On 23 June 2021, Taiwan's Ministry of Labor (MoL) issued the Occupational Safety and Health References Guidelines on Working from Home, indicating that working from home (WFH) has become a mainstream work model regulated by the labour authority.

By way of background, prior to the covid-19 pandemic, WFH was not common practice in Taiwan. Even during the early stages of the pandemic outbreak, few organisations implemented WFH arrangements and there were minimal regulations governing this issue since the outbreak of covid-19 was well contained in Taiwan.