Key Facts
NHI Health EE | 2.11% of insured amount |
Labor Insurance EE | 0.58% (old age+injury+maternity) |
Employment Insurance | 0.2% EE+0.2%ER |
Labor Pension ER | 6% mandatory DC (individual account) |
Income Tax | Progressive 5β40% (ζεΎη¨
) |
Annual Bonus | Lunar New Year (13th month) common |
Key Config Points
- Labor Pension Act 2005: ER 6% mandatory; employee additional 6% voluntary tax-deductible
- NHI: 2.11% EE (insured amount bracket); ER 9% NHI; government 0.1%
- Withholding certificate by January 31; IB annual return by May 31
- Insured amount: uses salary bracket table (similar to Japan SMR)
- Lunar New Year bonus: customary but not strictly statutory; plan wage type carefully
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PYTW_TW_SAP_ECP_Complete_Guide.pptx β 50 slides