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非居住者因離(職)境而提前給付薪資,其全月薪資總額應如何扣繳?

10/26/2017

 
提前給付個人薪資所得扣繳等相關作業規定
非居住者之薪資因離(職)境而提前給付,或每月薪資給付日適逢假日而提前於假日前一上班日或延後至假日後一上班日給付,致發生跨月給付者,該提前或延後給付之薪資,得併入原應給付日所屬月份之薪資計算應扣繳稅額,由扣繳義務人於給付時依法扣繳,免併入實際給付月份之薪資計算應扣繳稅額。(財政部98/10/09台財稅字第09804080300號函)
舉例,甲公司於每月5日給付非居住者A員工前一月份薪資30,000元,依各類所得扣繳率標準,因A員工每月薪資總額未超過基本工資1.5倍,甲公司已按6%扣繳A員工薪資所得。A員工因故需於106年5月16日離境,甲公司除於106年5月5日給付4月份薪資30,000元,並於106年5月15日提前支付5月份0.5個月薪資15,000元,因當月份A員工薪資總額合計為45,000元超過基本工資1.5倍,甲公司應如何辦理扣繳稅款?
甲公司因A員工離境提前支付其5月份薪資15,000元,得併入原應給付日(106年6月5日)所屬月份(106年6月),免併入實際給付月份(106年5月),若甲公司106年6月未再給付A員工薪資所得,則106年5月5日及106年5月15日二筆薪資給付皆得以6%扣繳。

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