Taiwan employers may not be required to pay wages for a typhoon leave.

The letter from the Council of Labor Affairs, Executive Yuan, dated July 12, 1991 (80) Labor No. 17564, stipulates the following principles:

1.    When a natural disaster occurs, the conditions under which workers at a business may stop working should be clearly outlined in labor contracts, collective agreements, or work regulations between employers and employees in advance. To establish clarity, reference may be made to the "Guidelines for Stopping Work and Classes Due to Natural Disasters" issued by the Executive Yuan (now revised to the "Regulations for Stopping Work and Classes Due to Natural Disasters"). If there is no prior agreement, the parties can negotiate based on the aforementioned guidelines and customary practices.

2.    When a natural disaster occurs, if workers are unable to attend work due to the disaster, employers cannot consider this as absenteeism or force workers to take personal leave. However, employers are not obligated to pay wages for the absence. If workers are able to report for work, whether to provide additional pay is at the employer's discretion, depending on the circumstances.

A typhoon falls within the category of natural disasters as specified in the letter.  In the event of a typhoon, if employees are unable to attend work due to the disaster, employers are not required to consider this as absenteeism or force employees to take personal leave. However, employers are also not obligated to pay wages for that period. The specific handling of wages can be determined at the employer's discretion.