Can You Still Receive Your Salary with a Warning Account? Payroll Accounts, Derivative Restricted Accounts, and Social Assistance Accounts Explained
商品圖像
-
商品資訊
目錄
- 1. Key Point: You May Apply for a Payroll Account, but That Does Not Guarantee Your Salary Can Be Deposited
- 2. What Is a Warning Account, and Why Can It Affect Your Other Bank Accounts?
- 3. What Is a Derivative Restricted Account, and How Is It Different from a Warning Account?
- 4. Can You Open a Payroll Account While You Have a Warning Account? Understanding the Article 13 Exception
- 5. What Should You Do If Your Payroll Account Is Restricted?
- 6. What Should You Do If Your Other Bank Accounts Are Frozen or Restricted?
- 7. What Is a Social Assistance Account, and Can Someone with a Warning Account Apply for One?
- 8. FAQ: Warning Accounts, Derivative Restrictions, and Payroll Solutions
- 9. What to Do If You Have a Derivative Restricted Account
If your bank informs you that your account has been designated as a warning account, your most urgent concern may not be “When will the warning be removed?” but rather:
“How will I receive my salary next month?”
and
“Why can’t I use my accounts at other banks either?”
This article explains the difference between a warning account and a derivative restricted account. It also discusses the payroll-account exception under Article 13 of the Regulations Governing Bank Accounts and Suspicious or Apparently Irregular Transactions, as well as the special social assistance account system under Article 44-2 of Taiwan’s Public Assistance Act.
1. Key Point: You May Apply for a Payroll Account, but That Does Not Guarantee Your Salary Can Be Deposited
➡︎ Under Article 13, Paragraph 2, Subparagraph 5, Item 1 of the Regulations Governing Bank Accounts and Suspicious or Apparently Irregular Transactions, where a person’s other deposit account has already been reported as a warning account, a bank should generally refuse an application to open a new deposit account.
However, an exception applies where the person needs to open an account to receive employment-related salary payments and provides proof of employment or documentation issued by the employer.
Importantly, this rule means only that a person who satisfies the requirements may apply to open an account.It does not remove the warning designation from the original account, nor does it guarantee that the newly opened account can function in the same manner as an ordinary bank account.
➡︎ Under Article 3, Subparagraph 2 of the same Regulations, other deposit accounts held by the owner of a warning account—including an account opened under the Article 13 payroll exception—may be treated as derivative restricted accounts.
➡︎ Under Article 5, Paragraph 1, Subparagraph 3, ATM withdrawals, telephone banking transfers, online transfers, and other electronic payment functions of a derivative restricted account may be suspended.
Incoming transfers will generally be returned to the remitting bank, while over-the-counter transactions may be processed only after the bank reviews whether the transaction has a reasonable and legitimate basis.
Accordingly, when dealing with the question of receiving salary while having a warning account, four separate issues must be distinguished:
Can you open a new payroll account?
If the account is genuinely needed for employment-related salary payments and the required employment or company documentation is provided, you may apply to the bank. The application remains subject to the bank’s identity verification and risk review.Will the new payroll account be treated as an ordinary account?
Not necessarily. Under the current rules, it may be designated as a derivative restricted account.Can your salary be deposited directly into the account?
The fact that an account is labeled a payroll account does not guarantee that salary payments will be successfully credited. Incoming transfers to a derivative restricted account may generally be returned, so the bank’s procedures should be confirmed in advance.Can you use your accounts at other banks?
Those accounts may also become derivative restricted accounts, resulting in restrictions on electronic transactions. Whether over-the-counter transactions remain available will depend on the bank’s review of the individual circumstances.2. What Is a Warning Account, and Why Can It Affect Your Other Bank Accounts?
1. A Warning Account Is Reported to the Bank by a Judicial or Police Authority
Under Article 3, Subparagraph 1 of the Regulations, a warning account is a specific deposit account reported to a bank by a court, prosecutors office, or judicial police authority in connection with a criminal investigation.
In other words, the bank generally does not independently decide to designate your account as a “warning account.”
The bank implements the relevant restrictions after receiving a report from an authorized government agency.
Designation as a warning account does not automatically mean that a court has found the account holder guilty, nor does it mean that a criminal judgment has become final.
However, a warning designation generally indicates that the account has been linked to a criminal investigation or suspicious flow of funds. The account holder may subsequently need to explain how the account was used to the police, prosecutors, or the court.
2. What Restrictions Apply to a Warning Account?
Restrictions on warning accounts are generally more extensive than those applying to derivative restricted accounts.
Under Article 5, Paragraph 1, Subparagraph 2, banks must suspend all transaction functions of a warning account, and incoming transfers are generally returned to the remitting bank.
In practice, a warning account may result in the following restrictions:
■ ATM withdrawals and transactions may become unavailable.
■ Online banking, mobile banking, and telephone transfers may be suspended.
■ Incoming transfers from other people may be returned.
■ Certain previously scheduled automated transactions may no longer be processed normally.
■ Existing salary deposits may fail.
■ The bank may require the account holder to handle certain documents or account matters in person at a branch.
A warning account generally cannot be restored simply at the discretion of the bank where the account is held.
Under Article 10, the bank generally must wait until the original reporting authority issues a notice removing the warning designation or until the applicable warning period expires.
3. How Long Does a Warning Account Designation Last?
Under the current rules, the warning period automatically expires two years after the date of the report.
If continued designation remains necessary, however, the original reporting authority may issue another report before expiration, extending the warning period for up to one additional year.
Importantly, expiration of the warning period does not necessarily mean that the related criminal case has ended.
Whether the case results in non-prosecution, deferred prosecution, acquittal, conviction, or remains pending in another procedural stage must be determined separately based on the circumstances and progress of the case.
If you believe that the warning designation was erroneous, or if you have evidence showing that the account was unrelated to the alleged criminal conduct, you should consider presenting that information to the original reporting authority rather than simply waiting for the warning period to expire.
3. What Is a Derivative Restricted Account, and How Is It Different from a Warning Account?
1. A Derivative Restricted Account Is Another Account Held by the Same Account Holder
Under Article 3, Subparagraph 2, a derivative restricted account generally refers to another deposit account held by the owner of a warning account.
This includes an account opened under the Article 13 payroll exception.
For example, if one of your accounts at Bank A is designated as a warning account, your other deposit accounts at Bank B—or other accounts at Bank A—may also be designated as derivative restricted accounts based on your identity and relevant financial information.
This is why some people find that even though only one account was directly involved in the original issue, they are suddenly unable to use transfer functions at other banks.
2. A Derivative Restricted Account Is Not Completely Frozen, but Significant Restrictions Still Apply
The primary distinction between warning accounts and derivative restricted accounts lies in the scope of the restrictions.
A warning account is reported by a court, prosecutors office, or judicial police authority and generally has all transaction functions suspended.
A derivative restricted account, by contrast, is another deposit account held by the same person and is primarily subject to suspension of ATM, online banking, mobile banking, telephone transfer, and other electronic transaction functions.
Incoming transfers to both types of accounts may generally be returned.
However, a derivative restricted account may still allow over-the-counter withdrawals or transfers after the bank reviews the transaction.
The bank may require documentation establishing the legitimacy and reasonableness of the transaction. If the customer cannot provide a reasonable explanation, the bank may refuse to process it.
A warning account generally requires the original reporting authority to issue a notice removing the designation, unless the applicable warning period expires.
Restrictions on a derivative restricted account may be removed when the underlying warning account is released.
In addition, if the bank verifies that the circumstances suggesting unlawful or apparently irregular activity no longer exist, it may remove the relevant restrictions in accordance with the applicable regulations.
Therefore, a more precise answer to the question “Can I withdraw money from a derivative restricted account?” is:
Not necessarily impossible, but ATM and online banking functions are generally unavailable. The account holder may need to conduct the transaction over the counter, subject to the bank’s review.
4. Can You Open a Payroll Account While You Have a Warning Account? Understanding the Article 13 Exception
1. The Article 13 Payroll-Account Exception
Article 13, Paragraph 2, Subparagraph 5 of the Regulations generally requires a bank to reject a new account application where another deposit account belonging to the customer remains designated as a warning account.
However, Item 1 provides an exception where:
the account is required for employment-related salary transfers and the applicant provides proof of employment or documentation from the employer.
This exception is intended to prevent a warning-account designation from completely preventing a person from working or receiving compensation for employment.
Where there is a genuine employment and payroll need, and appropriate supporting documentation can be provided, the person may apply to open a payroll account.
2. What Documents May Be Required to Apply for a Payroll Account?
Individual banks may apply different internal review standards. Applicants may consider preparing:
■ National ID and a second form of identification;
■ certificate of employment;
■ employer-issued documentation or employment agreement;
■ payslips, labor insurance records, or an employment offer, if requested;
■ employer name, business registration number, address, and HR or accounting contact information;
■ expected salary payment date, salary amount, and proposed payment method; and
■ notices or bank documents relating to the original warning account and other restricted accounts.
The documents actually required will depend on the bank’s current procedures.
It is advisable to contact the branch in advance to confirm whether it handles payroll-account applications during an active warning period and whether any designated branch, specific documents, or additional review procedures apply.
3. Why Might Your Salary Still Be Rejected After Opening a Payroll Account?
This is one of the most commonly misunderstood issues.
Article 13 creates an exception allowing an application to open an account despite an existing warning account.
However, under Article 3, Subparagraph 2, the newly opened payroll account may still qualify as a derivative restricted account.
Under Article 5, Paragraph 1, Subparagraph 3, incoming transfers to a derivative restricted account may generally be returned.
Therefore, it is not appropriate to assume that simply presenting proof of employment, opening a payroll account, and giving the account number to an employer guarantees that the next salary payment will be successfully deposited.
A safer approach is to:
1.Confirm with the bank how the new account is classified.
2.Confirm whether the employer’s batch payroll transfer can be credited to the account.
3.Ask what will happen if an incoming salary transfer is returned.
4.Inform the employer’s HR or accounting department of the restrictions identified by the bank.
5.Avoid repeated salary transfers until both the bank and employer have confirmed the appropriate payment method.
6.This is why resolving a payroll problem involves more than simply “opening another account.”
The real issues are whether the account can legally be opened, whether salary can actually be deposited, and how the funds can be withdrawn or used afterward.
5. What Should You Do If Your Payroll Account Is Restricted?
1. Discuss an Alternative Salary Payment Method with Your Employer
According to Taiwan’s Ministry of Labor, wages should generally be paid in New Taiwan Dollars and paid directly and in full to the employee.
Where the employer and employee have agreed to payment by bank transfer, wages may be paid accordingly.
If the bank confirms that incoming salary payments to the payroll account will be returned, the employee should promptly discuss a legally compliant alternative with the employer.
Depending on the circumstances and the parties’ arrangement, this may include direct cash payment or another lawful method agreed upon by the employer and employee.
The employer should retain payroll statements, payment records, and returned-transfer records to reduce the risk of later disputes over whether wages were actually paid.
2. Avoid Using a Family Member’s or Friend’s Account to Receive Your Salary
Some people consider asking their employer to transfer salary to an account belonging to a spouse, parent, or friend.
This may additional problems, including:
■ a mismatch between the actual employee and the account holder receiving the payment;
■ transaction records inconsistent with the account holder’s own financial activity;
■ possible complications if the family member’s account is subject to debt enforcement, attachment, or other restrictions; and
■ additional account-sharing or mule-account concerns if the arrangement does not comply with applicable rules.
A more appropriate approach is generally to first determine whether a payroll account in the employee’s own name can be used under the bank’s procedures or to arrange another lawful method of direct payment with the employer.
3. Prepare Evidence of the Salary Source for Over-the-Counter Withdrawals
If a derivative restricted account contains funds with a legitimate and explainable source, or if the bank agrees to process a transaction over the counter, the account holder should consider bringing:
■ identification and bankbook or account information;
■ proof of employment or an employment agreement;
■ payslips or salary statements;
■ employer payment records, returned-transfer records, or bank transaction statements; and
■ other documents explaining the source and purpose of the funds.
The bank may still ask additional questions under its internal risk-management procedures.
Providing documents does not guarantee that the bank will approve the transaction. Current regulations permit a bank to refuse an over-the-counter transaction if it cannot reasonably verify its legitimacy.
6. What Should You Do If Your Other Bank Accounts Are Frozen or Restricted?
Step 1: Identify the Type of Restriction
An account that “cannot be used” is not necessarily a warning account.
Common possibilities include:
■ a warning account;
■ a derivative restricted account;
■ an account independently classified by the bank as suspicious or irregular;
■ an account subject to attachment or restrictions imposed by a court or administrative enforcement authority; or
■ another restriction imposed under applicable law or the bank’s internal risk policies.
Different restrictions involve different authorities, documents, and procedures.
Ask the bank to confirm the name of the restriction, reporting source, reporting date, restricted functions, and whether over-the-counter transactions remain available.
Step 2: Identify the Authority That Reported the Original Warning Account
If the account is a warning account, the bank generally cannot remove the designation on its own.
Where an account holder disputes the warning designation, the matter should generally be addressed with the original reporting authority, with the bank providing assistance where appropriate.
The reporting authority may be a police agency, prosecutors office, or court.
You may ask the bank to identify the original reporting authority and then contact that authority regarding the status of the case and the supporting documents required.
Step 3: Collect Evidence Showing the Legitimate Nature of the Transactions
If you believe that the account was incorrectly designated, was used without authorization, or that a particular transaction had a legitimate purpose, consider preserving and organizing:
■ account-opening and account-use records;
■ communications before and after the relevant transactions;
■ sales contracts, orders, invoices, or receipts;
■ evidence of loans, repayments, leases, or service relationships;
■ explanations of the purpose and source of transfers;
■ the other party’s identity, contact information, and transaction background;
■ bankbooks, transaction statements, and returned-transfer records; and
■ notices issued by the police, prosecutors, or courts.
Do not delete communications, transaction records, or ask another person to false documents.
Such conduct may undermine the credibility of your explanation and may additional legal problems.
Step 4: Ask the Bank to Review a Derivative Restricted Account or Consider Early Removal of Restrictions
The procedures for removing restrictions from a warning account and a derivative restricted account are not identical.
Under Article 10, Paragraph 2, if the bank verifies that the suspected unlawful or apparently irregular circumstances concerning a derivative restricted account have ceased to exist, the bank should remove the relevant restrictions.
Therefore, if another account has been restricted solely because of the original warning account, you may ask the bank holding the derivative restricted account to conduct a review.
You may explain the purpose of the account and source of its transactions and submit supporting documents.
The bank will review the individual circumstances. There is no guarantee that restrictions will be removed immediately, but the account holder does not necessarily have to wait until the original warning period expires before requesting review.
Step 5: Seek Legal Assistance Early If a Criminal Case Is Involved
If the warning account is connected to allegations of fraud, money laundering, providing an account to another person, acting as a money mule, or another criminal offense, merely explaining the situation to the bank may not address the underlying issue.
It is also important to determine:
■ whether you are considered a victim, witness, interested party, or criminal suspect;
■ which transaction has been identified as suspicious;
■ whether you have received a police notice, prosecutorial summons, or court document;
■ whether a written submission, criminal defense, or request to investigate evidence is necessary; and
■ whether the account may have been misappropriated, stolen, or exploited by another person.
A lawyer can assist in identifying the reason for the warning designation, organizing transaction records, and planning how to present the circumstances to the reporting authority based on the procedural stage of the case.
However, a lawyer cannot replace the reporting authority and cannot guarantee that a bank or judicial authority will remove the restrictions within a particular period.
7. What Is a Social Assistance Account, and Can Someone with a Warning Account Apply for One?
1. A Social Assistance Account and a Payroll Account Are Two Different Systems
A payroll account is opened for employment-related salary purposes under Article 13 of the Regulations Governing Bank Accounts and Suspicious or Apparently Irregular Transactions.
A social assistance account, by contrast, is established under Article 44-2 of Taiwan’s Public Assistance Act for eligible recipients of statutory cash benefits or subsidies.
The two systems have different purposes, application procedures, and permitted uses.
A social assistance account is not a general-purpose mechanism for “unfreezing” an account, nor can every person with a warning account use one to receive salary.
2. What Is the Legal Basis for a Social Assistance Account?
Article 44-2 of the Public Assistance Act provides that an eligible person receiving statutory cash benefits or subsidies may obtain documentation from the competent municipal, county, or city authority and use it to open a designated account with a financial institution.
After approval by the competent authority, the account is used exclusively for receiving the applicable cash benefits or subsidies.
The same provision protects funds held in the designated account from being used as the subject of set-off, attachment, security, or compulsory enforcement.
The purpose is to prevent social assistance funds necessary for basic living expenses from becoming unavailable because of debt or enforcement proceedings.
3. Who May Need a Social Assistance Account?
Examples may include:
■ low-income or lower-middle-income households whose cash assistance accounts are restricted;
■ persons whose accounts receiving disability living allowances or living allowances for lower-middle-income elderly persons have been designated as warning accounts;
■ persons whose existing accounts for receiving social assistance have become subject to compulsory or administrative enforcement; and
■ eligible recipients who cannot access legally granted benefits because their existing accounts are frozen or otherwise restricted.
Application requirements and supporting documents may vary by municipality or county.
➡︎ For example, Taipei City Government guidance indicates that where an account used to receive eligible subsidies has been designated as a warning account, the recipient may apply for a social assistance account through the competent authority.
Such an account is intended only for eligible benefit payments and is not an ordinary account for general transfers.
4. How Do You Apply for a Social Assistance Account?
A general application process may involve:
1.Confirming that you qualify for a statutory cash benefit or subsidy.
2.Contacting the competent municipal, county, or city authority—or the relevant district office—for application instructions.
3.Preparing identification, proof of low-income or lower-middle-income status where applicable, the benefit approval documents, and evidence showing that the original account is subject to a warning, freeze, or enforcement restriction.
4.Obtaining the certificate or approval document issued by the competent authority.
5.Presenting the documents to the designated financial institution to apply for the social assistance account.
6.Providing the new account information to the government agency responsible for paying the benefit.
Applicants should confirm the latest forms and documentation requirements with the relevant local authority before applying, as procedures may vary by locality.
➡︎ For example, Tainan City Government guidance provides that eligible applicants may submit the required documents to the district office where their household registration is located. After eligibility is confirmed, the applicant may use the approved documentation to establish the designated account with the specified financial institution.
8. FAQ: Warning Accounts, Derivative Restrictions, and Payroll Solutions
Q1: Can I Still Receive My Salary If I Have a Warning Account?
You may first apply for an account under the Article 13 payroll exception.
However, the new account may be treated as a derivative restricted account, and incoming transfers may generally be returned.
Therefore, the issue is not merely whether you can open an account. You must also confirm whether salary can actually be credited and whether any funds received must be withdrawn over the counter.
Q2: If I Have Proof of Employment, Is the Bank Required to Open a Payroll Account?
Not necessarily.
Proof of employment or employer documentation is important, but the bank must still conduct identity verification, risk assessment, and transaction-purpose review.
Under Article 15, accounts opened under the payroll exception are also subject to enhanced risk-management measures, which may include higher-level approval, verification of the source of funds, and ongoing monitoring.
Q3: Can I Use an ATM Card After Opening the Payroll Account?
If the account is designated as a derivative restricted account, ATM, telephone banking, online transfer, and other electronic payment functions will generally be suspended.
Whether funds can be withdrawn over the counter depends on the bank’s review of the transaction and source of funds.
Q4: Can I Transfer Money Directly from a Derivative Restricted Account?
Online banking, mobile banking, and ATM transfers are generally unavailable.
For an over-the-counter transfer or outward remittance, the bank may require documentation explaining the transaction and its purpose.
If the transaction cannot be reasonably explained, the bank may refuse to process it.
Q5: If My Accounts at Other Banks Are Restricted, Does That Mean I Have Already Been Found Guilty?
No.
A warning-account designation is a financial-control measure used in connection with a criminal investigation. It is not the same as a criminal conviction.
However, if your accounts have been designated as warning or derivative restricted accounts, you should promptly identify the reason for the designation and determine whether an explanation or legal assistance is required based on your status in the investigation.
Q6: Can I Ask the Bank to Remove the Warning Account Designation Directly?
Generally, no.
A warning account usually requires a removal notice from the original reporting authority or expiration of the applicable warning period.
For a derivative restricted account, however, the account holder may request that the bank conduct a review. If the bank confirms that the suspected irregular circumstances have ceased to exist, the relevant restrictions should be removed in accordance with the applicable rules.
Q7: Can a Social Assistance Account Be Used to Receive Salary?
No.
A social assistance account is established under the Public Assistance Act and is specifically intended for statutory cash benefits and subsidies.
It should not be treated as an ordinary payroll account.
Q8: Can I Use a Family Member’s Account to Receive My Salary and Avoid the Restrictions?
This is generally not advisable.
Doing so may issues involving proof of wage payment, taxation, account usage, and the source of funds, and may expose the family member to unnecessary financial complications.
A more appropriate approach is generally to apply for a payroll account in your own name under the applicable rules or coordinate another lawful method of direct wage payment with your employer.
9. What to Do If You Have a Derivative Restricted Account
If your immediate concern is that your salary cannot be deposited or your other bank accounts have become restricted, consider addressing the issues in the following order:
1. Confirm the type of account restriction.
Determine whether the account is a warning account, derivative restricted account, independently restricted by the bank, or subject to attachment by a court or administrative enforcement authority.2. Identify the original reporting authority.
If the account is a warning account, ask the bank for the name of the reporting authority, reporting date, and available case-related information.3. Inform your employer promptly.
Provide relevant bank notices or returned-transfer records where necessary to prevent repeated unsuccessful salary transfers.4. Prepare the documents required for a payroll-account application.
These may include proof of employment, employer documentation, identification, and salary-related records.5. Confirm the actual deposit restrictions with the bank.
In particular, ask whether batch payroll transfers will be returned and what withdrawal methods may remain available.6. Organize evidence of transactions and sources of funds.
This may include communications, contracts, invoices, transaction statements, payslips, and returned-transfer records.7. Request a review from the bank holding the derivative restricted account.
If you can demonstrate a legitimate source and purpose for the account activity, you may ask the bank to reassess the restrictions.8. Consult a lawyer early if a criminal investigation is involved.
If the matter involves alleged fraud, money laundering, providing an account to another person, or unauthorized use of your account, legal counsel can help assess the risks and prepare an appropriate response.Resolving Payroll Problems Requires Addressing the Account, Salary Payments, and the Underlying Case
When an account is designated as a warning account, the account holder’s most immediate concern is often maintaining basic living expenses and continuing to receive employment income.
Current regulations do provide an exception allowing a person with a genuine employment-related need to present proof of employment or employer documentation and apply for a payroll account.
However, a payroll account is not necessarily an ordinary unrestricted account, and an exception allowing the account to be opened does not remove existing financial restrictions.
The newly opened account may become a derivative restricted account, electronic transaction functions may be suspended, and incoming transfers may be returned.
In practice, the account holder should therefore confirm the bank’s classification of the account, how salary payments will be processed, the rules for over-the-counter withdrawals, and the reason the original account was reported.
If you qualify for social assistance and statutory benefits cannot be accessed because your account has been designated as a warning account, frozen, or subjected to enforcement proceedings, you may also ask the competent authority where your household registration is located about establishing a social assistance account under Article 44-2 of the Public Assistance Act.
This special account is intended only for social assistance payments and does not replace an ordinary payroll account.
Chien Sheng International Law Firm can assist in distinguishing between warning accounts and derivative restricted accounts, organizing account transaction records, identifying the reason for the reporting or restriction, and evaluating how to present the relevant circumstances to the bank, police, prosecutors office, or court depending on the procedural stage of the case.※ This article is based on laws, regulations, and publicly available government information accessible as of September 5, 2026. It is provided for general legal information only and does not replace legal advice tailored to a specific case. Actual banking procedures, required documentation, and transaction-review results may vary depending on the facts of the individual case and the internal policies of each financial institution.
Chien Sheng International Law Firm
LINE Online Legal Consultation: @lawuicc001 (Click to consult)
Welcome to call to schedule a meeting: 03-3150-034
Multiple payment methods available: Cash, Credit Card, Bank Transfer
Facebook: Chien Sheng International Law Firm
Instagram: chien.sheng_
-
商品Q&A
