Regulations for Selection and Fee Calculation of Technical Services Providers Entrusted by Entities Article 26
An entity that entrusts a provider for technical services and that the cost plus fees for work method for service fees shall be adopted, may calculate service fees include the following:1. Direct fees:a) Direct salary or wage:This includes the actual salary or wage payable to the staffs directly involved in providing the services, including architects, professional engineers, engineers, and any other experts or staffs of the fields of planning, economics, finance, law, management or operations, plus a certain percentage of the above amount for fees incurred that are related to the staff for paid leaves and special day-off; bonuses paid not on a regular basis; and those which shall be paid by employers by law such as: labor insurance premium, the arrear wage payment fund premium, national health insurance premium, and labor pension.b) Management fees:This includes the salary or wages of management and accounting staffs, who are not within the category for payment under direct salary or wages, as well as the insurance, pension allowance, office expenditure, bills for water, electricity, heater and air-conditioner, depreciation or rental on furniture, machinery, equipment, etc., administrative cost, transportation cost of machinery and equipment, cost of mail and telephone, cost on contracting business, advertising cost, cost incurred in the preparation for commencing and ending of work , cost incurred for attending vocational and technical conference domestically or internationally held, cost on the development of market and human resources, research cost or professional communication cost for special business purpose, related tax issues, and so forth. The total amount of management fees however shall not exceed 100% of the amount of the direct salary or wages deducted by bonuses paid not on a regular basis.c) Other direct fees:This includes the direct costs incurred during the process of implementing the entrusted project that are not included in the direct salary or wages. This includes such as the cost or fees of: business trip(s), subsidy for construction site, after hour work, professional liabilities insurance, setting up project or site offices and laboratories at the construction site, vehicles used for construction site, data collection, patent, external training of operation and maintenance staffs, production or uses of software for computers, land survey, exploration, tests, chart and report copying and printing, external consultants and various related taxes and certification by the accountant, and so forth.2. Fees for work:Means compensations paid to the provider for providing professional services, including risks, profit, and related taxes.3. Business tax.The fees incurred for the paid leaves and special day-off as referred to in item 1 of subparagraph 1 of the preceding paragraph may be prescribed at a certain percentage of the actual salary or wage based on actual needs. Entities may priscribe the percentage and terms of payment in the tender documentation, and the payment may be made without receipts of the staffs. However, the percentage shall not exceed 16% of the actual salary or wage.Bonuses paid not on a regular basis as referred to in item 1 of subparagraph 1 of paragraph 1 may be prescribed at a certain percentage of the actual salary or wage based on actual needs. Entities may priscribe the percentage and terms of payment in the tender documentation, and the payment shall be made with receipts of the staffs. However, the percentage shall not exceed 30% of the actual salary or wage.Labor insurance premium, the arrear wage payment fund premium, national health insurance premium, and labor pensions which shall be paid by employers by law as referred to in item 1 of subparagraph 1 of paragraph 1 shall be paid by entities after verification.The fees for work referred to in subparagraph 2 of paragraph 1 shall be set as a fixed amount and shall not be a variable amount that increases proportionately to the amount of the direct salary or wages and management fees. The total amount of the fees for work shall not exceed 25% of the combined value of both the direct salary or wages and the management fees deducted by bonuses paid not on a regular basis.
中文原文 機關委託技術服務廠商評選及計費辦法第26條
機關委託廠商辦理技術服務，服務費用採服務成本加公費法者，其服務費用，得包括下列各款費用：
一、直接費用：
（一）直接薪資：包括直接從事委辦案件工作之建築師、技師、工程師、規劃、經濟、財務、法律、管理或營運等各種專家及其他工作人員之實際薪資，另加實際薪資之一定比率作為工作人員不扣薪假與特別休假之薪資費用；非經常性給與之獎金；及依法應由雇主負擔之勞工保險費、積欠工資墊償基金提繳費、全民健康保險費、勞工退休金。
（二）管理費用：包括未在直接薪資項下開支之管理及會計人員之薪資、保險費及退休金、辦公室費用、水電及冷暖氣費用、機器設備及傢俱等之折舊或租金、辦公事務費、機器設備之搬運費、郵電費、業務承攬費、廣告費、準備及結束工作所需費用、參加國內外職業及技術會議費用、業務及人力發展費用、研究費用或專業聯繫費用及有關之稅捐等。
但全部管理費用不得超過直接薪資扣除非經常性給與之獎金後之百分之一百。
（三）其他直接費用：包括執行委辦案件工作時所需直接薪資以外之各項直接費用。
如差旅費、工地津貼、加班費、專業責任保險費、專案或工地辦公室及工地試驗室設置費、工地車輛費用、資料收集費、專利費、操作及維護人員之代訓費、電腦軟體製作費或使用費、測量、探查及試驗費或圖表報告之複製印刷費、外聘專家顧問報酬及有關之各項稅捐、會計師簽證費用等。
二、公費：指廠商提供技術服務所得之報酬，包括風險、利潤及有關之稅捐等。
三、營業稅。
前項第一款第一目工作人員不扣薪假與特別休假之薪資費用，得由機關依實際需要於招標文件明定為實際薪資之一定比率及給付條件，免檢據核銷。
但不得超過實際薪資之百分之十六。
第一項第一款第一目非經常性給與之獎金，得由機關依實際需要於招標文件明定為實際薪資之一定比率及給付條件，檢據核銷。
但不得超過實際薪資之百分之三十。
第一項第一款第一目依法應由雇主負擔之勞工保險費、積欠工資墊償基金提繳費、全民健康保險費、勞工退休金，由機關核實給付。
第一項第二款公費，應為定額，不得按直接薪資及管理費之金額依一定比率增加，且全部公費不得超過直接薪資扣除非經常性給與之獎金後與管理費用合計金額之百分之二十五。
一、直接費用：
（一）直接薪資：包括直接從事委辦案件工作之建築師、技師、工程師、規劃、經濟、財務、法律、管理或營運等各種專家及其他工作人員之實際薪資，另加實際薪資之一定比率作為工作人員不扣薪假與特別休假之薪資費用；非經常性給與之獎金；及依法應由雇主負擔之勞工保險費、積欠工資墊償基金提繳費、全民健康保險費、勞工退休金。
（二）管理費用：包括未在直接薪資項下開支之管理及會計人員之薪資、保險費及退休金、辦公室費用、水電及冷暖氣費用、機器設備及傢俱等之折舊或租金、辦公事務費、機器設備之搬運費、郵電費、業務承攬費、廣告費、準備及結束工作所需費用、參加國內外職業及技術會議費用、業務及人力發展費用、研究費用或專業聯繫費用及有關之稅捐等。
但全部管理費用不得超過直接薪資扣除非經常性給與之獎金後之百分之一百。
（三）其他直接費用：包括執行委辦案件工作時所需直接薪資以外之各項直接費用。
如差旅費、工地津貼、加班費、專業責任保險費、專案或工地辦公室及工地試驗室設置費、工地車輛費用、資料收集費、專利費、操作及維護人員之代訓費、電腦軟體製作費或使用費、測量、探查及試驗費或圖表報告之複製印刷費、外聘專家顧問報酬及有關之各項稅捐、會計師簽證費用等。
二、公費：指廠商提供技術服務所得之報酬，包括風險、利潤及有關之稅捐等。
三、營業稅。
前項第一款第一目工作人員不扣薪假與特別休假之薪資費用，得由機關依實際需要於招標文件明定為實際薪資之一定比率及給付條件，免檢據核銷。
但不得超過實際薪資之百分之十六。
第一項第一款第一目非經常性給與之獎金，得由機關依實際需要於招標文件明定為實際薪資之一定比率及給付條件，檢據核銷。
但不得超過實際薪資之百分之三十。
第一項第一款第一目依法應由雇主負擔之勞工保險費、積欠工資墊償基金提繳費、全民健康保險費、勞工退休金，由機關核實給付。
第一項第二款公費，應為定額，不得按直接薪資及管理費之金額依一定比率增加，且全部公費不得超過直接薪資扣除非經常性給與之獎金後與管理費用合計金額之百分之二十五。