The 2026 minimum wage rises to NT$29,500. What does the company need to do?

From January 1, 2026 the minimum wage rises from NT$28,590 to NT$29,500. Companies should note:

1. Employee brackets: insured persons at the old NT$28,590 bracket are adjusted to NT$29,500 automatically by the Bureau of Labor Insurance and NHI Administration; no filing needed.
2. Employees earning NT$28,801–29,500: their bracket would fall at NT$30,300; the company may apply between January 1 and 31, 2026 to lower it to NT$29,500 (no documents needed), effective in January; if filed late, effective the following month.
3. Responsible person's minimum NHI bracket becomes NT$42,000: those at NT$40,100 are adjusted automatically by the NHI Administration; no filing needed.

For clients whose labor/health insurance we handle, we take care of all of this and notify you.