Income Tax Act Article 33
All those profit-seeking enterprises to which the Labor Standards Act applies may each year set aside an amount within the limit of no more than fifteen percent of the total salaries and wages paid in that year, as a worker retirement reserve according to the Labor Standards Act or as labor pension or annuity insurance premiums according to the Labor Pension Act, and the appropriation thus made may be considered as expense of that year.Any profit-seeking enterprise which is not subject to the application of the Labor Standards Act and has established rules for the retirement of staff employees and workers may each year set aside a reserve for retirement pensions of no more than four percent of the total salaries and wages paid in that year. However, in the case where a profit-seeking enterprise has set aside a retirement fund for staff employees that is operated independently of the aforesaid profit-seeking enterprise under a separate means of custody, operation, distribution, etc., in conformity with the regulations as prescribed by the MOF, the profit-seeking enterprise may each year appropriate within the limit of no more than eight percent of the total salaries and wages paid in that year to the retirement reserve and may further consider the appropriation as an expense of that year.Where a retirement fund for workers or a reserve for retirement pensions for staff employees has been set up pursuant to the above two paragraphs, payment of retirement pensions or severance pay in accordance with the regulations shall be paid first from such fund or reserve when staff employees and workers retire or are dismissed henceforward, and only when the fund or the reserve is insufficient to meet requirements, may such payments be considered as expense of the year of payment.In computing income during a liquidation proceeding upon dissolution, closure, merger or transfer of ownership of a profit-seeking enterprise in accordance with Article 75, the accumulative balance of the retirement fund for workers or the reserve for retirement pensions should be transferred to the current year's profit and handled accordingly.
中文原文 所得稅法第33條
適用勞動基準法之營利事業，依勞動基準法提撥之勞工退休準備金，或依勞工退休金條例提繳之勞工退休金或年金保險費，每年度得在不超過當年度已付薪資總額百分之十五限度內，以費用列支。
非適用勞動基準法之營利事業定有職工退休辦法者，每年度得在不超過當年度已付薪資總額百分之四限度內，提列職工退休金準備，並以費用列支。
但營利事業設置職工退休基金，與該營利事業完全分離，其保管、運用及分配等符合財政部之規定者，每年度得在不超過當年度已付薪資總額百分之八限度內，提撥職工退休基金，並以費用列支。
已依前二項規定提撥勞工退休準備金、提列職工退休金準備或提撥職工退休基金者，以後職工退休或資遣，依規定發給退休金或資遣費時，應先由勞工退休準備金、職工退休金準備或職工退休基金項下支付或沖轉；不足支付或沖轉時，始得以當年度費用列支。
營利事業因解散、廢止、合併或轉讓，依第七十五條規定計算清算所得時，勞工退休準備金或職工退休金準備或職工退休基金之累積餘額，應轉作當年度收益處理。
非適用勞動基準法之營利事業定有職工退休辦法者，每年度得在不超過當年度已付薪資總額百分之四限度內，提列職工退休金準備，並以費用列支。
但營利事業設置職工退休基金，與該營利事業完全分離，其保管、運用及分配等符合財政部之規定者，每年度得在不超過當年度已付薪資總額百分之八限度內，提撥職工退休基金，並以費用列支。
已依前二項規定提撥勞工退休準備金、提列職工退休金準備或提撥職工退休基金者，以後職工退休或資遣，依規定發給退休金或資遣費時，應先由勞工退休準備金、職工退休金準備或職工退休基金項下支付或沖轉；不足支付或沖轉時，始得以當年度費用列支。
營利事業因解散、廢止、合併或轉讓，依第七十五條規定計算清算所得時，勞工退休準備金或職工退休金準備或職工退休基金之累積餘額，應轉作當年度收益處理。