我們在過去幾週依照勞健保局公布的資料,分別整理出了2020年(民國109年)勞健保與勞退投保金額級距與費用分攤表,不過有鑒於部分讀者表示還是不太了解該怎麼透過這些表格找到相對應的級距或保費,我們便彙整了這些資訊,製作了勞健保及勞退的三合一費用分攤參考用表,讓有需要的勞工或雇主們可以更容易得知費用負擔情形。

2020年(109年)勞健保保費及勞退提繳費用對照表(三合一)

勞保是以「日」為單位計收保費,健保則是以「月」為單位計收,但為求便利,在以下的表格中我們皆是以「月」為單位來顯示負擔保費,因此只要依照受雇者的「全薪」來對照該級距表,就能知道應負擔的保險費用為何。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。

此外,下表將分別列出雇主與勞工分別應負擔的勞保費與健保費,其中勞保費的金額包含「就業保險」費,但不包含因行業別而費率不同的「職業災害保險」費(由雇主全額負擔),如要參考職災險費率的話,可參照「勞工保險職業災害保險適用行業別及費率表」。

若需參考勞健保與勞退的原始級距、投保未足月的勞保負擔費用或包含健保眷保保費負擔金額等,請參考以下連結:
2020年勞工保險投保薪資分級表及勞退月提繳工資分級表
2020年勞保及就保費用分擔金額參考用表
2020年全民健康保險保險費負擔金額參考用表(含健保計費原則說明)

2020年(109年)勞保、健保及勞工退休金保費對照表

 
級數投保
級距
勞保費(含就保費)
不含「職災保險費」
工資墊
償基金
健保費勞工退休金
(提繳6%)
勞健保及勞退
負擔費用合計
備註
勞工負擔雇主負擔雇主負擔勞工負擔雇主負擔雇主負擔勞工負擔雇主負擔
部分
工時
1,50024485533351,058905792,006勞退最低級距
3,00024485533351,0581805792,096
4,50024485533351,0582705792,186
6,00024485533351,0583605792,276
7,50024485533351,0584505792,366
8,70024485533351,0585225792,438
9,90024485533351,0585945792,510
11,10024485533351,0586665792,582勞保最低級距
12,54027696633351,0587526112,780
13,5002971,04033351,0588106322,911
15,8403491,22043351,0589506843,232
16,5003631,27143351,0589906983,323
17,2803811,33143351,0581,0377163,430
21,0094621,61853351,0581,2617973,942
22,0004841,69463351,0581,3208194,078
23,1005081,77963351,0581,3868434,229
123,8005241,83363351,0581,4288594,325健保最低級距
224,0005281,84863381,0671,4408664,361
325,2005541,94063551,1201,5129094,578
426,4005812,03373711,1741,5849524,798
527,6006072,12573881,2271,6569955,015
628,8006342,21874051,2801,7281,0395,233
730,3006672,33384261,3471,8181,0935,506
831,8007002,44984471,4141,9081,1475,779
933,3007332,56484691,4811,9981,2026,051
1034,8007662,68094901,5472,0881,2566,324
1136,3007992,79595111,6142,1781,3106,596
1238,2008402,941105371,6982,2921,3776,941
1340,1008823,088105641,7832,4061,4467,287
1442,0009243,234115911,8672,5201,5157,632
1543,9009663,380116181,9522,6341,5847,977
1645,8001,0083,527116442,0362,7481,6528,322勞保最高級距
1748,2001,0083,527116782,1432,8921,6868,573
1850,6001,0083,527117122,2503,0361,7208,824
1953,0001,0083,527117462,3563,1801,7549,074
2055,4001,0083,527117792,4633,3241,7879,325
2157,8001,0083,527118132,5703,4681,8219,576
2260,8001,0083,527118552,7033,6481,8639,889
2363,8001,0083,527118982,8373,8281,90610,203
2466,8001,0083,527119402,9704,0081,94810,516
2569,8001,0083,527119823,1034,1881,99010,829
2672,8001,0083,527111,0243,2374,3682,03211,143
2776,5001,0083,527111,0763,4014,5902,08411,529
2880,2001,0083,527111,1283,5664,8122,13611,916
2983,9001,0083,527111,1803,7305,0342,18812,302
3087,6001,0083,527111,2333,8955,2562,24112,689
3192,1001,0083,527111,2964,0955,5262,30413,159
3296,6001,0083,527111,3594,2955,7962,36713,629
33101,1001,0083,527111,4224,4956,0662,43014,099
34105,6001,0083,527111,4864,6956,3362,49414,569
35110,1001,0083,527111,5494,8956,6062,55715,039
36115,5001,0083,527111,6255,1356,9302,63315,603
37120,9001,0083,527111,7015,3757,2542,70916,167
38126,3001,0083,527111,7775,6157,5782,78516,731
39131,7001,0083,527111,8535,8567,9022,86117,296
40137,1001,0083,527111,9296,0968,2262,93717,860
41142,5001,0083,527112,0056,3368,5503,01318,424
42147,9001,0083,527112,0816,5768,8743,08918,988
43150,0001,0083,527112,1116,6699,0003,11919,207勞退最高級距
44156,4001,0083,527112,2016,9549,0003,20919,492
45162,8001,0083,527112,2917,2389,0003,29919,776
46169,2001,0083,527112,3817,5239,0003,38920,061
47175,6001,0083,527112,4717,8079,0003,47920,345
48182,0001,0083,527112,5618,0929,0003,56920,630健保最高級距

其他注意事項:
一、本表適用對象為一般本國人。
二、本表所列保費係以「月」為計算單位。
新加保者自加保日起,按「日」計收勞保費;健保費則按「月」計收保費。
三、勞保投保級距最低為11,100元;健保投保級距最低為23,800元;勞退提繳最低級距為1,500元。
四、勞保投保級距最高為45,800元;健保投保級距最高為182,000元;勞退提繳最高級距為150,000元。
五、上開勞保費用不包含雇主全額負擔之「職業災害保險費」。
六、工資墊償基金,係由雇主依勞工保險投保薪資總額萬分之2.5按月提繳。

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