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"Salary withholding" is a type of tax in certain countries or regions around the world. The definition of "salary withholding" is that when an employee's income in the previous year reaches the level subject to withholding according to tax law, the company withholds a certain amount at the prescribed withholding rate and submits it to the treasury. This is done to reduce tax evasion and to prevent the possibility of being unable to pay taxes when due.
I.The purpose of salary income withholding.
- The withholding of income tax from salaries is not an attempt by the employer to reduce the employee’s salary, but rather the employer fulfilling their responsibility as a withholding agent. The employer withholds the tax from the employee’s salary according to the prescribed rate and pays it to the treasury within the required period. The main purpose is to enable the government to quickly collect tax revenue, facilitate the cash flow of the treasury, manage tax data, and reduce the burden on taxpayers (i.e., workers) by spreading the payment of annual taxes throughout the year. Below is a brief introduction to the regulations on corporate income tax withholding in China, Taiwan, Vietnam, and Singapore.
II.Regulations on salary withholding by companies in China
Salary withholding involves multiple aspects of legal regulations, primarily including the withholding and payment of individual income tax, social insurance contributions, and other possible withheld items. The following are the relevant regulations based on current laws and policies:
- Personal income tax withholding and payment
- 1.Legal Basis:The withholding and payment of individual income tax is primarily based on the “Individual Income Tax Law” and its implementation regulations. According to these laws, employers are obligated to deduct the corresponding individual income tax when paying wages and remit it to the tax authorities.
- 2.Scope of Withholding:The scope of withholding for individual income tax includes wages and salary income, labor remuneration, manuscript fees, royalties, rental income from property, income from property transfers, interest, dividends, bonuses, occasional income, and other income determined by the Ministry of Finance of the State Council to be subject to taxation.
- 3.Calculation Method:The calculation of individual income tax is based on the taxable income multiplied by the applicable tax rate. The taxable income is equal to monthly income minus the threshold, special deductions, additional special deductions, and other legally recognized deductions.
- Social insurance withholding and payment
- 1.Legal Basis:The withholding and payment of social insurance contributions is primarily based on the “Social Insurance Law.” According to these laws, employers are required to contribute to the pension insurance, medical insurance, unemployment insurance, work injury insurance, and maternity insurance for their employees.
- 2.Scope of Withholding:The scope of social insurance withholding mainly includes pension insurance, medical insurance, unemployment insurance, work injury insurance, and maternity insurance. Employers are required to deduct and remit the contributions to the social insurance agency according to the employee’s salary and relevant regulations, at a specified rate.
- Other withholdings and payments
- 1.Legal Basis:Other withheld items may include housing provident fund, employee education funds, and so on. The withholding standards and calculation methods for these items are determined by national and local regulations.
- 2.Scope of Withholding:In addition to individual income tax and social insurance, salary withholding may also involve other items, such as the housing provident fund, employee education funds, and others. The withholding standards and calculation methods for these items are determined by national and local regulations.
Debit and payment procedures:
Employers should deduct the corresponding amounts based on relevant legal regulations each time wages are paid and promptly remit them to the relevant institutions. The deduction and payment procedures should be legal, standardized, and recorded in the relevant pay slips or reports to ensure transparency and compliance.
Time requirements for deductions and payments:
The timing requirements for deductions and payments may vary depending on the specific items. Individual income tax is generally deducted and remitted at the time of wage payment, while items such as social insurance may have fixed payment cycles. Employers should make timely payments to avoid violations and legal liabilities.
Salary calculation method:
1.Gross Salary: Gross salary = Basic salary + Bonuses + Allowances and subsidies + Overtime pay + Wages paid under special circumstances – The portion of salary or bonuses reduced due to the employee’s personal absenteeism or unauthorized leave.
2.Net Salary:Net salary = Gross salary – Personal contributions to social insurance and housing fund – Personal income tax (individual tax).
The regulations on salary withholding in China cover individual income tax, social insurance, and other possible withholding items. Both employers and employees should be aware of these regulations to ensure compliance and transparency.
III.Regulations on salary withholding by companies in Taiwan.
According to Article 88 of Taiwan’s current “Income Tax Act,” any income earned by a taxpayer during the year (including salary, bonuses, pension, severance pay, retirement allowance, lifetime salary, as well as rental income, commissions, royalties, prize money from lottery winnings, gifts, and other items) must be truthfully reported to the government during tax filing. The company is required by law to “withhold taxes” on these items for you.
In simple terms, it means the company “pays part of the taxes on your behalf.”
- Payroll Withholding Methods
1.Fill out the exemption declaration form. Only salaries exceeding the amount specified in the form are subject to withholding.
2.If the exemption declaration form is not filled out, a 5% withholding will be applied to the full monthly salary. However, if the amount to be withheld does not exceed NTD $2,000, withholding is not required.
- What is a "withholding receipt"?
When employees join a company, they are usually required to fill out a section for “Income Tax Withholding.” If they agree, the employer will withhold a certain amount from the monthly salary and remit it to the treasury. The salary withholding can generally be done in two ways: “Withhold 5%” or “Reach the income threshold for withholding.”
During the tax filing season in May, the National Taxation Bureau will review the withholding amounts. If the amount withheld is greater than the “actual income tax payable,” a “tax refund” will be issued at a later time.
- Why do employees need income tax withholding receipts?
Why do employees need this withholding certificate? Apart from the concern of underreporting their income, most employees want to check if the “total payment” figure matches what they have calculated for themselves!
The “total payment” refers to the actual amount that should have been received during the income period (usually the previous year). If income tax has been withheld, the withholding rate will be shown. In most cases, the withholding rate for salary income is “5%.” After calculating the withholding tax, the final figure will be the actual net payment.
Some companies may underreport the “total payment,” and when employees check, they find that labor and health insurance premiums are also underreported. In the case of labor insurance coverage by the company, the labor insurance premium burden is divided as follows: 20% for the employee, 10% for the government, and 70% for the company. Employees are entitled to protections such as maternity benefits for women, sickness benefits, disability benefits, old-age benefits, and death benefits. Although “underreporting high salaries” can save both the employee and the company some labor insurance costs, this practice is illegal, and the labor insurance protections mentioned above will also be significantly reduced.
Of course, if discovered by employees, the company could be reported to the labor insurance bureau. The company might face risks such as criminal charges, compensation, and fines due to “underreporting high salaries.”
Although most companies report the annual withholding, exemption certificates, dividend certificates, and other related documents to the tax authorities by the end of January, many people often forget to provide the withholding certificate, which can lead to labor disputes. If the taxpayer (your employee) does not receive the withholding certificate and underreports their income, they may be subject to back taxes and fines. Therefore, as a common practice, companies should proactively provide and distribute the certificates to employees in a unified manner.
IV.Regulations on salary withholding by companies in Singapore
Salary withholding by companies in Singapore mainly consists of two items: first, the employer’s Overview of Withholding Tax (WHT), and second, the BNF employer-employee social welfare withholding.
- Overview of Withholding Tax (WHT)
Who must withhold and pay withholding tax?
A person (referred to as the payer) who makes payments to non-resident companies or individuals (referred to as the payee) for specific types of income, such as royalties, interest, technical service fees, etc., must withhold a certain percentage of the payment and remit the withheld amount as withholding tax to IRAS.
Employers are required to report employee changes. Employers do not need to withhold taxes from employees every month. They can withhold based on the previous year’s income from the employee’s bank account by the 6th of each month. After the end of each year, employers must report each employee’s information by March 1st of the following year.
- Employer employee social benefit withholding
Central Provident Fund(CPF)
The Central Provident Fund (CPF) is Singapore’s national retirement savings plan. Contributions are only made by Singaporean citizens and Singapore Permanent Residents (SPRs, i.e., those who have obtained SPR status through immigration regulations). The employer contributes 17% and the employee contributes 20% of the monthly wage, with an income ceiling of SGD 6,800. Therefore, the maximum contribution amounts are SGD 1,156 per month for the employer and SGD 1,360 per month for the employee.
Total salary | Additional wages need to be paid to provident fund(2024) | |
No more than SGD 102,000 | Annual salary does not exceed SGD81,600 Annual salary exceeds SGD81,600 | Real additional salary |
Exceed SGD 102,000 | Annual salary does not exceed SGD81,600 Annual salary exceeds SGD81,600 | Annual salary deduction SGD 102,000 SGD20,400(SGD102,000-81,600) |
This rate is based on the 2024 annual salary cap (i.e. SGD 6,800x 12).
Lower rates apply to employees earning less than SGD 750 per month and those over the age of 55, but these rates are being gradually increased. The income ceiling will be raised to SGD 7,400 starting from January 1, 2025, and to SGD 8,000 starting from January 1, 2026. However, the annual salary ceiling (including base salary and additional bonuses) will remain at SGD 102,000.
PS:Foreigners and their employers are not required to contribute to the Central Provident Fund (CPF). However, foreign employees who become Singapore Permanent Residents and their employers may have reduced contribution rates for the first two years.
V.Regulations on salary withholding by companies in Vietnam.
- Employer payroll withholding
Employers and employees must register with the General Department of Taxation within 10 days. There are quarterly and monthly withholding tax declarations; the declaration is made using Form 2-KK-TNCN, and the withholding tax for the previous month’s salary must be paid. If the company’s value-added tax (VAT) is reported on a quarterly basis, the individual income tax will also be reported on a quarterly basis. If the company’s VAT is reported on a monthly basis, the company will calculate the individual income tax payable for the first month of the year. If it is less than 5 million VND, the tax will be reported quarterly; otherwise, it will be reported monthly. The latest deadline for quarterly reporting and tax payment is the 30th day of the following quarter. Employers and employees must file the final personal income tax declaration for the previous year within 90 days of the second year.
- Withholding of employer-employee social welfare insurance
The Vietnam Social Insurance Agency (SIA) is responsible for managing the country’s social security policies.
The social security system for Vietnamese citizens is based on three funds: the Social Insurance Fund (SI), the Health Insurance Fund (HI), and the Unemployment Insurance Fund (UI). Employers are required to contribute 17.5% to the Social Insurance Fund, 3% to the Health Insurance and Maternity Insurance, and 1% to the Unemployment Insurance. Employees must contribute 8%, 1.5%, and 1% to these funds, respectively.
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続きを読む >>
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必要がある場合は、いつでも匯佳マネージャー(+886-2-2557-5607) にご連絡ください。
若台湾税务居民于海外持有境外低税负国家之公司股权50%以上,或具有实质控制能力,当年度盈余超过NT 700万元者,须配合申报个人CFC。
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