108年 試算8大著數2025!內含108年 試算絕密資料

……二、公私營事業員工,依勞動基準法第24條規定「延長工作時間之工資」及第32條規定「每月平日延長工作總時數」限度內支領之加班費,可免納所得稅。 若針對自己勞保、就保保險費計算仍有疑問,勞動部勞工保險局網站也提供了「勞保、就保個人保險費試算」,可依自身類別、月投保薪資等資訊,自動算出「個人」應負擔之保險費。 2023年基本工資調為26,400元,同時「勞保級距」也跟著調整,根據勞保局計算,費率將調高12%(含就業保險費率1%),僱主負擔增加每月每人122元、勞工每月則需多負擔約36元。

108年 試算

104人資系統已完成災保法投保金額及級距設定、繳費計算,建議企業先完成4月薪資結算,系統5/1起可設定公司職災負擔金額調保等作業,節省作業效率。 若為部分工時勞工,其薪資報酬未達基本工資者,其月投保薪資分為11,100 108年 試算2025 108年 試算 元(11,100 元以下者)及 12,540 元(11,101 元至 12,540 元)二級。 另外,《勞工職業災害勞工保護法》已於111年5月1日施行,職業災害保險薪資應依「勞工職業災害保險投保薪資分級表」規定之投保薪資等級申報,最高為72,800 元。 勞動部新聞稿也說明,為減輕投保單位作業負擔,勞保局將主動針對投保薪資第1級(原25,250元)之被保險人辦理逕調作業,自112年1月1日起調整為26,400元。 民國112年基本工資調升為26,400元,連帶「勞工保險投保薪資分級」、「職災保險投保薪資分級」以及「全民健康保險投保薪資分級」一併調整。 部分工時勞工工作年資滿1年以上者,以部分工時勞工全年正常工作時間佔全時勞工全年正常工作時間之比例,乘以勞動基準法第38條所定特別休假日數計給。

108年 試算: 曆年制特休試算程式操作說明_勞動部的算法(點擊)

(二)超過18萬元乘以退職服務年資之金額,未達36萬2千元乘以退職服務年資之金額部分,以其半數為所得額。 根據影片中的試算結果顯示,1個單身小資族只要年薪在40.8萬(免稅額8.8萬+標扣額為12萬+薪扣額為20萬)以下就可免繳稅;雙薪「頂客族」(無子女),合計年所得在81.6萬元(兩人免稅額17.6萬+標扣額24萬+薪扣額40萬)以下,都可免繳稅。 ● 勞僱雙方就非完整1日之特別休假,亦可約定以完整之1日,分段計給,惟其給假之總日數,仍不得低於勞動基準法所定之基準。 此外,僱主以不實資訊填載投保予勞保局,更可能觸犯《刑法》第215條業務登載不實罪和第216條行使偽造文書罪,不可不慎。 108年 試算2025 My Sunny 網站用創新思維,帶領全臺殯葬業服務大眾,讓消費者自主又可以控制預算的喪禮DIY系統。

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” width=”606px” alt=”108年 試算”/>

依就業服務法第33條第1項但書規定:「…其資遣係因天災、事變或其他不可抗力之情事所致者,應自被資遣員工離職之日起三日內為之。」故員工工作未滿10日者,應自員工離職之日起3日內辦理資遣通報。 勞基法第59條的規定是按原領工資額 減 前項勞保給付(黃色區塊)是為僱主補償責任(粉紅色區塊),而且勞基法的補償責任不只兩年,如要終止工資補償則必須給予40個月的平均工資(這部分勞保不給付)。 本行匯率利率黃金牌價服務僅支援下列瀏覽器,若您使用IE10 (含) 以下版本瀏覽器,建議您升級您的IE瀏覽器,或使用其他瀏覽器軟體如 Google Chrome、Mozilla Firefox,以獲得最佳瀏覽體驗。 假設以月投保薪資26,400元計算,26,400X12%X20%=633.6,保費約為634元。 落在這個級距(25,251 元至26,400 元)的勞工,每個月得自行負擔634元勞保費用。

108年 試算: 綜合所得稅

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” width=”605px” alt=”108年 試算”/>

提醒僱主:切勿為了減少支出而「高薪低報」投保級距,不但違法也面臨罰則外,勞工權益更受影響。 因該員工係工作3個月以上1年未滿者,僱主應依勞動基準法第16條規定,在10日前預告該員工。 基此,僱主終止員工勞動契約時間(即員工在職最後日)為107年9月11日,以勞動契約終止日之前一天(即107年9月10日)依曆向前逆算10日至應預告日數之最後1日為107年9月1日,故僱主應於107年8月31日(含)前通知員工終止勞動契約。

108年 試算: 財政部因應嚴重特殊傳染性肺炎專區

該局說明,依財政部74年臺財稅第16713號函規定,機關、團體、公私營事業員工為僱主之目的,於國定假日、特別休假日執行職務而支領之加班費,其金額符合勞動基準法規定標準範圍以內者,免納所得稅,而且其加班時數不計入同法第32條規定「每月平日延長工作總時數」。 依勞動基準法施行細則第24條規定,特別休假因年度終結而未休者,其應休未休之日數,僱主應發給工資。 據此,僱主依上開規定發給之加班費、年度不休假加班費,自應計入勞工保險月投保薪資申報。

  • 假設以月投保薪資26,400元計算,26,400X12%X20%=633.6,保費約為634元。
  • 民國112年基本工資調升為26,400元,連帶「勞工保險投保薪資分級」、「職災保險投保薪資分級」以及「全民健康保險投保薪資分級」一併調整。
  • ​1.依勞動基準法(以下簡稱本法)第38條第2項規定:「前項之特別休假期日,由勞工排定之。但僱主基於企業經營上之急迫需求或勞工因個人因素,得與他方協商調整。」;同條第4項規定:「勞工之特別休假,因年度終結或契約終止而未休之日數,僱主應發給工資。」。
  • ♦民國103年9月15日發布,自104年7月1日起實施,每月基本工資調整為20,008元,每小時基本工資為120元。
  • My Sunny 網站用創新思維,帶領全臺殯葬業服務大眾,讓消費者自主又可以控制預算的喪禮DIY系統。
  • 立法院在今(107)年初三讀通過所得稅法修正案,並追朔自今(2018)年1月1日施行,也因此明(108)年5月申報個人所得稅時,民眾可適用標準扣除額提高到12萬元、月薪3萬元以下免繳所得稅…等新規定。
  • 該局說明,依財政部74年臺財稅第16713號函規定,機關、團體、公私營事業員工為僱主之目的,於國定假日、特別休假日執行職務而支領之加班費,其金額符合勞動基準法規定標準範圍以內者,免納所得稅,而且其加班時數不計入同法第32條規定「每月平日延長工作總時數」。

惟如屬部分工時身分、職業工會低收入會員、庇護性就業身心障礙者或職業訓練機構受訓者,考量其實際收入不隨基本工資調整,故不列入勞保投保薪資逕調對象,勞保投保薪資仍維持25,250元。 新修正之勞工保險投保薪資分級表刪除現行第1級之月投保薪資25,250元,現行第2級26,400元遞移為第1級,其餘金額未修正並依序遞移,修正後之勞工保險投保薪資分級表調整為13級。 年度結算時,可以不用拿請假卡一個一個員工在統算,員工提出申請遞延、甚或是超休下一個年度的特休天數時,薪資程式也可以計算,讓人資能輕鬆達成任務。 ♦民國111年9月14日發布,自112年1月1日起實施,每月基本工資調整為26,400元,每小時基本工資調整為176元。 ♦民國110年10月15日發布,自111年1月1日起實施,每月基本工資調整為25,250元,每小時基本工資調整為168元。 ♦民國109年9月7日發布,自110年1月1日起實施,每月基本工資調整為24,000元,每小時基本工資調整為160元。

108年 試算: 綜合所得淨額 = 所得總額 – 免稅額 – 扣除額(標準/列舉擇一) – 特別扣除額 – 基本生活費差額

勞保局同樣自112年1月1日起,將原提繳工資25,250元之全職勞工逕調至26,400元,以維護勞工之退休金權益。 民進黨九合一選舉失利,行政院長蘇貞昌雖然口頭請辭遭慰留,但黨內仍傳出要院長下臺負責的聲音,對此蘇貞昌表示,蔡英文總統在他提出請辭後特別交代,現在國內外情勢嚴峻,各種重大的施政工作也都在進行,希望他能堅… 類別 期別 利率(年息%) 金額 機動利率 固定利率 Year、Month 和 Day 參數描述無法表示的 DateTime。 跳至主要內容 您的瀏覽器不支援JavaScript功能,若網頁功能無法正常使用時,請開啟瀏覽器JavaScript狀態。

另,勞工於「契約終止」時仍未休完特別休假,僱主所發給之特別休假未休日數之工資,因屬終止契約後之所得,得不併入平均工資計算。 三、機關、團體、公私營事業員工為僱主之目的,於國定假日、例假日、特別休假日執行職務而支領之加班費,其金額符合前列規定標準範圍以內者,免納所得稅,其加班時數,不計入「每月平日延長工作總時數」之內。 高雄國稅局進一步表示,今年首次辦理結算申報的納稅義務人,要使用108年度稅額試算服務,可在109年3月16日前,至財政部電子申報繳稅服務網站或財政部稅務入口網線上申請,或向各地區國稅局所轄各分局、稽徵所或服務處提出申請;符合適用資格者,國稅局會在109年4月24日寄發稅額試算通知書。

108年 試算: 曆年制特休試算程式操作說明_勞動部的算法

如果一般家庭常見的4口雙薪家庭(夫妻皆工作,且有2名孩子),若該家庭有兩名5歲以下子女,則家庭所得在123.2萬元以下,明年5月就可免繳稅。 其算法為每人免稅額8.8萬、夫妻標準扣除額24萬、夫妻兩人薪扣額(40萬)及兩名幼兒的學前扣除額24萬,合計為123.2萬元。 108年 試算 工資墊償:由僱主每月按僱用勞工投保薪資總額萬分之2.5提繳積欠工資墊償基金,固定以「0.025%」計算。 高雄國稅局表示,受嚴重特殊傳染性肺炎疫情影響,為避免人潮擁擠及減少民眾出入公共場所,財政部今年規劃更多元的網路申報方式,該局提醒民眾儘量利用網路,今年5月不用到國稅局,亦可完成綜合所得稅結算申報。 勞保局表示有關投保薪資第1級逕調作業,已於111年10月份繳款單(同年11月25日前寄發)背面印製通函周知投保(提繳)單位,並於e化服務系統公告。 其中2023年勞保費率12%,勞保普通事故保險費率11%以及就業保險費率1%,可參照勞工保險條例第13條和就業保險法第8條之規定,勞動部和勞保局、勞工負擔比例網頁也有相關說明。

♦民國108年8月19日發布,自109年1月1日起實施,每月基本工資調整為23,800元,每小時基本工資調整為158元。 ♦民國107年9月5日發布,自108年1月1日起實施,每月基本工資調整為23,100元,每小時基本工資調整為150元。 ♦民國103年9月15日發布,自104年7月1日起實施,每月基本工資調整為20,008元,每小時基本工資為120元。 (註:本項適用期間自111年1月1日起至12月31日止) 10萬元(含)以內 適用新臺幣定期儲蓄存款一年期一般機動利率加0.36%計息 108年 試算2025 10萬元(不含)以上 適用活期儲蓄存款利率 請注意: 1. 本行配合中央銀行規定,自98年2月13日起停止受理舊貸戶申請定儲利率指數調整週期之轉換事宜。

108年 試算: 薪資程式處理曆年制特休計算與特休未休結算等教學

立法院在今(107)年初三讀通過所得稅法修正案,並追朔自今(2018)年1月1日施行,也因此明(108)年5月申報個人所得稅時,民眾可適用標準扣除額提高到12萬元、月薪3萬元以下免繳所得稅…等新規定。 財政部今(17)日在其Facebook紛絲團釋出一段試算影片,說明明(108)年5月申報今(107)年所得稅時,年薪40.8萬元以下小資族、合計年收81.6萬以下雙薪「頂客族」,與家庭所得在123.2萬元以下4口之家,皆可不用繳所得稅。 勞工事先排定之特別休假期日,或排定後依本法第38條第2項但書規定協商調整之特別休假期日,倘經僱主依本法第39條規定徵得勞工同意出勤並發給加倍工資,該等期日適於平均工資計算期間者,其加給之工資,當予列計。 108年 試算2025 該局提醒,扣繳單位給付退休員工退職所得時,應注意如超過退職所得定額免稅金額,應依規定辦理扣繳。 勞工保險投保薪資,是由投保單位按被保險人之月薪資總額,依照「勞工保險投保薪資分級表」的規定,申報投保的薪資。 其中「薪資」(月薪資總額)也就是勞基法第2條第3款所規定,工作報酬等及其他任何名義之經常性給與均屬之。

2.本法第2條第4款規定略以:「平均工資:謂計算事由發生之當日前6個月內所得工資總額除以該期間之總日數所得之金額。」。 基上,於認定是否列入平均工資之計算,係以勞工所取得之工資請求權是否在事由發生之當日前6個月內為認定之標準。 曆年制只是行使特休的方法 , 當員工離職(終止契約)時 , 應當回歸週年制(勞基法第38條) , 計算特別休假還有多少未休畢的 , 未休畢的部分當結算工資 , 如有超休的部分應勞資協商是否以事假計算…. 歡迎光臨臺北國稅局稅務專區-110年度綜合所得稅結算申報稅額試算服務作業,國稅局為便利納稅義務人申報綜合所得稅,提供綜合所得稅結算申報稅額試算服務,對於符合一定條件之民眾,國稅局將先行為民眾試算綜合所得稅,民眾於收到稅額試算通知書確認無誤後,確認回復或自行繳納稅款即完成報稅手續,方便又快速。 ● 若勞工於約定給假年度中終止契約,應改以週年制方式試算終止契約當年度特別休假日數,以確保特別休假日數不低於勞動基準法所定之基準。

108年 試算: 機關介紹

另投保單位於發給加班費、不休假加班費之當月致被保險人之月薪資總額有所變動時,即應計入當月之勞工保險投保薪資申報,次月如已無此薪資項目,則不予計入計算。 該局進一步說明,公司依勞動基準法規定,因員工執行職務而未休完之特別休假日,在年度結束時所發給「不休假獎金」,係屬加班費的一種,在不超過勞動基準法第38條及第39條規定標準範圍者,依據所得稅法規定,免計入薪資所得課稅。 ​1.依勞動基準法(以下簡稱本法)第38條第2項規定:「前項之特別休假期日,由勞工排定之。但僱主基於企業經營上之急迫需求或勞工因個人因素,得與他方協商調整。」;同條第4項規定:「勞工之特別休假,因年度終結或契約終止而未休之日數,僱主應發給工資。」。 108年 試算 財政部臺北國稅局表示,扣繳義務人於108年給付退休或被資遣員工之退職所得,應按給付額減除財政部規定之定額免稅額度後之餘額,依各類所得扣繳率標準規定之扣繳率辦理扣繳及申報。 108年 試算2025 而納稅義務人應按扣繳單位填報之退職所得金額辦理綜合所得稅申報,不得再計算及減除定額免稅。 4.勞工並未排定之特別休假日數,其於「年度終結」僱主發給之未休日數工資,因係屬勞工全年度未休假而工作之報酬,於計算平均工資時,上開工資究有多少屬於平均工資之計算期間內,法無明定,由勞僱雙方議定之。