完整投保薪資分級表
金額單位:新臺幣元。勞保負擔欄為勞保普通事故加就保合計,按 30 天整月;健保欄為本人與眷屬自付,未列雇主負擔。
勞保完整級距表(11 級)
| 級距 | 月薪範圍 | 月投保薪資/金額 | 勞工自付(勞保+就保) | 雇主負擔(勞保+就保) |
|---|---|---|---|---|
| 1 | 29,500 以下 | 29,500 | 738 | 2,582 |
| 2 | 29,501~30,300 | 30,300 | 758 | 2,651 |
| 3 | 30,301~31,800 | 31,800 | 795 | 2,783 |
| 4 | 31,801~33,300 | 33,300 | 833 | 2,914 |
| 5 | 33,301~34,800 | 34,800 | 870 | 3,045 |
| 6 | 34,801~36,300 | 36,300 | 908 | 3,176 |
| 7 | 36,301~38,200 | 38,200 | 955 | 3,342 |
| 8 | 38,201~40,100 | 40,100 | 1,002 | 3,509 |
| 9 | 40,101~42,000 | 42,000 | 1,050 | 3,675 |
| 10 | 42,001~43,900 | 43,900 | 1,098 | 3,841 |
| 11 | 43,901 以上 | 45,800 | 1,145 | 4,008 |
職災保險完整級距表(21 級)
| 級距 | 月薪範圍 | 月投保薪資/金額 |
|---|---|---|
| 1 | 29,500 以下 | 29,500 |
| 2 | 29,501~30,300 | 30,300 |
| 3 | 30,301~31,800 | 31,800 |
| 4 | 31,801~33,300 | 33,300 |
| 5 | 33,301~34,800 | 34,800 |
| 6 | 34,801~36,300 | 36,300 |
| 7 | 36,301~38,200 | 38,200 |
| 8 | 38,201~40,100 | 40,100 |
| 9 | 40,101~42,000 | 42,000 |
| 10 | 42,001~43,900 | 43,900 |
| 11 | 43,901~45,800 | 45,800 |
| 12 | 45,801~48,200 | 48,200 |
| 13 | 48,201~50,600 | 50,600 |
| 14 | 50,601~53,000 | 53,000 |
| 15 | 53,001~55,400 | 55,400 |
| 16 | 55,401~57,800 | 57,800 |
| 17 | 57,801~60,800 | 60,800 |
| 18 | 60,801~63,800 | 63,800 |
| 19 | 63,801~66,800 | 66,800 |
| 20 | 66,801~69,800 | 69,800 |
| 21 | 69,801 以上 | 72,800 |
健保完整級距表(58 級)
| 級距 | 月薪範圍 | 月投保薪資/金額 | 本人 | +1 口 | +2 口 | +3 口 |
|---|---|---|---|---|---|---|
| 1 | 29,500 以下 | 29,500 | 458 | 916 | 1,374 | 1,832 |
| 2 | 29,501~30,300 | 30,300 | 470 | 940 | 1,410 | 1,880 |
| 3 | 30,301~31,800 | 31,800 | 493 | 986 | 1,479 | 1,972 |
| 4 | 31,801~33,300 | 33,300 | 516 | 1,032 | 1,548 | 2,064 |
| 5 | 33,301~34,800 | 34,800 | 540 | 1,080 | 1,620 | 2,160 |
| 6 | 34,801~36,300 | 36,300 | 563 | 1,126 | 1,689 | 2,252 |
| 7 | 36,301~38,200 | 38,200 | 592 | 1,184 | 1,776 | 2,368 |
| 8 | 38,201~40,100 | 40,100 | 622 | 1,244 | 1,866 | 2,488 |
| 9 | 40,101~42,000 | 42,000 | 651 | 1,302 | 1,953 | 2,604 |
| 10 | 42,001~43,900 | 43,900 | 681 | 1,362 | 2,043 | 2,724 |
| 11 | 43,901~45,800 | 45,800 | 710 | 1,420 | 2,130 | 2,840 |
| 12 | 45,801~48,200 | 48,200 | 748 | 1,496 | 2,244 | 2,992 |
| 13 | 48,201~50,600 | 50,600 | 785 | 1,570 | 2,355 | 3,140 |
| 14 | 50,601~53,000 | 53,000 | 822 | 1,644 | 2,466 | 3,288 |
| 15 | 53,001~55,400 | 55,400 | 859 | 1,718 | 2,577 | 3,436 |
| 16 | 55,401~57,800 | 57,800 | 896 | 1,792 | 2,688 | 3,584 |
| 17 | 57,801~60,800 | 60,800 | 943 | 1,886 | 2,829 | 3,772 |
| 18 | 60,801~63,800 | 63,800 | 990 | 1,980 | 2,970 | 3,960 |
| 19 | 63,801~66,800 | 66,800 | 1,036 | 2,072 | 3,108 | 4,144 |
| 20 | 66,801~69,800 | 69,800 | 1,083 | 2,166 | 3,249 | 4,332 |
| 21 | 69,801~72,800 | 72,800 | 1,129 | 2,258 | 3,387 | 4,516 |
| 22 | 72,801~76,500 | 76,500 | 1,187 | 2,374 | 3,561 | 4,748 |
| 23 | 76,501~80,200 | 80,200 | 1,244 | 2,488 | 3,732 | 4,976 |
| 24 | 80,201~83,900 | 83,900 | 1,301 | 2,602 | 3,903 | 5,204 |
| 25 | 83,901~87,600 | 87,600 | 1,359 | 2,718 | 4,077 | 5,436 |
| 26 | 87,601~92,100 | 92,100 | 1,428 | 2,856 | 4,284 | 5,712 |
| 27 | 92,101~96,600 | 96,600 | 1,498 | 2,996 | 4,494 | 5,992 |
| 28 | 96,601~101,100 | 101,100 | 1,568 | 3,136 | 4,704 | 6,272 |
| 29 | 101,101~105,600 | 105,600 | 1,638 | 3,276 | 4,914 | 6,552 |
| 30 | 105,601~110,100 | 110,100 | 1,708 | 3,416 | 5,124 | 6,832 |
| 31 | 110,101~115,500 | 115,500 | 1,791 | 3,582 | 5,373 | 7,164 |
| 32 | 115,501~120,900 | 120,900 | 1,875 | 3,750 | 5,625 | 7,500 |
| 33 | 120,901~126,300 | 126,300 | 1,959 | 3,918 | 5,877 | 7,836 |
| 34 | 126,301~131,700 | 131,700 | 2,043 | 4,086 | 6,129 | 8,172 |
| 35 | 131,701~137,100 | 137,100 | 2,126 | 4,252 | 6,378 | 8,504 |
| 36 | 137,101~142,500 | 142,500 | 2,210 | 4,420 | 6,630 | 8,840 |
| 37 | 142,501~147,900 | 147,900 | 2,294 | 4,588 | 6,882 | 9,176 |
| 38 | 147,901~150,000 | 150,000 | 2,327 | 4,654 | 6,981 | 9,308 |
| 39 | 150,001~156,400 | 156,400 | 2,426 | 4,852 | 7,278 | 9,704 |
| 40 | 156,401~162,800 | 162,800 | 2,525 | 5,050 | 7,575 | 10,100 |
| 41 | 162,801~169,200 | 169,200 | 2,624 | 5,248 | 7,872 | 10,496 |
| 42 | 169,201~175,600 | 175,600 | 2,724 | 5,448 | 8,172 | 10,896 |
| 43 | 175,601~182,000 | 182,000 | 2,823 | 5,646 | 8,469 | 11,292 |
| 44 | 182,001~189,500 | 189,500 | 2,939 | 5,878 | 8,817 | 11,756 |
| 45 | 189,501~197,000 | 197,000 | 3,055 | 6,110 | 9,165 | 12,220 |
| 46 | 197,001~204,500 | 204,500 | 3,172 | 6,344 | 9,516 | 12,688 |
| 47 | 204,501~212,000 | 212,000 | 3,288 | 6,576 | 9,864 | 13,152 |
| 48 | 212,001~219,500 | 219,500 | 3,404 | 6,808 | 10,212 | 13,616 |
| 49 | 219,501~228,200 | 228,200 | 3,539 | 7,078 | 10,617 | 14,156 |
| 50 | 228,201~236,900 | 236,900 | 3,674 | 7,348 | 11,022 | 14,696 |
| 51 | 236,901~245,600 | 245,600 | 3,809 | 7,618 | 11,427 | 15,236 |
| 52 | 245,601~254,300 | 254,300 | 3,944 | 7,888 | 11,832 | 15,776 |
| 53 | 254,301~263,000 | 263,000 | 4,079 | 8,158 | 12,237 | 16,316 |
| 54 | 263,001~273,000 | 273,000 | 4,234 | 8,468 | 12,702 | 16,936 |
| 55 | 273,001~283,000 | 283,000 | 4,389 | 8,778 | 13,167 | 17,556 |
| 56 | 283,001~293,000 | 293,000 | 4,544 | 9,088 | 13,632 | 18,176 |
| 57 | 293,001~303,000 | 303,000 | 4,700 | 9,400 | 14,100 | 18,800 |
| 58 | 303,001 以上 | 313,000 | 4,855 | 9,710 | 14,565 | 19,420 |
勞退完整級距表(62 級)
| 級距 | 月薪範圍 | 月提繳工資 |
|---|---|---|
| 1 | 1,500 以下 | 1,500 |
| 2 | 1,501~3,000 | 3,000 |
| 3 | 3,001~4,500 | 4,500 |
| 4 | 4,501~6,000 | 6,000 |
| 5 | 6,001~7,500 | 7,500 |
| 6 | 7,501~8,700 | 8,700 |
| 7 | 8,701~9,900 | 9,900 |
| 8 | 9,901~11,100 | 11,100 |
| 9 | 11,101~12,540 | 12,540 |
| 10 | 12,541~13,500 | 13,500 |
| 11 | 13,501~15,840 | 15,840 |
| 12 | 15,841~16,500 | 16,500 |
| 13 | 16,501~17,280 | 17,280 |
| 14 | 17,281~17,880 | 17,880 |
| 15 | 17,881~19,047 | 19,047 |
| 16 | 19,048~20,008 | 20,008 |
| 17 | 20,009~21,009 | 21,009 |
| 18 | 21,010~22,000 | 22,000 |
| 19 | 22,001~23,100 | 23,100 |
| 20 | 23,101~24,000 | 24,000 |
| 21 | 24,001~25,250 | 25,250 |
| 22 | 25,251~26,400 | 26,400 |
| 23 | 26,401~27,600 | 27,600 |
| 24 | 27,601~28,590 | 28,590 |
| 25 | 28,591~29,500 | 29,500 |
| 26 | 29,501~30,300 | 30,300 |
| 27 | 30,301~31,800 | 31,800 |
| 28 | 31,801~33,300 | 33,300 |
| 29 | 33,301~34,800 | 34,800 |
| 30 | 34,801~36,300 | 36,300 |
| 31 | 36,301~38,200 | 38,200 |
| 32 | 38,201~40,100 | 40,100 |
| 33 | 40,101~42,000 | 42,000 |
| 34 | 42,001~43,900 | 43,900 |
| 35 | 43,901~45,800 | 45,800 |
| 36 | 45,801~48,200 | 48,200 |
| 37 | 48,201~50,600 | 50,600 |
| 38 | 50,601~53,000 | 53,000 |
| 39 | 53,001~55,400 | 55,400 |
| 40 | 55,401~57,800 | 57,800 |
| 41 | 57,801~60,800 | 60,800 |
| 42 | 60,801~63,800 | 63,800 |
| 43 | 63,801~66,800 | 66,800 |
| 44 | 66,801~69,800 | 69,800 |
| 45 | 69,801~72,800 | 72,800 |
| 46 | 72,801~76,500 | 76,500 |
| 47 | 76,501~80,200 | 80,200 |
| 48 | 80,201~83,900 | 83,900 |
| 49 | 83,901~87,600 | 87,600 |
| 50 | 87,601~92,100 | 92,100 |
| 51 | 92,101~96,600 | 96,600 |
| 52 | 96,601~101,100 | 101,100 |
| 53 | 101,101~105,600 | 105,600 |
| 54 | 105,601~110,100 | 110,100 |
| 55 | 110,101~115,500 | 115,500 |
| 56 | 115,501~120,900 | 120,900 |
| 57 | 120,901~126,300 | 126,300 |
| 58 | 126,301~131,700 | 131,700 |
| 59 | 131,701~137,100 | 137,100 |
| 60 | 137,101~142,500 | 142,500 |
| 61 | 142,501~147,900 | 147,900 |
| 62 | 147,901 以上 | 150,000 |
費率與負擔比例
含就保者的勞保普通事故實收費率 11.5%,加就保 1%(勞保及就保合計分擔金額表、勞保局實收費率說明);勞工 20%、投保單位 70%、政府 10%(勞保條例第 15 條)。
健保費率 5.17%,平均眷口數 0.56(健保負擔金額表附註)。受僱者第一類負擔比例:本人與眷屬 30%、投保單位 60%、政府 10%(健保法第 27 條)。「前項眷屬之保險費,由被保險人繳納;超過三口者,以三口計」(健保法第 18 條)。
查詢範圍與特殊級距
查詢不處理勞保特殊級距。備註二:職訓機構受訓者未達最低工資 15 級 13,500/15,840/16,500/17,280/17,880/19,047/20,008/21,009/22,000/23,100/24,000/25,250/26,400/27,600/28,590;備註三:部分工時 11,100、12,540 兩級;備註四:庇護性就業 6,000/7,500/8,700/9,900/11,100/12,540。勞保投保薪資分級表與備註
勞退查詢直接對照月提繳分級表。健保本人及眷屬自付金額取自負擔金額表(一)的自付欄;該表的雇主欄適用公務人員,本頁不採用該欄。雇主負擔請用 勞健保費計算 試算。
常見問題
這份投保薪資分級表何時適用?
115 年(2026 年)1 月 1 日起適用。勞保、職災保險、健保與勞退分別依各自的分級表查詢。
勞保月投保薪資如何申報?
月投保薪資,係指由投保單位按被保險人之月薪資總額,依投保薪資分級表之規定,向保險人申報之薪資。
健保眷屬超過三口如何計算?
前項眷屬之保險費,由被保險人繳納;超過三口者,以三口計。本頁列出本人及加一至三口眷屬的自付金額。
勞退雇主提繳的依據是什麼?
雇主應為第七條第一項規定之勞工負擔提繳之退休金,不得低於勞工每月工資百分之六。本頁以月提繳工資 × 6% 試算並四捨五入到元。
勞保與健保的最高級相同嗎?
不同。勞保最高月投保薪資為 45,800 元,健保最高投保金額為 313,000 元。
這個查詢包含部分工時特殊級距嗎?
查詢不處理勞保部分工時、職訓與庇護性就業的特殊級距。部分工時勞工保險被保險人之薪資報酬未達最低工資者,其月投保薪資分11,100元(11,100元以下者)及12,540元(11,101元至12,540元)二級。特殊級距另見說明與官方表。
資料來源
- 勞保局:勞工保險投保薪資分級表(115 年 1 月 1 日起適用)
- 勞保局:勞工職業災害保險投保薪資分級表
- 勞保局:勞工退休金月提繳分級表
- 勞保局:勞保普通事故及就業保險合計分擔金額表
- 行政院公報:全民健康保險投保金額分級表(115 年 1 月 1 日生效)
- 健保署:保險費負擔金額表(一)
- 勞保局:保險費費率及負擔比例
- 全國法規資料庫:勞工保險條例
- 全國法規資料庫:全民健康保險法
- 全國法規資料庫:勞工退休金條例
本頁資料查核日期:2026 年 10 月。查詢依本頁列出的分級表及分擔金額表,實際申報與負擔請核對官方資料;特殊級距不納入查詢。