Pension
Full time faculty will be included in the Public Schools Retirement plan, and the individual cases might differ.
The Regulation can be found here
(additional Schedules can be downloaded)
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Calculation Basis for Pension Payments (Schedule 1)
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Statutory Index Value of the Combined Years of Service and Age of Personnel Taking Voluntary Retirement (Schedule 2)
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Comparison of the Retirement Income Replacement Rate According to a Retired Staff Member’s Approved Years of Service at Retirement (Schedule 3)
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Calculation Standards for Additional Lump-Sum Bereavement Compensation for a Staff Member Who Has Less Than 10 Years of Service (Schedule 4)
The case for respective faculty member might be different, please contact NTU Personnel Office 
for details, calculation methods and replacement details.
TAX
Declaration duration: Every year May 1st until May 31st. (to declare the previous year)
Income Tax declaration types
| Type of Residence |
Length of Stay |
Income category |
Note |
|
Non-resident |
Less and equal to 90 days |
Withholding income from sources in the Republic of China. |
The withholding person does not need to handle settlement declaration for source withholding according to the prescribed withholding rate. |
|
Income from sources in the Republic of China that is not within the scope of withholding. |
1. Those who leave the country before the start of the annual income tax declaration period shall declare and pay taxes according to the prescribed withholding rate before departure. 2. Those who have not left the country within the annual income tax declaration period shall declare and pay taxes according to the prescribed withholding rate within the declaration period. |
||
|
Labor service remuneration obtained from overseas employers for providing labor services within the territory of the Republic of China. |
Exemption
|
||
|
Non-resident
|
More than 90 days and less than 183 days
|
Withholding income from sources in the Republic of China. |
The withholding agent will withhold at source according to the prescribed withholding rate, and no settlement declaration is required. |
|
Income from sources in the Republic of China that is not within the scope of withholding. |
1. Those who leave the country before the start of the annual income tax declaration period shall declare and pay taxes according to the prescribed withholding rate before departure. 2. Those who have not left the country within the annual income tax declaration period shall declare and pay taxes according to the prescribed withholding rate within the declaration period. |
||
|
Labor service remuneration obtained from overseas employers for providing labor services within the territory of the Republic of China. |
1. Those who leave the country before the start of the annual income tax declaration period shall declare and pay taxes according to the prescribed withholding rate before departure. 2. Those who have not left the country within the annual income tax declaration period shall declare and pay taxes according to the prescribed withholding rate within the declaration period. |
||
|
Resident |
Full 183 days (including 183 days)
|
1. Various types of income from sources in the Republic of China. 2. Labor service remuneration received from overseas employers for providing labor services within the territory of the Republic of China. |
1. Settlement declarations shall be made between May 1st and May 31st of the following year (May 1st to May 30th in 2023) 2. If you leave the country in the middle of the year, you should go through the departure declaration one week before departure. |
Declaration Range and Rate
| Declaration Range and Rate | ||
| The Net Consolidated Income | Rate | Progressive Difference |
| TWD 0 – TWD560,000 | 5% | TWD 0 |
| TWD 560,001 – TWD1,260,000 | 12% | TWD 39,200 |
| TWD 1,260,001 – TWD2,520,000 | 20% | TWD 140,000 |
| TWD 2,520,001 – TWD4,720,000 | 30% | TWD 392,000 |
| Above TWD 4,720,001 | 40% | TWD 864,000 |
