Hong Kong vs Taiwan | Paid Sick Leave 2026
Compare Hong Kong and Taiwan paid sick leave and ordinary sickness leave in 2026, including accrual, pay, medical certification and employer checks, with official sources.
In Hong Kong, employees accrue 2 paid sickness days per completed month during the first 12 months and 4 days per month thereafter, with a 120-day accumulation limit. Sickness allowance may apply when the leave lasts at least 4 consecutive days, sufficient paid sickness days are available and appropriate medical evidence is provided; the rate is four-fifths of average daily wages. In Taiwan, ordinary sickness leave is limited to 30 days per year for non-hospitalisation and up to one year in two years for hospitalisation; wages are paid at half rate for the first 30 non-hospitalisation days in a year. Labour Insurance ordinary sickness benefit details remain pending confirmation.
Hong Kong
Hong Kong Labour Department guidance states that an employee under a continuous contract may receive sickness allowance when the sick leave lasts at least 4 consecutive days, sufficient paid sickness days have been accumulated and appropriate medical evidence is provided. Paid sickness days accrue at 2 days per completed month during the first 12 months and 4 days per month thereafter, up to 120 days at any one time. Sickness allowance is calculated at four-fifths of average daily wages earned in the 12 months before the sickness day or first day of a consecutive period.
Taiwan
Article 4 of Taiwan’s Regulations of Leave-Taking by Workers provides that ordinary sickness leave may be taken within specified limits: non-hospitalisation leave may not exceed 30 days in one year; hospitalisation leave may not exceed one year in two years; and non-hospitalisation and hospitalisation leave together may not exceed one year in two years. Wages are paid at half rate for ordinary sickness leave not exceeding 30 days in a year.
Important points
The systems should not be compared only by the number of paid sick-leave days. Hong Kong focuses on continuous-contract status, accrued paid sickness days, consecutive days and medical evidence. Taiwan distinguishes non-hospitalisation and hospitalisation limits and applies a half-pay rule to the first 30 non-hospitalisation days in a year. Eligibility, amount and application details for Labour Insurance ordinary sickness benefits remain pending confirmation.
Practical reminders
When arranging a role in Hong Kong or Taiwan, employers should state the jurisdiction, employment relationship, contract terms and company sick-leave benefits, then check the applicable official rules. Jobseekers should distinguish statutory sick leave, sick-leave pay, employer benefits and social-insurance benefits.
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This article was prepared from public information published by the Hong Kong Labour Department and Taiwan’s Ministry of Labor. Applicable year: 2026. Data checked: 9 October 2026. Last updated: 24 October 2026. It is general information only and is not legal, employment, social-insurance or HR advice; rights, eligibility, amounts and procedures must be confirmed against current official information, location and individual circumstances. Unverified items are labelled “Pending confirmation”. Employment Agency Licence No. 82734.
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Frequently asked questions
How are paid sickness days accumulated in Hong Kong?
Hong Kong Labour Department guidance states that an employee under a continuous contract may receive sickness allowance when the sick leave lasts at least 4 consecutive days, sufficient paid sickness days have been accumulated and appropriate medical evidence is provided. Paid sickness days accrue at 2 days per completed month during the first 12 months and 4 days per month thereafter, up to 120 days at any one time. Sickness allowance is calculated at four-fifths of average daily wages earned in the 12 months before the sickness day or first day of a consecutive period.
How much ordinary sickness leave is available in Taiwan?
Article 4 of Taiwan’s Regulations of Leave-Taking by Workers provides that ordinary sickness leave may be taken within specified limits: non-hospitalisation leave may not exceed 30 days in one year; hospitalisation leave may not exceed one year in two years; and non-hospitalisation and hospitalisation leave together may not exceed one year in two years. Wages are paid at half rate for ordinary sickness leave not exceeding 30 days in a year.
Can Hong Kong and Taiwan sick-leave systems be compared directly?
The systems should not be compared only by the number of paid sick-leave days. Hong Kong focuses on continuous-contract status, accrued paid sickness days, consecutive days and medical evidence. Taiwan distinguishes non-hospitalisation and hospitalisation limits and applies a half-pay rule to the first 30 non-hospitalisation days in a year. Eligibility, amount and application details for Labour Insurance ordinary sickness benefits remain pending confirmation.