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Q：
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What is daily parental leave, and are these days included in the two-year limit?
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A：
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The new flexible parental leave policy took effect on January 1, 2026, allowing employees to apply for parental leave on a daily basis, up to a combined maximum of 30 days. Public holidays and rest days (Saturdays and Sundays) do not need to be included. Parental leave taken before each child turns three is combined, with the total period still limited to a maximum of two years.
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Q：
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How can employees apply for daily parental leave, and how should NHI enrollment changes be handled?
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A：
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Employees should apply to their employer at least five days in advance. For urgent or unexpected needs, applications may be submitted one day in advance. If the employee is unable to apply in advance, someone else may submit the application on their behalf. NHI enrollment changes can be reported for multiple days at once and processed together by the end of the month.
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Q：
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How are labor and NHI premiums calculated for daily parental leave?
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A：
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NHI premium subsidy: For the first month in which daily parental leave is taken, the Ministry of Labor subsidizes the employer’s full month NHI premium, limited to one time. The employee’s share is billed directly by the NHI Administration and may be deferred for up to three years. From the second application onward, the regular premium calculation and payment rules apply.
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Labor insurance: The Ministry of Labor continues to subsidize the employer's share, which is deducted from the following month's insurance bill. The employee's share is calculated based on the number of insured days and insured salary.
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Q：
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How is seniority calculated during parental leave, and does it affect annual leave?
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A：
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Unless otherwise agreed by the employer and employee, parental leave is not counted toward seniority. Therefore, employees must complete the required period of service, excluding the parental leave period, to qualify for annual leave.
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Q：
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After returning from daily parental leave, are overtime limits and personal/sick leave recalculated?
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A：
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No. The monthly period for calculating the overtime limit continues according to the calendar cycle agreed upon by the employer and employee, even during parental leave. Personal and sick leave are calculated on a calendar-year basis and are not reset when the employee returns from parental leave.
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