薪資

薪資/Salary

一、本校新聘職員薪資標準為何?(承辦人:方惠珍,分機:2040)

請見「元智大學教職員工敘薪辦法」、 「 元智大學教職員工薪資核支要點 」 及「元智大學約聘人員工作酬金支給標準表」等相關辦法

 What are the salary standards for newly hired staff members at our university?
(Contact Person: Fang Hui-Zhen, Extension: 2040)

Please refer to the following documents for relevant regulations:



二、本校薪資發放時程規定為何?(承辦人:方惠珍,分機:2040)

What is the salary disbursement schedule at our university?
(Contact Person: Fang Hui-Zhen, Extension: 2040)


本校薪資發放時程請參考以下說明:

適用對象:專任教職員工,以及以學校人事費支付薪資之約聘職工。

發放時程:每月薪資將於當月15日匯入遠東銀行帳戶中。若同仁於破月日期到職,則到職該月份薪資將連同次月份薪資,一併於次月15日發放。

例1:同仁8月份整個月皆在職,則其8月份薪資將於8月15日當天匯入帳戶中。

例2:同仁於11月8日到職,則其12月15日所領取的薪資將包括11月8日至11月30日,以及12月份整個月之薪資。

The salary disbursement schedule is as follows:

Applicable to: Full-time faculty and staff, as well as contractual staff whose salaries are paid through school personnel expenses.

Disbursement Schedule: Salaries will be transferred to the Far Eastern Bank accounts by the 15th of each month. If an employee starts mid-month, their first month’s salary will be paid along with the next month's salary on the 15th of the following month.

Example 1: If an employee works the entire month of August, their salary for August will be transferred on August 15th.

Example 2: If an employee starts on November 8th, their salary on December 15th will cover the period from November 8th to November 30th, as well as the full salary for December.

三、同時擔任兩項主管職務之主管加給發放原則為何?(承辦人:方惠珍,分機:2040)

What is the principle for the additional compensation for supervisors holding two or more managerial positions?
(Contact Person: Fang Hui-Zhen, Extension: 2040)

同時擔任兩項(含)以上各級主管職務者,只能領取一份主管加給。
例:某位專任教師同時擔任院長、系主任職務,只能擇一領取。

Supervisors holding two or more managerial positions (at any level) may only receive one supervisory allowance.

Example: If a full-time faculty member simultaneously holds the positions of Dean and Department Chair, they may only receive the allowance for one position.

四、每月薪資所得扣繳稅是如何計算?(承辦人:方惠珍,分機:2040) 

How is the salary tax withholding calculated each month?(Contact Person: Fang Hui-Zhen, Extension: 2040)

依據財政部每年公告之薪資所得扣繳稅額表。The salary tax withholding is calculated according to the salary withholding tax tables announced by the Ministry of Finance each year.
108薪資所得扣繳稅額表  2019 Salary Income Tax Withholding Table   
109薪資所得扣繳稅額表  2020 Salary Income Tax Withholding Table
110薪資所得扣繳稅額表  2021 Salary Income Tax Withholding Table          
112薪資所得扣繳稅額表  2023 Salary Income Tax Withholding Table                 .      .
112綜合所得稅及所得基本稅額相關免稅額、扣除額及課稅級距金額一表
    2023 Comprehensive Income Tax and Basic Income Tax Exemption, Deduction, and Tax Bracket Table

113薪資所得扣繳稅額表  2024 Salary Income Tax Withholding Table                .     .
114薪資所得扣繳稅額表    薪資所得扣繳稅額表說明 
    2025Salary Income Tax Withholding Table Explanation    .     .