Regulations Governing Tax Preferences for Quarantine Leave of Severe Pneumonia with Novel Pathogens Article 2
The terms as used in these Regulations shall be defined as follows:1. ”Leave period” means that which satisfies one of the following requirements:i. An employee assigned by a competent health authority of any level to home isolation, home quarantine, group isolation, or group quarantine shall be entitled to disease prevention isolation leave.ii. An employee taking care of family members incapable of handling daily living themselves subjected to isolation or quarantine shall be entitled to disease prevention isolation leave.iii. An employee subject to a response measures conducted in accordance with orders issued by the Commander of the Central Epidemics Command Center may be entitled to leave of absence.2. “Employee” means a person who is hired by an authority (agency), enterprise, school, legal entity, or organization to work for salaries.3. “Salary payment” means the remuneration which an employee receives in salaries, stipends, wages, and any other regular payments for his/her services rendered. Also, the amount of salary payment shall not have income tax payable, insurance, and membership dues deducted.
中文原文 嚴重特殊傳染性肺炎員工防疫隔離假薪資費用加倍減除辦法第2條
本辦法用詞，定義如下：
一、請假期間，指符合下列情形之一者：
（一）員工經各級衛生主管機關認定應接受居家隔離、居家檢疫、集中隔離或集中檢疫而請防疫隔離假之期間。
（二）員工為照顧生活不能自理之受隔離或檢疫家屬而請防疫隔離假之期間。
（三）員工依中央流行疫情指揮中心指揮官所為應變處置指示而得請假之期間。
二、員工：指受機關（構）、事業單位、學校、法人、團體僱用從事工作獲致薪資者。
三、給付薪資金額：指薪金、俸給、工資及其他因從事工作獲致之經常性給與。
但不扣除應付所得稅、保險費及工（公）會會費。
一、請假期間，指符合下列情形之一者：
（一）員工經各級衛生主管機關認定應接受居家隔離、居家檢疫、集中隔離或集中檢疫而請防疫隔離假之期間。
（二）員工為照顧生活不能自理之受隔離或檢疫家屬而請防疫隔離假之期間。
（三）員工依中央流行疫情指揮中心指揮官所為應變處置指示而得請假之期間。
二、員工：指受機關（構）、事業單位、學校、法人、團體僱用從事工作獲致薪資者。
三、給付薪資金額：指薪金、俸給、工資及其他因從事工作獲致之經常性給與。
但不扣除應付所得稅、保險費及工（公）會會費。