Every month, payroll in Taiwan means calculating overtime, deducting labor and health insurance and withholding income tax. When employees join or leave, they must be enrolled in or withdrawn from insurance within strict deadlines, and every year there are insured salary adjustments and withholding statements to file. Songjer CPA handles payroll, labor and health insurance for you, accurately and confidentially, so you don’t need to hire HR staff for a small team.
Who this service is for
- Companies with a small team and no dedicated HR or payroll staff
- Companies with foreign employees, who need to manage days of stay, withholding tax and insurance rules
- Taiwan subsidiaries, branches and representative offices of foreign companies
- Companies that want salary data handled outside the company to keep it confidential
Services
Every month
- Salary calculation: overtime, leave deductions, bonuses and other additions and deductions
- Payroll register, employee payslips and bank transfer files
- Labor insurance, health insurance and labor pension calculations, and checking the monthly bills
- Calculating and paying withholding tax on salaries
- NHI supplementary premium (the employer's portion, and the employee's portion on bonuses, part-time pay and similar income)
When employees join or leave
- Enrollment in and withdrawal from labor insurance, employment insurance, occupational accident insurance and National Health Insurance
- Labor pension contribution reports
- Insured salary adjustments
- Tax residency and withholding rate for foreign employees
Every year
- Filing withholding and non-withholding statements, and issuing them to employees
- Filing the NHI supplementary premium report
- Reviewing and filing insured salary adjustments in February and August
Monthly workflow
- Information from you: by the agreed date, you send us the month’s new hires and leavers, attendance, overtime, leave and bonus details.
- Calculation: we calculate salaries and all deductions and prepare the payroll register.
- Approval: you review and approve the payroll register before salaries are paid.
- Payment files: we provide the bank transfer file and employee payslips.
- Payments and filings: we pay withholding tax, insurance premiums, labor pension and the supplementary premium on time and keep the records.
Statutory deadlines
| Item | Deadline |
|---|---|
| Labor, employment and occupational accident insurance enrollment | On the first day of employment |
| National Health Insurance enrollment and withdrawal | Within 3 days |
| Labor pension contribution report | Within 7 days of joining or leaving |
| Withholding tax on salaries | Pay by the 10th of the following month |
| Labor insurance and health insurance premiums | Pay by the end of the following month |
| NHI supplementary premium | Pay by the end of the following month |
| Insured salary adjustment | Salary changes in February–July: report by the end of August; changes in August–January: report by the end of February |
| Withholding statements | File in January; give to employees by February 10 |
These are statutory deadlines. They move to the next working day when they fall on a holiday; the authorities’ announcement for each year applies.
Information and deliverables
What you provide
- New employees: copy of ID card or Alien Resident Certificate, start date, salary and insured amount, and dependants to be enrolled in health insurance
- Leavers: last working day and final salary details
- Every month: attendance, overtime, leave, bonuses and other additions and deductions
- Foreign employees: also the Alien Resident Certificate, work permit and dates of entry and exit
What you receive
- Monthly payroll register and summary
- Employee payslips
- Bank transfer files
- Results of checking the labor insurance, health insurance and labor pension bills
- Annual withholding statements and supplementary premium records
How fees are calculated
Our fee depends on the number of employees, the pay structure (for example overtime, shift work or bonuses), whether you have foreign employees, and which services you need. Tell us how many employees you have and how you pay them today, and we will send you a quote.
For a quote or more details, please contact us.