為了規避二代健保補充保費，今年有許多企業提前發年終獎金，有些勞工提前拿到獎金，眉開眼笑，但要提醒您，明年五月份的繳稅季，有些勞工因此得多繳稅，而且離過年還有一個半月，可別提前把獎金花光了！
[[員工]]
“提早領年終，會有提早過年的感覺，所以就非常開心”
員工超興奮，原來是因為老闆提前發年終! 不過是因為明年元旦開始健保補充保費，老闆明年發獎金都要提撥2%的補充保費。所以提前到今年發就是為了要省下保費。
但提前拿到的員工因為今年已領過兩次年終，所得因此增加，明年五月份報稅，可能得多繳稅了。
[[會計師 陳政廷]]
“(所得稅)跳級狀況的話， 他的邊際稅率可能會更高，因為邊際稅率比如5%到12%，就是(多)7%，你補充保費只有2%，7%跟2%來比，當然稅率會比較高一點”
[[民眾]]
“(先領)你可以享得到快樂，可是勢必(繳稅)後面比較痛苦”
老闆省了保費，上班族卻可能多繳稅，年終獎金提早入袋，恐怕不是每個上班族都笑得出來。
To avoid paying a supplementary insurance premium charge that begins next year, some companies have already handed out year-end bonuses. The companies will save but the employees could end up paying extra taxes.
Company Employee
Getting my bonus early makes it feel like the Lunar New Year arrived early. I’m so happy.
Employees of this company are excited to have received their year-end bonuses early. The company handed out the bonuses before Jan. 1 to avoid paying the new 2 percent supplementary premium charge for National Health Insurance.
But the employees could end up losing money. Because they received bonuses twice this year, they may have to pay extra taxes come May.
Chen Jheng-ting
Accountant
If their (income) goes up another level, so could the marginal tax rate. For example, if the marginal tax rate goes from 5 to 12 percent, you have to pay another 7 percent in taxes. The supplementary premium is just 2 percent, which is much lower than the marginal tax rate increase.
“You might be happy now, but it’ll hurt more when (tax season) arrives.”
The company saved, and the workers have to pay. Not everyone should be excited about getting their year-end bonus early.
文章出處 ：民視英語新聞
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