Most Taiwanese companies provide cars to key staff members. Cars should be replaced every three to five years at 100,000 kilometres. Some companies give car loans to their employees. For example, sales representatives might receive interest-free loans to buy a car and a mileage allowance to cover fuel, tax, insurance, depreciation and maintenance. The loan, usually for 80% of the purchase price, is repayable over four years.
Paying bonuses as another form of benefits. Bonus payments are variable, rising and falling with a company's performance. Since bonuses are not considered regular payments under the law, they may be excluded from the calculation of average wage.
Club membership is another common benefit. Approximately half of the multinational companies in Taiwan give club memberships to managers. The most commonly used clubs are the Yuan Shan Club (The Grand Hotel Club), PIBC, and Lai Lai Sheraton.