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Payroll brackets on which premiums are calculated(effective January 1,2022)

 
Payroll Brackets on which Premiums Are Calculated        
Bracket Income Differential Income Tiers Salary Basis(Amount in which Premiums Calculated) (NT$) Actual Monthly Salary(NT$) Bracket Income Differential Income Tiers Salary Basis(Amount in which Premiums Calculated) (NT$) Actual Monthly Salary(NT$)
Bracket 1 NT$1200 1 25,250 Under 25,250 Bracket 6 NT$3,700 25 76,500 72,801-76,500
2 26,400 25,251-26,400 26 80,200 76,501-80,200
3 27,600 26,401-27,600 27 83,900 80,201-83,900
4 28,800 27,601-28,800 28 87,600 83,901-87,600
Bracket 2 NT$1500 5 30,300 28,801-30,300 Bracket 7 NT$4,500 29 92,100 87,601-92,100
6 31,800 30,301-31,800 30 96,600 92,101-96,600
7 33,300 31,801-33,300 31 101,100 96,601-101,100
8 34,800 33,301-34,800 32 105,600 101,101-105,600
9 36,300 34,801-36,300 33 110,100 105,601-110,100
Bracket 3 NT$1900 10 38,200 36,301-38,200 Bracket 8 NT$5,400 34 115,500 110,101-115,500
11 40,100 38,201-40,100 35 120,900 115,501-120,900
12 42,000 40,101-42,000 36 126,300 120,901-126,300
13 43,900 42,001-43,900 37 131,700 126,301-131,700
14 45,800 43,901-45,800 38 137,100 131,701-137,100
Bracket 4 NT$2,400 15 48,200 45,801-48,200 39 142,500 137,101-142,500
16 50,600 48,201-50,600 40 147,900 142,501-147,900
17 53,000 50,601-53,000 41 150,000 147,901-150,000
18 55,400 53,001-55,400 Bracket 9 NT$6,400 42 156,400 150,001-156,400
19 57,800 55,401-57,800 43 162,800 156,401-162,800
Bracket 5 NT$3,000 20 60,800 57,801-60,800 44 169,200 162,801-169,200
21 63,800 60,801-63,800 45 175,600 169,201-175,600
22 66,800 63,801-66,800
23 69,800 66,801-69,800 46 182,000 Above 175,601
24 72,800 69,801-72,800
Note: Took effect on January 1,2022.       　 　
 

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