HIGHLIGHTS

FEBRUARY 2021

  • Changes in the Upper Limit of National Health Insurance Premium of Non-Income Earning individuals 2021

JANUARY 2021

  • Updated Withholding Tax and Insurance Table
  • 2020 Year-end filing required information update
  • Changing for National health insurance rate effective from 2021

DECEMBER 2020

  • Exemption, Deduction and Tax Brackets for 2021 Individual Income Tax
  • Year 2021 Salaries Withholding Tax Formula     
  • Tax E-Filing Software for 2020 Year-End Reporting
  • Change of NHI Premium Table for 2021
  • The calculation of wages for unused annual leave during a “Working Hour Reduction” period

NOVEMBER 2020

  • Labor Insurance Coverage Scale Amendments effective 01 January 2021
  • LPA Insured Salary Table Updated effective from 01 January 2021
  • Regarding the calculation for the period of advance notice and standards for workers’ wages during advance notice period
  • Starting January 1st 2021, the premium rate for labor insurance will increase to 11.5% (including the premium rate of employment insurance 1%)

OCTOBER 2020

  • Statutory Public Holiday for the Year 2021

SEPTEMBER 2020

  • Change in the Monthly Minimum Wages and Non-resident’s Monthly Income Grade effective from 1st January 2021

AUGUST 2020

  • No Statutory Updates

JULY 2020

  • No Statutory Updates

JUNE 2020

  • 2021 Work Calendar for Government Agencies

MAY 2020

  • Regarding the calculation of the average wage during the Epidemic Prevention Childcare Leave and Disease Prevention Isolation Leaves due to COVID-19

APRIL 2020

  • Amendment on Calculation for Annual Leave Encashment and Annual Leave Deduction

MARCH 2020

  • New act has been enacted by the Government of Taiwan for the recent outbreak of Corona Virus and introduced a new leave type ‘ disease prevention leave’

FEBRUARY 2020

  • Either parent may request for vaccination care leave

JANUARY 2020

  • Tax E-Filing Software for 2019 Year-End Reporting