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Paying taxes for 1 month of working

ROC taxes, overseas payment of taxes, withholding rates, general tax liability issues, and other tax-related matters
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Re: Paying taxes for 1 month of working

Postby Abacus » 19 Aug 2015, 22:17

britintaiwan wrote:I worked from December to February and got paid. And I had a work permit for that period likesay. So I can't really deny it.


Yes, and as far as anyone is concerned you got paid in January and February. If they ask then say that I got my work permit but I didn't start working until January. What is there to deny?

Here is an example of how not to handle the situation:

A - I am here to file my taxes for 2014.
B - You don't have any reported income in 2014.
A - they paid me in cash.
B - We will launch an investigation (nobody wins in this event).
Abacus
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Re: Paying taxes for 1 month of working

Postby yyy » 20 Aug 2015, 13:45

Abacus wrote:
britintaiwan wrote:I worked from December to February and got paid. And I had a work permit for that period likesay. So I can't really deny it.


Yes, and as far as anyone is concerned you got paid in January and February. If they ask then say that I got my work permit but I didn't start working until January. What is there to deny?

Here is an example of how not to handle the situation:

A - I am here to file my taxes for 2014.
B - You don't have any reported income in 2014.
A - they paid me in cash.
B - We will launch an investigation (nobody wins in this event).

Do you mean they paid you in cash in December? If they didn't pay you at all until January then you have no liability whatsoever for 2014.

If they paid you in cash in December because the work permit hadn't arrived, that means both of you broke the (employment) law. Whether you're still on the hook for that even though you became legal soon afterwards, I don't know.

The company is responsible for withholding the correct amount every month, filing by the deadline, and giving you the (paper) receipts. If you were paid in December then taxwise they owe you a December tax receipt. If they recorded it in their books as having been paid in January 2015, that's also illegal.

If they never mentioned anything to you about tax (and it's not in the contract), they probably have two sets of books and under-reported your income, and probably not just yours....

Taxwise, the employee is only responsible for reporting all income by May 31st of the following year, but I assume the tax office can share information with Labor and Immigration whenever it suspects someone has been working illegally.
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Re: Paying taxes for 1 month of working

Postby yyy » 20 Aug 2015, 13:57

Abacus wrote:I didn't know that, but English teachers can't get a work permit unless they are paid 33K-ish I thought.

I didn't know that, but if it's true then at the minimum of 14h/week it creates a minimum wage of around $589/h in a 28-day month.

Even so, if it's a 6h/week secondary job or if you start working halfway through the month, you could still be under the threshold.
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Re: Paying taxes for 1 month of working

Postby Abacus » 20 Aug 2015, 22:37

yyy wrote:
Abacus wrote:I didn't know that, but English teachers can't get a work permit unless they are paid 33K-ish I thought.

I didn't know that, but if it's true then at the minimum of 14h/week it creates a minimum wage of around $589/h in a 28-day month.

Even so, if it's a 6h/week secondary job or if you start working halfway through the month, you could still be under the threshold.


You can't get a secondary job without the 14hr/wk primary job.

I also don't know about what happens if you start in the middle of the month (or if you take 2 weeks off in a month). I was told that there is a lot of paperwork to file in order to pay someone less than their standard reported amount.

The 14 hr/wk minimum is also a weird thing. I am fairly certain that it is a rule with the labor board but they have no way of actually enforcing it unless a teacher files a complaint. I had a secondary work permit once and got interviewed by the inspector. I told them I only was working 2 hrs/wk at this location. This raised an eyebrow but I told them that it was a new school and they were going to get me another class in the next semester and they didn't care.

589 would sort of be the minimum per hour but a school/teacher could agree to 10hrs/wk at 1000/hr or 20 hrs/wk at 450/hr and I don't think the labor department would know at all. But AFAIK they always have to report 33K/mo. I am sure that exceptions are possible for partial months.
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Re: Paying taxes for 1 month of working

Postby Abacus » 20 Aug 2015, 22:51

yyy wrote:
Abacus wrote:I didn't know that, but English teachers can't get a work permit unless they are paid 33K-ish I thought.

I didn't know that, but if it's true then at the minimum of 14h/week it creates a minimum wage of around $589/h in a 28-day month.

Even so, if it's a 6h/week secondary job or if you start working halfway through the month, you could still be under the threshold.


You can't get a secondary job without the 14hr/wk primary job.

I also don't know about what happens if you start in the middle of the month (or if you take 2 weeks off in a month). I was told that there is a lot of paperwork to file in order to pay someone less than their standard reported amount.

The 14 hr/wk minimum is also a weird thing. I am fairly certain that it is a rule with the labor board but they have no way of actually enforcing it unless a teacher files a complaint. I had a secondary work permit once and got interviewed by the inspector. I told them I only was working 2 hrs/wk at this location. This raised an eyebrow but I told them that it was a new school and they were going to get me another class in the next semester and they didn't care.

589 would sort of be the minimum per hour but a school/teacher could agree to 10hrs/wk at 1000/hr or 20 hrs/wk at 450/hr and I don't think the labor department would know at all. But AFAIK they always have to report 33K/mo. I am sure that exceptions are possible for partial months.
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Re: Paying taxes for 1 month of working

Postby yyy » 20 Aug 2015, 23:13

Abacus wrote:
yyy wrote:
Abacus wrote:I didn't know that, but English teachers can't get a work permit unless they are paid 33K-ish I thought.

I didn't know that, but if it's true then at the minimum of 14h/week it creates a minimum wage of around $589/h in a 28-day month.

Even so, if it's a 6h/week secondary job or if you start working halfway through the month, you could still be under the threshold.


You can't get a secondary job without the 14hr/wk primary job.

I also don't know about what happens if you start in the middle of the month (or if you take 2 weeks off in a month). I was told that there is a lot of paperwork to file in order to pay someone less than their standard reported amount.

The 14 hr/wk minimum is also a weird thing. I am fairly certain that it is a rule with the labor board but they have no way of actually enforcing it unless a teacher files a complaint. I had a secondary work permit once and got interviewed by the inspector. I told them I only was working 2 hrs/wk at this location. This raised an eyebrow but I told them that it was a new school and they were going to get me another class in the next semester and they didn't care.

589 would sort of be the minimum per hour but a school/teacher could agree to 10hrs/wk at 1000/hr or 20 hrs/wk at 450/hr and I don't think the labor department would know at all. But AFAIK they always have to report 33K/mo. I am sure that exceptions are possible for partial months.

Yes but each company has to file separately. I don't think the secondary employer is supposed to phone the primary employer to ask if the total they're paying one employee is above or below 33k in any month. If the total is above the 1.5x threshold, I assume the tax office will ask the teacher to pay the difference later.

The 14/6/32 hour rule is in an actual law or actual regulation somewhere, not just an arbitrary rule. I assume they can enforce it if they want to.
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Re: Paying taxes for 1 month of working

Postby Abacus » 21 Aug 2015, 00:15

yyy wrote:Yes but each company has to file separately. I don't think the secondary employer is supposed to phone the primary employer to ask if the total they're paying one employee is above or below 33k in any month. If the total is above the 1.5x threshold, I assume the tax office will ask the teacher to pay the difference later.

The 14/6/32 hour rule is in an actual law or actual regulation somewhere, not just an arbitrary rule. I assume they can enforce it if they want to.


I see what you are saying. What if the primary school isn't paying over 33K/mo but the teacher is still making over 33K/mo (including secondary). That is a situation that I have never encountered yet.

I am not saying that the 14 hrs isn't an actual law but rather that they have no way of knowing unless a teacher files a complaint or doesn't make the min salary required. The second one involves two offices working together but it seems that the tax office moves quicker (than molasses) when they are getting cheated.

Hasn't the secondary work permit always been (and still is) 4 hrs? That is what I was specifically asked 4-5 years ago during an inspection interview and what I have read everywhere since then.
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Re: Paying taxes for 1 month of working

Postby yyy » 22 Aug 2015, 12:56

Abacus wrote:
yyy wrote:Yes but each company has to file separately. I don't think the secondary employer is supposed to phone the primary employer to ask if the total they're paying one employee is above or below 33k in any month. If the total is above the 1.5x threshold, I assume the tax office will ask the teacher to pay the difference later.

The 14/6/32 hour rule is in an actual law or actual regulation somewhere, not just an arbitrary rule. I assume they can enforce it if they want to.


I see what you are saying. What if the primary school isn't paying over 33K/mo but the teacher is still making over 33K/mo (including secondary). That is a situation that I have never encountered yet.

I am not saying that the 14 hrs isn't an actual law but rather that they have no way of knowing unless a teacher files a complaint or doesn't make the min salary required. The second one involves two offices working together but it seems that the tax office moves quicker (than molasses) when they are getting cheated.

Hasn't the secondary work permit always been (and still is) 4 hrs? That is what I was specifically asked 4-5 years ago during an inspection interview and what I have read everywhere since then.

It's the "Qualifications and Criteria Standards for foreigners undertaking the jobs specified under Article 46.1.1 to 46.1.6 of the Employment Service Act": http://law.moj.gov.tw/Eng/LawClass/LawA ... e=N0090031

Article 42
Foreigners to be employed as foreign language teachers as specified in Article 46.1.4 in the Act shall have the following qualifications, and their weekly working hours in teaching-related work shall be no less than 14 (fourteen) hours:
1. Be 20 (twenty) years old or above.
2. Be graduated from colleges or above.
3. The language to be taught by the foreign teacher is the official language used in the country specified in the passport of the teacher.
The foreigners mentioned in the preceding Paragraph shall have qualification certificates for language teaching if they have not obtained bachelor‘s degrees.
When the foreigners mentioned in Paragraph 1 are hired by 2 (two) and more employers within the valid periods of their Employment Permits according to Article 53.1 of the Act, their weekly working hours in teaching-related work for each of the employers shall not be less than 6 (six) hours.
For the foreigners mentioned in Paragraph 1 and the preceding Paragraph, their total weekly working hours in teaching-related work shall not exceed 32 (thirty-two) hours.


The regulations are under the Employment Service Act, which makes violating them a no-no for the employer (Article 57, Subparagraph 9) with a penalty of $60,000 to $300,000 (Article 67) and also a no-no for the employee if it's a "serious violation" (Article 73, Subparagraph 6) with a penalty of loss of work permit.

Does anyone know where the 33k rule is written? Or the 48k rule for non-teaching "white collar" workers?
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Re: Paying taxes for 1 month of working

Postby Abacus » 22 Aug 2015, 15:26

I am not doubting that there is a rule that says 14 hrs/wk but rather that there is no way that anyone would ever know unless the teacher made a complaint.
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Re: Paying taxes for 1 month of working

Postby yyy » 22 Aug 2015, 16:33

Abacus wrote:I am not doubting that there is a rule that says 14 hrs/wk but rather that there is no way that anyone would ever know unless the teacher made a complaint.

That's assuming they never bother to check. It's probably low on their list of priorities, but if there happens to be an inspection underway, a quick look at the records could reveal it.
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