The new system of "flexible care for infant care" will be implemented in 2026

        The trend of low birth rates and dual income families has become a challenge for many families to strike a balance between work and parenting. To this end, the Executive Yuan has approved the "Flexible Care Plan for Childcare Stay" to assist employees in balancing family responsibilities and career development, and to create a friendly workplace environment. The new system is expected to hit the road on January 1, 2026, and the relevant implementation focus will be reorganized in this issue's' Legal Column '.

        1、 Childcare leave

                Applicable to:

        For workers who have served for at least 6 months, their parents can apply for a leave of absence for each child before the age of 3, up to a maximum of 2 years.

        New application based on "day":

        Childcare leave without pay can be applied for 30 days on a daily basis, and the number of days will be included in the maximum leave limit of 2 years. In principle, an application must be submitted to the company 5 days in advance. If there is a sudden need, including situations such as children falling ill, suspension of childcare, or class suspension, the application can only be submitted 1 day in advance.

        Application and calculation method for maternity leave without pay allowance:

        Workers can apply online through the e-system of the Labor Insurance Bureau, and the subsidy amount is calculated based on "80% of the average monthly insured salary in the first 6 months". The Labor Insurance Bureau will distribute the subsidy to the worker's account on a monthly basis according to the number of days of application, with a maximum of 6 months of allowance.

        2、 Family care leave

        If workers need to take care of family members, they can currently apply for a maximum of 7 days of family care leave per year, which needs to be included in a total of 14 days of personal leave per year. If there is a need for family care in the future, leave can be taken on an hourly basis, with 56 hours available for application each year, and the employer is not allowed to deduct the attendance bonus.

        3、 Personal leave is for "family care reasons", and employers are not allowed to deduct the full attendance bonus

        In addition to the 56 hour family care leave that is included in personal leave, if a worker applies for personal leave for the reason of "family care", the employer is also not allowed to deduct the attendance bonus.

        The new system of flexible childcare leave and care allows parents to respond more flexibly to unexpected situations such as nanny changes, school closures, or children falling ill, without having to take days off or leave the workplace due to childcare. At the same time, it also encourages fathers to participate in childcare, reducing women's workplace pressure. This is not only an institutional adjustment, but also demonstrates the society's emphasis on balancing family care and work, and continues to move towards the goal of "caring without leaving the workplace". (Source: Ministry of Labor)

        Image source: freepik

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