我們在前一篇投保薪資分級表的文章中提及過,自2020年(民國109年)1月1日起,基本工資月薪將調漲為23,800元,時薪調漲為158元,因此勞工保險普通事故及就業保險的投保級距也會隨之略有變動,在此提醒負責辦理勞保加退保業務的人事或行政人員,也要注意是否有部分員工需要調整投保級距,並適時向員工們說明調漲後的保險費用是如何計算而得的囉。

109年勞工保險普通事故及就業保險合計之保險費分擔金額表

本文係自勞動部勞工保險局官方網站中截取勞保及就保費用分攤表,建議可先從109年度之「勞工保險投保薪資分級表」中確認自己的薪資是符合哪一項級距,再從下表中的「投保薪資」欄位裡找到自己的級距,該欄中就會列出勞工與投保單位(雇主)分別負擔的保費囉。另外,勞保是按日計算保費的,因此若沒有剛到職或離職的情況而只想知道自己全月的保費是多少,那只要看欄位中「投保日數」為30日的部分就可以囉。

※本表不含「勞工保險職業災害保險費」,職業災害保險費率依投保單位行業別而有不同,請按繳款單所列職業災害保險費率自行計算(或參考「勞工保險職業災害保險適用行業別及費率表」),並請依規定職業災害保險費全部由投保單位負擔。
單位:新台幣元;普通事故費率:10%;就業保險費率:1%

如需參考健保級距與費用,請參考「2020年全民健康保險保險費負擔金額參考用表」。
 
部分工時勞工適用
投保薪資11,10012,54013,50015,840
投保日數勞工單位勞工單位勞工單位勞工單位
182993210351241
21657196520692381
3248628973010435122
433114361294013946163
541143461615017458203
648171551945920869244
757199652256924381285
865228742577927792326
9742568328989312105366
10812859232299347117407
1189313101354109382128448
1298342110386119416140488
13106371120418129451151528
14114399129451139485163569
15122428138483149520174609
16130455147515158554186650
17139484156547168590198691
18146513165580178624209732
19155541175612188659221772
20163570184644198693232813
21171598194675208728244854
22179627202708218762255894
23187656211740228797267935
24196684221772238832278976
252047132308052488672901,016
262117402398372579013021,057
272207692498692679363141,098
282287982579012779703261,138
292368262669342871,0053371,179
302448552769662971,0403491,220
部分工時勞工適用
投保薪資16,50017,28021,00922,000
投保日數勞工單位勞工單位勞工單位勞工單位
11243134415541656
2248525893110832113
336128381334616248169
448169511776221665226
561212642227727080283
673254762669232397339
78529789310108377113395
897339101355123431129452
9109382114399139485145508
10121424127443154539162564
11133466140488169593177621
12145508152532185647194678
13157551165576200701210734
14169593177620216755226791
15182636190665231809242847
16194678202710246862258903
17206720216754262916274960
182187622287992779702901,016
192308052418432931,0243071,073
202428472538873081,0783221,130
212548902669323231,1323391,186
222669322789763391,1863551,242
232789752911,0203541,2403711,299
242901,0163041,0653701,2953871,355
253031,0593171,1093851,3494041,411
263151,1013301,1534001,4024191,468
273271,1443421,1984161,4564361,525
283391,1863551,2424311,5104521,581
293511,2293671,2864471,5644681,638
303631,2713811,3314621,6184841,694
部分工時勞工適用
投保薪資23,100
投保日數勞工單位
11759
234119
351178
468238
585297
6101355
7119415
8135474
9153534
10169593
11186652
12203712
13220771
14238830
15254890
16271948
172881,008
183051,067
193221,126
203391,186
213551,245
223731,305
233891,364
244071,423
254241,483
264401,541
274581,601
284741,660
294921,719
305081,779
第1級第2級第3級第4級
投保薪資23,80024,00025,20026,400
投保日數勞工單位勞工單位勞工單位勞工單位
11862186219652068
235122351233713039135
353184531855519458203
469244702467425977271
587306883089232397339
6105366106370111388117407
7122428123431130453135474
8140488141493147517155542
9157550158554166582174609
10175611176616185647194678
11192672194678203712213746
12209733211739222777232813
13227794229801240840252881
14244855246862259905271948
152629162649242779702901,016
162799782829862961,0353101,085
172971,0382991,0473151,1003291,152
183151,1003171,1093321,1643491,220
193311,1613341,1703511,2293671,287
203491,2223521,2323701,2943871,355
213661,2833701,2943881,3584071,423
223841,3443871,3554071,4234261,491
234011,4054051,4174251,4874451,559
244191,4664221,4784431,5524641,626
254371,5274401,5404621,6174841,694
264541,5884581,6024811,6825041,762
274711,6494751,6634991,7475231,829
284881,7104931,7255171,8115421,897
295061,7715101,7865361,8765611,965
305241,8335281,8485541,9405812,033
第5級第6級第7級第8級
投保薪資27,60028,80030,30031,800
投保日數勞工單位勞工單位勞工單位勞工單位
12070217422782381
241142421474415546163
361212642226723370245
481284852968931193327
5101354106370111389117408
6121425127443133466140490
7142496147517155544163571
8162567169592178623187653
9183638190665200700210735
10202708211739222778233816
11222779232813244856256898
12243850253887266933279979
132639212759612891,0113041,061
142849922961,0353111,0893271,143
153041,0633171,1093331,1673501,224
163231,1333381,1833551,2443731,306
173441,2043591,2563771,3223961,387
183641,2753811,3314001,4004201,470
193851,3464011,4054221,4774431,551
204051,4174221,4784441,5554661,632
214251,4874431,5524661,6334901,714
224451,5594641,6264881,7115131,795
234651,6294861,7015111,7895371,878
244861,7015071,7745331,8675601,959
255061,7715281,8485561,9455832,041
265261,8415491,9225782,0226062,122
275471,9135701,9956002,1006292,203
285671,9835922,0706232,1786532,286
295872,0556132,1446452,2556762,367
306072,1256342,2186672,3337002,449
第9級第 10 級第 11 級第 12 級
投保薪資33,30034,80036,30038,200
投保日數勞工單位勞工單位勞工單位勞工單位
12486258926932898
248171511785318656196
374256772688027984294
498342102357107373112393
5122428128447133466140491
6146513153536160559168588
7171598178625186652196686
8196684205715213746224784
9220769230804240838252882
10244855255893266932280980
112689402819822931,0253081,078
122931,0253061,0713191,1183371,177
133181,1113321,1623461,2113641,275
143421,1973571,2513731,3053931,373
153661,2833831,3403991,3984201,471
163911,3674081,4294261,4914481,569
174151,4534331,5184521,5844761,667
184401,5394601,6084801,6775041,764
194641,6244851,6975061,7705321,863
204881,7095101,7865321,8635601,961
215131,7955361,8765591,9575882,059
225371,8805611,9655852,0496162,157
235621,9665872,0556132,1436452,255
245862,0516132,1446392,2366722,353
256112,1376382,2336662,3307012,451
266352,2226632,3226922,4227282,549
276592,3086892,4117182,5167572,648
286842,3947152,5017462,6097842,746
297082,4787402,5907722,7028132,843
307332,5647662,6807992,7958402,941
第 13 級第 14 級第 15 級第 16 級
投保薪資40,10042,00043,90045,800
投保日數勞工單位勞工單位勞工單位勞工單位
130103311083211234118
258206622166522567235
3883099232397338101353
4118411123431129451134470
5147515154539161563168587
6176617185647194676201705
7206720216755225789235823
8235824246862257901268940
92659262779702891,0143021,058
102941,0303081,0783221,1263361,176
113231,1323391,1863541,2403701,294
123531,2353701,2943861,3524031,410
133831,3384001,4014181,4654371,528
144111,4414311,5094511,5774701,646
154411,5444621,6174831,6915041,763
164711,6474931,7255151,8035381,881
174991,7505241,8335481,9155711,999
185291,8525541,9405802,0286052,116
195591,9565852,0486122,1416382,233
205882,0586162,1566442,2546722,351
216172,1616472,2646762,3667052,468
226472,2646782,3727082,4797392,586
236762,3677082,4797402,5927722,704
247062,4717392,5877722,7048062,821
257352,5737702,6958052,8178392,939
267652,6768012,8038372,9298733,057
277942,7798322,9118693,0439063,174
288242,8828623,0189013,1559403,291
298532,9848933,1269343,2689743,409
308823,0889243,2349663,3801,0083,527

其他注意事項:
一、勞工保險條例第6條第1項第1款至第5款第8條第1項第1款至第3款規定之被保險人同時符合就業保險法第5條規定者,適用本表負擔保險費。
二、勞工保險普通事故保險費率自108年1月1日起由9.5%調整為10%,表列保險費金額係依現行勞工保險普通事故保險費率10%,就業保險費率1%,按被保險人負擔20%,投保單位負擔70%之比例計算。
三、本表投保薪資等級金額錄自勞動部108年10月30勞動保2字第1080140541號令修正發布之「勞工保險投保薪資分級表」。
四、有關被保險人與投保單位應負擔之勞工保險普通事故保險費、職業災害保險費及就業保險費詳細金額,請利用勞動部勞工保險局網站首頁-大家常用的服務/常用書表下載/保險費分擔表/一般單位保險費分擔金額表查詢, 或利用便民服務/簡易試算/勞保、就保個人保險費試算項下查詢。

如需參考前一年度(2019年,即民國108年)的「勞保及就保費用分擔金額參考用表」的勞工或人資們,請直接點選前面的連結即可連到該表單囉~
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