Category 9:
Separation income: The retirement pay, severance pay, separation pay, resignation pay, lifetime pension and the oldage pension not covered by insurance benefits received by a person, except receipt of the savings made by said person from his/her salaries every year and interest accrued thereon.
1.If received in one lump sum, the income amount is calculated as follows:
(1) If the total amount received in one lump sum is less than NT$150,000 multiplied by the number of service years at the time of separation, the income amount shall be considered zero;
(2) If the total amount received in one lump sum is more than NT$ 150,000 multiplied by the number of service years at the time of separation, half of the portion of the amount over NT$ 150,000 but less than NT$ 300,000 multiplied by the number of service years at the time of separation shall be the income amount;
(3) The portion of the amount over NT$ 300,000 multiplied by the number of service years shall totally be considered the income amount.
The last digit of the number of service years, if less than 6 months, shall be calculated as half a year and, if over 6 months, as one year.

If received by installments, the income amount shall be the balance of the total amount of all installments received in one year with the deduction of NT$650,000;

If portion of the separation income is received in one lump sum and portion by installments, the deductible amount mentioned in Item 2 above shall be calculated in proportion to the amounts received in one lump sum and by installments respectively.