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Salary Structure


                In Taiwan, total salary for employed workers generally includes a basic regular monthly salary (including
                base pay and fixed monthly allowances and bonuses) and irregular wages (including overtime pay,
                year-end bonuses, and non-monthly performance bonuses).
                Average Full-time Monthly Wages in the Five Major Industries with
                Foreign Investment                                                      (Units: NT$)               Advantageous Environment

                                                    Manufacturing             Publishing,
                                                                              audio-visual   Finance   Professional,
                                                                 Wholesale                           Scientific and
                                                     Electronic    and retail  production,   and      Technical
                                                    Components               dissemination,   insurance  Services
                                                   Manufacturing            and ICT services

                Executives and Supervisors  78,746    106,741      72,253       95,096      113,821    82,757
                Professionals             63,281      73,407       55,163       63,847      68,913     60,425

                Technicians and Associate  43,020     45,358       42,789       49,288      56,872     40,629
                Professionals

                Clerical Support          35,939      42,345       35,306       37,802      49,758     34,763
                Service and Sales         35,610      35,946       33,434       39,812      51,307     32,779

                Artisans, Machinery       33,656      36,088       35,882       46,606      45,083     35,968
                Operators, and Assemblers

                Basic Laborers            29,696      33,494       31,503       30,824      39,016     30,425
                Source: Ministry of Labor (https://www.mol.gov.tw/) July 2022 survey of job categories




                Labor Regulations

                ¾ Wages and Working Hours

                Taiwan has a comprehensive labor rights protection system based primarily on the Labor Standards
                Act, the provisions of which stipulate the basic wage, working hours, weekends and holidays, and
                other basic working conditions.

                With respect to employee salaries and working hours, the base wage is NT$27,470 per month and
                NT$183 per hour. Normal working hours may not exceed 8 hours per day and 40 hours per week.

                              Regular Working                    Days Off
                Category          Hours                                                          Notes
                            Daily Weekly  Total  Regular Leave        Rest Day       Total
                                               At least 1 day every   At least 1 day every
                Regular      8     40     40                                        2 days
                                                    7 days             7 days
              2-week flexible                   Minimum 1 day for   Minimum 2 days for
              working hours  10    48     80      each 7 days       each 2 weeks    4 days  Limited to designated
                                                                                              industries and
              4-week flexible                  Minimum 2 days for   Minimum 4 days for       must be agreed to
              working hours  10     --   160      each 2 weeks      each 4 weeks    8 days   by labor union or
                                                                                            labor-management
              8-week flexible                   Minimum 1 day for   Minimum 8 days for         conference
              working hours  8     48    320      each 7 days       each 8 weeks    16 days



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