111年度投保薪資與退休金+勞保+健保費分擔表
(公、民營事業、機構及有一定雇主之受僱者適用) |
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級數 | 投保級距 | 勞保費(含就業保險費)不含「職業災害保險費」 | 工資墊償基金 | 健保費 | 勞工退休金 | 勞健保及勞退負擔費用合計 | 備註 | |||
勞工負擔 | 雇主負擔 | 雇主負擔 | 勞工負擔 | 雇主負擔 | 雇主負擔 | 勞工負擔 | 雇主負擔 | |||
1 | 25,250 | 581 | 2,033 | 6 | 392 | 1,238 | 1,515 | 973 | 4,792 | 健保最低級距 |
2 | 26,400 | 607 | 2,125 | 7 | 409 | 1,294 | 1,584 | 1,016 | 5,010 | |
3 | 27,600 | 635 | 2,222 | 7 | 428 | 1,353 | 1,656 | 1,063 | 5,238 | |
4 | 28,800 | 663 | 2,319 | 7 | 447 | 1,412 | 1,728 | 1,110 | 5,466 | |
5 | 30,300 | 697 | 2,439 | 8 | 470 | 1,485 | 1,818 | 1,167 | 5,750 | |
6 | 31,800 | 732 | 2,560 | 8 | 493 | 1,559 | 1,908 | 1,225 | 6,035 | |
7 | 33,300 | 766 | 2,681 | 8 | 516 | 1,632 | 1,998 | 1,282 | 6,319 | |
8 | 34,800 | 801 | 2,802 | 9 | 540 | 1,706 | 2,088 | 1,341 | 6,605 | |
9 | 36,300 | 835 | 2,922 | 9 | 563 | 1,779 | 2,178 | 1,398 | 6,888 | |
10 | 38,200 | 878 | 3,075 | 10 | 592 | 1,872 | 2,292 | 1,470 | 7,249 | |
11 | 40,100 | 922 | 3,228 | 10 | 622 | 1,965 | 2,406 | 1,544 | 7,609 | |
12 | 42,000 | 966 | 3,381 | 11 | 651 | 2,058 | 2,520 | 1,617 | 7,970 | |
13 | 43,900 | 1,010 | 3,534 | 11 | 681 | 2,152 | 2,634 | 1,691 | 8,331 | |
14 | 45,800 | 1,054 | 3,687 | 11 | 710 | 2,245 | 2,748 | 1,764 | 8,691 | 勞保最高級距 |
15 | 48,200 | 1,054 | 3,687 | 11 | 748 | 2,362 | 2,892 | 1,802 | 8,952 | |
16 | 50,600 | 1,054 | 3,687 | 11 | 785 | 2,480 | 3,036 | 1,839 | 9,214 | |
17 | 53,000 | 1,054 | 3,687 | 11 | 822 | 2,598 | 3,180 | 1,876 | 9,476 | |
18 | 55,400 | 1,054 | 3,687 | 11 | 859 | 2,715 | 3,324 | 1,913 | 9,737 | |
19 | 57,800 | 1,054 | 3,687 | 11 | 896 | 2,833 | 3,468 | 1,950 | 9,999 | |
20 | 60,800 | 1,054 | 3,687 | 11 | 943 | 2,980 | 3,648 | 1,997 | 10,326 | |
21 | 63,800 | 1,054 | 3,687 | 11 | 990 | 3,127 | 3,828 | 2,044 | 10,653 | |
22 | 66,800 | 1,054 | 3,687 | 11 | 1,036 | 3,274 | 4,008 | 2,090 | 10,980 | |
23 | 69,800 | 1,054 | 3,687 | 11 | 1,083 | 3,421 | 4,188 | 2,137 | 11,307 | |
24 | 72,800 | 1,054 | 3,687 | 11 | 1,129 | 3,568 | 4,368 | 2,183 | 11,634 | |
25 | 76,500 | 1,054 | 3,687 | 11 | 1,187 | 3,749 | 4,590 | 2,241 | 12,037 | |
26 | 80,200 | 1,054 | 3,687 | 11 | 1,244 | 3,931 | 4,812 | 2,298 | 12,441 | |
27 | 83,900 | 1,054 | 3,687 | 11 | 1,301 | 4,112 | 5,034 | 2,355 | 12,844 | |
28 | 87,600 | 1,054 | 3,687 | 11 | 1,359 | 4,293 | 5,256 | 2,413 | 13,247 | |
29 | 92,100 | 1,054 | 3,687 | 11 | 1,428 | 4,514 | 5,526 | 2,482 | 13,738 | |
30 | 96,600 | 1,054 | 3,687 | 11 | 1,498 | 4,735 | 5,796 | 2,552 | 14,229 | |
31 | 101,100 | 1,054 | 3,687 | 11 | 1,568 | 4,955 | 6,066 | 2,622 | 14,719 | |
32 | 105,600 | 1,054 | 3,687 | 11 | 1,638 | 5,176 | 6,336 | 2,692 | 15,210 | |
33 | 110,100 | 1,054 | 3,687 | 11 | 1,708 | 5,396 | 6,606 | 2,762 | 15,700 | |
34 | 115,500 | 1,054 | 3,687 | 11 | 1,791 | 5,661 | 6,930 | 2,845 | 16,289 | |
35 | 120,900 | 1,054 | 3,687 | 11 | 1,875 | 5,926 | 7,254 | 2,929 | 16,878 | |
36 | 126,300 | 1,054 | 3,687 | 11 | 1,959 | 6,190 | 7,578 | 3,013 | 17,466 | |
37 | 131,700 | 1,054 | 3,687 | 11 | 2,043 | 6,455 | 7,902 | 3,097 | 18,055 | |
38 | 137,100 | 1,054 | 3,687 | 11 | 2,126 | 6,719 | 8,226 | 3,180 | 18,643 | |
39 | 142,500 | 1,054 | 3,687 | 11 | 2,210 | 6,984 | 8,550 | 3,264 | 19,232 | |
40 | 147,900 | 1,054 | 3,687 | 11 | 2,294 | 7,249 | 8,874 | 3,348 | 19,821 | |
41 | 150,000 | 1,054 | 3,687 | 11 | 2,327 | 7,352 | 9,000 | 3,381 | 20,050 | 勞退最高級距 |
42 | 156,400 | 1,054 | 3,687 | 11 | 2,426 | 7,665 | 9,000 | 3,480 | 20,363 | |
43 | 162,800 | 1,054 | 3,687 | 11 | 2,525 | 7,979 | 9,000 | 3,579 | 20,677 | |
44 | 169,200 | 1,054 | 3,687 | 11 | 2,624 | 8,293 | 9,000 | 3,678 | 20,991 | |
45 | 175,600 | 1,054 | 3,687 | 11 | 2,724 | 8,606 | 9,000 | 3,778 | 21,304 | |
46 | 182,000 | 1,054 | 3,687 | 11 | 2,823 | 8,920 | 9,000 | 3,877 | 21,618 | 健保最高級距 |
部分工時 | 1,500 | 255 | 894 | 3 | 392 | 1,238 | 90 | 647 | 2,225 | 勞退最低級距 |
3,000 | 255 | 894 | 3 | 392 | 1,238 | 180 | 647 | 2,315 | ||
4,500 | 255 | 894 | 3 | 392 | 1,238 | 270 | 647 | 2,405 | ||
6,000 | 255 | 894 | 3 | 392 | 1,238 | 360 | 647 | 2,495 | ||
7,500 | 255 | 894 | 3 | 392 | 1,238 | 450 | 647 | 2,585 | ||
8,700 | 255 | 894 | 3 | 392 | 1,238 | 522 | 647 | 2,657 | ||
9,900 | 255 | 894 | 3 | 392 | 1,238 | 594 | 647 | 2,729 | ||
11,100 | 255 | 894 | 3 | 392 | 1,238 | 666 | 647 | 2,801 | 勞保最低級距 | |
12,540 | 288 | 1,010 | 3 | 392 | 1,238 | 752 | 680 | 3,003 | ||
13,500 | 311 | 1,087 | 3 | 392 | 1,238 | 810 | 703 | 3,138 | ||
15,840 | 365 | 1,275 | 4 | 392 | 1,238 | 950 | 757 | 3,467 | ||
16,500 | 380 | 1,329 | 4 | 392 | 1,238 | 990 | 772 | 3,561 | ||
17,280 | 398 | 1,391 | 4 | 392 | 1,238 | 1,037 | 790 | 3,670 | ||
17,880 | 411 | 1,439 | 4 | 392 | 1,238 | 1,073 | 803 | 3,754 | ||
19,047 | 438 | 1,533 | 5 | 392 | 1,238 | 1,143 | 830 | 3,919 | ||
20,008 | 460 | 1,611 | 5 | 392 | 1,238 | 1,200 | 852 | 4,054 | ||
21,009 | 483 | 1,691 | 5 | 392 | 1,238 | 1,261 | 875 | 4,195 | ||
22,000 | 506 | 1,771 | 6 | 392 | 1,238 | 1,320 | 898 | 4,335 | ||
23,100 | 531 | 1,860 | 6 | 392 | 1,238 | 1,386 | 923 | 4,490 | ||
24,000 | 552 | 1,932 | 6 | 392 | 1,238 | 1,440 | 944 | 4,616 | ||
說明 |
一、本表適用對象為一般本國人。 二、本表所列保費係以「月」為計算單位,新加保者自加保日起,按(日)計收勞保費;健保費則按(月)計收保費。 三、勞保投保級距最低為11,100元;健保投保級距最低為25,250元;勞退提繳最低級距為1,500元。 四、勞保投保級距最高為45,800元;健保投保級距最高為182,000元;勞退提繳最高級距為150,000元。 五、上開勞保費用不包含雇主全額負擔之「職業災害保險費」。 六、工資墊償基金,係由雇主依勞工保險投保薪資總額萬分之2.5按月提繳。 |