How the labour, health, pension and tax tables work, how §38 annual leave is derived, and what the three filings cover.
Payroll is not a few percentages multiplied together. Labour insurance, health insurance and pension are all band lookups against an insured-salary table, income tax is a withholding bracket — and each of the four carries its own effective dates.
The insured salary falls into a band, which gives the premium split between the insured person and the insuring unit. Ordinary-risk and occupational-accident rates are handled separately.
The employee contribution comes from the insured-amount band and is scaled by the number of dependants. The employer share is computed at its own statutory proportion.
The employer contributes at least 6% of the monthly contribution wage to the worker's individual pension account. This is an employer cost and never appears in the employee's net pay.
Monthly withholding is computed under the salary withholding standard, and totalled into the withholding certificates at year end.
Annual leave days are not a setting — they are a result derived from the hire date. The system applies the §38 service bands to compute each employee's entitlement for the year, and increases it automatically when someone crosses a threshold.
Unused days are handled by the carry-over rules on the leave type: roll into next year, expire after a set window, or be paid out as wages where the law requires.
These are genuinely downloaded, emailed and uploaded elsewhere — which is why producing one is its own permission.
The active-employee roster in the format 104 expects, including national ID numbers and hire data.
Requires hr.compliance.exportAnnual salary income and tax already withheld, totalled into the certificate PDF an employee receives, with CJK fonts correctly embedded.
Requires hr.compliance.exportThe premium due once the cumulative threshold is crossed, with the basis of the calculation shown so it can be checked.
Requires hr.compliance.exportSeeing an annual salary total on screen is not the same act as holding a spreadsheet of every employee's national ID, salary and tax withheld that can be mailed anywhere. The first is hr.compliance.view, the second is hr.compliance.export, and they can be granted to different people.
What identifies a person on a filing is their 身分證統一編號 or 居留證統一證號 — not the employee number your company invented. Before producing a file the system checks whose ID is missing and names them on the report page, so you do not discover it halfway through an export.
A withholding certificate and a pay slip are documents handed to a person; Chinese characters cannot come out as boxes. PDF generation loads registered CJK fonts, and both the regular and bold weights have to be present.
Tell us how you run payroll today, which time clock you use and how many departments you have. We will tell you straight whether it fits.