Can Employers Dismiss Employees for Unexcused Absence in Taiwan?
- Del Sol CPA

- Aug 10
- 4 min read
Employee attendance is an important issue for every employer. But what happens when an employee simply stops coming to work without notifying the company or obtaining approval for leave?
Under Taiwan’s Labor Standards Act, an employer may, in certain circumstances, terminate an employment relationship without advance notice and without paying severance when an employee has an extended period of unjustified absence. However, employers should not assume that every absence automatically qualifies. The reason for the absence, the employee’s circumstances, and the employer’s documentation can all affect whether termination is legally justified.
What Does Taiwan Labor Law Say About Unexcused Absence? dismiss employees in Taiwan
Article 12 of Taiwan’s Labor Standards Act provides circumstances under which an employer may terminate an employment contract without advance notice. See below:
Article 12
(Ⅰ)In any of the following situations, an employer may terminate a labor contract without advance notice:
1. Where a worker misrepresents any fact at the time of signing of a labor contract in a manner which might mislead his/ her employer and thus caused him/her to sustain damage therefrom.
2. Where a worker commits a violent act against or grossly insults the employer, his /her family member or agent of the employer, or a fellow worker.
3. Where a worker has been sentenced to temporary imprisonment in a final and conclusive judgment, and is not granted a suspended sentence or permitted to commute the sentence to payment of a fine.
4. Where a worker is in serious breach of the labor contract or in serious violation of working rules.
5. Where a worker deliberately damages or abuses any machinery, tool, raw materials, product or other property of the employer or deliberately discloses any technical or confidential information of the employer thereby causing damage to the employer.
6. Where a worker is, without good cause, absent from work for three consecutive days, or for a total six days in any month.
(Ⅱ)Where an employer desires to terminate a labor contract pursuant to Subparagraphs 1 and 2, Subparagraphs 4 to 6 of the preceding Paragraph, he/she shall do so within thirty days from the date he/she becomes aware of the particular situation.
One of these circumstances applies when an employee:
Is absent from work without a valid reason for three consecutive days; or
Is absent from work without a valid reason for a total of six days within one month.
In these circumstances, the employer may have grounds to terminate the employee without advance notice.
Does the Employer Have to Pay Severance?
Under this specific Article 12 termination ground, the employer is generally not required to provide advance notice or severance pay.
This is different from many other types of employer-initiated termination, where Taiwan labor law may require advance notice and/or severance depending on the circumstances.
However, this does not mean that an employer can simply label an employee's absence as "unexcused" and terminate them without further consideration.
The employer should first record each day of absence and collect evidence that there was no legitimate reason or approved leave covering the absence.
What Counts as an "Unexcused" Absence?
This is one of the most important issues for employers.
An absence may not necessarily be considered unjustified simply because the employee did not come to work.
For example, employers should consider whether the employee:
Had previously obtained approval for leave;
Had a legitimate illness or medical reason;
Was experiencing an emergency or other circumstances beyond their control;
Had notified the employer through an agreed communication channel;
Was otherwise legally entitled to leave under Taiwan labor regulations; or
Had another reasonable explanation for the absence.
Employers should therefore avoid immediately treating an employee as having "abandoned" their position. Instead, the company should make reasonable efforts to determine what happened and maintain records of its communications with the employee.
What Happens to the Employee's Final Salary?
"No severance pay" does not mean that the employer can withhold everything owed to the employee. dismiss employees in Taiwan
The employee should still be paid amounts that have already been earned, such as applicable salary through the last working day and other legally payable amounts.
Depending on the circumstances, the employer should also review whether there are outstanding items such as:
Unpaid wages;
Approved overtime;
Unused statutory leave or other leave-related payments, where applicable; and
Other amounts required under the employment agreement or Taiwan labor law.
The termination of employment and the settlement of earned compensation are separate issues.
Common Mistakes Employers Should Avoid
Assuming Three Days of Absence Automatically Means Dismissal
The key issue is "without a valid reason." The number of days alone is not enough. Employers should first determine whether the employee had a legitimate reason for the absence.
Relying Only on Verbal Communication
If an employee stops coming to work, verbal conversations may not provide sufficient documentation later. Employers should maintain written records of important communications whenever possible.
Waiting Too Long to Take Action
The Article 12 termination right is subject to a statutory 30-day period. Employers should therefore address prolonged unexcused absences promptly rather than leaving the matter unresolved.
Withholding Earned Wages Because the Employee Was Dismissed
Even when an employee is lawfully terminated without severance, the employer should still properly calculate and pay amounts that the employee has already earned.
Treating Every Absence as Employee Misconduct
Illness, emergencies, statutory leave, approved leave, and other legally protected circumstances may require different treatment. Before taking disciplinary action, employers should determine why the employee was absent.
A Practical Checklist for Employers
When an employee stops coming to work, employers can use the following checklist:
Confirm the employee's scheduled working days.
Record each absence accurately.
Check whether the employee submitted a leave request or provided an explanation.
Contact the employee and request an explanation.
Keep copies of emails, messages, attendance records, and notices.
Determine whether the absence is legally considered unjustified.
If Article 12 applies, review the 30-day termination deadline.
Prepare the appropriate written termination documentation.
Calculate the employee's final salary and other amounts legally payable.
Complete the necessary employment termination and insurance-related procedures.
Unexcused employee absences can create significant challenges for employers, but termination should always be handled carefully. For employers, keeping accurate records, communicating with the employee, and following the required timeline are essential.
For employees, promptly communicating the reason for an absence and following proper leave or resignation procedures can help prevent unnecessary disputes.
Copyright © 2026 by Del Sol CPA Services



Comments