(FWA 2024/10/11) The Taichung City Government’s Labor Affairs Bureau reminds employers that the calculation of severance pay varies depending on whether the employee’s years of service fall under the old system or the new system. Regardless of whether the employee is full-time or part-time, severance pay must be handled in accordance with the relevant regulations and paid within the specified deadline.

Both employers and employees may use the Ministry of Labor’s online severance pay calculator (https://calcr2.mol.gov.tw/SeverancePay) to estimate payments, in order to protect workers’ rights and prevent labor disputes.

According to the Labor Affairs Bureau, when calculating severance pay, the employer must first determine whether the employee’s years of service fall under the old system, the new system, or if the old system has been retained.

  • For the old system, in accordance with Section 1, Article 17 of the Labor Standards Act, severance pay is equal to one month’s average wage for each year of service. The severance pay for the months remaining after calculation in accordance with the foregoing, or for workers who have been employed for less than one year shall be calculated proportionally

  • Under the new system, in accordance with Section 1, Article 12 of the Labor Pension Act, severance pay equal to half a month of average wages for every full year of employment, and in proportion for a period of employment lasting less than one full year; the foresaid severance shall not exceed more than six months of average wages.

In addition to pay severance pay in accordance with the law, employers must pay it within 30 days from the termination date of the employment contract. Failure to make full payment within the deadline may result in a fine ranging from NT$300,000 to NT$1.5 million, according to Article 78 of the Labor Standards Act or Article 45-1 of the Labor Pension Act.

台中市政府勞工局提醒，資遣費的計算方式，會因勞工年資屬於舊制或新制有所不同，無論勞工身份為全職或兼職，都應依規定辦理，並於期限內給付。

勞資雙方可利用勞動部網站（https://calcr2.mol.gov.tw/SeverancePay ）進行資遣費試算，以保障勞工權益，避免衍生勞資爭議。

勞工局表示，雇主計算資遣費時，須先判定勞工年資屬舊制、新制或保留舊制。如為舊制，依勞基法第17條第1項規定，每滿1年發給相當於1個月平均工資的資遣費。剩餘月數，或工作未滿1年者，以比例計給；未滿1個月者以1個月計。

採新制者，依勞工退休金條例第12條第1項規定，每滿1年發給0.5個月的平均工資，未滿1年者，以比例計給；最高以發給6個月平均工資為限。

雇主除應依規定計給資遣費外，更要特別留意於契約終止日起30日內給付，如未於期限內依法全額給付，可依勞基法第78條或勞退金條例第45-1條規定，裁處30萬至150萬罰鍰。