PY-TW Certificate LI/NHI Report (HTWLCE00)

Use

As to legal requirements in Taiwan, employers need to deduct from the monthly payroll the following premiums contributed by employees and pay it together with the portion of the employer contribution to the insurer:

Premium contributed by employees both for Labor Insurance (LI) and National Health Insurance (NHI)
Premium contributed by employees for NHI for family dependents, if any
Supplementary premium contributed by employees for second-generation NHI

Employer should submit annual certificates for withholding employee LI, NHI, and supplementary NHI contributions to the Tax Bureau at the end of the tax year.

You run this report to generate this certificate.

Note

The tax year in Taiwan is the calendar year, commencing on January 1 and ending on December 31 of each year.

If an employee is transferred between enterprises (as identified by Unified ID) in the year, the report generates one certificate for each Unified ID.
If an employee is transferred between personal areas or personnel subareas within one enterprise in the year, the report displays the latest personnel area and personal subarea in the certificate.
If an employee is transferred between enterprises in the middle of a month, the report treats NHI and supplementary NHI as withheld by the transferred-in enterprise and splits LI between enterprises using the calendar day proration rule.

For example, an employee is transferred from Enterprise A to Enterprise B within the same organization unit on April 6, and the total LI contributed by the employee in April is 6,000 TWD. The report splits the LI in April as follows:

Enterprise A: 6000 * (5/30) = 1,000

Enterprise B: 6000 * (25/30) = 5,000

Prerequisites

You have run relevant payroll successfully.

Activities

You must specify Year of Certificate.
You can list the contributions after execution of the report, or you can choose to download the list to a diskette or local drive. The layout of the list can be changed too.
By choosing Print form, you can print it out in pre-delivered format.