23.7%企業不發放
According to a survey by 1111 Job Bank, 76.3% of companies in Taiwan are to dole out year-end bonuses, reflecting a 10% decline compared with last year.
根據1111人力銀行的調查，今年有76.3%的企業會發放年終獎金，相較去年下滑了10%。
dole out=發放;分發decline(v.)(n.)下降;減少
Employees are expected to receive an average bonus that is equivalent to only 1.13 months of their salaries, marking a record low in 11 years.
預計員工平均僅會獲得1.13個月的年終獎金，創下11年以來的新低。
average(adj.)平均的be equivalent to=等同於…
This year, the percentage of employers giving out bonuses based on employees’ overall salary dropped to 30%.
今年以全薪核算年終獎金的雇主之百分比降至30%，
percentage(n.)百分比(率)
More than half of employers tend to calculate bonuses in accordance with workers’ base salary instead.
超過一半的雇主傾向改以底薪核算年終獎金。
calculate(v.)計算calculator(n.)計算機in accordance with=根據
Up to 23.7% of companies have no plan to give out year-end bonuses this year.
高達23.7%的企業今年不會發放年終獎金，
The main reasons include: not a common practice to give out annual bonuses (41.3%), being affected by the pandemic and sales having tapered off (27.5%), and lower-than-expected earnings (25.5%).
主要原因包括：公司一向不發年終（41.3%）、疫情衝擊業績下滑（27.5%）以及獲利不如預期（25.5%）。
practice(n.)做法;慣例taper off=逐漸變少
Some said that they would resort to other bonus plans or cut their spending due to dim economic outlooks.
有些企業則表示會採用其他獎金制度或因來年景氣不佳而減少支出。
resort to=訴諸於…outlook(n.)前景;展望
The survey shows that businesses that have been around for 20 years or more are more willing to give out bonuses.
該調查顯示，成立20年以上的企業發放年終獎金的意願較高，
be willing to RV=願意做某事
For those with less than one year of runway, no bonus will be paid out this year.
而成立一年以下的公司今年則不會發放年終獎金。
Tech companies are offering an average bonus of as much as 1.64 months of their workers’ base pay, which is the highest among all industries, while the service sector ranks bottom — only 0.94 months on average.
資訊科技公司將發放高達1.64個月的年終獎金，居各行業之冠，而民生服務業則墊底，平均只有0.94個月。
rank bottom=墊底