A: Salary income must be in accordance with the Employment Contract wherein stated monthly salary total is counted by days, and calculation method of income and payable tax is:

Monthly salary total x 12 (months) ÷ 365 (or 366 days) x Days of stay = Income amount

Tax payable for less than 183 days stay = Income amount x salary income withholding rate (salary income withholding rate is 20% before year 2008 is 6% after 2009)

Tax payable for total stay of 183 days and no other income＝Income amount－Tax exemption amount －Deductible amount＝Net Income amount, then further calculation to be made based on tax brackets and withholding rate

If net income is < 0, not reaching chargeable tax standard, so no need to declare personal income tax.

1.Take TINA as example with category Domestic caregiver and monthly salary 15,840, arrived on May 1, 2014 so total stay was 244 days:

Income amount = 15,840 x 12 ÷ 365 x 244 = 127,067

Net Income = 127,067－Tax exempt amount 85,000－Standard deduction 79,000－Special salary deductibles 108,000＝－144,933 < 0 so no payable tax

2.TINA left Taiwan on April 30, 2015, so total stay during year 2015 is only 120 days:

Income amount＝15,840 x 12 ÷ 365 x 120 =62,492

Tax payable amount＝62,492 × 6﹪＝3,749