◎ Staff did not finish off the year special leave, leave without receiving the bonus does not exceed the standard range, the exemption included in earned income taxation
Description council, general agency or company line number of employees as a result of busy, no time for taking the time leave, after the end of the year may receive a "no vacation bonuses." The "no vacation bonus" system is a kind of overtime, according to the Income Tax Act Article 14, paragraph 1, category 3 wages in paragraph 2 proviso, for the purposes of the employer, while performing their duties for payment of overtime does not exceed a predetermined standard, the exemption included in earned income taxation. And in accordance with the provisions of the Ministry of Finance letter of release, institutions, organizations, public and private employers for the purpose of enterprise employees, overtime for national holidays, holidays, special leave and paid a day to perform their duties, its amount in line with the Labor Standards Law Article 24 "wages extend working hours' standard within the range of persons, exempt from income tax, and its overtime not included with Article 32 of the law" monthly total daily work longer hours. "
Reminded the council, the employer will be subject to the provisions of overtime employees qualify for tax exemption mistakenly included staff salaries resulting circumstances, under the jurisdiction of the IRS as soon as possible to apply corrections to dimension the interests of employees.
