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114 年勞保、健保、勞退級距及負擔費用對照表

【114 年】【113 年】【112 年】

投保級距個人負擔公司負擔備註
勞保健保勞保健保勞退
1,5002774439721,38490
3,0002774439721,384180
4,5002774439721,384270
6,0002774439721,384360
7,5002774439721,384450
8,7002774439721,384522
9,9002774439721,384594
11,1002774439721,384666勞保最低級距
12,5403134431,0971,384752
13,5003384431,1821,384810
15,8403964431,3861,384950
16,5004134431,4441,384990
17,2804324431,5121,3841,037
17,8804474431,5641,3841,073
19,0474764431,6661,3841,143
20,0085004431,7511,3841,200
21,0095254431,8381,3841,261
22,0005504431,9251,3841,320
23,1005774432,0221,3841,386
24,0006004432,1001,3841,440
25,2506324432,2101,3841,515
26,4006604432,3101,3841,584
27,6006904432,4151,3841,656
28,5907154432,5011,3841,715健保最低級距
28,8007204472,5201,3941,728
30,3007584702,6511,4661,818
31,8007954932,7831,5391,908
33,3008335162,9141,6111,998
34,8008705403,0451,6842,088
36,3009085633,1761,7572,178
38,2009555923,3421,8492,292
40,1001,0026223,5091,9402,406
42,0001,0506513,6752,0322,520
43,9001,0986813,8412,1242,634
45,8001,1457104,0082,2162,748勞保最高級距
48,2001,1457484,0082,3322,892
50,6001,1457854,0082,4493,036
53,0001,1458224,0082,5653,180
55,4001,1458594,0082,6813,324
57,8001,1458964,0082,7973,468
60,8001,1459434,0082,9423,648
63,8001,1459904,0083,0873,828
66,8001,1451,0364,0083,2334,008
69,8001,1451,0834,0083,3784,188
72,8001,1451,1294,0083,5234,368
76,5001,1451,1874,0083,7024,590
80,2001,1451,2444,0083,8814,812
83,9001,1451,3014,0084,0605,034
87,6001,1451,3594,0084,2395,256
92,1001,1451,4284,0084,4575,526
96,6001,1451,4984,0084,6755,796
101,1001,1451,5684,0084,8926,066
105,6001,1451,6384,0085,1106,336
110,1001,1451,7084,0085,3286,606
115,5001,1451,7914,0085,5896,930
120,9001,1451,8754,0085,8507,254
126,3001,1451,9594,0086,1127,578
131,7001,1452,0434,0086,3737,902
137,1001,1452,1264,0086,6348,226
142,5001,1452,2104,0086,8968,550
147,9001,1452,2944,0087,1578,874
150,0001,1452,3274,0087,2599,000勞退最高級距
156,4001,1452,4264,0087,5689,000
162,8001,1452,5254,0087,8789,000
169,2001,1452,6244,0088,1889,000
175,6001,1452,7244,0088,4979,000
182,0001,1452,8234,0088,8079,000
189,5001,1452,9394,0089,1709,000
197,0001,1453,0554,0089,5339,000
204,5001,1453,1724,0089,8969,000
212,0001,1453,2884,00810,2599,000
219,5001,1453,4044,00810,6229,000
228,2001,1453,5394,00811,0439,000
236,9001,1453,6744,00811,4649,000
245,6001,1453,8094,00811,8859,000
254,3001,1453,9444,00812,3069,000
263,0001,1454,0794,00812,7279,000
273,0001,1454,2344,00813,2119,000
283,0001,1454,3894,00813,6959,000
293,0001,1454,5444,00814,1799,000
303,0001,1454,7004,00814,6639,000
313,0001,1454,8554,00815,1469,000健保最高級距

注意事項：

  • 本表僅供參考使用，實際負擔保費應依主管機關認定之金額為主
  • 勞保以「日」計收保險費用，健保按「月」計收保險費
  • 適用對象為一般本國人，所列保費以「月」為單位
其他勞工工具
其他財稅工具

勞保級距、負擔費用計算​

  • 勞保投保最低級距為 11,100 元，最高級距為 45,800 元
  • 依 2009年《勞工保險條例》修正後，勞保費率便開始每兩年調升 0.5％，114 年的費率為 普通事故保險費率(11.5%)、就業保險費率(1%)，合計 12.5%，(2025 勞保費率由 12% 調昇為 12.5%)
  • 由個人負擔 20%，公司負擔 70%，政府負擔 10%

ex: 投保薪資 45,800 元，個人負擔 45800 * 12.5% * 20% = 1,145 元、公司負擔 45800 * 12.5% * 70% = 4,008 元

健保級距、負擔費用計算​

  • 勞保投保最低級距為 25,590 元，最高級距為 313,000 元 (2025 年健保最低級距由 27,470 元調昇為 28,590 元，最高級距由 219,500 元調昇為 313,000 元)
  • 健保費會依身份不同有所差別，依一般的「健保第一類身分」，114 年健保費率不調漲，維持為 5.17%
  • 員工有眷屬依附其名下投保健保，須加上眷屬人數計算，超過三位最多就算 3 人
  • 由個人負擔 30%，公司負擔 60%，政府負擔 10%

ex: 投保薪資 45,800 元，個人負擔 45800 * 5.17% * 30% * 1(無眷屬) = 710 元、公司負擔 45800 * 5.17% * 60% * 1.56(1+平均眷屬數) = 2,216 元 (2025 年平均眷屬數為 0.56，未調整)

勞退級距、負擔費用計算​

  • 勞退投保最高級距為 150,000 元
  • 公司負擔為薪資級距 6%
  • 勞退員工可選擇是否自提，自提上限為 6%

ex: 薪資級距 45,800 元，公司負擔為 45800 * 6% = 2,748 元

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