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Payroll & Cashier Support Services

Payroll & Cashier Support

One-stop payroll and treasury outsourcing—so you can focus on your business with stronger finance and HR operations.

Payroll Outsourcing

Payroll Outsourcing

  • Salary, Bonus, OT & Attendance

  • Insurance & Pension Setup/Changes

  • Withholding & NHI (2nd Gen) Filing

  • CN/EN Payroll Sheets & Encrypted Payslips

  • Annual Withholding, Departure Tax & Severance

  • Leave & Attendance Management

  • Journal Entries Support

  • Labor/Payroll Advisory & Training

  • Payout & Payment Handling

Treasury Outsourcing

Cashier Support Outsourcing

  • Payment Review & Payable List

  • Online Banking & Payments

  • Expenses & Petty Cash

  • Counter Tasks, FX, Checks & Deposits

  • Automation for Visibility & Efficiency

Why Choose Us

  • Lower Cost: no payroll system or full-time headcount needed.
  • Expert Team: CPA, bookkeepers, and HR specialists.
  • No Disruption: reduce turnover and handover risk.
  • Confidential & Compliant: lower tax and labor dispute risk.
  • Visibility: track payments and cash flow in real time.
  • One-Stop: one point of contact, fewer gaps.

Payroll & Treasury Outsourcing FAQ

This is not just terminology—it directly affects compliance cost (insurance, overtime, audits). We recommend judging by substance, not the label.

  1. Almost always treated as wages (include)

If it is work-related (consideration) and regularly paid, it is wage—no matter what you call it.

  • Base Salary
  • Fixed Allowances: Position allowance, language allowance, expatriate allowance, meal allowance (even if tax-exempt), fixed transportation allowance
  • Attendance Bonus: If paid regularly as part of a structured policy, it is generally treated as "Wages."
  1. Gray areas (depends on design)
  • Performance/Sales Bonus
    • If paid monthly, fixed, and broadly granted, it may be treated as disguised wage (included for insurance and overtime calculations).
    • If performance-based, variable, non-regular (no performance = no bonus), it may be excluded from “average wage” for labor purposes.
  • Year-end/Festival Bonus ： If not contractually guaranteed as Guaranteed Annual Pay, it is usually treated as discretionary (not included in average wage), but still taxable and may trigger NHI supplemental premium.
  1. Usually excluded (reimbursement-based)
  • Travel/Entertainment Expenses : Must be supported by receipts, reimbursement basis, and within tax limits
  • Employer-paid 6% Pension Contribution : Employer cost, not employee salary income

This is the most critical tax-saving strategy for foreign firms. The key factors are "Cash Flow" and "Contractual Structure."

  • High-risk (treated as taxable salary)
    Company wires cash (e.g., NT$50,000) to the employee for rent. The tax authority may treat it as a cash allowance and tax it as salary.
  • Recommended (treated as company expense; non-taxable to employee)
    • Contract party : The company signs with the landlord/school
    • Payment : Company pays the landlord/school directly (or employee advances then reimburses with receipts)
    • Policy : A clear internal policy stating this is a business-required expatriate expense

Conclusion : With the above, you can support the position that this is a business expense, not taxable salary to the employee.

Minimum wage is updated annually. Please follow the latest Ministry of Labor announcement.

2025 (ROC Year 114) :

  • Monthly : NT$ 28,590
  • Hourly : NT$ 190

Yes—first confirm the work permit type to avoid illegal employment.

Status

Work Permit Needed?

Notes

Employment Gold Card holder

No

Gold Card includes open work authorization (4-in-1).

Foreign spouse

No

Must be married to a household-registered national and have residence rights.

APRC (Permanent Residency)

No

After 2024 amendments, many APRC holders have open work rights.

Foreign professionals

Yes

Employer must apply to MOL; salary/education/experience thresholds apply.

Foreign students

Yes

Current students must obtain a student work permit (max 20 hrs/week). Graduates require employer application (points-based).

HR SOP： Before onboarding, request the original ARC or Gold Card, and keep a photo copy on file.

This is where errors most often occur. The core criteria is the 'Resident' definition (staying 183 days).

Step 1: Count days

  • Resident (183+ days) : Taxed similar to local residents.
  • Non-resident (<183 days) : Withholding applies at higher rates and no personal deductions.

Step 2: Apply withholding rate

  • Resident: You can use the official "Salary Withholding Table" (based on the number of dependents) or simply withhold a flat 5%. Most foreign firms prefer the 5% flat rate for administrative simplicity.
  • Non-resident: The standard withholding rate is 18%.
  • Non-resident (Preferential Rate): If the employee's total monthly salary is equal to or less than 1.5 times the statutory minimum wage (approx. NT$42,885), the rate is reduced to 6%.

Practical note : If an employee joins in January and is expected to stay all year, you may withhold as resident (5%). If they leave early and fail the 183-day test, the company must top up the difference to the non-resident rate and file a correction.

It is an additional premium (current rate 2.11%) imposed on income beyond regular payroll.

  1. Paid by employees (bonus-type)
  • Trigger : When cumulative bonuses (year-end bonus, profit sharing, etc.) exceed 4× the monthly insured salary.
  • Threshold : The portion of "cumulative" annual bonuses that exceeds 4 times the employee's "monthly insured salary."
  • Formula : (Cumulative Bonuses – 4 × Monthly Insured Salary) × 2.11%.
  • Collected by : Employer withholds at payout.
  1. Paid by employers (salary-gap type)
  • Trigger : When the total payroll paid by the company in a month exceeds the total sum of all employees' monthly insured salaries, the government considers the difference as "uninsured salary" and requires a supplemental contribution.
  • Formula : (Total Monthly Payroll Paid – Sum of All Employees' Monthly Insured Salaries) × 2.11%.
  • If you have 5+ employees (including 5):
    Must set up an enrollment unit and enroll all employees in Labor Insurance + Employment Insurance + Occupational Accident Insurance.
  • f you have 4 or fewer employees (Hybrid Requirement)
    • Labor Insurance : This is technically voluntary. The law allows small firms not to form a unit (employees may join via unions). However, we advise against this. If an employee suffers an injury, Labor Insurance payouts cover the employer’s legal compensation obligations. Without it, the employer must pay the full amount out of pocket.
    • Mandatory Items: Even with only 1 employee, you must enroll them in Employment Insurance and contribute the 6% Labor Pension.
  • If you have no employees (only the owner) :
    You cannot set up a Labor Insurance unit. The owner should join via an occupational union or National Pension (as applicable).
  • Important—NHI rule :
    Regardless of headcount (even 1 person), once you form a company, you must set up an NHI enrollment unit.
  • Labor Insurance (not mandatory) :The owner can only enroll in the company’s Labor Insurance unit if there is at least one other employee enrolled in that same unit. Furthermore, the owner’s insured salary grade cannot be lower than that of the highest-paid employee (usually, owners enroll at the maximum tier of NT$45,800).
  • NHI (mandatory) : The owner must enroll as the Responsible Person under the company (not via union or as a dependent). • If the owner has another full-time job, NHI stays with the primary employer; the new company enrolls employees only.

  • If there is an employment relationship, generally yes.

    • Labor Insurance : Enrollment is mandatory. Regular part-timers should be insured on a monthly basis. The insured salary cannot be lower than the statutory minimum for part-time workers (NT$11,100). You must check the "Part-time" (部分工時) box in the system. For temporary workers (e.g., event staff), you should enroll them on their start date and withdraw them on their end date.
    • NHI : Choose one enrollment (often stays under prior coverage such as as a dependent or via school).
    • Labor Pension: Regardless of whether the staff is full-time or part-time, the employer must contribute 6% to their individual labor pension account.
  • Dependent strategy : Attach dependents to the lower-salary insured person.
  • Large-family rule : Under the same primary insured person, premiums are waived starting from the 4th dependent. If you have a large family, it is most cost-effective to concentrate all dependents under one person.
  • Multiple-job strategy : Enroll under the higher-salary job to avoid unnecessary supplemental premiums (case-by-case).

Beyond salary, statutory costs include :

  • Labor Insurance : Salary × ~8% (employer pays ~70%)
  • NHI : Salary × ~3.1% (employer pays ~60%)
  • Pension : Salary × 6% (employer pays 100%)

Conclusion: The employer's real cost is approximately 1.15 to 1.2 times the employee's gross salary.

This is a classic “small saving, big loss” risk.

  • Fines: For failure to enroll or under-reporting salary, the Bureau can impose a fine of 4 times the amount of the premiums that should have been paid.

Worst-Case Scenario: If an occupational accident occurs and the employee is not properly insured, the employer is not only fined but is also legally required to pay the full amount of benefits that the Labor Insurance Bureau would have otherwise covered (this often starts at hundreds of thousands of NTD).

They are separate benefits; you may receive both.

Item

Labor Pension (New System)

Labor Insurance Old-Age Benefit

Who pays

Employer (into your personal account)

Government insurance benefit

Funding

Employer contributes 6% monthly

Calculated from paid premiums

When you can claim

From age 60, regardless of retirement status

Age and contribution-year requirements apply

Bankruptcy risk

No (personal account)

System pressure exists, but government-backed

Quick memory

Employer retirement savings

Social insurance pension

Summary: Pension is your personal account; Labor Insurance is social insurance. They run in parallel.

Yes. As long as the Responsible Person is "actually engaged in labor" and participates in Labor Insurance according to the regulations, they are eligible to claim the "Labor Insurance Old-Age Benefits" from the Bureau of Labor Insurance once they meet the age and seniority requirements (typically between ages 60 and 65).

No, it is based on age, not employment status.According to the regulations, once you reach 60 years of age, you are eligible to apply for the withdrawal of funds from your individual labor pension account. This applies regardless of whether you are still working or currently enrolled in the insurance system. (You may choose between a lump-sum payment or a monthly annuity, depending on the total balance and years of contribution in your account.)

It usually depends on whether you have 15+ years of insured seniority :

  • 15+ years : Typically monthly pension (the longer you live, the more you receive).
  • <15 years : Lump-sum benefit only.

Exception : Some legacy insured periods (before Jan 1, 2009) may allow a special lump-sum option if conditions are met.

The Bureau of Labor Insurance will automatically "select the most favorable amount" for you. Usually, Method 2 results in a higher payout:

  • Method 1: Designed to protect low-income earners.$$(Average Monthly Insured Salary x Seniority x 0.775%) + NT$3,000
  • Method 2: The choice for the majority of people. (Average Monthly Insured\ Salary x Seniority x 1.55

Note: If you choose the monthly pension, the "45-month cap" does not apply; you will receive payments for as long as you live.

This is a common misconception and a key focus of labor inspections. What matters is the actual working relationship, not the contract title. If these “subordination” factors exist, it is treated as employment :

  1. Personal subordination : Company directs and supervises, attendance rules apply
  2. Economic subordination : Works mainly/only for your company, limited freedom to take other clients
  3. Organizational subordination : Integrated into your org structure

Expert advice : If you wish to use a "Contractor" (Independent Service) model to avoid Labor/NHI costs, you must ensure the worker has high autonomy. They should decide their own time, location, and methods. Otherwise, this is considered "Disguised Labor," and the penalties for misclassification in 2026 are extremely high.

It depends on the nature of work :

  • Salary income (Code 50) : If it is employment in substance
  • Professional practice income (Code 9A/9B) : Applicable if the recipient is a licensed professional (e.g., Lawyer, CPA) or an independent specialist (e.g., Designer) who provides their own tools, operates independently, and bears their own business risks (profit/loss).

Key difference : Professional income may claim deemed costs, but misclassification creates tax adjustment risk.

  • Pure Directors/Supervisors (Meetings only): They receive "Attendance Fees / Profit Distributions," categorized as Other Income or Dividends. No Labor Insurance or Pension enrollment required.
  • Executive Directors/Supervisors (Active Management): If acting as General Manager with a fixed salary, they must enroll in Labor/Health Insurance and Pension. Income is categorized as "Salary Income."
  • Overtime pay has statutory multipliers :
    • Weekday OT first 2 hours :×1.34
    • Weekday OT hours 3–4 :×1.67
    • Rest-day overtime rates are higher
  • Consensus for Comp Time (1:1): Comp time can replace OT pay, but requires employee consent. In principle, it's 1:1. If not used by the deadline, the company must pay back the cash.
  • The Ceiling (Statutory Cap): Monthly overtime is capped at 46 hours.
  • Employee (Tax-Free): Legally paid overtime within the 46-hour monthly cap is exempt from personal income tax.
  • Company risk : Tax authority may compare time records vs cash flow. If no overtime occurred but expenses are claimed, tax adjustment and penalties may apply.
  1. Complete time records : Keep for 5 years
  2. Clear payment evidence : Payslips should identify overtime items

Taiwan labor law (annual leave, marriage/funeral/sick/maternity leave) is the minimum standard.

Global policies must be localized. If HQ policy is stricter than Taiwan law (e.g., fewer leave days), you must adjust to comply.

  • Regular Day Off (Mandatory Rest): Usually Sunday. Overtime is forbidden except for natural disasters or emergenci
  • Rest Day (Flexible Adjustment): Usually Saturday. Overtime is allowed, but the overtime rates are very high.
  • Annual leave : 3 days after 6 months; 7 days after 1 year; increases with seniority
  • Marriage leave : 8 paid days
  • Funeral leave (paid) : Parents/spouse 8; grandparents/children 6; siblings 3

We do more than payroll. We build a system that stands up to audits :

  • Review employee handbook and work rules for legal updates
  • Standardize overtime/leave workflows
  • Automated checks during payroll to reduce disputes and compliance risk

In short, we take the time-consuming, unavoidable cash-handling tasks off you or admin staff. We help with :

  • Invoice organization : verify vendor invoices and create a “who to pay / how much” list
  • Online banking entry : key in transfer details (account/amount/memo) so you only need to log in and approve
  • Bank runs : tax payments, check deposits, FX documents—queue time on us
  • Petty cash control : review claims and prepare reimbursement packs for funding
  • Clear records : reports that track cash movement for transparency
  • Cashier (We execute for you): Focus is on cash flow operations (e.g., online banking, physical bank trips).
  • Bookkeeping (We record for you): Focus is on accounting and tax (e.g., issuing invoices, vouchers, tax filing).
  • Benefits of Integration: Streamlined payments and direct entry ensure peak communication efficiency and clean accounts.

Absolute Safety (No Solo Access): We cannot move funds alone. We strictly enforce "Separation of Duties".

  • We prepare : Organize and enter transactions
  • You release : Only you hold final passwords/keys—no approval, no transfer
  1. Access control : Approval tiers per your policy (e.g., manager for small amounts, chairman for large)
  2. Audit trail : Digital records for audit needs
  3. Security : Encrypted transmission and strict access permissions
  • Foreign firms or startups : HQ internal control requirements without a full finance team
  • Owner-operated businesses : Outsource to free up leadership time
  • High turnover : Avoid painful transitions and accounting chaos when a cashier leaves.
  • Control-focused teams : Need transparent, traceable payment workflows

No. The decision (Pay or Don’t Pay) remains with the client.
We prepare and remind deadlines, but when and whether to approve is entirely your decision.

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Establishment of a Taiwan Branch by Foreign Entities: Process & Required Documents

1) Phase 1: Pre-operation Preparation and Qualification Review from Abroad

  1. Company Name Reservation and Scope of Business Pre-examination (Administration of Commerce, Ministry of Economic Affairs)
  • Priority must be given to the Chinese translation of the foreign parent company's name. The fixed format must prepend "Foreign Merchant [Nationality of Parent Company]" and append "Taiwan Branch" (e.g., Foreign Merchant ○○ Co., Ltd. Taiwan Branch).
  • Required items :1–3 proposed company names; 2–10 business items (negative list).
  1. Document Preparation for Foreign Parent Company
  • Required Documents :：
    • Foreign Corporate Qualification Proof Documents (direct submission of official copies): Certificate of Corporate Qualification, official registration/declaration documents required for anti-money laundering (AML) as mentioned above, register of directors/shareholders, and copies of passports or identification documents of relevant personnel.
    • Foreign Capital Status Declaration: Must be physically signed by all relevant personnel, certifying that they do not hold Mainland China capital status and comply with laws and regulations (if the Person in Charge and the Manager are different people, both must sign separate forms).
    • Power of Attorney (POA): Must be stamped with a page-spanning seal (if different people, the POA must explicitly state the dual authorization text).
  • Direct Submission: Authorized signatories can sign and seal directly, and submit for review "without undergoing any notarization or legalization beforehand." In practice, there is a very high probability of direct approval and issuance of the Phase 1 Supplementation Letter. (Note: If the competent authority randomly checks and requests legalization later, you can then commission a local notary public and verify it through the overseas mission/office.)
  1. Submission of Phase 1 Registration: Requesting the "Operating Capital Supplementation Letter"
  • Process:Submit the approved Name Reservation Form, the identity documents of both parties mentioned above, the POA, and foreign corporate qualification proof documents to the "Administration of Commerce, Ministry of Economic Affairs" for review.
  • Result:Successfully obtain the "Phase 1 Supplementation Letter" from the Ministry of Economic Affairs.

2) Phase 2: Localizing Taiwan Identity and Bank Account Opening

  1. Obtaining the Visa and UI Number
  • Process:Process: The person opening the account in Taiwan (usually the Manager) applies for a Taiwan visa ➔ obtains a valid resident or visitor visa (or relevant entry/exit permit). After entering Taiwan (or via the online system), present the passport and relevant visa to the National Immigration Agency, Ministry of the Interior, to apply for the "Record of UI Number for Foreign Nationals."
  • Note: If the Person in Charge and the Manager are different people, the big boss remaining abroad (Person in Charge A) must still commission a Taiwan agent via paper documents to apply to the Immigration Agency for Person A's own "Record of UI Number." The UI numbers of both individuals must be ready at the time of submission.
  1. Pre-examination of Taipei City Business Premises Address and Signing Lease Agreement
  • Business Premises Address Pre-examination (Department of Urban Development / Building Administration Office): Taipei City strictly enforces land use zoning regulations. Before officially signing a lease agreement, make sure to submit an address pre-examination through the "Taipei City Commercial Office Business Premises Review System" to avoid failing registration later due to non-compliance, which could result in a total loss of high deposits, rent, and decoration costs.
  • Required items :Building Ownership Certificate or Building Registration Transcript (Category 2 Transcript).
  • Signing Lease:Formally sign a contract with the landlord after passing the pre-examination (the lease should state that it is for the branch office's business use).
  • Documents to Obtain:Building owner's consent letter and a copy of the latest house tax bill (or ownership certificate).
  1. Opening a Bank "Preparatory Office" Account for the Branch
  • Account Name:The format is fixed as "Foreign Merchant [Parent Company Name] Co., Ltd. Taiwan Branch Preparatory Office".
  • Required items :Required items: Original copy of the "Supplementation Letter" from the Administration of Commerce, the approved Company Name Reservation Form, original IDs of the account opener (passport, Record of UI Number, relevant visa), (if different people, add Person in Charge A's passport and Record of UI Number), original POA from the parent company explicitly authorizing account opening, parent company foreign corporate qualification proof documents, registers of shareholders/directors, ownership structure chart of ultimate beneficiaries, and the preparatory office small stamp for bank use (usually the Manager's personal stamp if they are different people).

3) Phase 3: Influx of Capital and CPA Certification

  1. Inward Remittance of "Operating Capital" and Foreign Exchange Settlement (Bank)
  • Process:Process: The foreign parent company account remits the operating capital into the preparatory office account in Taiwan.
  • Attention:During foreign exchange settlement, you must request and safely keep the "Inward Remittance Advice" and "Foreign Exchange Purchase Memorandum" (the nature of settlement must be marked as "310 Operating Capital"). The beneficiary name must perfectly match the branch office name.
  • Applying for Balance Certificate:On the day following the deposit of operating capital, apply to the bank for a Certificate of Deposit Balance.
  1. CPA Audit and Certification of Operating Capital
  • Legal Basis:According to Article 5 of the Regulations Governing Certified Public Accountants' Auditing and Certification of Registered Capital of Companies, the establishment of a branch office must be certified by a CPA.

Required items :Required items: Original Bank Certificate of Deposit Balance, copy of the preparatory office bankbook cover, stamped page, and inner pages (including remittance and settlement records), copies of the Inward Remittance Advice and Foreign Exchange Purchase Memorandum, copy of the Ministry of Economic Affairs Supplementation Letter, parent company foreign corporate qualification proof documents, and the branch office establishment registration form.

4) Phase 4: Final Approval and Launch of Daily Operations

  1. Submission of Phase 2 Supplementation ➔ Obtaining the Unified Business Number (UBN)
  • Process:Process: Return the "Inward Remittance Advice," "Foreign Exchange Purchase Memorandum," "CPA Capital Audit Report," along with the Records of UI Number, passports, ID copies of relevant personnel, and physically signed declarations/letters of undertaking to the Ministry of Economic Affairs for supplementation.
  • Result:Result: Officially receive the approval letter for the establishment of the foreign company's Taiwan branch and obtain the Unified Business Number (UBN).
  1. Business Registration (Tax Registration) (National Taxation Bureaus, Ministry of Finance)
  • Process:Process: Apply for tax registration at the local National Taxation Bureau branch or office where the branch is located to obtain the business tax filing status.
  1. Activation of Invoices
  • E-Invoices:Register on the Ministry of Finance's E-Invoice Integrated Service Platform and apply for e-invoice track numbers.
  • Paper Invoices:Apply to the National Taxation Bureau for a "Unified Invoice Purchasing Certificate" to purchase paper invoices.
  • Required items :Required items: Original approval letter from the Administration of Commerce, original company registration form, original tax registration approval letter, original dual IDs of the person in charge, official company stamps (large and small), invoice stamp, etc.
  1. Converting "Preparatory Account" into "Official Company Account" (Bank)
  • Process:Process: The account opener goes to the original bank to officially rename and convert the preparatory office account into an official branch office bank account. Only at this stage can funds be freely utilized.
  • Required items :Required items: Original approval letter from the Ministry of Economic Affairs, original branch office establishment registration form, copy of the tax registration approval letter, dual IDs of the account opener, and official corporate stamps (large and small).
  1. Subsequent Daily Operations Work
  • 14.1 Certification for Administration and Commerce (MOEACA IC Card):Apply at the MOEA Certification Authority for online tax filing, labor/health insurance, e-invoicing, and other operations.
  • 14.2 Import/Export Exporter/Importer Registration:If engaged in trading business, register with the International Trade Administration, Ministry of Economic Affairs. According to Article 4 of the Regulations Governing Registration of Exporters and Importers, the English name of the branch must indicate its nationality and branch status (e.g., must include the nationality name and the "Taiwan Branch" text), otherwise it will be rejected.
  • 14.3 Establishing Insured Units:Set up labor insurance, health insurance, and labor pension contribution accounts with the Bureau of Labor Insurance and the National Health Insurance Administration.
  • 14.4 Work Permit and Residency: Apply to the Ministry of Labor for a foreigner work permit for the branch manager. Once obtained, the manager can apply to or change their long-term Alien Residence Certificate (ARC) at the Immigration Agency to legally reside, work, and live in Taiwan.