費率組成
| 勞保普通事故保險費率 | 10.5% |
| 就業保險費率 | 1.0% |
| 合計 | 11.5% |
| 勞工自付比例 | 20%(= 薪資 × 11.5% × 20%) |
| 雇主負擔比例 | 70%(= 薪資 × 11.5% × 70%) |
| 政府補助比例 | 10% |
| 級距 | 投保薪資 | 勞工自付 | 雇主負擔 |
|---|
| 1 | NT$27,470 | NT$632 | NT$2,211 |
| 2 | NT$28,800 | NT$662 | NT$2,318 |
| 3 | NT$30,300 | NT$697 | NT$2,439 |
| 4 | NT$31,800 | NT$731 | NT$2,560 |
| 5 | NT$33,300 | NT$766 | NT$2,681 |
| 6 | NT$34,800 | NT$800 | NT$2,801 |
| 7 | NT$36,300 | NT$835 | NT$2,922 |
| 8 | NT$38,200 | NT$879 | NT$3,075 |
| 9 | NT$40,100 | NT$922 | NT$3,228 |
| 10 | NT$42,000 | NT$966 | NT$3,381 |
| 11 | NT$43,900 | NT$1,010 | NT$3,534 |
| 12 | NT$45,800 | NT$1,053 | NT$3,687 |
| 13 | NT$48,200 | NT$1,109 | NT$3,880 |
| 14 | NT$50,600 | NT$1,164 | NT$4,073 |
| 15 | NT$53,000 | NT$1,219 | NT$4,267 |
| 16 | NT$55,400 | NT$1,274 | NT$4,460 |
| 17 | NT$57,800 | NT$1,329 | NT$4,653 |
| 18 | NT$60,800 | NT$1,398 | NT$4,894 |
※ 勞保投保薪資上限為 NT$45,800(第1級至第13級適用一般勞工)。部分工時勞工投保薪資下限為基本工資(NT$27,470)。雇主另需負擔職災保險費(依行業別 0.04% ~ 0.92%)。