Public Assistance Act Article 5-1
The total family income referred to in Paragraph 1 of Article 4 and subparagraph 1 of the 1st paragraph of Article 4-1 is defined as follows:1. Salary or wage, calculated based on the following rules:A. For those employed, the calculation shall apply to the following:(1) The calculation shall be based on the actual total income of the total number of family members counted for the current year, and relating documents shall be provided. Should documents not be available, the calculation will be based on the total income listed in the most current tax application.(2) If there is no income found on the current tax application and no wage related document is provided, the calculation of total income should be based on the average salary listed in the salary survey report based on job categorization in Taiwan.(3) If not found in the abovementioned salary survey, the calculation shall be based on the average salary calculated by the amount newly-hired employees earn in all industries as published by the competent authorities in charge of labour affairs.B. For persons who are capable of working but are unemployed, the calculation shall be based on base pay. As for persons who are recognized by the public employment service centre as jobless, including those who are at the age of 55 or elder or jobless after having failed to find a job after three job matches have been conducted by the public employment service centre, or who are participating in full-time vocational training, the period of unemployment will not be used in calculation. Unemployment benefits shall be listed and calculated as other income. However, living allowance for persons who join the cooperative education program will not be calculated in accordance with the implementation of high school cooperative education law and Cooperative Education Student Rights Protection Act.2. Financial benefits from liquid (chattel) and real assets.3. Other income: income that is non-social aid and other than those listed in the preceding two clauses.As for the salary mentioned in items 2 and 3 of Subparagraph 1 of Paragraph 1 for aborigines, please consider the employment survey report published by the central competent authority in charge of aboriginal affairs, and make the calculation based on the main salary ratio between the general public and aboriginal population. The base pay must be used if the amount obtained from the abovementioned calculation is below the base pay.The income referred to in Subparagraph 3 of Paragraph 1 shall be enacted by the municipality and county (city) competent authorities.The municipality and county (city) competent authorities may interview the applicant household to confirm their total household income and report of household assets. Any persons found to have confirmed falsified shall be removed from the name list of low-income household or middle-to-low-income household, and shall return all subsidies paid upon being informed of time limit in writing under the order given.
中文原文 社會救助法第5-1條
第四條第一項及第四條之一第一項第一款所稱家庭總收入，指下列各款之總額：
一、工作收入，依下列規定計算：
（一）已就業者，依序核算：1.依全家人口當年度實際工作收入並提供薪資證明核算。
無法提出薪資證明者，依最近一年度之財稅資料所列工作收入核算。
2.最近一年度之財稅資料查無工作收入，且未能提出薪資證明者，依臺灣地區職類別薪資調查報告各職類每人月平均經常性薪資核算。
3.未列入臺灣地區職類別薪資調查報告各職類者，依中央勞工主管機關公布之最近一次各業初任人員每月平均經常性薪資核算。
（二）有工作能力未就業者，依基本工資核算。
但經公立就業服務機構認定失業者或五十五歲以上經公立就業服務機構媒介工作三次以上未媒合成功、參加政府主辦或委辦全日制職業訓練，其失業或參加職業訓練期間得不計算工作收入，所領取之失業給付或職業訓練生活津貼，仍應併入其他收入計算。
但依高級中等學校建教合作實施及建教生權益保障法規定參加建教合作計畫所領取之職業技能訓練生活津貼不予列計。
二、動產及不動產之收益。
三、其他收入：前二款以外非屬社會救助給付之收入。
前項第一款第一目之二及第一目之三工作收入之計算，原住民應依中央原住民族事務主管機關公布之原住民就業狀況調查報告，按一般民眾主要工作所得與原住民主要工作所得之比例核算。
但核算結果未達基本工資者，依基本工資核算。
第一項第一款第一目之二、第一目之三及第二目工作收入之計算，十六歲以上未滿二十歲或六十歲以上未滿六十五歲者，依其核算收入百分之七十計算；身心障礙者，依其核算收入百分之五十五計算。
第一項第三款收入，由直轄市、縣（市）主管機關認定之。
申請人家庭總收入及家庭財產之申報，直轄市、縣（市）主管機關得予訪查；其有虛偽不實之情形者，除撤銷低收入戶或中低收入戶資格外，並應以書面限期命其返還已領之補助。
一、工作收入，依下列規定計算：
（一）已就業者，依序核算：1.依全家人口當年度實際工作收入並提供薪資證明核算。
無法提出薪資證明者，依最近一年度之財稅資料所列工作收入核算。
2.最近一年度之財稅資料查無工作收入，且未能提出薪資證明者，依臺灣地區職類別薪資調查報告各職類每人月平均經常性薪資核算。
3.未列入臺灣地區職類別薪資調查報告各職類者，依中央勞工主管機關公布之最近一次各業初任人員每月平均經常性薪資核算。
（二）有工作能力未就業者，依基本工資核算。
但經公立就業服務機構認定失業者或五十五歲以上經公立就業服務機構媒介工作三次以上未媒合成功、參加政府主辦或委辦全日制職業訓練，其失業或參加職業訓練期間得不計算工作收入，所領取之失業給付或職業訓練生活津貼，仍應併入其他收入計算。
但依高級中等學校建教合作實施及建教生權益保障法規定參加建教合作計畫所領取之職業技能訓練生活津貼不予列計。
二、動產及不動產之收益。
三、其他收入：前二款以外非屬社會救助給付之收入。
前項第一款第一目之二及第一目之三工作收入之計算，原住民應依中央原住民族事務主管機關公布之原住民就業狀況調查報告，按一般民眾主要工作所得與原住民主要工作所得之比例核算。
但核算結果未達基本工資者，依基本工資核算。
第一項第一款第一目之二、第一目之三及第二目工作收入之計算，十六歲以上未滿二十歲或六十歲以上未滿六十五歲者，依其核算收入百分之七十計算；身心障礙者，依其核算收入百分之五十五計算。
第一項第三款收入，由直轄市、縣（市）主管機關認定之。
申請人家庭總收入及家庭財產之申報，直轄市、縣（市）主管機關得予訪查；其有虛偽不實之情形者，除撤銷低收入戶或中低收入戶資格外，並應以書面限期命其返還已領之補助。