Regulations Governing the Withholding of Tax on Income from Salaries and Wages Article 7
Salaries paid monthly where the withholding tax payable does not exceed NT$2,000 shall be exempted from withholding.Wages for part-time jobs and salaries not paid monthly shall be exempted from being withheld provided they comply with any one of the following conditions:1. The amount paid by tax withholders each time does not reach the minimum amount of income subject to tax withholding for the taxpayer with neither spouse nor dependents prescribed in the Withholding Tax Table for Income from Salaries and Wages.2. Wages for porters in docks and stations, temporary workers in the construction industry, etc. are calculated and paid on a daily basis.For salaries and wages referred to in the preceding two paragraphs, tax withholders shall submit the non-withholding tax statements to the competent tax authority in accordance with Paragraph 3, Article 89 of the Act. However, if the annual payment to a taxpayer does not exceed NT$1,000, the requirement is exempted.
中文原文 薪資所得扣繳辦法第7條
按月給付之薪資，每月應扣繳稅額不超過新臺幣二千元者，免予扣繳。
兼職所得及非每月給付之薪資，有下列情形之一者，免予扣繳：
一、扣繳義務人每次給付金額未達薪資所得扣繳稅額表無配偶及受扶養親屬者之起扣點。
二、給付碼頭車站搬運工及營建業等按日計算並按日給付之臨時工薪資。
前二項薪資，扣繳義務人應依本法第八十九條第三項規定列單申報該管稽徵機關。
但對同一納稅義務人全年給付金額不超過新臺幣一千元者，免予申報。
兼職所得及非每月給付之薪資，有下列情形之一者，免予扣繳：
一、扣繳義務人每次給付金額未達薪資所得扣繳稅額表無配偶及受扶養親屬者之起扣點。
二、給付碼頭車站搬運工及營建業等按日計算並按日給付之臨時工薪資。
前二項薪資，扣繳義務人應依本法第八十九條第三項規定列單申報該管稽徵機關。
但對同一納稅義務人全年給付金額不超過新臺幣一千元者，免予申報。