【重要通知】基本工資113年1月起調升，同步調升非居住者薪資所得扣繳18%之金額。18% of the non-resident withholding tax will adjust in accordance with the basic wage starting on Jan. 1， 2024
日期：2024-01-02 09:40:54
單位：出納
類別：校園訊息
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基本工資自113年1月1日起調升為27,470元，自該生效日起非境內居住者(外籍人士)全月薪資給付總額在每月基本工資的 1 .5倍 41,205元(含)以下者應按給付額扣取6 %稅額，41,205元以上者應按給付額扣取18%稅額.
For the stipulation to increase the basic wage starting on January 1， 2024， 18% of the non-resident withholding tax will adjust accordingly.
The basic wage will be adjusted to NT$27,470 per month starting on January 1， 2024. The non-resident withholding tax will adjust in accordance with the stipulation. In the case that the monthly salaries in full amount are equal to or lower than one and a half times of the basic wage， the withholding tax rate is 6% (NTD41,205). If not， the withholding tax rate is 18% (NTD41,205).
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