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Deal with compensatory endowment insurance to should withhold a tax
From;  Author:Stand originally

Ask: The enterprise bought commercial insurance for employee, dealt with compensatory endowment insurance, need individual income tax of the acting capture that buckle era?

Answer: Total bureau of national tax Wu " the give an official that pays individual income tax of concerned insurance pay the issue for employee about the unit " (country 2005 〕 of tax case 〔 318) regulation, the company pays each for employee duty-free the insurance gold besides, should merge into when the enterprise pays to insurance company capture the wage income with current employee, by ” of gains of “ salary, wage project plan imposes individual income tax. Accordingly, the company pays for employee individual or all sorts of commerce of the burden are sure, all do not get should deduct from gains of salary of this employee individual, wage in specified amount of pay taxes income.

Additional, according to total bureau of national tax Wu " extend about the enterprise the give an official that gold of compensatory endowment insurance collects problem of individual income tax " (country tax case 〔 1999 〕 615) regulation, the enterprise complements to employee individual is dealt with or extend directly endowment insurance gold (enterprise annuity) , should sum plan is entered extend that month income of the individual's salary, wage plan capture individual income tax.



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