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Taiwan
13th-month pay or salary is an extra payment to employees equivalent to one month’s salary. The 13th-month salary is customary in Taiwan but is not compulsory. It is usually paid at Lunar New Year if employers opt to pay it.
The 13th-month salary is customary in Taiwan, but not mandatory. Employers may choose to offer it as a form of bonus or goodwill gesture towards their employees.
If a 13th-month salary is paid, the calculation is usually specified in the employment contract. If it is not specified, then it is calculated as a sum equivalent to the employee’s average monthly salary in the preceding 12-months.
It is customary to pay the 13th month payment during the Lunar New Year.
Yes, where paid it would count as an extra payment.
Yes, the 13th month salary is taxable in Taiwan. Employers are required to withhold statutory deductions such as income tax and social insurance premiums before making the payment.
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The 13th-month salary is customary but not mandatory in Taiwan. It may be paid as an optional form of bonus or goodwill gesture.
No. While ’14th month’ pay is customary in some countries, this is not the case in Taiwan.
