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24. What is the definition of wages?

The definition of wages shall base on Article 2, Subparagraph 3 of the Labor Standards Act, which stipulates the “wages” mean the compensation which a worker receives for his/her work, including wages, salaries, premiums, allowances, whether payable in cash or in kind of computed on an hourly, daily, monthly, or piece-work basis, and other regular payments under whatever name. The so-called “other regular payments under whatever name” means not occasional and not job related payment. Hence even the employer does not use the name of “wage” and use other name to compensate his/her labors for the work they done, it still belongs to wage according to law and it should be included in contribution wage to report.

Last Update:2019-08-06