Regulations on the Permission and Administration of the Employment of Foreign Workers Article 66
When an employer pays wages/salaries to type B foreign workers in accordance with their labor contract a pay slip should be included in Chinese and the worker’s native language detailing the following and kept by the foreign worker:1. Wage/salary received, payroll items, total wage/salary, payment method and itemized direct deductions such as2. National Health Insurance premium, Labor Insurance premium, income tax, board and lodging expenses and employee benefits.3. Amount garnished from wages following an order from a court or administrative agency.4. Other legal direct deductions.The aforementioned wage/salary includes mandated wages and contracted wages.Employers shall prepare and keep the following documents for the inspection of the competent authorities:1. Labor contracts.2. Verified type B foreign worker affidavits on expenses incurred traveling to the Republic of China to work and wage/salary verified by the Competent Authority in the worker’s country of origin.Employers who bring in type B foreign workers in accordance with the provisions of Para-graph 2, Article 32 are exempted from preparing and keeping the affidavits referenced in the preceding paragraph.Employers should directly pay type B foreign workers their full wage in cash, minus the aforementioned deductions pertaining to foreign workers. However, if payment is made by an alternative method, employers are required to provide relevant certified documentation and keep a copy themselves.If an employer fails to pay in full the wage/salary referenced in Paragraph 1, the competent authority will instruct the employer to make the full payment within a set period of time.
中文原文 雇主聘僱外國人許可及管理辦法第66條
雇主依勞動契約給付第二類外國人之工資，應檢附印有中文及該外國人本國文字之薪資明細表，並記載下列事項，交予該外國人收存，且自行保存五年：
一、實領工資、工資計算項目、工資總額及工資給付方式。
二、應負擔之全民健康保險費、勞工保險費、所得稅、膳宿費及職工福利金。
三、依法院或行政執行機關之扣押命令所扣押之金額。
四、依其他法律規定得自工資逕予扣除之項目及金額。
前項所定工資，包括雇主法定及約定應給付之工資。
雇主應備置及保存下列文件，供主管機關檢查：
一、勞動契約書。
二、經驗證之第二類外國人入國工作費用及工資切結書。
雇主依第三十二條第二項規定引進第二類外國人者，免備置及保存前項所定之切結書。
第一項工資，除外國人應負擔之項目及金額外，雇主應全額以現金直接給付第二類外國人。
但以其他方式給付者，應提供相關證明文件，交予外國人收存，並自行保存一份。
第一項工資，雇主未全額給付者，主管機關得限期令其給付。
一、實領工資、工資計算項目、工資總額及工資給付方式。
二、應負擔之全民健康保險費、勞工保險費、所得稅、膳宿費及職工福利金。
三、依法院或行政執行機關之扣押命令所扣押之金額。
四、依其他法律規定得自工資逕予扣除之項目及金額。
前項所定工資，包括雇主法定及約定應給付之工資。
雇主應備置及保存下列文件，供主管機關檢查：
一、勞動契約書。
二、經驗證之第二類外國人入國工作費用及工資切結書。
雇主依第三十二條第二項規定引進第二類外國人者，免備置及保存前項所定之切結書。
第一項工資，除外國人應負擔之項目及金額外，雇主應全額以現金直接給付第二類外國人。
但以其他方式給付者，應提供相關證明文件，交予外國人收存，並自行保存一份。
第一項工資，雇主未全額給付者，主管機關得限期令其給付。