The Financial Supervisory Commission has announced that the amendment to the Securities and Exchange Act will be completed on August 7, 2024, adding Article 14, Section 6, which mandates listed companies to designate a certain percentage of their annual earnings in their articles of incorporation for salary adjustments or distribution of rewards for entry-level employees. This new regulation will take effect in 2026 and is expected to create opportunities for salary growth for entry-level workers.

According to the Financial Supervisory Commission, each company can set its own adjustment range based on the standards stipulated in the 'Additive and Deduction Method for Employee Salary Increases in Small and Medium Enterprises,' considering the nature of the industry and size of the company. By the 2025 shareholders' meeting, all publicly listed companies must complete their charter revisions to comply with legal requirements. Companies may choose to adjust salaries, distribute rewards, or implement both methods based on their operational needs and can establish fixed amounts, certain ranges, or minimum limits as contribution standards.

Furthermore, the Ministry of Economic Affairs has announced that a monthly salary of NT$63,000 will be the basic standard for entry-level employees; however, actual thresholds can still be adjusted by companies according to their operational needs. When defining the scope of entry-level employees, companies must review internally and submit decisions to their boards to ensure that the system is sound and regularly reviewed. This new system will officially launch after the charter amendments in 2025.