(Under Revision)

Cashier Services

Date: 2023-08-7

The Cashier Division website (https://ga.ntu.edu.tw/cashier/) provides information about staff duties and related regulations for inquiry, as well as links for document downloads. The website also provides direct links to division service systems, including the income tax report system, reimbursement and billing statement tracking system, and vendor payment inquiry system. Vital and latest information to be announced or service items that users frequently ask about are posted in the News section.


(1) Issuing petty cash

For expense items under NT$6,000 in education support funding reported by a college, department, or graduate institute, the information is posted in the “Petty Cash to Be Collected” column (Chinese version) on the Cashier Division website. After approval by  the Accounting Office, the payee can bring his or her ID card and seal to collect the petty cash at the Cashier Division’s Registration Desk No. A1.

(2) Check Issuance

To collect a check in person at counter No. A1 of the Cashier Division’s registration, the payee should present an ID card and bring along a seal. If the collection is not by the payee, the delegated collector should bring along an authorization letter, the seal of the payee, and the delegate’s ID and seal.

(3) Various payment services

Registration Desks No. A3-A5 at the Cashier Division handle payments, such as faculty ID fee, security deposit, accommodation fee, venue fee, return of remaining funds, return of excessive payments, parking fees, patent fees, utilities, donations, labor and health insurance, public insurance, retirement pension, and return of personnel expenses. Each paying unit shall create and print the payment form through the university’s accounting system “Generate Payment Form” template. After the form is approved and affixed with required seals, the payer shall bring the form to the Cashier Division for payment.

(4) Issuance of various receipts in advance

If the service unit charges usage fees for venues, equipment, and computing machines at the university for academy-industry cooperation activities, please visit the university accounting system “Generate Payment Form” template → “C Issuing Receipts in Advance” to create and print an “Application Form for Common Advanced Receipts for Independent Fee Collection within the University.” The form should be approved with seal and be processed at the Cashier Division’s Registration Desk No. A1. Those who need advanced receipts for reimbursements required by institutions and companies outside the university should bring the official document approved by a level-one supervisor as well as notifying the Accounting Office before submitting the official document to the Cashier Division’s Registration Desk No. A1.

(5) Remittance Tracking

Visit the Cashier Division website/Inward Remittance Inquiry  (website) to track inward remittances of subsidies, grants, and industry-university cooperation funding from external institutions (government agencies or enterprises) applied by faculty or staff members. The Cashier Division regularly updates the list of outstanding payments. To inquire about the remitter, contact the Cashier Division at #63735.

(6) Payroll claim

After a faculty member takes on a research project, please log into the “NTU Reimbursement and Billing System” (https://ntuacc.cc.ntu.edu.tw/acc/) and click on “Payroll Claim” to claim personnel expenses, including payrolls for the principal investigators, assistants, and temporary workers.

(7) Visiting professor remuneration

Limited to talent recruited with subsidies from the National Science and Technology Council(NSTC)

1. After reporting for duty at the Personnel Office and registering whether or not to enroll in labor insurance and National Health Insurance, mail the documents to the Cashier Division according to the requirements for the identities below, and then report the salary after being notified by the Personnel Office:

(1) Foreign nationals

      • Photocopy of the front and back of ARC (including unified national ID number), or submit the unified national ID number basic information form *1.
      • 1 photocopy of the cover of the passbook for the payroll transfer account.

(2) Persons from mainland China

      • Photocopy of Entry/Exit Permit to the Republic of China * 1.
      • 1 photocopy of the cover of the passbook for the payroll transfer account.

(3) Newly hired R.O.C. citizens

      • Photocopy of National ID card * 1, for domestic scholars residing overseas for a long period of time, the tax withholding method is as follows:

        (a)  Taxes are withheld according to regulations for individuals residing in the territory of the R.O.C.

        (b)  However, if the household registration of R.O.C. citizens in Taiwan has been removed by the Household Registration Office (i.e., no longer has a residence in Taiwan), or the citizen has a permanent address but no entry record within the past taxable year, or the citizen was not in the country for at least 31 days in the past taxable year and his/her life and job is not in the R.O.C., taxes are the same as non-resident aliens.

      • 1 photocopy of the cover of the passbook for the payroll transfer account.


2. Tax rate applicable to foreign nationals and individuals from China

(1) If the individual resided in Taiwan for at least 183 days in the same taxable year (1/1-12/31) the individual arrived in Taiwan, the individual’s income tax is withheld according to regulations for individuals residing in the territory of the R.O.C., i.e., may be withheld on a monthly basis according to the total amount of fixed salary, withheld according to the table (not withheld if the amount does not reach NT$86,001), or 5% is withheld (not withheld if the monthly amount does not exceed NT$2,000).

(2) If the individual resided in Taiwan for at least 183 days in the same taxable year (1/1-12/31) the individual arrived in Taiwan, the applicable tax rate is 6% if the monthly salary is NT$39,600 or less (inclusive); the applicable tax rate is 18% if the monthly salary exceeds NT$39,600.

3. If a person has processed withholding tax based on the status of residing in the Republic of China for less than 183 days at the time of resignation, the difference in the tax withheld shall be paid based on non-resident status.along with a fine specified by the National Taxation Bureau. People with the following conditions will also be taxed as non-residents: people with Taiwan nationality who have cancelled their household certificate (no residence in Taiwan), people who have household registration but have no record of entering Taiwan within a single tax year, or people who resided for less than 31 days within a single tax year and their center of life and economic activity is not in the territory of the Republic of China.

(8) Income from Professional Practice

According to the Income Tax Act, remuneration paid to lawyers, accountants, architects, technicians, doctors, performers, and others who make a living by means of craftsmanship should be regarded as the income from professional practice (9A). Visit the NTU Accounting System and find “Income from professional practice” to file the tax. Before filing the tax, we advise you to read the guidelines governing filing income on the Cashier Division website .

(9) Preferential Interest Deposit for Civil Servants

Based on voluntary participation, this deposit allows civil servants to deposit a fixed amount of their salary every month, which will be deposited by the university on payday and may be withdrawn at any time. The interest rate will be based on the floating rate of two-year-period savings deposits announced by the bank or post office offering the savings account. The maximum monthly deposit is NT$10,000, and the total preferential deposit shall not exceed NT$700,000. The interest rate for the portion exceeding the said limit is calculated based on the interest rate of demand savings deposits.


  1. Apply a salary account at the following financial institutions:
    Post Office: Ask for a post office savings account application form at counter B3~B5 of the Cashier Division, and bring it to the post office to open an account.
    E.SUN Bank: Open an account directly at the NTU, Heping, or Guting branch.
    Hua Nan Bank: Open an account directly at the NTU branch.
  1. After opening an account, please log into myNTU (Chinese version) with your NTU username and password → click “帳務財物” (accounts and properties) → click “薪資入帳變更申請” (alter the salary account) → enter the account number for the Premium Savings Account and the monthly deposit amount to complete the process. The amount will be directly deducted from your salary starting from the next payroll and deposited into your Premium Savings Account.
  2. To modify the monthly amount deposited into the Premium Savings Account, visit myNTU and follow the above steps to complete the procedure.

(10) Payment procedure

1. NTU commissions the Post Office, Hua Nan Bank, and E.SUN Bank (the accounts are referred to as “Payroll Transfer Accounts”) to handle payments of monthly salaries (faculty members and staff, contract employees, labor insurance, National Health Insurance, and monthly salary, and recipients of project research scholarship) in accordance with the Guidelines for Handling Salary Remittance for the Central Government Agencies and School Employees.

2. Notices for reporting income:

(1) When remitted to the payroll transfer account:

a. NTU faculty and staff:

Please log into myNTU with your username and password →Account property → Salary inward remittance change application → Directly enter data; the data will be updated in the accounting system. To prevent incorrect information from affecting the timeliness of remittance, please carefully verify the information before sending.

b. Beneficiaries or person(s)/party(ies) not affiliated with NTU and do not have an NTU account:

(a) When requesting payment from NTU for the first time, please create a file for the beneficiary at “NTU Accounting System” → Income reporting → Income earner data maintenance → Add income earner.

(b) If any data incorrect or needs to be changed, please go to “NTU Accounting System” → Income reporting → Income earner data maintenance → Download and fill out the “Income earner (individual) application and account change application form”; scan the application form and then e-mail it to cashier@ntu.edu.tw or fax it to the Cashier Division (FAX-23651431) and it will be handled by dedicated personnel.

(2) Remitted to an account at another bank (i.e., not the “Payroll Transfer Account”; may only be used for various income, reviewer fee for master’s or doctoral degree examination, and bulk list):

a. When personnel are handling reimbursement, the receipt should remind beneficiaries that payroll transfer accounts are exempted from processing fee and non-payroll transfer accounts are required to pay a processing fee of NT$10, in order to prevent any disputes.

b. Please go to “NTU Accounting System” → Income reporting → Income earner data maintenance → Download and fill out the “Income earner (individual) application and account change application form”; scan the application form and then e-mail it to cashier@ntu.edu.tw or fax it to the Cashier Division (FAX-23651431) and it will be handled by dedicated personnel.

c. Due to differences in payroll transfer accounts with other bank accounts when making payment, accounting for payroll transfer accounts (Post Office, Hua Nan Bank, E.SUN Bank) is separately handled fro other bank accounts of beneficiaries (non-payroll transfer accounts). Please select “Salary remittance” as the payment method during accounting, for other bank accounts (i.e., non-payroll transfer accounts). please select (remittance to other bank accounts.”

3. Please use your payroll transfer account for reimbursement of individual miscellaneous expenses or advance payments when using of project and department budgets, so that remittance fees are exempted. When using accounts of other financial institutions, a remittance fee of NT$30 must be paid for any amount under NT$2 million, and an additional NT$10 must be paid for each NT$1 million. NT$30 for any amount within NT$2 million, NT$40 for any amount within NT$3 million, etc. The highest remittance fee is NT$210 for NT$20 million, and any amount over NT$20 million starts over from NT$2 million, deducted from the amount remitted. If individuals need to open an account for project account management, please make a photocopy of the cover of the passbook, specify the individual’s national ID number, telephone number, and project title or specific reason, scan the photocopy and e-mail it to cashier@ntu.edu.tw or fax it to the Cashier Division at 2365–1431 to create a file on the account.

4. If the account of a vendor needs to be added or modified, please go to the Cashier Division’s webpage → Download documents → Download “Vendor Remittance Consent Form,” ask the vendor to fill out the form, photocopy the cover of the vendor’s passbook, affix the vendor’s seal, scan the photocopies, and then e-mail it to cashier@ntu.edu.tw or fax it to the Cashier Division at 2365–1431 to create a file.

5. If the beneficiary cannot apply for an account at a financial institution and requires a check for payment due to special situations, please specify the reason in writing and submit documentary proof after obtaining approval from your supervisor.

(11) Inquiry of individual payment details and application for individual payment e-mail notification

  1. For users with an NTU account, please enter your account and password on myNTU → Account property → Payment inquiry and payment notification https://mis.cc.ntu.edu.tw/pay/Default.aspx to log in. Besides inquiring payment details by “Year” for “Salary inquiry,” “Severance pay inquiry,” and “Miscellaneous inquiry,” users can also click on “Payment notification settings” to apply for payment notification and modify their e-mail and telephone number.
  2. Person(s)/party(ies) not affiliated with NTU do not have an NTU account and must log into https://mis.cc.ntu.edu.tw/pay/Default.aspx “Apply for account” (please read the contents carefully before faxing the application form). After the application is approved by personnel, enter the “unified national ID number” and “password” to inquire payment details, and you will also receive a payment notification.

(12) Vendor payment inquiry

For vendor payment inquiries, please inform the vendors to visit the vender payment inquiry system: http://mis.cc.ntu.edu.tw/pay4/ for application and inquiries.

(13) Reimbursement/billing tracking system

After sending the accounting documents to the Accounting Department, the billing staff member can track the current processing status of his or her reimbursement/bill at the “報帳流程追蹤系統” (reimbursement/billing tracking system): (1) click the system shown on the lower right corner of the website of the Cashier Division, or (2) log into NTU’s accounting system and go to “Tool/Log Out,” and select “Reimbursement/Billing Tracking System” before entering the “expense certification record barcode” or “receipt serial number.”

(14) University Faculty Salary Slip

Please visit myNTU → Accounting → Faculty Salary Slip to view and print your salary statement.

(15) Viewing and Printing Out Withholding Tax Statement

Visit myNTU Accounting Faculty Salary Slip to view and print out your withholding tax statement. For non-resident, please bring your residence permit to counter No. A7-A9 at the Cashier Division to check and print your withholding tax statement.

Contact the Account Balance Section for petty cash and issuance of checks:
Contact / (02) 3366-2021

Contact the Accounting Balance Section for advanced receipts:
Contact / (02) 3366-2015

Contact the Account Balance Section for remittance inquiry:
Contact / (02) 3366-3735

Contact the Account Balance Section for payment services:
Contact / (02) 3366-2015

Contact the Payroll Section for salary tax:
Contact / (02) 3366-2020

Contact the Payroll Section for income from professional practice:
Contact / (02) 3366-3499

Contact the Payroll Section for visiting professor remuneration:
Contact / (02) 3366-2019

Contact the Payroll Section for savings deposits for civil servants:
Contact / (02) 3366-3498、3366-2019、3366-3499

Contact the Planning and Evaluation Section for payment procedures:
Contact / (02) 3366-3734

Contact the Payroll Section for faculty payment
/ (02) 3366-3498, 3366-2019, 3366-3499

Contact the Planning and Evaluation Section for payment inquiries and personal payment email notification:
Contact / (02) 3366-3734