Payroll Management
LaParty's payroll management spans two systems: Taiwan (家德國際 / LaParty International) and the Vietnam factory (La Party Corporation Vietnam), each governed by their respective local labor laws.
Taiwan Side (家德國際 / LaParty International Co., Ltd.)
Insurance and Benefit Costs (Annual)
家德國際 is the Taiwan holding company with a lean headcount. Payroll costs are recognized as allowable expenses against dividend income.
| Item | Annual Amount (NT$) |
|---|---|
| Labor Insurance (勞保) | ~45,000 – 134,524 |
| Labor Pension Fund (勞退) | ~17,640 – 82,482 |
| National Health Insurance (健保) | ~28,000 – 85,695 |
| Personnel Salary Expenses | ~1,475,944 |
Source:
OneDrive / 9-家德國際營業額計算 / 2024/240430 家德國際營業額計算-2024.xlsx
Contributions are deducted automatically from the company bank account each month. Salary expenses are recognized annually and reconciled against bank statements.
Second-Generation NHI Supplemental Premium
When dividend income exceeds the threshold, individuals must report and pay the second-generation NHI supplemental premium. This is a personal tax obligation, not a company expense — it is not deducted from company accounts.
Filings stored at: OneDrive / 11-人事 / 二代健保保費明細申報書
Vietnam Factory (La Party Corporation Vietnam)
Workforce Size
As of June 21, 2025, the Vietnam factory employs 204 people across all departments (source: employee roster submitted during Bunzl factory audit — DANH SACH 27.05 -員工名單.xlsx).
Vietnam Social Insurance
The factory contributes to Vietnam's social insurance system monthly. Key compliance documents:
| Document | Purpose |
|---|---|
| DANH SÁCH CÔNG NHÂN THAM GIA BẢO HIỂM (monthly list) | Lists all employees covered by social insurance |
| TH0124H-05.2025 (monthly payment record) | Social insurance payment confirmation |
Audit requirements:
- Bunzl (M9): 3 months of social insurance payment records
- Medline (M5): 12 months of payroll records
Labor Contracts
Per Vietnamese labor law, all employees — including those in a probationary period — must have signed labor contracts with ID copies on file. Security guards are covered by an outsourcing contract (HOP DONG BAO VE).
Document Locations
| Document Type | OneDrive Path |
|---|---|
| Employee personal files | 11-人事 / 1-家德員工個人檔案 |
| Recruitment and interview records | 11-人事 / 2-面試,徵才 |
| Seniority calculations | 11-人事 / 7-年資計算 |
| Foreign worker files (WIJI, Viana) | 11-人事 / 4-外勞-WIJI and 4-外勞-薇安娜 |
| Resignation handling records | 11-人事 / 5-離職手續簽收單 |
| Vaccination records | 11-人事 / 6-疫苗統計 |
| Taiwan staff contact list | OneDrive / 家德員工聯絡表-251022更新.xls |
| Taiwan staff master data | OneDrive / 資料-251022更新.xlsx |
Taiwan Staff Directory (Key Personnel)
| Name | Role | Notes |
|---|---|---|
| 吳志濠 (Wu Chi-hao) | Principal shareholder (99%), responsible person | Holds 9% stake in Vietnam factory |
| 何瑪麗 (Ho Ma-li) | Core management | — |
| 胡婉婷 (Hu Wan-ting) | — | Sales Manager |
| 劉宜玫 (Liu Yi-mei) | — | laparty777@gmail.com |