計算薪資所得扣繳稅額：居住者固定月薪(公式法)、非每月給付獎金(5%，未達起扣標準免扣)、非居住者(18%；月薪≤1.5倍基本工資為6%)。結果僅供參考，以勞保局、健保署核發之繳款單為準，不構成法律或會計建議。
AI agents call calculate_income_tax_withholding to retrieve information from Taiwan Payroll without modifying anything — typically the context-gathering step in research, monitoring, and reporting workflows, before the agent takes action elsewhere.
| Parameter | Type | Required | Description |
|---|---|---|---|
type | string | Yes | 扣繳類型：resident=居住者固定月薪(公式法)、residentBonus=居住者非每月給付(獎金)5%、nonResident=非居住者18%/6%。 |
year | integer | — | 年度（西元，如 2026）。省略則使用最新可用年度；可先用 list_years 查可用年度。 |
amount | number | — | 該筆給付金額，新臺幣元（僅 residentBonus）。 |
dependents | integer | — | 配偶及受扶養親屬人數（僅 resident），預設 0。 |
monthlySalary | number | — | 月薪資，新臺幣元（resident／nonResident 用）。 |
Parameters from the server's own tool schema.
This tool performs a pure calculation function that transforms input parameters (salary, residency status, payment type) into a computed tax withholding amount. It does not execute payment instructions, modify payroll records, delete data, or trigger external financial operations.
From the tool's definition Tool name: calculate_income_tax_withholding; description states it calculates (computes) income tax withholding amounts based on statutory formulas for residents, non-monthly bonuses, and non-residents.
Attacks that exploit this kind of access
計算薪資所得扣繳稅額：居住者固定月薪(公式法)、非每月給付獎金(5%，未達起扣標準免扣)、非居住者(18%；月薪≤1.5倍基本工資為6%)。結果僅供參考，以勞保局、健保署核發之繳款單為準，不構成法律或會計建議。. It is categorised as a Read tool in the Taiwan Payroll MCP Server, which means it retrieves data without modifying state.
calculate_income_tax_withholding accepts 5 parameters: type, year, amount, dependents, monthlySalary. Required: type. The full parameter table on this page comes from the server's own tool schema.
Register the Taiwan Payroll MCP server in PolicyLayer and add a rule for calculate_income_tax_withholding: allow, deny, rate-limit, or require approval. Point your MCP client at the PolicyLayer proxy URL and the rule is enforced on every call, before it reaches Taiwan Payroll. Nothing to install.
calculate_income_tax_withholding is a Read tool with low risk. Read-only tools are generally safe to allow by default.
Yes. Add a rate_limit block to the calculate_income_tax_withholding rule in your PolicyLayer policy. For example, setting max: 10 and window: 60 limits the tool to 10 calls per minute. Rate limits are tracked per agent session and reset automatically.
Set action: deny in the PolicyLayer policy for calculate_income_tax_withholding. The AI agent will receive a policy violation error and cannot call the tool. You can also include a reason field to explain why the tool is blocked.
calculate_income_tax_withholding is provided by the Taiwan Payroll MCP server (taiwan-payroll-mcp). PolicyLayer sits as a proxy in front of this server to enforce policies before tool calls reach the server.
Every MCP server has a record like this.
Type a name, get the same breakdown: verified identity, auth posture, risk grade, capabilities, recommended policy.
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