Taiwan’s public holidays are provided for by the Ministry of Labor through the Labor Standards Act and its related Enforcement Rules. The Central Personnel Administration in Taipei regulates all non-working national holidays.

Other branches of the government of Taiwan have been known to issue one-time national holidays. These events usually occur due to a state-of-emergency such as a typhoon strike. The government has the right to declare any one-time national days off for any reason.

Many of the celebrations enjoyed in Taiwan are multi-day events. Some of the events will have a second date added to them where the entire workforce has a “make-up” day scheduled to work. These make up days are also issued as part of the national holiday list each year. Many of the make-up days occur on a typical rest day such as Saturday or Sunday.

It is not required by law to pay employees for national holidays. It is only required to provide a day off for the events. However if the employee must work due to the nature of their position, a different day off is to be provided. Private employment contracts may give holiday pay in lieu of a different day off. Some employers will also provide pay for national holidays as a benefit.