Explanation of Taiwan’s Make-up Holiday Regulations

1. (1)  When commemorative days or holidays fall on weekends (Saturday or Sunday), a make-up holiday will generally be arranged: if it falls on a Saturday, the previous working day will be a day off; if it falls on a Sunday, the next working day will be a day off. However, if the Lunar New Year holiday (from the day before Lunar New Year's Eve to the third day of the lunar new year, a total of five days off) overlaps with a weekend, the government will decide whether the make-up holiday falls before or after the holiday period, depending on the situation (Article 3, proviso, of the Guidelines for Adjustments to Holidays and Make-up Days by Government Agencies).
2. (2) When Children's Day and Tomb-Sweeping Day fall on the same day, the make-up holiday will generally be the day before; if the overlapping day is a Thursday, then the make-up holiday will be the following day (Article 6, Paragraph 2 of the Act on the Implementation of Commemorative Days and Holidays).
3. (3)  If the first working day after the Lunar New Year holiday is a Friday, the government may, at its discretion, designate that Friday as the make-up holiday for Peace Memorial Day (February 28), in order to create a long weekend (Article 4 of the Guidelines).