財政部民國112年9月15日台財稅字第11200604860號

核釋廢止前「嚴重特殊傳染性肺炎防治及紓困振興特別條例」第4條第1項規定，有關雇主給付員工確診隔離治療請假期間之薪資，得就超過工資給付最低標準部分，適用薪資費用加倍減除租稅優惠之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Paragraph 1 of Article 4 of \"Special Act for Prevention, Relief and Revitalization Measures for Severe Pneumonia with Novel Pathogens (abolished)\", which stipulates relevant rules that a tax benefit of double deduction shall apply to employees\' salaries in excess of minimum wages paid by employers during their quarantine leave