114 年劳保、健保、劳退级距及负担费用对照表
| 投保級距 | 個人負擔 | 公司負擔 | 備註 | |||
|---|---|---|---|---|---|---|
| 勞保 | 健保 | 勞保 | 健保 | 勞退 | ||
| 1,500 | 277 | 443 | 972 | 1,384 | 90 | |
| 3,000 | 277 | 443 | 972 | 1,384 | 180 | |
| 4,500 | 277 | 443 | 972 | 1,384 | 270 | |
| 6,000 | 277 | 443 | 972 | 1,384 | 360 | |
| 7,500 | 277 | 443 | 972 | 1,384 | 450 | |
| 8,700 | 277 | 443 | 972 | 1,384 | 522 | |
| 9,900 | 277 | 443 | 972 | 1,384 | 594 | |
| 11,100 | 277 | 443 | 972 | 1,384 | 666 | 勞保最低級距 |
| 12,540 | 313 | 443 | 1,097 | 1,384 | 752 | |
| 13,500 | 338 | 443 | 1,182 | 1,384 | 810 | |
| 15,840 | 396 | 443 | 1,386 | 1,384 | 950 | |
| 16,500 | 413 | 443 | 1,444 | 1,384 | 990 | |
| 17,280 | 432 | 443 | 1,512 | 1,384 | 1,037 | |
| 17,880 | 447 | 443 | 1,564 | 1,384 | 1,073 | |
| 19,047 | 476 | 443 | 1,666 | 1,384 | 1,143 | |
| 20,008 | 500 | 443 | 1,751 | 1,384 | 1,200 | |
| 21,009 | 525 | 443 | 1,838 | 1,384 | 1,261 | |
| 22,000 | 550 | 443 | 1,925 | 1,384 | 1,320 | |
| 23,100 | 577 | 443 | 2,022 | 1,384 | 1,386 | |
| 24,000 | 600 | 443 | 2,100 | 1,384 | 1,440 | |
| 25,250 | 632 | 443 | 2,210 | 1,384 | 1,515 | |
| 26,400 | 660 | 443 | 2,310 | 1,384 | 1,584 | |
| 27,600 | 690 | 443 | 2,415 | 1,384 | 1,656 | |
| 28,590 | 715 | 443 | 2,501 | 1,384 | 1,715 | 健保最低級距 |
| 28,800 | 720 | 447 | 2,520 | 1,394 | 1,728 | |
| 30,300 | 758 | 470 | 2,651 | 1,466 | 1,818 | |
| 31,800 | 795 | 493 | 2,783 | 1,539 | 1,908 | |
| 33,300 | 833 | 516 | 2,914 | 1,611 | 1,998 | |
| 34,800 | 870 | 540 | 3,045 | 1,684 | 2,088 | |
| 36,300 | 908 | 563 | 3,176 | 1,757 | 2,178 | |
| 38,200 | 955 | 592 | 3,342 | 1,849 | 2,292 | |
| 40,100 | 1,002 | 622 | 3,509 | 1,940 | 2,406 | |
| 42,000 | 1,050 | 651 | 3,675 | 2,032 | 2,520 | |
| 43,900 | 1,098 | 681 | 3,841 | 2,124 | 2,634 | |
| 45,800 | 1,145 | 710 | 4,008 | 2,216 | 2,748 | 勞保最高級距 |
| 48,200 | 1,145 | 748 | 4,008 | 2,332 | 2,892 | |
| 50,600 | 1,145 | 785 | 4,008 | 2,449 | 3,036 | |
| 53,000 | 1,145 | 822 | 4,008 | 2,565 | 3,180 | |
| 55,400 | 1,145 | 859 | 4,008 | 2,681 | 3,324 | |
| 57,800 | 1,145 | 896 | 4,008 | 2,797 | 3,468 | |
| 60,800 | 1,145 | 943 | 4,008 | 2,942 | 3,648 | |
| 63,800 | 1,145 | 990 | 4,008 | 3,087 | 3,828 | |
| 66,800 | 1,145 | 1,036 | 4,008 | 3,233 | 4,008 | |
| 69,800 | 1,145 | 1,083 | 4,008 | 3,378 | 4,188 | |
| 72,800 | 1,145 | 1,129 | 4,008 | 3,523 | 4,368 | |
| 76,500 | 1,145 | 1,187 | 4,008 | 3,702 | 4,590 | |
| 80,200 | 1,145 | 1,244 | 4,008 | 3,881 | 4,812 | |
| 83,900 | 1,145 | 1,301 | 4,008 | 4,060 | 5,034 | |
| 87,600 | 1,145 | 1,359 | 4,008 | 4,239 | 5,256 | |
| 92,100 | 1,145 | 1,428 | 4,008 | 4,457 | 5,526 | |
| 96,600 | 1,145 | 1,498 | 4,008 | 4,675 | 5,796 | |
| 101,100 | 1,145 | 1,568 | 4,008 | 4,892 | 6,066 | |
| 105,600 | 1,145 | 1,638 | 4,008 | 5,110 | 6,336 | |
| 110,100 | 1,145 | 1,708 | 4,008 | 5,328 | 6,606 | |
| 115,500 | 1,145 | 1,791 | 4,008 | 5,589 | 6,930 | |
| 120,900 | 1,145 | 1,875 | 4,008 | 5,850 | 7,254 | |
| 126,300 | 1,145 | 1,959 | 4,008 | 6,112 | 7,578 | |
| 131,700 | 1,145 | 2,043 | 4,008 | 6,373 | 7,902 | |
| 137,100 | 1,145 | 2,126 | 4,008 | 6,634 | 8,226 | |
| 142,500 | 1,145 | 2,210 | 4,008 | 6,896 | 8,550 | |
| 147,900 | 1,145 | 2,294 | 4,008 | 7,157 | 8,874 | |
| 150,000 | 1,145 | 2,327 | 4,008 | 7,259 | 9,000 | 勞退最高級距 |
| 156,400 | 1,145 | 2,426 | 4,008 | 7,568 | 9,000 | |
| 162,800 | 1,145 | 2,525 | 4,008 | 7,878 | 9,000 | |
| 169,200 | 1,145 | 2,624 | 4,008 | 8,188 | 9,000 | |
| 175,600 | 1,145 | 2,724 | 4,008 | 8,497 | 9,000 | |
| 182,000 | 1,145 | 2,823 | 4,008 | 8,807 | 9,000 | |
| 189,500 | 1,145 | 2,939 | 4,008 | 9,170 | 9,000 | |
| 197,000 | 1,145 | 3,055 | 4,008 | 9,533 | 9,000 | |
| 204,500 | 1,145 | 3,172 | 4,008 | 9,896 | 9,000 | |
| 212,000 | 1,145 | 3,288 | 4,008 | 10,259 | 9,000 | |
| 219,500 | 1,145 | 3,404 | 4,008 | 10,622 | 9,000 | |
| 228,200 | 1,145 | 3,539 | 4,008 | 11,043 | 9,000 | |
| 236,900 | 1,145 | 3,674 | 4,008 | 11,464 | 9,000 | |
| 245,600 | 1,145 | 3,809 | 4,008 | 11,885 | 9,000 | |
| 254,300 | 1,145 | 3,944 | 4,008 | 12,306 | 9,000 | |
| 263,000 | 1,145 | 4,079 | 4,008 | 12,727 | 9,000 | |
| 273,000 | 1,145 | 4,234 | 4,008 | 13,211 | 9,000 | |
| 283,000 | 1,145 | 4,389 | 4,008 | 13,695 | 9,000 | |
| 293,000 | 1,145 | 4,544 | 4,008 | 14,179 | 9,000 | |
| 303,000 | 1,145 | 4,700 | 4,008 | 14,663 | 9,000 | |
| 313,000 | 1,145 | 4,855 | 4,008 | 15,146 | 9,000 | 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％，114 年的费率为普通事故保险费率(11.5%)、就业保险费率(1%)，合计
12.5%，(2025 劳保费率由12% 调升为12.5%) - 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 * 12.5% * 20% = 1,145 元、公司负担 45800 * 12.5% * 70% = 4,008 元
健保级距、负担费用计算
- 劳保投保最低级距为25,590 元，最高级距为313,000 元(2025 年健保最低级距由27,470 元调升为28,590 元，最高级距由219,500 元调升为313,000 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」，114 年健保费率不调涨，维持为
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(2025 年平均眷属数为0.56，未调整)
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