August 2017

證券商因應金融科技發展以確保員工權益 應提列特別盈餘公積供員工轉型之用(台灣)

2016.08.05
翁乃方 律師

金融監督管理委員會於民國105年08月05日以金管證券字第10500278285號函令(下稱本號函令)指出,證券商、證券投資信託事業及期貨商為因應金融科技發展,應提列特別盈餘公積供員工轉型之用,以保員工權益。

根據證券商管理規則第14條、期貨商管理規則第18條規定,證券商及期貨商本應於每年稅後盈餘項下,提存百分之二十特別盈餘公積。然本號函令考量金融科技發展,為保障證券商、證券投資信託事業及期貨商從業人員之權益,證券商、證券投資信託事業及期貨商應於分派民國105至107會計年度盈餘時,以稅後淨利的百分之零點五至百分之一範圍內,提列特別盈餘公積。

本號函令進一步指出,證券商、證券投資信託事業及期貨商自106會計年度起,得就金融科技發展所產生之員工轉型教育訓練、員工轉職或安置支出之相同數額,自上開特別盈餘公積餘額範圍內迴轉。同時,內部稽核部門應將特別盈餘公積迴轉情形納入內部稽核抽查範圍。

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作者

Katty
Katty