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113 年劳保、健保、劳退级距及负担费用对照表

【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
1,5002664269331,32990
3,0002664269331,329180
4,5002664269331,329270
6,0002664269331,329360
7,5002664269331,329450
8,7002664269331,329522
9,9002664269331,329594
11,1002664269331,329666勞保最低級距
12,5403014261,0541,329752
13,5003244261,1351,329810
15,8403804261,3311,329950
16,5003964261,3871,329990
17,2804154261,4521,3291,037
17,8804294261,5021,3291,073
19,0474574261,6001,3291,143
20,0084804261,6811,3291,200
21,0095044261,7651,3291,261
22,0005284261,8481,3291,320
23,1005544261,9411,3291,386
24,0005764262,0161,3291,440
25,2506074262,1211,3291,515
26,4006344262,2181,3291,584
27,4706594262,3071,3291,648健保最低級距
27,6006624282,3181,3361,656
28,8006924472,4201,3941,728
30,3007284702,5451,4661,818
31,8007644932,6721,5391,908
33,3008005162,7971,6111,998
34,8008365402,9241,6842,088
36,3008725633,0491,7572,178
38,2009165923,2081,8492,292
40,1009626223,3691,9402,406
42,0001,0086513,5282,0322,520
43,9001,0546813,6872,1242,634
45,8001,1007103,8482,2162,748勞保最高級距
48,2001,1007483,8482,3322,892
50,6001,1007853,8482,4493,036
53,0001,1008223,8482,5653,180
55,4001,1008593,8482,6813,324
57,8001,1008963,8482,7973,468
60,8001,1009433,8482,9423,648
63,8001,1009903,8483,0873,828
66,8001,1001,0363,8483,2334,008
69,8001,1001,0833,8483,3784,188
72,8001,1001,1293,8483,5234,368
76,5001,1001,1873,8483,7024,590
80,2001,1001,2443,8483,8814,812
83,9001,1001,3013,8484,0605,034
87,6001,1001,3593,8484,2395,256
92,1001,1001,4283,8484,4575,526
96,6001,1001,4983,8484,6755,796
101,1001,1001,5683,8484,8926,066
105,6001,1001,6383,8485,1106,336
110,1001,1001,7083,8485,3286,606
115,5001,1001,7913,8485,5896,930
120,9001,1001,8753,8485,8507,254
126,3001,1001,9593,8486,1127,578
131,7001,1002,0433,8486,3737,902
137,1001,1002,1263,8486,6348,226
142,5001,1002,2103,8486,8968,550
147,9001,1002,2943,8487,1578,874
150,0001,1002,3273,8487,2599,000勞退最高級距
156,4001,1002,4263,8487,5689,000
162,8001,1002,5253,8487,8789,000
169,2001,1002,6243,8488,1889,000
175,6001,1002,7243,8488,4979,000
182,0001,1002,8233,8488,8079,000
189,5001,1002,9393,8489,1709,000
197,0001,1003,0553,8489,5339,000
204,5001,1003,1723,8489,8969,000
212,0001,1003,2883,84810,2599,000
219,5001,1003,4043,84810,6229,000健保最高級距

注意事项：

  • 本表仅供参考使用，实际负担保费应依主管机关认定之金额为主
  • 劳保以「日」计收保险费用，健保按「月」计收保险费
  • 适用对象为一般本国人，所列保费以「月」为单位

劳保级距、负担费用计算​

  • 劳保投保最低级距为 11,100 元，最高级距为 45,800 元
  • 依2009年《劳工保险条例》修正后，劳保费率便开始每两年调升0.5％，112 年的费率为普通事故保险费率(11%)、就业保险费率(1%)，合计12%
  • 由个人负担 20%，公司负担 70%，政府负担 10%

ex: 投保薪资 45,800 元，个人负担 45800 * 12% * 20% = 1,100 元、公司负担 45800 * 12% * 70% = 3,848 元

健保级距、负担费用计算​

  • 劳保投保最低级距为 27,470 元，最高级距为 219,500 元 (2024 年劳保最低级距由 26,400 元调升为 27,470 元)
  • 健保费会依身份不同有所差别，依一般的「健保第一类身分」，112 年健保费率为 5.17%
  • 员工有眷属依附其名下投保健保，须加上眷属人数计算，超过三位最多就算 3 人
  • 由个人负担 30%，公司负担 60%，政府负担 10%

ex: 投保薪资45,800 元，个人负担45800 * 5.17% * 30% * 1(无眷属) = 710 元、公司负担45800 * 5.17% * 60% * 1.56(1+平均眷属数) = 2,216 元(2024 年平均眷属数由 0.57 调降为 0.56)

劳退级距、负担费用计算​

  • 劳退投保最高级距为 150,000 元
  • 公司负担为薪资级距 6%
  • 劳退员工可选择是否自提，自提上限为 6%

ex: 薪资级距 45,800 元，公司负担为 45800 * 6% = 2,748 元