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對大部分公司而言，「薪資」都是數一數二的開銷，也是涉及人數最多、影響層面最廣的支出。因此將稅法上關於薪資的重要規範集結如下。請注意，勞基法、健保法對於薪資的定義與稅法並不相同，以下只討論稅法。
一、所稱薪資總額包括：薪金、俸給、工資、津貼、獎金、營業盈餘之分配、按公司權益商品價格基礎之給付、退休金、退職金、養老金、資遣費、按期定額給付之交通費及膳宿費、各種補助費及其他給與。
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All Rights Reserved 2023 © 誠樸會計師事務所 Cheng Pu CPA ｜ Web Design by Faranie Creative Studio