Notes on the reimbursement of expenses for the National Summer College (Updated 115.1.13)

1. The National Summer College determines the hourly rates for course instructors and the number and salaries of teaching assistants based on the final enrollment; courses with fewer than 15 students are cancelled .

2. All standards are in accordance with the "Principles for the Use of Funds for the Deep Cultivation Project of Higher Education in Colleges and Universities," and original receipts are attached for verification.

3. Please reimburse according to the items approved in the budget approval form . Items not listed cannot be reimbursed, and funds cannot be transferred between different items.

4. Please make the invoice or receipt addressed to National Taiwan University , with the unified code  03734301 .

5. Except for printing costs, course materials, and miscellaneous expenses, which can be advanced, please do not advance lecture hour fees and speaker transportation expenses. If you advance any expenses, please briefly state the reason for the advance and the relationship between the person making the advance and the project in the remarks column of the reimbursement form .

6. For any purchase of an item with a unit price exceeding NT$5,000, please contact us first to confirm eligibility. Items exceeding NT$5,000 will be considered property under the "National Summer College" program and must be returned to our organization for safekeeping after the course concludes . Please be aware of this when making purchases.

7. For any receipts, if there are any alterations, the person handling the transaction must stamp the alteration; if the amount is incorrect, the receipt must be re-signed.

8. Remittance account and handling fee regulations :

1)     Salary (TA salary, hourly rate ): The recipient must be the recipient of the income, and the remittance account must be the recipient's own account.

a.  Summer College TAs and NTU faculty and students: Only Post Office, Hua Nan Bank, and E.SUN Bank accounts are accepted.
b.  Please avoid paying hourly fees to speakers on their behalf. If there are special reasons for paying on behalf of speakers, please note the reason on the reimbursement slip and provide the account of the person paying on behalf of speakers. Salary payment accounts must be Post Office, E.SUN Bank, or Hua Nan Bank.
c.  Only non- NTU full-time faculty members may use accounts other than Post Office, Hua Nan Bank, and E.SUN Bank for salary reimbursement, with handling fees deducted from the remittance .

2)     Printing costs  (recipient may be an individual or a manufacturer) and speaker's travel expenses  (recipient is the speaker):

a.  Personal post offices, Hua Nan Bank, and E.SUN Bank waive transaction fees; manufacturers' Hua Nan Bank accounts waive transaction fees.
b.  For accounts other than those waived of fees mentioned above, a remittance fee of NT$ 30 will be charged , deducted from the remittance amount.

Documents and related explanations required for write-off

[Required] List of original documents, vouchers, and reconciliation documents

List of Reimbursement Documents ← Please download the template below and fill it out according to your actual situation.
Within one month of the course's completion, please secure the list of reimbursement documents and original vouchers with paper clips and send/deliver them together to the National Summer College Working Group for the accounting reimbursement process.

* The recipient of all types of receipts must personally sign in the signature/signature field .

●  Teaching hour fee

         * Referencing the letter dated April 25, 2025, from the Ministry of Education, Executive Yuan, No. 1140043939 (台教人（一）字第1140043939号), the Executive Yuan approved the revision of the "Standard Table for Hourly Fees of Part-time Teachers in Public Universities and Colleges" and the "Standard for Hourly Fees of Summer Teaching Teachers at National Taiwan University".

* Attached: Teaching Hour Fee Receipt ← Please download the template below and fill it out according to your actual situation.

For the amount, please first refer to the [Instructor Title/Number of Students Table] to confirm the salary per session before multiplying it by the number of teaching hours .

*  The person handling the receipt and the relevant department do not need to verify or stamp it .

* Please fill in the corresponding hourly rate on the receipt according to the number of students and the teacher's title.

●  TA Salary Standard  (Adjusted on 11/5/6)

　　　* The teaching assistant fee is based on the "Summer Teaching Hour Fee Payment Standard" of National Taiwan University, using "Teaching Assistant Academic Research Fee / 2" as a benchmark. For a 2-credit course, the benchmark is NT$25,060 / 2 = NT$12,530 (113.1.1), which will be adjusted according to the number of students enrolled.

　　　*According to the regulations on the appointment of educational personnel and other relevant provisions, teachers of summer college courses nationwide shall not appoint their spouses or blood relatives or relatives by marriage within three degrees of kinship as teaching assistants.

* Those who are already receiving a fixed monthly allowance under the Ministry of Education's plan are not eligible for this salary.

●  Lecture hourly rate  ( for lectures by internal and external experts and scholars ) 

*  Attachments: 1. Lecture hour fee (Please download the template below.) 2.  Course outline or lecture agenda with lecture information .

* 1-credit and 2-credit courses are limited to 1 person per session * 2 sessions, while 3-credit courses are limited to 1 person per session * 3 sessions, with each session lasting 50 minutes.

* Except for full-time faculty members of National Taiwan University, who will be paid NT$1,000 per session  , other speakers will be  paid NT$1,800 per session. Please indicate the topic and start and end times on the receipt.

*  The receipt must be stamped by the TA or course instructor at the person handling the transaction.

●  Lecturer's travel expenses

*  Only domestic travel expenses are reimbursed; and the speaker's  school / organization and the lecture location must be in different counties/cities to be eligible for reimbursement ( Taipei and New Taipei are considered to be in the same county/city ) .  

 Taxi fares cannot be reimbursed .

*  Attached:

1. Transportation Expense Receipt ← Please download the template below. 
2. Ticket stub or other proof of travel on the day of the speech  (both the outbound and return dates must be the day of the speech. The person concerned must sign the ticket stub ).
3. A course outline or lecture agenda containing lecture information .

*  The receipt must be stamped by the TA or course instructor at the person handling the transaction.

●  Printing costs and consumables

*  The subsidy standard for each course is based on the number of students enrolled in the final stage. For courses with more than 50 students, an additional subsidy of NT$2,500 will be provided for every additional 25 students.

Subsidy standards: Less than 25 students: 6,000 yuan; 26-50 students: 10,000 yuan; 51-75 students: 12,500 yuan; 76-100 students: 15,000 yuan, and so on.

* Printing, binding, and photocopying of handouts, manuals, and materials will be reimbursed based on actual costs. To avoid infringing on the intellectual property rights of others, items that include books or book titles may not be printed.

*  Attachments: Receipts or invoices  (including electronic invoices, two-part and three-part cash register invoices/handwritten invoices, receipts)

The person handling the  matter should write the "course number" in the blank space around the edges (do not write it at the top of the page) and sign their name.

*  For single invoices with an amount of 10,000 yuan (inclusive), please attach a valuation slip (the valuation slip date must be before the invoice date).

* Please write "National Taiwan University" and "  03734301 " in the heading and unified position . Other words will not be accepted for verification.

*  The invoice must clearly show the unit price, quantity ( do not present it as a single item or batch ), and items . If the original receipt is missing, please add notes and stamp or sign it yourself to confirm.

*  Toner cartridges and ink cartridges are controlled consumables and cannot be reimbursed .  

●  Expense Reimbursement Instructions: Click to view

Expense reimbursement forms

Please modify the example in red yourself. After completion, delete the reminder in blue and ask the recipient to sign in the signature area.

[Download Relevant Documents for Expense Reimbursement] We recommend using the docx format for editing.

1. List of reconciliation documents: docx format , odt format

2. Teaching hour fee receipt: docx format , odt format

3. Lecture hourly fee receipt: docx format , odt format

4. Speaker's travel expense receipt: docx format , odt format

5. Manufacturer's Remittance Agreement: docx format , odt format