財政部臺北國稅局表示，營利事業結清勞工退休準備金專戶，如有領回結餘款，應於申報當年度營利事業所得稅時，將該筆結餘款列報為領回年度其他收入，以免遭補稅處罰。
該局說明，營利事業就其員工選擇適用勞動基準法退休制度，繼續依勞動基準法第56條第1項規定提撥之勞工退休準備金，已於提撥年度以薪資支出等營業費用列支，嗣因營利事業於支付該等員工退休金及資遣費後，已無適用勞動基準法舊制支付退休金之員工，依規定結清勞工退休準備金專戶而領回之結餘款項，應轉列領回年度其他收入課稅。又營利事業因解散、廢止、合併或轉讓，依所得稅法第75條規定計算清算所得時，勞工退休準備金或職工退休金準備或職工退休基金之累積餘額，亦應轉作當年度收益處理
。
該局指出，日前查核轄內甲公司110年度營利事業所得稅結算申報案件，發現甲公司已無適用舊制退休金工作年資之員工，於110年間向臺灣銀行結清其舊制勞工退休準備金專戶，並領回結餘款新臺幣（下同）250萬餘元，惟甲公司漏未申報該筆結餘款收入，除補稅50萬餘元外，還須負擔漏報所得之罰鍰。
該局呼籲營利事業如有結清勞工退休準備金專戶並領回結餘款，務必於申報當年度營利事業所得稅時，將領回之結餘款列報為其他收入，以免因漏報所得遭補稅處罰。
（聯絡人：法務組曹股長；電話2311-3711分機2021）
https://www.ntbt.gov.tw/singlehtml/41ae3594197f4f69b47753ce08188516?cntId=637503f78bc84b69a19bd82073ad7969
When a profit-seeking enterprise settles its employee retirement reserve account and receives a balance refund, it should report the refunded amount as other income for the year of receipt
The Taipei National Tax Bureau of the Ministry of Finance has stated that if a profit-seeking enterprise settles its employee retirement reserve account and receives a balance refund, it should report the refunded amount as other income for the year when filing the annual profit tax. This is to avoid penalties for underreporting income.
The bureau explains that when a profit-seeking enterprise continues to allocate retirement reserve funds according to Article 56, paragraph 1 of the Labor Standards Act for employees who have chosen the retirement system under the Act, the allocated retirement reserve funds are accounted for as business expenses, such as salary expenditures, in the year of allocation. However, if the enterprise has no employees eligible for the old retirement system under the Labor Standards Act after paying retirement benefits and severance pay, and it settles the employee retirement reserve account and receives a balance refund as required, the refunded amount should be reported as other taxable income for the year. Additionally, when a profit-making enterprise is dissolved, abolished, merged, or transferred, the accumulated balance of the employee retirement reserve fund or the employee pension reserve or fund should also be treated as income for the current year according to Article 75 of the Income Tax Act.
The bureau points out that during the audit of company A’s 2021 profit tax settlement declaration, it was found that company A had no employees eligible for the old retirement system and settled its old employee retirement reserve account with the Taiwan Bank, receiving a refund of over NT$2.5 million. However, company A failed to report this refund as income, resulting in a penalty for underreporting income in addition to paying over NT$500,000 in back taxes.
The bureau urges profit-seeking enterprises that settle their employee retirement reserve accounts and receive balance refunds to ensure that they report the refunded amount as other income when filing their annual profit tax. This is to avoid penalties for underreporting income.
