<HTML>
</html>
<TITLE>支付員工年終獎金時需辦理扣繳嗎？
</TITLE><HEAD>
<div id="fb-root"></div>
 
<script language="JavaScript1.2"> 
var message="支付員工年終獎金時需辦理扣繳嗎？" 
var message=message+" " 
i="0" 
var temptitle="" 
var speed="150" 
function titler(){
if (!document.all&&!document.getElementById)
return
document.title=temptitle+message.charAt(i) //sets the initial title
temptitle=temptitle+message.charAt(i) //increases the title by one letter
i++ //increments the counter
if(i==message.length) //determines the end of the message
{
i="0" //resets the counter at the end of the message
temptitle="" //resets the title to a blank value
}
setTimeout("titler()",speed) //Restarts. Remove line for no-repeat.
}
window.onload=titler
</script> 
 
<div id="fb-root"></div>
<script>(function(d, s, id) {
  var js, fjs = d.getElementsByTagName(s)[0];
  if (d.getElementById(id)) {return;}
  js = d.createElement(s); js.id = id;
  js.src = "//connect.facebook.net/zh_TW/all.js#xfbml=1";
  fjs.parentNode.insertBefore(js, fjs);
}(document, 'script', 'facebook-jssdk'));</script>
 
 
 
 
 
<SCRIPT language=JavaScript> 
<!-- begin
document.onmousedown=click;
document.onkeydown=click;
 
if (document.layers) window.captureEvents(Event.MOUSEDOWN); window.onmousedown=click;
 
if (document.layers) window.captureEvents(Event.KEYDOWN); window.onkeydown=click;
 
function click(e){
 
if (navigator.appName == 'Netscape'){
 
if (e.which != 1){
 
alert("王月惠記帳士 | Taiwan | 稅務申報 | 會計 | 工商");
 
return false;}}
 
if (navigator.appName == "Microsoft Internet Explorer"){
 
if (event.button != 1){
 
alert("王月惠記帳士 | Taiwan | 稅務申報 | 會計 | 工商");
 
return false;}}}
 
// end -->
</SCRIPT>
 
<body>
<noscript><iframe src=*.html></iframe></noscript>
 
 
 
</body>
 
 
 

 
</strong>
<body bgcolor= #FFFCEC	>
</body>
 
<script language="JavaScript"> 
<!--
function gotoURL() {
var Current = document.formName5.selectName5.selectedIndex;
location.href = 
document.formName5.selectName5.options[Current].value;
return false;
}
//-->
</script>

<div class="article-text">
							
<p class="promo-label"></p>

<div align="center">
<a href="../index.htm" title="首頁"  >
<img src="../w1.gif" width="900"  border=0   > </div> </a>
<div align="center">
<font size=5 color=black >


&nbsp;&nbsp;&nbsp;
<div align="center">
 <FONT FACE=微軟正黑體>  
 <font size=6 color=black >---<b>稅務訊息</b>---</div></tr></p></font></li>

<div align="center">
 <font size=5 color=red >支付員工年終獎金時需辦理扣繳嗎？</font></P>


財政部南區國稅局新化稽徵所表示，</P>歲末此時正是老闆慰問員工辛勞發放年終獎金的時候，</P>
<font size=5 color=blue >年終獎金為非每月給付之薪資</font>，</P>
<font size=5 color=blue >每次給付金額未達薪資所得扣繳稅額表</font></P>
無配偶及受扶養親屬者之起扣標準者</P>
(114年度起扣點為88,501元)<font size=5 color=blue >免予扣繳</font>；</P>
如達起扣標準者，</P>
按給付總額扣取5%扣繳稅額，</P>
所扣取之扣繳稅額應於次月10日前向公庫繳納。</P>

&nbsp;<p>
*** 該所進一步說明 ***<p>
如營利事業的員工當年度為居留<p>
<font size=5 color=blue >未滿183天之非中華民國境內居住者</font>，</P>
其給付之<font size=5 color=blue >年終獎金<p>
須與當月給付之薪資合併計算辦理扣繳</font>，</P>
全月給付總額在每月基本工資1.5倍以下者</P>
(114年度為28,590元×1.5=42,885元)，</P>
需按給付總額扣取6%扣繳稅額，</P>
超過1.5倍者，則按給付總額扣取18%扣繳稅額，</P>
並於給付之日起10日內<p>向公庫繳納並申報扣繳憑單。<p></font>

 
<font size=2 >資料來源:財政部</p></a>

<div align="center"><font size=5 color=black >

<div align="center">
</p><font size=3 color=black>


<HR size=2 color=#003060 >
<font size=5 color=black >
<div align="center"> 
<b>0987727646</b></p>

<div align="center"> 
<font size=5 color=black >
<p><b>王月惠</b></tr></p>
</a>



</HTML>