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36. Our employees' monthly salary varies, how do we report adjustments to their insurance salary? Do we have to include their overtime pay in the reported insurance salary?

 

  1. The latest three months' income average shall be the basis for reporting salary adjustment for workers with unstable income
    The definition of labor insurance wages is based on Article 2, Subparagraph 3 of the Labor Standards Act, which stipulates that the "wages" mean the compensation a worker receives for one's 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. If the month salary for a worker is unstable, the latest 3 months' average will be used when reporting the adjustment to insurance salary. The insured unit shall report the insured persons' monthly salary according to the in "Table of Grades of Labor Insurance Salary". For example, if the laborer's salary is adjusted between February to July of the year, the laborer's employer or belonged unit shall notify the Bureau of Labor Insurance the adjusted monthly insurance salary by the end of August of the year. If the salary adjustment is done between August of the year to the January of next year, the collectible unit should notify the Bureau by the end of February of the next year.
  2. Compensation obtained from work shall be included in the monthly insurance salary for reporting
    Overtime pay is the compensation obtained from work and should be included in the monthly insurance salary for reporting, regardless of whether the overtime pay is taxable.
Last Update:2019-01-18
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