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Payroll brackets on which premium are calculated(effective January 1,2026)

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       Bracket 8 NT$5,400 31 115,500 110,101-115,500
1 29,500 29,500以下 32 120,900 115,501-120,900
Bracket 2 NT$1500 2 30,300 29,501-30,300 33 126,300 120,901-126,300
3 31,800 30,301-31,800 34 131,700 126,301-131,700
4 33,300 31,801-33,300 35 137,100 131,701-137,100
5 34,800 33,301-34,800 36 142,500 137,101-142,500
6 36,300 34,801-36,300 37 147,900 142,501-147,900
Bracket 3 NT$1900 7 38,200 36,301-38,200 38 150,000 147,901-150,000
8 40,100 38,201-40,100 Bracket 9 NT$6,400 39 156,400 150,001-156,400
9 42,000 40,101-42,000 40 162,800 156,401-162,800
10 43,900 42,001-43,900 41 169,200 162,801-169,200
11 45,800 43,901-45,800 42 175,600 169,201-175,600
Bracket 4 NT$2,400 12 48,200 45,801-48,200 43 182,000 175601-182000
13 50,600 48,201-50,600 Bracket10 NT$7,500 44 189,500 182,001-189,500
14 53,000 50,601-53,000 45 197,000 189,501-197,000
15 55,400 53,001-55,400 46 204,500 197,001-204,500
16 57,800 55,401-57,800 47 212,000 204,501-212,000
Bracket 5 NT$3,000 17 60,800 57,801-60,800 48 219,500 212,001-219,500
18 63,800 60,801-63,800 Bracket11 NT$8,700 49 228,200 219,501-228,200
19 66,800 63,801-66,800 50 236,900 228,201-236,900
20 69,800 66,801-69,800 51 245,600 236,901-245,600
21 72,800 69,801-72,800 52 254,300 245,601-254,300
Bracket 6 NT$3,700 22 76,500 72,801-76,500 53 263,000 254301-263000
23 80,200 76,501-80,200 Bracket12 NT$10,000 54 273,000 263,001-273,000
24 83,900 80,201-83,900 55 283,000 273,001-283,000
25 87,600 83,901-87,600 56 293,000 283,001-293,000
Bracket 7 NT$4,500 26 92,100 87,601-92,100 57 303,000 293,001-303,000
27 96,600 92,101-96,600 58 313,000 above 303001
28 101,100 96,601-101,100
29 105,600 101,101-105,600
30 110,100 105,601-110,100
Note: Took effect on January1,2026

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