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Q20.員工旅遊補助是否免視為員工所得?

1/31/2020

1 評論

 
​員工旅遊補助依性質區分是否將補助列為員工所得:

1.不論營利事業是否成立職工福利委員會,如果舉辦全體員工均可參加、旅費全額補助的國內或國外旅遊,免視為員工之所得課稅。  

2.若營利事業舉辦員工旅遊活動,是以現金定額補貼或僅招待特定員工(達一定服務年資、職位階層、業績標準……等),例如獎勵優秀員工所招待的海外旅遊補助,或購買渡假村住宿券提供予員工於規定期限內使用的定額補貼,應列報為受招待或受補助員工之所得。
1 評論
goldjf68.com
2/4/2021 12:22:05 pm

補助若要被列為員工所得的確不合理

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