A. Update
The monthly minimum salary has been increased from NT$27,470 to NT$28,590 effective from 01 January 2025. Consequently, the Bureau of Labor Insurance has released updated table of Part-timer Labor insurance for 2025.
For the detailed revision in the Insurance Table, please refer to the notifications available on provided hyperlinks.
B. Statutory Compliance Release Date: November 25, 2024
C. Effective Date: January 01, 2025
https://www.bli.gov.tw/en/0013256.html
Table+of+Employment+Insurance+Premium+Shared+by+the+Insured+Person+and+the+Insured+Unit+(20250101)
Table+of+Total+Insurance+Premium+for+Ordinar+Insurance+of+Labor+Insurance+and+Employment+Insurance+Shared+by+the+Insured+Person+and+the+Insured+Unit(20250101)
Table+of+Ordinary+Insurance+Premium+of+Labor+Insurance+Shared+by+the+Insured+Person+and+the+Insured+Unit(20250101)
A. Update
The monthly minimum salary has been increased from NT$27,470 to NT$28,590 effective from 01 January 2025. Consequently, the insurance table for the social security programs listed below haven been revised.
1. Labor Insurance
2. Occupational Accidental Insurance
3. Labor Pension
For the detailed revision in the Insurance Table, please refer to the notifications available on provided hyperlinks.
B. Statutory Compliance Release Date: November 18, 2024
C. Effective Date: January 01, 2025
A. Update
The monthly minimum salary has been increased from NT$27,470 to NT$28,590 and the upper grade has increased from NT$219,500 to NT$313,000. Consequently, the insurance table for National Health Insurance has been revised.
For the detailed revision in the Insurance Table, please refer to the notifications available on provided hyperlinks.
B. Statutory Compliance Release Date: October 08, 2024
C. Effective Date: January 01, 2025
A. Update
The Legislative Yuan passed the draft amendment to Article 17 of Income tax law to amend the the provisions on the special deduction for preschool children and change the itemized deduction for house rent expenses into a special deduction.
The applicable age for the preschool special deduction for children is expanded to 6 years old. , taxpayers declare supporting children under 6 years old, the deduction limit for the first child is increased from the current NT$120,000 to NT$150,000, and the second and above children are increased by 50%, that is, a deduction of 22.5 per person 10,000 yuan, and abolish the wealth exclusion requirement to moderately reduce the financial burden on all families with children.
The annual deduction limit for each reporting household is increased from the current 120,000 yuan to 180,000 yuan. Yuan, and stipulates that the applicable tax rate for the current year's comprehensive income tax declaration is more than 20%.
B. Statutory Compliance Release Date: December 19, 2023
C. Effective Date: January 01, 2024
A. Update
The Ministry of Finance has passed order which stipulates rules that the ceiling amount of monthly food stipend i.e., Meal Allowance is increased from NT$2,400 to NT$3,000.
The limit is revised effective from January 2023. The adjustment due to the retrospective effect are only applied to employers who offer meal allowance per month exceeds NT$2,400 since January 2023.
B. Statutory Compliance Release Date: December 11, 2023
C. Effective Date: January 01, 2023
A. Update
The Ministry of Finance have announced the relevant tax exemptions, deductions, tax brackets and calculation of fixed tax exemption amount for retirement income in 2024.
The Ministry of Finance explains that the comprehensive income tax exemption amount, standard deduction amount, special deduction amount for salary income, special deduction amount for people with disabilities, tax brackets and calculation of the amount of fixed tax exemption for retirement income, in accordance with the provisions of the Income Tax Law.
The new tax brackets are as follows:
| Salary Lower Limit (TWD) | Salary upper Limit (TWD) | Tax Rate (%) | Accumulated Difference (TWD) |
|---|---|---|---|
| 0 | 590,000 | 5 | 0 |
| 590,001 | 1,330,000 | 12 | 41,300 |
| 1,330,001 | 2,660,000 | 20 | 147,700 |
| 2,660,001 | 4,980,000 | 30 | 413,700 |
| 4,980,001 | - | 40 | 911,700 |
The revised rate of exemptions and deductions are as follows:
| Exemption Type | Exemption For | 2023 | 2024 |
|---|---|---|---|
| Exemptions | Personal Exemption | 92,000 | 97,000 |
| Parents aged >= 70 | 138,000 | 145,500 | |
| Standard Deduction | Single/Divorced/Widowed | 124,000 | 131,000 |
| Standard Deduction | Married | 248,000 | 262,000 |
| Special Deductions | Salaries/Wages | 207,000 | 218,000 |
| Special Deductions | Disabled and handicapped | 207,000 | 218,000 |
For details please refer the attached source.
B. Statutory Compliance Release Date: November 23, 2023
C. Effective Date: January 01, 2024
A. Update
The monthly minimum salary has been increased from NT$26,400 to NT$27,470 effective from 01 January 2024. Due to this change, the insurance table for below mentioned social security has also been revised,
- Labour Insurance
- Occupational Accidental Insurance
- National Health Insurance
- Labour Pension
For the detail revision in the Insurance Table, please refer to the notifications available on provided hyperlinks.
B. Statutory Compliance Release Date: November 13, 2023
C. Effective Date: January 01, 2024
A. Update
The Central Health Insurance Administration of the Ministry of Health and Welfare has announced the reduction of the average number of dependents for calculation of contribution by insured unit and government. The subsidized rate shall be 0.56.
B. Statutory Compliance Release Date: January 01, 2024
C. Effective Date: November 13, 2023
A. Update
According to the Ministry of Labor, in order to implement the spirit of maternal protection in the Constitution, Article 21 Clause 2 of Act of Gender Equality in Employment (‘the Law’) read with Article 9 of the Regulations of Leave-Taking of Worker stipulates that female workers who have miscarriage before three months of pregnancy and ask for general illness leave will be guaranteed to receive the full attendance bonus.
The employer who withdraws the attendance bonus, if verified by the local labor administrative authority, will impose a fine of NT $20,000 or less than NT $1 million.
B. Statutory Compliance Release Date: May 01, 2023
C. Effective Date: May 03, 2023
A. Update
According to Ministry of Labor announcement, "National Tomb Sweeping Day and Children's Day" in Y2023 are named as statutory holidays. And employers should give leave and pay in accordance with the Labor Standards Act.
In case employee need to work in holiday, below example can be referred.
Assume monthly salary is NT$36,000 (hourly wage = 36000 / 30 /8 = 150 yuan) for 8 hours of attendance, the wage payment regulations for each day of attendance are as follows:
1. Rest days: Calculated in accordance with the provisions of Article 24, Paragraph 2 of the Labor Standards Act.
- Trial calculation: 150 yuan x 1⅓ x 2 hours + 150 yuan x 1⅔ x 6 hours = 1,900 yuan
- Completely adjust attendance according to government agencies: April 1 and April 3
2. National holidays: According to Article 39 of the "Labor Standards Law", the wages for attendance on holidays are doubled.
- Trial calculation: 150 yuan x 8 hours = 1,200 yuan
- Completely adjust attendance according to government agencies: April 4th and April 5th
3. Holidays: Unless there are natural disasters, accidents or emergencies, employees are not allowed to work on holidays.
- Completely adjust attendance according to government agencies: April 2
B. Statutory Compliance Release Date: March 21, 2023
C. Effective Date: March 21, 2023
A. Update
Minister of Labor vide publication no. 1120147591 has released leave related to COVID-19, hereby stipulating that employers shall not deduct full-attendance bonus payments from workers who take ordinary sickness leave on Day 0 of testing positive for COVID-19 with rapid tests and up to five more days in accordance with Article 43 of "Labor Standards Act" and Article 4 of "Regulations of Leave-Taking of Workers".
B. Statutory Compliance Release Date: March 16, 2023
C. Effective Date: March 20, 2023
A. Update
Bureau of Labor Insurance has released updated table of Part-timer Labor insurance for 2023, as under:
勞工保險普通事故及 就業保險合計之保險費分擔金額表(自112年1月1日起適用).pdf
勞工保險普通事故保 險費分擔金額表(自112年1月1日起適用).pdf
B. Statutory Compliance Release Date: December 09, 2022
C. Effective Date: January 1, 2023
A. Update
Ministry of Health and Welfare vide publication No. 1110144081 has released updated table of grades of National Health Insurance for 2023, as under:
B. Statutory Compliance Release Date: November 17, 2022
C. Effective Date: January 1, 2023
A. Update
Pursuant to Labor Standard Act, Ministry of Labor has adjusted the premium rate on labor insurance to 12% effective from January 01, 2023. This includes 1% employment insurance premium. Therefore, the premium for ordinary labor insurance shall be calculated on basis of 11% in 2023, as under:
| Insurance | 2022 | 2023 |
|---|---|---|
| Ordinary Insurance | 10.5% | 11% |
| Employment Insurance | 1% | 1% |
| Total | 11.5% | 12% |
B. Statutory Compliance Release Date: September 30, 2022
C. Effective Date: January 1, 2023
A. Update
The Ministry of Labor via Labor Article 14, No. 1110150621 has announced updated table of grades of Labor Insurance Salary for 2023, as under:
Table of Grades of Labor Insurance Salary
B. Statutory Compliance Release Date: October 26, 2022
C. Effective Date: January 1, 2023
A. Update
The Ministry of Labor via Labor Article 17, No. 1110150627 has announced updated Labor Occupational Accident Insurance and Protection table for 2023, as under:
Labor Occupational Accident Insurance.pdf
B. Statutory Compliance Release Date: October 26, 2022
C. Effective Date: January 1, 2023
A. Update
The Ministry of Labor via Labor Article 2, No. 1110077619 has announced the increase in minimum wage for 2023, as under:
| Wage | 2022 | 2023 |
|---|---|---|
| Minimum Monthly Wage | NTD 25,250 | NTD 26,400 |
| Minimum Hourly Wage | NTD 168 | NTD 176 |
B. Statutory Compliance Release Date: September 14, 2022
C. Effective Date: January 1, 2023
A. Update
Ministry of Health and Welfare vide publication no. 111065048. As per the publication, Enforcement Rules of the National Health Insurance Act (‘the Act’) Article 68 (3) read with Article 29 of the Act has amended the factor used for average number of dependents while calculating the employer contribution to National Health Insurance (NHI).
The revised factor provided below will be effective from January 1, 2023 for Category 1 to 3:
| Before | After |
|---|---|
| 0.58 | 0.57 |
B. Statutory Compliance Release Date: July 27, 2022
C. Effective Date: January 1, 2023
A. Update
Ministry of Health and Welfare vide publication no. 1110118301 has released a new National Health Insurance table wherein the tenth group has been added.
| Before | After |
|---|---|
| Group 1 to 9 | Group 1 to 10 |
No changes have been brought in the existing groups, but in group 10 the maximum contribution base has been increased from 182,000 to 219,500. The slabs introduced in Group 10 are as follows:
| No. | Contribution base | Actual monthly salary |
|---|---|---|
| 47 | 189,500 | 182,001 ~ 189,500 |
| 48 | 197,000 | 189,501 ~ 197,000 |
| 49 | 204,500 | 197,001 ~ 204,500 |
| 50 | 212,000 | 204,501 ~ 212,000 |
| 51 | 219,500 | Above 212,001 |
B. Statutory Compliance Release Date: May 13, 2022
C. Effective Date: July 1, 2022
A. Update
Ministry of Labor vide Article 3 order no. 1110140411 has provided the interpretive rule pursuant to Paragraph 1 of Article 4 of "Regulations of Leave-Taking of Workers", which stipulates that the ordinary sickness leave days during the leave period of a worker who is a confirmed case of COVID-19 and informed by the competent health authority to receive home care or to be admitted to designated residence may be included in the hospitalized sick.
Ministry of Labor vide Article 2 order no. 1110140434 has stipulated that an employer shall not deduct full-attendance bonus payment from the worker who has taken ordinary sickness leave during the isolation treatment period in accordance with Article 43 of "Labor Standards Act" and Article 4 of "Regulations of Leave-Taking of Workers" due to being a confirmed case of COVID-19 and being informed by the competent health authority to receive home care or to be admitted to designated residences or hospitals.
B. Statutory Compliance Release Date: May 8, 2022
C. Effective Date: April 8, 2022
A. Update
The Labor Occupational Accident Insurance and Protection Act will be effective from May 01, 2022 to segregate the Labor Occupational Accident Insurance from Labor Insurance. Under the Act, the occupational accident insurance premium rate is divided into two types which are Business Category Accident Premium and On and Off Duty Accident Premium. The insurance premium rate does not change and no updated table has been published till date.
For the purpose of contribution by employer, Labor Insurance and Labor Occupational Accident Insurance will use separate grading tables. For the original labor insurance, the employer will continue to contribute according to the Labor Insurance Table. For the Labor Occupational Accident Insurance, a new table has been published in which 15-24 insured salary grades are added.
Ministry of Labor via Labor Insurance No. 3 Zi No. 1110150098 has announced the "Table of Grades of Labor Occupational Accident Insurance Salary" under The Labor Occupational Accident Insurance and Protection Act for this purpose.
B. Statutory Compliance Release Date: March 02, 2022
C. Effective Date: May 01, 2022
A. Update
Ministry of finance has announced the following updates related to withholding of tax and social security contributions on employment income:
1. Adjustment of the Monthly Contribution Classification of Labor Pension, Labor Insurance and National Health Insurance
As a result of increase in minimum wage starting from January 01, 2022 from NTD 24,000 to NTD 25,250, the Monthly Contribution Classification of Labor Pension, Labor Insurance and National Health Insurance has been updated.
2. The amount of personal exemption, standard deductions and special deduction for income tax in tax year 2022.
In accordance with Article 5 of the Income Tax Law stipulates that whenever the consumer price index increases by more than 3% from the index in the last adjustment year, it shall be adjusted according to the degree of increase. As a result, the below mentioned limits have been adjusted:
| Particulars | Amount (In NTD) | |
|---|---|---|
| Personal Exemption | General | 92,000 |
| Individual 70 years and older | 1,38,000 | |
| Standard Deduction | Single | 1,24,000 |
| Married | 2,48,000 | |
| Special Deduction for Salary | 2,07,000 | |
| Special Deduction for Disable | 2,07,000 | |
The tax brackets and rates of income tax are updated as follows:
| Net Taxable Income (NTD) | Tax Rate | Progressive Difference (NTD) |
|---|---|---|
| 0 - 560,000 | 5% | 0 |
| 560,001 - 1,260,000 | 12% | 39,200 |
| 1,260,001 - 2,520,000 | 20% | 140,000 |
| 2,520,001 - 4,720,0000 | 30% | 392,000 |
| 4,720,001 and above | 40% | 864,000 |
Further due to the change of the exemptions and deductions and tax brackets, the withholding tax table for salary have been updated as well.
3. Increase of exemption on retirement payment
For employees who receives a retirement or severance payment, the exemption limit is increased as follows:
| Lump Sum Payment | If the payment is less than or equal to NTD 188,000 multiplied by service years, the income is fully tax-exempted; |
| the payment exceeding NTD 188,000 but less than NTD 377,000 multiplied by service years, is 50% taxable; | |
| the payment exceeding NTD 377,000 multiplied by service year is fully taxable. | |
| Instalment Payment | For instalment payment, the annual exemption increased to NTD 814,000 |
B. Statutory Compliance Release Date: November 24, 2021
C. Effective Date: January 01, 2022
A. Update
The Ministry of Labor via Labor Article 2, No. 1100131349 has announced the increase in minimum wage for 2022, as under:
| Wage | 2021 | 2022 |
|---|---|---|
| Minimum Monthly Wage | NTD 24,000 | NTD 25,250 |
| Minimum Hourly Wage | NTD 160 | NTD 168 |
B. Statutory Compliance Release Date: October 15, 2020
C. Effective Date: January 01, 2022
A. Update
The government has announced a change in the ARC number format for foreigners living in Taiwan. The format has changed from two letters followed by eight digits to the single letter with nine digits.
As the format of ARC number has updated, foreigners who have adopted new ARC numbers shall enrol/exit LI, NHI and pension with updated forms.
B. Statutory Compliance Release Date: September 01, 2021
C. Effective Date: September 01, 2021
A. Update
The Minister of Health and Welfare has announced on December 31, 2020 the following changes in National Health Insurance Premium (NHI) and Supplementary National Health Insurance premium rate effective from January 1, 2021:
- The rates for NHI premium has been increased from 4.69% to 5.17%.
- The supplementary NHI premium rate has also been increased from 1.91% to 2.11%
- The maximum amount of regional premium subsidy has been increased from NTD749 to NTD826
B. Statutory Compliance Release Date: December 31, 2020
C. Effective Date: January 01, 2021
A. Update
Pursuant to Labor Standard Act, Ministry of Labor has adjusted the premium rate on labor insurance to 11.5% effective from January 01, 2021. This includes 1% employment insurance premium. Therefore, the premium for ordinary labor insurance shall be calculated on basis of 10.5% in 2021.
B. Statutory Compliance Release Date: October 30, 2020
C. Effective Date: January 01, 2021
A. Update
The Ministry of Labor has proposed the increased minimum wage, subject to approval from Executive Yuan, as under:
| Wage | 2020 | 2021 |
|---|---|---|
| Minimum Monthly Wage | $23,800 | $24,000 |
| Minimum Hourly Wage | $158 | $160 |
