark was addressed to President Lai Ching-te.
What was not found: No public statements from business or labor groups on this amendment were found. For the Kuomintang and People's Party caucuses, only media summaries of their formal positions were found, not the caucuses' own press releases; the quoted words here are what legislators of the two parties said in interviews or on the floor. The quoted words from military, civil service and teacher groups come from interviews with two former chairmen; for the National Federation of Teachers Unions only a media account of its post was found, and no statements on this amendment from current officers of the National Civil Servants Association or from the 800 Heroes group were found. No formal position from Taiwan Statebuilding Party or the Social Democratic Party was found. No Ministry of Finance figures on this amendment were found. The Ministry of Civil Service and the Executive Yuan use different transfer figures and this page does not reconcile them. Remarks on generational justice by the Executive Yuan spokesperson, the Examination Yuan and some scholars are listed under the generational fairness topic.
Labor Insurance finances and reform
The actuarial report for 2024 (valuation date 31 December 2023) puts the unfunded actuarial liability at NT$13.23 trillion and the year the fund balance turns negative at ROC year 120. On 30 December 2025 the Labor Insurance Act was amended to require annual budget transfers and a financial review at least every three years.
Hung Ching-fu, honorary chairman of the New Taipei City Industrial Union
2025-11-16 · Union interview before the Legislative Yuan reviewed the Labor Insurance Act, China Times
“I support writing the transfers into law one hundred percent.”
Yang Shu-wei, secretary-general of the Taiwan Labor Front
2025-11-16 · Same interview series, China Times
“Transfers are not a kind of reform.”
The same report paraphrases him as saying that if labor insurance reform still consists only of government transfers, the fund will probably still face bankruptcy, and that transfers would further crowd out social welfare budgets.
Lee Yu-chia, chairman of the National Association of Small and Medium Enterprises
2025-11-16 · Before the Legislative Yuan reviewed the Labor Insurance Act, China Times
“Labor insurance and health insurance cannot fail”
The same report paraphrases him as saying the central government's usable revenue is limited and legally mandated transfers would squeeze overall governance.
Lai Cheng-yi, honorary chairman of the General Chamber of Commerce
2025-11-16 · Before the Legislative Yuan reviewed the Labor Insurance Act, China Times
Says writing the government's final payment responsibility into law raises business burdens; premiums are split 70% employers, 20% workers, 10% government, and he wants the ratio changed in any reform.
Ministry of Labor
2025-01-21 · Press release on the 2024 Labor Insurance actuarial results
“Labor Insurance is a social insurance run by the state, the government bears final payment responsibility, Labor Insurance will absolutely not collapse, workers can rest assured”
Labor Minister Hung Sun-han
2025-12-26 · Press conference, reported by Liberty Times
Says the ministry will keep seeking transfers no lower than previous years and use fund investment to raise the balance, and that no institutional reform or benefit cut is currently being considered.
Ministry of Labor (Minister Hung Sun-han)
2025-12-30 · Press release on the Labor Insurance Act amendment
“This amendment stipulates that the central government bears final payment responsibility for the finances of Labor Insurance”
Lin Yueh-chin, Democratic Progressive Party legislator
2026-05-01 · May Day march, invited response from three legislative caucuses
Says the marchers' demands were heard and will be taken back to the caucus for talks with the government and industry representatives.
Liao Wei-hsiang, Kuomintang legislator
2026-05-07 · Legislative committee questioning, reported by Radio Taiwan International and TechNews
“the floor is about to hit the ceiling”
He compared the insured salary ceiling with the minimum wage: 2.77 times in 2006, 1.55 times in 2026. The quoted words are a fragment printed in the report.
What was not found: There is no public timetable for Labor Insurance reform and the ministry says no benefit cuts are being considered. No labor group statement on the 30 December 2025 passage itself was found, only pre-vote interviews. No recent youth group statements on Labor Insurance finances were found, only ones from 2017. No statements by military, civil service or teacher groups on Labor Insurance finances are included.
Size of minimum wage increases (9 statements)
The Minimum Wage Act took effect on 1 January 2024. On 24 September 2026 the review committee decided to raise the monthly minimum wage for 2027 from NT$29,500 to NT$30,900, up 4.745%.
Chiang Chien-hsing, then chairman of the National Federation of Industrial Unions
2023-09-08 · Outside the Ministry of Labor on the day of the basic wage review
“This is unjust distribution!”
A 2023 statement by the chairman at the time, not the current one. He said the economy keeps growing while workers get less.
Yang Shu-wei, secretary-general of the Taiwan Labor Front
2025-09-04 · Labor groups' briefing before the minimum wage review, Public Television Service
“it comes down to adjusting wages, which is what can encourage more people to enter such industries”
The first half of the sentence is about solving low pay and labor shortages. The groups called for at least NT$30,000 a month.
Pan Chun-jung, chairman of the Chinese National Federation of Industries
2025-09-02 · Interview before the federation's 2025 white paper launch, Central News Agency
“I think these employers can all bear it”
The lead-up to this sentence: he said conditions in Taiwan are not good and prices are fluctuating, that employees' lives must not be made too hard, and that a higher basic wage is therefore right; he went on to say businesses should also show some heart. In the same interview he argued electricity prices must not rise.
Ho Yu, standing director of the Chinese National Federation of Industries
2025-09-04 · Employer response alongside the labor briefing, Public Television Service
“The domestic economic outlook is unclear, and many export manufacturers in central Taiwan have poor orders in the third and fourth quarters”
Hsu Shu-po, chairman of the General Chamber of Commerce
2026-09-24 · Statement after the minimum wage review meeting, reposted by UAnalyze
Says the committee's decision is respected but that a higher minimum wage raises statutory costs such as labor insurance, labor pension and health insurance; calls for reviewing the employer-government split and raising the government's share.
Scholar members of the minimum wage review committee (unnamed)
2026-09-24 · Recorded in the Ministry of Labor press release
Say the adjustment should follow the indicators in the Minimum Wage Act, weighing prices, economic growth and the labor market, and balancing employers and workers.
Ministry of Labor
2026-09-24 · Press release on the minimum wage review result
“All members agreed that the annual consumer price rise should be fully reflected and that economic growth should be reasonably shared”
Chang Chih-hao, Democratic Progressive Party spokesperson
2023-09-11 · Party press release responding to the KMT caucus on low pay
“Under DPP governance, the Tsai Ing-wen government has raised the basic wage for eight years in a row, with the 2024 monthly wage at NT$27,470 and hourly wage at NT$183.”
A 2023 statement.
Chen Chao-tzu, deputy convener of the People's Party caucus
2026-09-23 · Responding to the labor minister's remark that the minimum wage may top NT$30,000, Liberty Times
“This is not a big red envelope that Minister Hung Sun-han has suddenly handed out at this moment”
She went on to say the minimum wage should follow economic indicators and that her caucus proposed the Minimum Wage Act in 2023.
What was not found: No public statements on the minimum wage from youth groups were found. No formal positions from the Kuomintang or New Power Party for 2024 to 2026 were found, and what was found for the DPP is a 2023 press release. What labor and employer members said at the review meeting is available only as the ministry's unnamed summary.
Generational fairness (8 statements)
Ministry of the Interior figures put the share aged 65 and over at 20.06% at the end of December 2025. Youth groups, retiree groups and scholars disagree on whether pension and transfer arrangements are fair.
Huang Yao-nan, former chairman of the National Education Industry Union
2025-12-26 · Response to the Executive Yuan's plan to countersign and petition, reported by United Daily News
Says stopping the cuts and indexing to prices only sets a stop-loss on pension reform, that the replacement rate is already below the OECD average, and that the government has no reason to keep using generational conflict to win votes by deceit; also criticises treating civil servants and teachers as a sacrifice, saying it only smears and attacks them.
Lin Po-wei, member of the Shan-An-Guang Student Front
2025-02-21 · Briefing at the Legislative Yuan by the Taiwan Generation Co-prosperity Association with student and youth groups, reported by Radio Taiwan International
Says pension schemes across occupations are generally out of balance or even facing bankruptcy; criticises the legislature for raising replacement rates for retired police and firefighters and planning the same for civil servants and teachers, which he says would put pension reform "into reverse" and add to the fiscal burden on the young, and urges careful lawmaking.
Huang Yao-hui, professor of public finance and taxation at National Taipei University of Business
2025-11-04 · On the eve of the committee review, reported by Newtalk
Says that without a prompt amendment a professor retired for 20 years would be cut 19% at 82 and 36% at 92, so the government cuts more just when the old most need economic security, which he says goes badly against human nature; also says civil servants and teachers pay 5 to 6 times the premiums of workers with the same service and pay, and receive only about twice the benefit.
Lin Wen-pao, professor of business management at National Kaohsiung Normal University
2025-12-14 · Op-ed in the United Daily News opinion forum, published after the third reading of the amendment to stop replacement-rate cuts
“Pension reform is not a zero-sum game, and generational justice and the principle of protecting legitimate expectations should not be in conflict either”
The same piece argues that the 2018 reform made generational justice its core value and reduced social justice to a zero-sum contest between generations, and adds that another pillar is the social contract between government and people.
Li Hui-chih, Executive Yuan spokesperson
2025-12-12 · Executive Yuan press release on the day of the third reading
“Every generation receives it, and it lasts a lifetime”
In the release, the Executive Yuan says it will fully defend a pension system where every generation receives it and it lasts a lifetime. This was its response on the day of the third reading; the same sentence says this accords with fairness and justice between generations.
Examination Yuan
2026-01-08 · Examination Yuan council resolution, reported by the Central News Agency
Says the amendment to stop replacement-rate cuts will run the pension fund dry earlier, undermine its sustainable operation and breach generational justice and the public interest, and that it therefore resolved to petition the Constitutional Court for interpretation and an interim order.
Liu Pin-chen, deputy secretary-general of the New Power Party
2025-08-14 · Youth Basic Law briefing outside the Legislative Yuan, Central News Agency
Says last year's Act to Promote the Prime-Age Generation won a voice for the generation holding power and resources while overlooking young people's pressures, and urges quick passage of a Youth Basic Law.
Kuomintang caucus in the Legislative Yuan
2026-01-19 · Caucus press release responding to the constitutional petitions by the Executive Yuan, the Examination Yuan and the DPP caucus, as reported on Yahoo News
Says the amendment is meant to honour the "protection of legitimate expectations" owed to civil servants and teachers and to correct an unreasonable and severely depriving reform; also says pension reform should not be a tool for creating generational conflict and winning votes by deceit, and that civil servants and teachers who worked all their lives should be given back basic respect and dignity.
What was not found: No public statement from the People's Party was found for this topic, and for the Kuomintang caucus only a media account of its press release was found. The DPP's remarks on generational fairness were made in response to the amendment and are listed under the pension amendment topic. No statements on generational fairness from labor or business groups were found. No youth group statement directly on this amendment was found; what exists is a February 2025 remark on replacement rates for police, firefighters, civil servants and teachers, and remarks from Youth Basic Law events. No formal position from Taiwan Statebuilding Party or the Social Democratic Party was found.
Working hours and the one-fixed-day-off, one-rest-day rule (5 statements)
The amendment passed on 6 December 2016 gives two days off in every seven, one regular day off and one rest day. Rules such as the seven-day cycle were amended again in 2018.
Taiwan Labor Front
2017-11-01 · Statement opposing the Executive Yuan's draft amendment, reported by NOWnews
Notes the rule was amended again less than a year after taking effect and lists five changes: counting rest-day work hour by hour, an hours-bank scheme, a shorter 8-hour shift gap, 14 days with 2 off and carrying over unused leave. It says these would push workers back into overwork.
Taiwan Higher Education Union
2017-11-14 · Statement on the ministry's 31 October 2017 draft, reported by Newtalk
Opposes counting rest-day work hour by hour and weakening labor protection in the name of labor-management negotiation, and says the changes would sharply worsen overwork.
Lin Kuei-mao, chairman of the National Security Industry Union
2025-09-04 · Labor briefing before the minimum wage review, Public Television Service
“Security guards with families are forced to trade time for more pay; some work as many as 288 hours, even 320 hours.”
This is about low pay and long hours, not a position on amending the Labor Standards Act.
Lai Cheng-yi, then chairman of the General Chamber of Commerce
2016-10-27 · Interview before the premier's meeting with business leaders, ETtoday
“stifles the chance to earn more pay and income”
Full sense: he said many workers do not want that many days off because it stifles chances to raise income. This is a 2016 statement.
Explanatory note to the 21 December 2016 version of Labor Standards Act Article 36
2016-12-21 · Legislative reasoning as recorded in the Ministry of Labor's law database
“Having weighed the rights and interests of labor and management in a balanced way, the first paragraph is amended to state that workers get two days of rest in every seven, one a regular day off and the other a rest day”
What was not found: For working hours, the only labor and business statements found date from 2016 to 2017, plus one 2025 labor remark linking low pay and long hours. No positions from either side after 2018 were found. No recent formal party positions on working hours are included.
Tax system and tax fairness (9 statements)
For the 2026 tax year the per-person exemption rises from NT$97,000 to NT$101,000, indexed to a 4.13% cumulative price rise. In 2024 the finance minister told the legislature that individuals' gains on listed shares are exempt.
Tai Kuo-jung, chairman of the National Federation of Industrial Unions
2025-11-16 · Union interview before the Legislative Yuan reviewed the Labor Insurance Act, China Times
Says the budget for Labor Insurance transfers could come from capital gains, property transactions and land value increments, with a share used to top up the fund.
Lin Wen-pao, professor of business management at National Kaohsiung Normal University
2025-12-14 · Op-ed in the United Daily News opinion forum
“Through a fairer capital gains tax and property tax reform, widen the tax base and supply stable funding for the social safety net”
Control Yuan Finance and Economics Committee (members Wu Feng-shan and Liu Yu-shan)
2013-04-16 · Control Yuan press release censuring the Executive Yuan and Ministry of Finance over the securities gains tax decision
“Capital gains ought to be taxed, which is only natural”
A 2013 statement. The release goes on to say the Ministry of Finance holds that the securities transaction tax already serves the purpose and that past attempts failed badly.
Finance Minister Chuang Tsui-yun
2024-05-20 · Legislative questioning, reported by Commercial Times
Says the securities gains tax is not under discussion and reinstating it is not being considered; such a move needs careful weighing of social and economic development and tax fairness, and a broad consensus.
Ministry of Finance, Taxation Administration
2025-09-23 · Press release explaining how a NT$50,000 monthly salary can owe no income tax
“will keep reviewing whether each rule remains appropriate, balancing fiscal revenue, tax fairness and simpler tax administration”
Presidential Office press release (recounting remarks by President Lai Ching-te)
2026-08-07 · Press release on a dinner for model workers
“About 40% to 50% of people in Taiwan currently owe no comprehensive income tax, and the top 1% of earners bear most of the tax, contributing about 40% to 50% of it”
This sentence is the press release's narration, not the president's verbatim words; the figures come from the Presidential Office, not the Ministry of Finance.
Chang Chih-hao, Democratic Progressive Party spokesperson
2023-09-11 · Party press release responding to the KMT caucus on low pay
Lists increases to the personal exemption, standard deduction and salary deduction under the Tsai government, plus the first long-term care deduction and basic living expense amount, saying they lightened the tax burden on wage earners.
Lai Shyh-bao, Kuomintang legislator and convener of the Finance Committee
2025-11-22 · Interview with United Daily News before negotiations on the long-term care deduction
“NT$180,000 is too little; NT$240,000 would do, and the Ministry of Finance is willing to raise it further, so it can pass third reading by year-end.”
The date is the report date; the committee's first review was on 14 August 2025.
Chen Chao-tzu, deputy convener of the People's Party caucus
2026-09-22 · Briefing on priority bills for the new session, Central News Agency
Proposes raising the rent deduction from NT$180,000 to NT$250,000, applying progressive rates to dividends now taxed separately, and raising the long-term care deduction from NT$180,000 to NT$240,000.
What was not found: No formal party position on a capital gains tax was found; the entries above are individual legislators and scholars. No business group statements on income tax were found. No recent formal positions on income tax from the Kuomintang, Taiwan Statebuilding Party or the Social Democratic Party were found, and what was found for the DPP is a 2023 press release.
Cards within each issue follow a fixed order: labor groups, business groups, military, civil service and teacher groups, youth groups and scholars, government agencies, political parties. The order implies no ranking. The quotes were checked on 2026-11-10; each card links to its source.
Dates already circled on the calendar
What changes next
In 2026 Taiwan has 3.2 people aged 15 to 64 for every person aged 65 or over. The projection the National Development Council published on 2026-08-28 gives only 6 years: the figure is 2.2 in 2035, 1.2 in 2055 and 0.9 in 2065. Fewer people pay premiums and taxes while more draw pensions, which affects the Labor Insurance and tax revenue charts earlier on this page.
3.2 working-age people per person aged 65 or over in 2026, 2.2 in 2035, 0.9 in 2065
Percent. Old-age dependency ratio = people aged 65 or over per 100 people aged 15 to 64, shown here as a percentage. The potential support ratio in the title is its inverse.
Data table
| Year | Old-age dependency ratio | Aged 65+ as share of population |
|---|---|---|
| 2026 | 30.8% | 20.9% |
| 2035 | 44.5% | 28.7% |
| 2045 | 63.9% | 37.0% |
| 2055 | 86.1% | 43.8% |
| 2065 | 113.3% | 50.4% |
| 2075 | 125.2% | 52.9% |
The official release gives only 6 years. The lines between points are a reading aid; this site did not interpolate. People aged 65 or over are 20.9% of the population in 2026 and 52.9% in 2075. ↗
Dates that change every year
1 January
The Labor Insurance premium rate, the insured salary grades and the minimum wage all take effect on this day. Under the Labor Insurance Act the ordinary-risk rate rises 0.5 percentage points every two years up to a cap of 13%. It reaches the cap in 2027, after which this mechanism raises it no further.
Next announced figure 1 January 2027: the ordinary-risk rate goes from 12.5% to 13% (announced by the Bureau of Labor Insurance on 2026-10-21). The 2027 minimum wage is NT$30,900 a month and NT$205 an hour (published 2026-10-16). The 2027 insured salary grades had not been announced as of 2026-11-10. ↗
May
Individual income tax filing. You file for the income of the previous year.
Next announced figure In May 2027 you file for tax year 2026 (ROC 115): personal exemption NT$101,000, standard deduction for a single filer NT$136,000, special deduction for salary income up to NT$227,000. ↗
Around September
The Minimum Wage Review Committee meets, sets next year's monthly and hourly wage, and sends the decision to the Executive Yuan for approval. The Minimum Wage Act took effect on 2024-01-01.
Next announced figure The committee's decision on 2026-09-24: the monthly wage rises from NT$29,500 to NT$30,900, up 4.745%. The 2028 figure waits for the next review. ↗
Late November
The Ministry of Finance announces next year's exemptions, deductions and tax brackets. They are adjusted only when consumer prices have risen a cumulative 3% or more since the last adjustment.
Next announced figure The last announcement, on 2025-11-27, covers tax year 2026 (ROC 115). The amounts for tax year 2027 had not been announced as of 2026-11-10. ↗
By the end of December
The Ministry of Finance announces the basic living expense per person. When you file, the part of the household total that exceeds your exemptions and deductions can be subtracted as well. The special deduction for salary income and property transaction losses are left out of that comparison.
Next announced figure The amount for tax year 2026 (ROC 115) had not been announced as of 2026-11-10. ↗
Every three years
The Labor Insurance actuarial valuation. Article 69 of the Labor Insurance Act, promulgated on 2026-01-21, requires a review of the scheme's finances at least every three years.
Next announced figure The latest valuation date is 2023-12-31, published 2025-01-21. No official date has been announced for the next one. ↗
Some items on this calendar run on a fixed mechanism. Exemptions follow prices, the minimum wage is reviewed every year, and the cap on the Labor Insurance rate and the government transfers are written into law. Other items have no date yet. There is no public timetable for changing Labor Insurance benefits or rates. The Executive Yuan, the Examination Yuan and the Democratic Progressive Party caucus have petitioned the Constitutional Court over the civil service pension amendment; as of 2026-11-10, the judgments the court has published do not include this case.
Each of the four tools takes about a minute: what you take home, where you stand, what you owe next May, and what the two pension layers will pay. Run them, then come back to this calendar and see which dates are yours.
Care after retirement and where to live are in two other topics: Health , Housing
How should this page be read?
Figures are current as of 2026-11-10. Rates, formulas and statistics come from official sources, chiefly the Ministry of Finance, the Ministry of Labor, the Bureau of Labor Insurance, the Bureau of Labor Funds, the Directorate-General of Budget, Accounting and Statistics, the National Development Council and the Laws and Regulations Database. The explanations for slow wage growth and the positions of each side are drawn from studies and news reports, each with its source. Where nothing could be found, the page says "no data" rather than estimating.
Series marked “calculated by Taiwan.md” are derived from official data, and the method is written beside the chart. The calculators give estimates only. They are not tax or financial advice, and the amount that counts is the one assessed by the tax office or the Bureau of Labor Insurance.
On pension reform, Labor Insurance finances and generational fairness, this page sets out what each side has said and does not pick a winner. Quotation marks are used only for sentences we checked against the original page. Everything else is marked as a paraphrase.
ほかのトピック
- Taiwan Housing 2026: Prices, Mortgages and Policy Taiwan's price-to-income ratio was 9.47 in 2026 Q1. Eighty years of housing policy, the Qing-An loan, and four calculators, all sourced.
- Health and Long-Term Care How Taiwan's National Health Insurance and long-term care work: system, history, finances, ageing, pressure points and positions, with subsidy and premium calculators.
- Industries and listed companies Exports, GDP, science parks, factories by county and twenty years of market-cap rankings: Taiwan’s industrial structure in official statistics, plus six public debates in each side’s own words.
- 台湾人の名前 姓の分布、世代ごとの名前、四つの公式ローマ字、台湾語・客家語の読み、原住民族の名前。名前のローマ字変換ツール付き。