2022 年 12 月 23 日 新平稅務記帳士事務所 更新日期:2023 年 10 月 14 日
新的一年又來了,112年的勞健保表也要更新了,每次到年底都有人敲碗要新版,我們今年簡化了對照表,讓大家可以更方便的使用,如果要詳細的計算可以參考勞健保試算表與對照表。
民國112年變動事項
- 基本工資由25,250元調漲至26,400元
- 勞保普通事故費率由10.5%調漲至11%
- 健保費率維持5.17%不變,而平均眷口由0.58人調降至0.57人
注意事項
- 勞保是以「日」為單位收費,不論大小月都是30天計,如果當月有入職、離職者,要記得調整工作天數。天數計算詳見 5分鐘搞懂勞健保怎麼算?附試算表。
- 健保是以「月」為單位收費,月底投保的單位要負責,所以月中離職不可以扣健保費。
- 職業災害費率請於勞保繳費單查詢,或參考勞保局職災費率表。
- 薪資介於兩個級距之間時,要選擇較高的級距,如:35,000介於34,800與36,300之間,就要以36,300為準。
- 其他注意事項請參考:創業要懂的勞健保知識
勞健保、勞退三合一費用對照表
投保情況(選填)
投保天數注1
勞退自願提繳
扶養人數
災保費率注3
%
投保級距 | 勞保+就保+災保 | 健保費 | 勞工退休金 | 合計 | ||||
---|---|---|---|---|---|---|---|---|
個人負擔 | 單位負擔 | 個人負擔 | 單位負擔 | 個人負擔 | 單位負擔 | 個人負擔 | 單位負擔 |
1,500 | 266 | 933 | 409 | 1,286 | 0 | 90 | 675 | 2,309 |
3,000 | 266 | 933 | 409 | 1,286 | 0 | 180 | 675 | 2,399 |
4,500 | 266 | 933 | 409 | 1,286 | 0 | 270 | 675 | 2,489 |
6,000 | 266 | 933 | 409 | 1,286 | 0 | 360 | 675 | 2,579 |
7,500 | 266 | 933 | 409 | 1,286 | 0 | 450 | 675 | 2,669 |
8,700 | 266 | 933 | 409 | 1,286 | 0 | 522 | 675 | 2,741 |
9,900 | 266 | 933 | 409 | 1,286 | 0 | 594 | 675 | 2,813 |
11,100 | 266 | 933 | 409 | 1,286 | 0 | 666 | 675 | 2,885 |
12,540 | 301 | 1,054 | 409 | 1,286 | 0 | 752 | 710 | 3,092 |
13,500 | 324 | 1,135 | 409 | 1,286 | 0 | 810 | 733 | 3,231 |
15,840 | 380 | 1,331 | 409 | 1,286 | 0 | 950 | 789 | 3,567 |
16,500 | 396 | 1,387 | 409 | 1,286 | 0 | 990 | 805 | 3,663 |
17,280 | 415 | 1,452 | 409 | 1,286 | 0 | 1,037 | 824 | 3,775 |
17,880 | 429 | 1,502 | 409 | 1,286 | 0 | 1,073 | 838 | 3,861 |
19,047 | 457 | 1,600 | 409 | 1,286 | 0 | 1,143 | 866 | 4,029 |
20,008 | 480 | 1,681 | 409 | 1,286 | 0 | 1,200 | 889 | 4,167 |
21,009 | 504 | 1,765 | 409 | 1,286 | 0 | 1,261 | 913 | 4,312 |
22,000 | 528 | 1,848 | 409 | 1,286 | 0 | 1,320 | 937 | 4,454 |
23,100 | 554 | 1,941 | 409 | 1,286 | 0 | 1,386 | 963 | 4,613 |
24,000 | 576 | 2,016 | 409 | 1,286 | 0 | 1,440 | 985 | 4,742 |
25,250 | 607 | 2,121 | 409 | 1,286 | 0 | 1,515 | 1,016 | 4,922 |
26,400 | 634 | 2,218 | 409 | 1,286 | 0 | 1,584 | 1,043 | 5,088 |
27,600 | 662 | 2,318 | 428 | 1,344 | 0 | 1,656 | 1,090 | 5,318 |
28,800 | 692 | 2,420 | 447 | 1,403 | 0 | 1,728 | 1,139 | 5,551 |
30,300 | 728 | 2,545 | 470 | 1,476 | 0 | 1,818 | 1,198 | 5,839 |
31,800 | 764 | 2,672 | 493 | 1,549 | 0 | 1,908 | 1,257 | 6,129 |
33,300 | 800 | 2,797 | 516 | 1,622 | 0 | 1,998 | 1,316 | 6,417 |
34,800 | 836 | 2,924 | 540 | 1,695 | 0 | 2,088 | 1,376 | 6,707 |
36,300 | 872 | 3,049 | 563 | 1,768 | 0 | 2,178 | 1,435 | 6,995 |
38,200 | 916 | 3,208 | 592 | 1,860 | 0 | 2,292 | 1,508 | 7,360 |
40,100 | 962 | 3,369 | 622 | 1,953 | 0 | 2,406 | 1,584 | 7,728 |
42,000 | 1,008 | 3,528 | 651 | 2,045 | 0 | 2,520 | 1,659 | 8,093 |
43,900 | 1,054 | 3,687 | 681 | 2,138 | 0 | 2,634 | 1,735 | 8,459 |
45,800 | 1,100 | 3,848 | 710 | 2,231 | 0 | 2,748 | 1,810 | 8,827 |
48,200 | 1,100 | 3,848 | 748 | 2,347 | 0 | 2,892 | 1,848 | 9,087 |
50,600 | 1,100 | 3,848 | 785 | 2,464 | 0 | 3,036 | 1,885 | 9,348 |
53,000 | 1,100 | 3,848 | 822 | 2,581 | 0 | 3,180 | 1,922 | 9,609 |
55,400 | 1,100 | 3,848 | 859 | 2,698 | 0 | 3,324 | 1,959 | 9,870 |
57,800 | 1,100 | 3,848 | 896 | 2,815 | 0 | 3,468 | 1,996 | 10,131 |
60,800 | 1,100 | 3,848 | 943 | 2,961 | 0 | 3,648 | 2,043 | 10,457 |
63,800 | 1,100 | 3,848 | 990 | 3,107 | 0 | 3,828 | 2,090 | 10,783 |
66,800 | 1,100 | 3,848 | 1,036 | 3,253 | 0 | 4,008 | 2,136 | 11,109 |
69,800 | 1,100 | 3,848 | 1,083 | 3,399 | 0 | 4,188 | 2,183 | 11,435 |
72,800 | 1,100 | 3,848 | 1,129 | 3,545 | 0 | 4,368 | 2,229 | 11,761 |
76,500 | 1,100 | 3,848 | 1,187 | 3,726 | 0 | 4,590 | 2,287 | 12,164 |
80,200 | 1,100 | 3,848 | 1,244 | 3,906 | 0 | 4,812 | 2,344 | 12,566 |
83,900 | 1,100 | 3,848 | 1,301 | 4,086 | 0 | 5,034 | 2,401 | 12,968 |
87,600 | 1,100 | 3,848 | 1,359 | 4,266 | 0 | 5,256 | 2,459 | 13,370 |
92,100 | 1,100 | 3,848 | 1,428 | 4,485 | 0 | 5,526 | 2,528 | 13,859 |
96,600 | 1,100 | 3,848 | 1,498 | 4,705 | 0 | 5,796 | 2,598 | 14,349 |
101,100 | 1,100 | 3,848 | 1,568 | 4,924 | 0 | 6,066 | 2,668 | 14,838 |
105,600 | 1,100 | 3,848 | 1,638 | 5,143 | 0 | 6,336 | 2,738 | 15,327 |
110,100 | 1,100 | 3,848 | 1,708 | 5,362 | 0 | 6,606 | 2,808 | 15,816 |
115,500 | 1,100 | 3,848 | 1,791 | 5,625 | 0 | 6,930 | 2,891 | 16,403 |
120,900 | 1,100 | 3,848 | 1,875 | 5,888 | 0 | 7,254 | 2,975 | 16,990 |
126,300 | 1,100 | 3,848 | 1,959 | 6,151 | 0 | 7,578 | 3,059 | 17,577 |
131,700 | 1,100 | 3,848 | 2,043 | 6,414 | 0 | 7,902 | 3,143 | 18,164 |
137,100 | 1,100 | 3,848 | 2,126 | 6,677 | 0 | 8,226 | 3,226 | 18,751 |
142,500 | 1,100 | 3,848 | 2,210 | 6,940 | 0 | 8,550 | 3,310 | 19,338 |
147,900 | 1,100 | 3,848 | 2,294 | 7,203 | 0 | 8,874 | 3,394 | 19,925 |
150,000 | 1,100 | 3,848 | 2,327 | 7,305 | 0 | 9,000 | 3,427 | 20,153 |
156,400 | 1,100 | 3,848 | 2,426 | 7,617 | 0 | 9,000 | 3,526 | 20,465 |
162,800 | 1,100 | 3,848 | 2,525 | 7,929 | 0 | 9,000 | 3,625 | 20,777 |
169,200 | 1,100 | 3,848 | 2,624 | 8,240 | 0 | 9,000 | 3,724 | 21,088 |
175,600 | 1,100 | 3,848 | 2,724 | 8,552 | 0 | 9,000 | 3,824 | 21,400 |
182,000 | 1,100 | 3,848 | 2,823 | 8,864 | 0 | 9,000 | 3,923 | 21,712 |
189,500 | 1,100 | 3,848 | 2,939 | 9,229 | 0 | 9,000 | 4,039 | 22,077 |
197,000 | 1,100 | 3,848 | 3,055 | 9,594 | 0 | 9,000 | 4,155 | 22,442 |
204,500 | 1,100 | 3,848 | 3,172 | 9,959 | 0 | 9,000 | 4,272 | 22,807 |
212,000 | 1,100 | 3,848 | 3,288 | 10,325 | 0 | 9,000 | 4,388 | 23,173 |
219,500 | 1,100 | 3,848 | 3,404 | 10,690 | 0 | 9,000 | 4,504 | 23,538 |
勞保45800
健保63800
那勞退是多少
63800,但還是以您實際申報為主。