Announcement：114年1月起基本工資、保費等相關規定

Announcement：114年1月起基本工資、保費等相關規定 / Regulations on Minimum Wage, Insurance Premiums, and Other Related Matters Starting from January 2025

  • 依勞動部公告，自114年1月1日起，每月基本工資由27,470元調整至28,590元。每小時基本工資由183元調整至190元。
  • 自114年1月1日起，公保、勞保、健保之保險費率及收繳措施如下：
    1. 勞保：勞保費率則從11%調升至11.5%（勞工保險級距分級調整成12級，第一級也提高至28,590元），就業保險費率1%，職業災害保險費率為0.11%。
    2. 公保：保險費率由10.16%調整為8.89%（此費率僅適用112.06.30以前具公保年資者）；未具112.6.30以前公保年資者適用費率為10.32%。
    3. 健保：投保金額最高一級由219,500元調整為313,000元，增加10個等級。
      1. 一般保險費：維持費率5.17％。
      2. 補充保險費：維持費率2.11％。
  • 依財政部公告114年薪資所得扣繳稅額表（另開新視窗）起扣標準不變（一樣為$88,501元）。

Announcement: Regulations on Minimum Wage, Insurance Premiums, and Other Related Provisions Starting from January 2025

  1. Minimum Wage Adjustment: According to the Ministry of Labor's announcement, starting from January 1, 2025, the monthly minimum wage will be adjusted from NT$27,470 to NT$28,590. The hourly minimum wage will be adjusted from NT$183 to NT$190.
  2. Insurance Premium Rates and Collection Measures: Starting from January 1, 2025, the premium rates and collection measures for labor insurance, public insurance, and health insurance are as follows:
    1. Labor Insurance: The labor insurance rate will increase from 11% to 11.5% (labor insurance is now adjusted into 12 categories, with the first category also increased to NT$28,590). The employment insurance rate will be 1%, and the occupational hazard insurance rate will be 0.11%.
    2. Public Insurance: The insurance rate will be adjusted from 10.16% to 8.89% (this rate applies only to those with public insurance service before June 30, 2023). Those without public insurance service before June 30, 2023, will be subject to a rate of 10.32%.
    3. Health Insurance: The maximum insurance amount for the highest category will be adjusted from NT$219,500 to NT$313,000, with an increase of 10 additional categories.
      1. General Insurance Premium: The rate will remain at 5.17%.
      2. Supplementary Insurance Premium: The rate will remain at 2.11%.
  3. Income Tax Withholding for Salary: According to the Ministry of Finance's announcement, the tax deduction threshold for salary income (opens in new window) will remain unchanged at NT$88,501.