I. Unpaid parental leave for raising children
(I) Relaxation of the requirements on the unpaid parental leave period
Before the amendment to the Regulations for Implementing Unpaid Parental Leave for Raising Children (hereinafter the “Regulations”), the duration for unpaid parental leave for raising children, in principle, shall not be less than six months. However, under the amendment to the Regulations, in order to encourage spending more time with children when they are young, parents are allowed to apply for the leave persisting for less than six months but no less than 30 days with a maximum of two times. (Paragraph 3 of Article 2 of the Regulations)
In addition, considering the employer’s need to adjust its manpower, the Regulations now expressly provides that workers applying for unpaid parental leave for raising children shall file an application in writing to the employer “10 days in advance” so that the employer can prepare for such a change in advance (Paragraph 1 of Article 2 of the Regulations).
The amended Regulations shall be effective on July 1, 2021.
(II) Salary subsidy
During the period of unpaid parental leave for raising children, pursuant to the Employment Insurance Act, the worker may apply for a “parental leave allowance,” which is 60% of the worker's average insured monthly salary.
To increase financial support to workers, the newly announced “Directions on Salary Subsidy for Unpaid Parental Leave for Raising Children” (hereinafter the “Directions”) provides an additional 20% “salary subsidy for unpaid parental leave for raising children” in addition to the original parental leave allowance. After combining the two, the worker may receive 80% of the worker’s average insured monthly salary.
Moreover, since salary subsidy is disbursed together with the parental leave allowance, as long as the worker applies for parental leave allowance, salary subsidy will be disbursed at the same time without any additional application.
The Directions on Salary Subsidy for Unpaid Parental Leave for Raising Children shall be effective on July 1, 2021. If the effective date for salary subsidy falls within the period for which an employee receives parental leave allowance, the employee will receive salary subsidy for the period after the effective date.
II. Leave for pregnancy checkups
(I) Plan to modify the number of days for the leave for pregnancy checkups
To be in line with the Ministry of Health and Welfare’s plan to increase the number of pregnancy checkups from 10 to 14 effective on July 1, 2021, the Ministry of Labor plans to amend the number of days for the leave for pregnancy checkups provided in the Act of Gender Equality in Employment from 5 to 7 days. The amendment draft is currently under review in the Executive Yuan.
(II) Salary subsidy
Pursuant to the newly amended “Directions on Salary Subsidy for the Leave for Pregnancy Checkups,” starting July 1, 2021, if an employer pays its workers for the 6th and/or 7th day of leave for pregnancy checkups, the government will provide salary subsidy to the employer.
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Article 2 of the Regulations for Implementing Unpaid Parental Leave for Raising Children provides, “(Paragraph 1) When an employee applies for unpaid parental leave for raising his (or her) children, he (or she) shall file an application in writing to his (or her) employer 10 days in advance.”
(Paragraph 3) “The duration of unpaid parental leave for raising child(ren) referred to in the preceding paragraph shall not be, in principle, less than six months each time. If an employee needs to take the leave for less than six months, he/she may file the application with his/her employer for the leave persisting for no less than 30 days for a maximum of two times.”

Article 5 of the Directions on Salary Subsidy for Unpaid Parental Leave for Raising Children provides, “This subsidy is calculated by the Bureau of Labor Insurance at 20% of the average monthly insured salary on which parental leave allowance is based, and shall be disbursed together with the parental leave allowance.”
Article 6 of the Directions on Salary Subsidy for Unpaid Parental Leave for Raising Children provides, “If the effective date of the Directions falls within the period for which the insured receives parental leave allowance, subsidy shall be disbursed on a pro rata basis for the days after the effective date in accordance with the preceding article.”

Paragraph 1 of Article 4 of the Directions on Salary Subsidy for the Leave for Pregnancy Checkups:
An employer who hires a worker to whom the Act of Gender Equality in Employment applies and gives the worker the number of days and the amount of salary for the leave for pregnancy checkups meeting the following provisions, may apply for the subsidy provided herein:
(1) Giving the hired worker a 6th and/or 7th day of leave for pregnancy checkups; and
(2) Having paid the worker wages for the leave for pregnancy checkups provided in the preceding subparagraph.
Article 5 of the Directions on Salary Subsidy for the Leave for Pregnancy Checkups:
This subsidy shall be disbursed to the employer according to the verified total amount of the actual wages paid to the worker for the 6th and/or 7th day of the leave for pregnancy checkups.

(Author: Chih-An Liu, Esq.)