As to salaries paid monthly whose recipient fails to submit Tax Exemption Declarations in accordance with Paragraph 1, Article 3, 5% of the total monthly payment shall be withheld in accordance with Item 2, Subparagraph 1, Paragraph 1, Article 2 of Standards of Withholding Rates for Various Incomes.
As to wages for part-time jobs and salaries not paid monthly, tax withholders shall withhold 5% of the total payment.