Many new rules will come online at the beginning of the new year. These include new pension rules and an increase in basic wages.
Many people will be traveling during the New Year's Day holidays. As they welcome 2022, there will also be many new labor rights that will come online. The basic salary will increase, with a basic monthly salary of NT$25,250 and an hourly wage of NT$168. Overtime must be paid if workers exceed normal working hours, whether on the day or night shifts. Labor insurance based on salary levels will also adjust accordingly to coincide with the increase in basic salary. The average rate of occupational accident insurance will become 0.2 percent. Additionally, the minimum age to claim the labor insurance annuity will also be raised by one year.
Liu Hsiu-ling, Head, Ordinary Accident Benefits Payment Div., BLI: “Since 2018, the legal age to claim labor insurance annuity will gradually increase to 65 years old. It will be lowered to 63 years old in 2022. If you have been insured for more than 15 years, but are not yet 63 years old, you can request payment in advance. However, we will reduce your payment by 4 percent per year if you do not reach 63 years old. If you meet the legal claim age to collect the annuity and delay your payment, you can receive deferred annuity at an extra 4 percent per year for every year you defer but you can only postpone collecting your annuity for up to five years after the legal age limit.”
As for tax reduction, the basic living expenses will be increased by NT$10,000. The comprehensive tax exemption will be increased to NT$92,000. This applies to the tax return filed in May 2023. Inheritance and gift tax allowances have both been adjusted upwards and will be applicable in 2022. Military, public servants, and teachers' payments to their pension fund will be tax-exempt. Tax concessions on electric car and motorcycle excise tax and license tax will be extended.
As for social welfare, the minimum living expenses of low-income households and subsidies for educational interns will be increased, and replacing old motorcycles will be subsidized. Property owners can enjoy business tax exemptions on land tax, housing tax, and part of rental income if they transform idle hotels and homes into social housing. They will also be subsidized for building repairs and differences in rent.
Due to the severe international epidemic situation, workers in 26 venues, including high school and below schools, kindergartens, short-term cram schools, childcare centers, and large-scale banquet halls must be fully vaccinated with two vaccine doses to prevent the epidemic from getting worse.
跨年假期不少民眾安排出遊行程，而在迎接2022年同時，隨之而來的，還有許多攸關勞工權益的新制度上路。以加薪角度來看，基本工資調漲，月薪變成25250元、時薪則是168元；至於勞工如果值日、夜班，都認定是工作時間，超過正常工時就必須給加班費。
因應基本工資調漲，所以勞保投保的薪資分級也會因此調整；職災保險的平均費率將成為0.2%；至於勞保的年金請領年齡也調高一歲。
勞保局普通事故給付組長劉秀玲說明:「法定請領年齡自107年起逐步調高至65歲，111年將提高至63歲（請領），被保險人如果投保年資滿15年，但尚未滿63歲，可以提前請領，提前一年需減給4%，符合法定請領年齡而延後請領的被保險人，亦可領取展延年金，延後一年可多給4%，最多可延後5年。」
至於在減稅方面，基本生活費提高一萬元、綜所稅的免稅額調高到9.2萬元，這點適用於2023年5月報稅；至於遺產稅和贈與稅的免稅額，也都有所調高，在2022年發生案件時適用；軍公教繳付退撫基金免稅，並延長電動汽機車貨物稅、牌照稅優惠。
福利方面會調高低收入戶的最低生活費、教育實習生的獎助金、汰換老舊機車都有補助；閒置旅館和公私有房舍轉型社宅，業者可以享有地價稅、房屋稅及租金部分營業稅免徵，和修繕及租金差額補助。
除此之外，考量到國際疫情嚴峻，包含高中以下學校及幼兒園、短期補習班、托嬰中心、大型餐宴會場等26個場域的工作人員，都必須要完整接種二劑疫苗，避免疫情再度惡化。
