Are 'Annual Leave Cash Refunds' taxable?

I switched jobs recently, and I still had 7 days of annual leave at my old job which was paid out to me in cash. I was wondering, are these kinds of ‘annual leave cash refunds’ taxable or are they treated as tax free?

It’s tax-free if it doesn’t exceed 46 hours/month.

1 Like

I got paid about 56 hours in 1 month (but those hours were for the whole year).
I wonder if that counts

this might be relevant

https://www.ntbt.gov.tw/forum/forumResponseMain?svcId=b27c75109dd3494f80aae1b38415283d&ewpt313UUID=796eff7c2963432ea093b44bf0e01a57
特別休假未休完,年度終了後抵換代金時,是否免稅及其法源依據。

2 Likes