Module: PYTW | Molga: 45 | Currency: TWD | Region: APAC
Field | Detail |
Statutory | LI (1% EE + 9% ER), NHI 5.17%, LP 6% ER, Income Tax |
Tax | Progressive 5-40% annual salary declaration |
Key Feature | Labor Pension (LP) & NHI Annual Declarations |
Pay Frequency | Monthly |
Banks | CTBC, Mega Bank, Taipei Fubon |
Taiwan-Specific Configuration
Labor Insurance (LI) & National Health Insurance (NHI)
- LI: 1% EE + 9% ER + 10% government on monthly insurable salary
- Monthly insurable salary table: 26 grade levels up to NTD 45,800
- NHI premium: 5.17% total; EE pays 30% = 1.551%, ER pays 60% = 3.102%
- NHI supplementary premium: 2.11% on non-salary income >NTD 10,000
Labor Pension (LP)
- LP: mandatory 6% ER (no EE mandatory; voluntary up to 6% additional)
- LP declaration: monthly via Bureau of Labor Insurance portal
- Individual pension account per employee (defined contribution)
Chapter 5.5: Taiwan Statutory
- Annual Labor Insurance premium adjustment (March)
- NHI annual premium adjustment
- Annual salary declaration (綜合所得稅) for employees: employer provides TW-W2 equivalent
- Business income tax withholding certificate (各類所得扣繳憑單) by February 10
- Labor Standards Act compliance: 7 days annual leave (1st year), scaling up to 30 days