◎ Collar support staff to service units or direct payment of medical institutes of health inspection fees by the service unit, whether it should be included in the declaration income workers pay.
Treasury Taipei IRS said support collar staff to service units or direct payment by the service unit health inspection fees of medical institutions, the subsidy system because of their duties staff made, the income tax provision payroll nuclear genus of the law, in accordance with the provisions of and the count should be made with total consolidated annual taxable income.
Description council, according to the provisions of the Income Tax Act, because the duties or work made of various salary income as salary income, including: salaries, stipends, wages, allowances, aged fees, bonuses, dividends and various allowances. Elected representatives at all levels of public education, the military, police, public and private business support collar workers by the service units or payment of health inspection fees, legislators and other public institution in accordance with the provisions of each of the branch collar or pay health inspection fees representatives, the Department of the genus employees or representatives at all levels of subsidy based on the position achieved, are all people of the salary income of each recipient, not because of these health inspection fees written off by the staff or representatives seizure data, or directly by the service units cope, or mining direct payments have different recipient.
The council noted that the employer according to the Occupational Safety and Health Act, the provisions of Article 20, for the purposes of serving labor should be regular health checks, and in particular for the health hazards of the job, should regularly check the implementation of the health of a particular project, it set in accordance with the statute the burden of health inspection fees, not considered to be income of the worker wages. However, employers in the hiring of employees, should be implemented for the employees of the burden of the cost of medical examination, should still be considered earned income.
Council further explanation, according to the Occupational Safety and Health Act the employer provides labor service should be implemented for the regular health checks Except as Article 11 of Labour health protection rules and other provisions age and the number of laid handle, health inspection fees borne by the employer's workers , is not considered income to the employee salary, the rest should still be included in the taxable employee pay.
The council called on the mortgage income if the taxpayer, should pay attention to in accordance with the relevant provisions of the Income Tax Act, incorporated into the recipient Total comprehensive income for the year to declare.
