台灣新經濟簡訊Vol.3 No.11

Taiwan New Economy Newsletter

因應勞工退休金新制施行，為促進勞退金有效運用，行政院院會於10月19日審查通過所得稅法部分條文修正案，勞工依個人帳戶制或年金保險制自願提繳退休金及年金保險費，合計不超過每月薪資總額6%，在自提階段不計入薪資所得課稅。預期本項修法將有助保險業者拓展勞退新制年金保險市場。

In line with the implementation of the new retirement fund system, the Executive Yuan approved a revision of the Income Tax Law on Oct. 19 to exempt voluntary payments by workers into individual retirement accounts or annuity insurance accounts, up to a maximum of 6% of monthly salary, from income tax. The revision is expected to help insurance companies develop the annuity insurance market under the new retirement system.