Tax incentive for increasing employment

For company whose business year commencing during the period from 1/4/2013 to 31/3/2018 (for sole proprietor: 1/1/2014~31/12/2018), the company can claim a tax credit of 10% of the increased salary payment if the company pays salary to domestic employee satisfies all of the following:

The employer must be a blue return filer.

The domestic employee includes full-time employee and part-timer but excludes directors.

The annual increased percentage of the salary payment must be over 2% for the first two years, 3% for the 3rd year, 5% for the 4th and 5th year compared to the base year (1/4/2013～31/3/2014) .

The total salary payment of the current year must exceed previous year.

The average salary payment of the current year must exceed previous year.

Note that there is a limitation for the tax credit, which is, it cannot exceed 10% of the annual tax payment (20% of the annual tax payment for small-to-medium sized enterprises).