2022 勞保、健保、勞退級距、負擔金額整理表

shiun

隨著2022年(民國111年)基本工資調漲,勞保局也更新了「勞工保險投保薪資分級表」、「勞工退休金月提繳分級表」,將從1月1日起正式實施。搭配著新政策的上路,預估將會有349萬名勞工受到影響,不免讓人好奇自己是不是其中之一。隨著投保級距增加之後,對我有什麼影響?每個月要負擔的金額變多了嗎?勞退會多扣嗎?本篇文章整理出了更新版的勞保、健保的投保級距以及勞退與負擔金額的部分,方便雇主、人資們快速對照!

示意圖
示意圖

2022(民國111年)勞保、健保、勞退投保級距分攤對照表

雇主負擔員工負擔
投保級距勞保健保勞退
(級距*6%)
投保級距勞保健保
150089412389011,100255392
3000894123818011,100255392
4500894123827011,100255392
6000894123836011,100255392
7500894123845011,100255392
8700894123852211,100255392
9900894123859411,100255392
11,100894123866611,100255392
12,5401010123875212,540288392
13,5001087123881013,500311392
15,8401275123895015,840365392
16,5001329123899016,500380392
17,28013911238103717,280398392
17,88014391238107317,880411392
19,04715331238114319,047438392
20,00816111238120020,008460392
21,00916911238126121,009483392
22,00017711238132022,000506392
23,10018601238138623,100531392
24,00019321238144024,000552392
25,25020331238151525,250581392
26,40021251294158426,400607409
27,60022221353165627,600635428
28,80023191412172828,800663447
30,30024391485181830,300697470
31,80025601559190831,800732493
33,30026811632199833,300766516
34,80028021706208834,800801540
36,30029221779217836,300835563
38,20030751872229238,200878592
40,10032281965240640,100922622
42,00033812058252042,000966651
43,90035342152263443,9001010681
45,80036872245274845,8001054710
48,20036872362289248,2001054748
50,60036872480303650,6001054785
53,00036872598318053,0001054822
55,40036872715332455,4001054859
57,80036872833346857,8001054896
60,80036872980364860,8001054943
63,80036873127382863,8001054990
66,80036873274400866,80010541036
69,80036873421418869,80010541083
72,80036873568436872,80010541129
76,50036873749459076,50010541187
80,20036873931481280,20010541244
83,90036874112503483,90010541301
87,60036874293525687,60010541359
92,10036874514552692,10010541428
96,60036873735579696,60010541498
101,100368749556066101,10010541568
105,600368751766336105,60010541638
110,100368753966606110,10010541708
115,500368756616930115,50010541791
120,900368759267254120,90010541875
126,300368761907578126,30010541959
131,700368764557902131,70010542043
137,100368767198226137,10010542126
142,500368769848550142,50010542210
147,900368772498874147,90010542294
150,000368773529000150,00010542327
156,400368776659000156,40010542426
162,800368779799000162,80010542525
169,200368782939000169,20010542624
175,600368786069000175,60010542724
182,000368789209000182,00010542823
勞保、健保、勞退投保級距整理表

提醒事項:

  • 如果薪資是介於兩投保級距間的話,則是以「較高級數」的投保級距為準,例如全月薪資為28,000元的話,則應對照28,800的級距。
  • 勞健保負擔金額部分,本表用「月」(30日)雇主分擔金額來計算;申報方式按照投保薪資(提繳工資)級距向勞保局申報。
  • 本表勞保費用不包含雇主全額負擔之「職業災害保險費」,因此不同行業別請依照繳款單所列「職災保險費率」自行計算向勞保局投保。
  • 雇主負擔健保費用,無論員工實際依附幾位眷屬,都是以全國平均眷口數(目前為0.58)來計算。
  • 部分工時勞工投保薪資(提繳工資)對照方式:按照整月薪資所得金額來填報,薪資未達基本工資25,250元,月投保薪資分為11,100元及12,540元,若再低於11,100元,則按照「勞工退休金月提繳工資分級表」等級金額申報;健保部分則是用最低級距25,250元申報。

資料來源:勞保局

若薪資為32000元,投保級距該參考哪一部分呢?

如果薪資是介於兩投保級距間的話,則是以「較高級數」的投保級距為準,例如全月薪資為32,000元的話,則應對照33,300的級距。