Q1：Parental leave can be applied for on a daily basis. Can workers receive one month's parental leave allowance if they take less than one month of leave?
A1：No, they may not.
(1) On December 2, 2025, the Ministry of Labor amended and promulgated Article 19-2 of the Enforcement Rules of the Employment Insurance Act, which took effect on January 1, 2026. The amendment revises the previous provision, under which a period of parental leave allowance (hereinafter, the “parental allowance”) of less than one month was deemed to be one full month, to the current version under which allowance is calculated on a pro rata basis using a 30-day month.
(2) For example: If an individual applies for parental allowance for only one day, the allowance payable will be calculated as 0.03 months (i.e., 1/30 of a month, rounded to two decimal places, with the third decimal place rounded off). For example, if the individual’s average monthly insurance salary is NT$42,000, the payable amount will be NT$1,008 (NT$42,000 × 80% × 0.03 months).
Q2：How will the parental allowance be calculated for individuals who apply for parental leave and parental allowance after the amended enforcement rules take effect on January 1, 2026?
A2：The parental allowance is calculated as 60% of the insured person’s average monthly insurance salary for the six months preceding the month in which parental leave takes effect, plus an additional 20% wage subsidy. The allowance is paid at the beginning of the month on a monthly basis. If the period of parental leave is less than one month, the allowance will be calculated on a pro rata basis using a 30-day month. The maximum entitlement for each child is six months.
For example: Hsiaohua’s average monthly insurance salary is NT$36,300. The period of parental leave is from February 5, 2026, to April 20, 2026. The periods of calculation and the corresponding amounts of parental allowance payable for each period are as follows:
(1) 1st period: From February 5 to March 4, Hsiaohua receives NT$29,040.
(2) 2nd period: From March 5 to April 4, Hsiaohua receives NT$29,040.
(3) 3rd period: From April 5 to April 20, a total of 16 days is calculated proportionally as 0.53 months (16/30, calculated to the second decimal place, rounded to the third decimal place), meaning Hsiaohua receives NT$15,391. (NT$29,040 × 0.53 months)
Q3：If an individual applied for parental allowance before the revised rules took effect, and the period of leave extends beyond January 1, 2026, can the period prior to the amendment—if less than one month—still be regarded as one full month under the previous rules?
A3：Yes, it can.
For example: For applications for parental allowance covering the period from November 1, 2025, to January 15, 2026, since the start date of the allowance is November 1, 2025, and the application period extends beyond the effective date of the amendment (January 1, 2026), the last period (i.e., the third period, from January 1 to January 15, 2026), even though it is less than one month, will still be regarded as one full month and paid in accordance with the rules in effect prior to the amendment.
Q4：If an application for parental allowance covering two non-consecutive periods is submitted before the implementation of the amended rules, and the first period begins prior to the revision while the second period begins after the revision—but is less than one month—can the previous provision, under which periods of less than one month are counted as a full month, be applied to the second period?
A4：No, it may not.
(1) According to Article 19-2, Paragraph 4 of the Enforcement Rules of the Employment Insurance Act, the start date for the payment of parental allowance must be prior to the amendment and implementation of the rules on January 1, 2026, and the claim period must extend “continuously” through the date of the amendment. Only under these conditions can the allowance be issued in accordance with the provisions in effect before the amendment. For parental allowances with a start date on or after January 1, 2026, the revised regulations shall apply, and the allowance for any period of less than one month will be calculated on a proportional basis.
(2) For example: Although Hsiaokuei applied for parental allowance for both “December 1, 2025, to December 31, 2025” and “January 5, 2026, to January 21, 2026”, the periods were not consecutive, and the start date of the second period falls after the implementation date of the revised rules. Therefore, the allowance for January 5, 2026, to January 21, 2026 should be calculated and paid proportionally, totaling 0.57 months (17/30, calculated to two decimal places, with the third decimal place rounded off).
Q5：Does the change to a "proportional" calculation method for parental allowances for those who take less than one month of leave include parental leave wage subsidies (hereinafter referred to as wage subsidies)?
A5：The allowance is calculated "proportionally" and includes both parental allowance and wage subsidies. The wage subsidy and parental allowance are issued together without the need for a separate application, allowing recipients to receive both the allowance and the subsidy on a “proportional basis”, equivalent to 80% of their average monthly insurance salary.