Taiwan has a government-run single-payer universal healthcare system.
Other typical employee perks include leaving service benefits (LSB), life, accident, and business travel insurance, housing allowances, and festival bonuses, among other things.
Meal allowances are free from individual income tax and may be given up to a maximum of NT$2,400 per month. Housing allowances are mostly given to expatriates and certain high level executives and are tax-free. To recruit and retain local personnel, most international corporations provide these additional perks.
Employees' wives and dependent children are usually entitled to medical benefits.