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38. How should the person in charge report his/her insurance salary?

The insurance salary of a person in charge shall be based on the highest grade group in the Table of Grades of Insurance Salary (currently, NT$45,800). Those whose salary is not within the range of the highest grade group, they shall submit their most recent salary withholding certificate, and the most recent 3-month salary inventory (a list of bonus and allowance received), or a copy of a notification issued by the National Taxation Bureau approving the income tax of profit-seeking enterprises. Profit-seeking enterprises that have not been established for more than 6 months may submit a salary affidavit. However, the insurance salary of their person in charge may not be lower than the maximum insurance salary applicable for affiliated employees.

Last Update:2018-11-24