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Additional Information of Expenses by Nature (Tables) | 12 Months Ended
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Dec. 31, 2021
Text Block [Abstract] |
Summary of Additional Information of Expenses by Nature |
|  | Years Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
a.   Depreciation of property, plant and equipment and right-of-use assets |  |  |  |  |  |  |  |  |  |  |  |
Recognized in cost of revenue |  | $ | 256,530.9 |  |  | $ | 299,311.4 |  |  | $ | 386,103.9 |
Recognized in operating expenses |  |  | 24,856.7 |  |  |  | 25,191.3 |  |  |  | 27,936.2 |
Recognized in other operating income and expenses |  |  | 24.2 |  |  |  | 35.7 |  |  |  | 147.6 |
|  | $ | 281,411.8 |  |  | $ | 324,538.4 |  |  | $ | 414,187.7 |
b.  Amortization of intangible assets |  |  |  |  |  |  |  |  |  |  |  |
Recognized in cost of revenue |  | $ | 3,069.9 |  |  | $ | 4,837.7 |  |  | $ | 5,574.3 |
Recognized in operating expenses |  |  | 2,402.5 |  |  |  | 2,348.5 |  |  |  | 2,632.9 |
|  | $ | 5,472.4 |  |  | $ | 7,186.2 |  |  | $ | 8,207.2 |
c.   Employee benefits expenses |  |  |  |  |  |  |  |  |  |  |  |
Post-employment benefits |  |  |  |  |  |  |  |  |  |  |  |
Defined contribution plans |  | $ | 2,609.7 |  |  | $ | 2,809.5 |  |  | $ | 3,711.0 |
Defined benefit plans |  |  | 259.6 |  |  |  | 204.9 |  |  |  | 192.5 |
|  |  | 2,869.3 |  |  |  | 3,014.4 |  |  |  | 3,903.5 |
Other employee benefits |  |  | 107,115.3 |  |  |  | 137,803.0 |  |  |  | 161,043.6 |
|  | $ | 109,984.6 |  |  | $ | 140,817.4 |  |  | $ | 164,947.1 |
Employee benefits expense summarized by function |  |  |  |  |  |  |  |  |  |  |  |
Recognized in cost of revenue |  | $ | 64,702.0 |  |  | $ | 83,099.0 |  |  | $ | 98,012.8 |
Recognized in operating expenses |  |  | 45,282.6 |  |  |  | 57,718.4 |  |  |  | 66,934.3 |
|  | $ | 109,984.6 |  |  | $ | 140,817.4 |  |  | $ | 164,947.1 |
Summary of Accrued Profit Sharing Bonus to Employees | Accrued profit sharing bonus to employees is illustrated below:
|  | Years Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Profit sharing bonus to employees |  | $ | 23,165.7 |  |  | $ | 34,753.2 |  |  | $ | 35,601.5 |
Summary of Profit Sharing Bonus to Employees and Compensation to Directors | TSMC’s profit sharing bonus to employees and compensation to directors for 2019, 2020 and 2021 had been approved by the Board of Directors of TSMC, as illustrated below:
|  | Years Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Resolution Date of TSMC’s Board of Directors in its meeting |  |  | February 11, 2020 |  |  |  | February 9, 2021 |  |  |  | February 15, 2022 |
Profit sharing bonus to employees |  | $ | 23,165.7 |  |  | $ | 34,753.2 |  |  | $ | 35,601.5 |
Compensation to directors |  | $ | 360.4 |  |  | $ | 509.8 |  |  | $ | 487.5 |

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