Regulation for Selection and Fee Calculation of Social Welfare Service Providers Entrusted by Entities Article 11
For the service fee calculated by total price or unit price, the service fee may include the following:1.Direct salary or wage of staff: this includes the actual salary or wage payable to the staff directly, 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; 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; and after-hour work and other relevant fees.2.Business expense: this includes the costs incurred during the process of implementing the entrusted project, such as the cost or fees of business travel, temporary remuneration, attendance of experts and scholars, speechesand lectures, outside supervision, trainings, meals, transportation, venue rental and arrangement, printing, translation, data collection, teaching materials or materials, writing, usage of intellectual property rights, office expenditure, bills for water, electricity, heater and air-conditioner, maintenance and replacement on furniture, machinery, equipment, etc., depreciation or rental of movables and real estate, cost of mail and telephone, promotion, cost incurred for attending professional conference domestically or internationally held, research cost or professional communication cost for special business purpose, patent, software or hardware for computers and related taxes, certification fees by law, certification fees by the accountant, and so forth.3.Planning fee or repair expense of service place.4.Management fee: this includes the costs incurred during the process of implementing the entrusted project, such as the cost or fees of the salary or wage and pension of management and administrative personnel which provides services indirectly, insurance premium administrative expense, cost incurred in the preparation for commencing and ending of work, profit, risks, various related taxes, and so on.5. Business tax.6. Other fees as determined by the entity.Where an entity conducts social welfare service procurement, otherwise and the contract performance is in conformity with the contract, the entity shall make payment according to the invoice or receipt issued by the provider.
中文原文 機關委託社會福利服務廠商評選及計費辦法第11條
服務費用採總包價法或單價計算法得包括下列各款費用:
一、服務人員直接薪資:包括提供服務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代理人員之薪資費用;非經常性給與之獎金;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、勞工退休準備金、勞工退休金;加班費及其他相關費用。
二、業務費用:包括執行委辦案件工作所需之差旅費、臨時酬勞費、專家學者出席費、講座鐘點費、外聘督導費、訓練費、膳食費、交通費、場地及佈置費、印刷費、翻譯費、資料收集費、教材或材料費、撰稿費、智慧財產權使用費、辦公室費用、水電及冷暖氣費用、設施設備及傢俱等之新增、維護及汰換、動產及不動產之折舊或租金、郵電費、宣導費、參加國內外專業會議費用、研究費用或專業聯繫費用、專利費、電腦軟體及硬體費及有關之各項稅捐、依法需辦理之簽證費用、會計師簽證費用及其他相關費用。
三、服務場地規劃或修繕所需費用。
四、管理費用:包括廠商執行委辦案件工作時所需之管理費用,如非直接提供服務之管理及行政人員之薪資及退休金、保險費、行政事務費、準備及結束工作所需費用、利潤、風險及有關之稅捐及其他相關費用。
五、營業稅。
六、其他經機關認定之必要費用。
廠商履約結果符合契約約定者,機關憑廠商開立之發票或收據,依契約約定之價金給付服務費用。
一、服務人員直接薪資:包括提供服務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代理人員之薪資費用;非經常性給與之獎金;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、勞工退休準備金、勞工退休金;加班費及其他相關費用。
二、業務費用:包括執行委辦案件工作所需之差旅費、臨時酬勞費、專家學者出席費、講座鐘點費、外聘督導費、訓練費、膳食費、交通費、場地及佈置費、印刷費、翻譯費、資料收集費、教材或材料費、撰稿費、智慧財產權使用費、辦公室費用、水電及冷暖氣費用、設施設備及傢俱等之新增、維護及汰換、動產及不動產之折舊或租金、郵電費、宣導費、參加國內外專業會議費用、研究費用或專業聯繫費用、專利費、電腦軟體及硬體費及有關之各項稅捐、依法需辦理之簽證費用、會計師簽證費用及其他相關費用。
三、服務場地規劃或修繕所需費用。
四、管理費用:包括廠商執行委辦案件工作時所需之管理費用,如非直接提供服務之管理及行政人員之薪資及退休金、保險費、行政事務費、準備及結束工作所需費用、利潤、風險及有關之稅捐及其他相關費用。
五、營業稅。
六、其他經機關認定之必要費用。
廠商履約結果符合契約約定者,機關憑廠商開立之發票或收據,依契約約定之價金給付服務費用。