Income from salaries and wages where the withholding tax payable does not exceed NT$2,000 shall be exempted from being withheld. Wages for part-time jobs and salaries not paid monthly, where the amount paid by the withholders each time does not reach the minimum amount of income subject to tax withholding under the condition of no spouses and dependents prescribed in the Withholding Tax Table for Income from Salaries and Wages, shall be exempted from being withheld.
For total amounts paid during the year not exceeding NT$1,000 for the same taxpayers, the tax withholders are exempted from submitting the relevant list to the competent tax collecting authority-in-charge prescribed in Paragraph 3, Article 89 of the Income Tax Act.