Taiwan payroll brackets 2026 (民國115) — 勞保, 健保, 勞退

Effective 2026-01-01. Amounts in New Taiwan dollars.

Taiwan revises these brackets each January alongside the minimum wage, which rose to NT$29,500 for 2026. The tables below are reproduced from the official publications cited at the foot of this page.

Rates

勞工保險 (labor insurance), 普通事故
11.5% — 12.5% by statute, less the 1% reduction under 就業保險法 article 41(2) for anyone covered by employment insurance.
就業保險 (employment insurance)
1%
Split for both
Employee 20%, employer 70%, government 10%.
全民健康保險 (national health insurance)
5.17%. Employee 30%, employer 60% billed on an assumed 1.56 dependants per employee, government the rest.
勞工退休金 (pension)
Employer 6% minimum; employee may add up to 6% voluntarily.
職業災害保險 (occupational injury)
Rate varies by industry and is paid entirely by the employer, so it cannot be derived from salary alone.
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勞保投保薪資分級表 — labor insurance, 11 grades

GradeMonthly salaryInsured salary
1up to 29,50029,500
229,501 – 30,30030,300
330,301 – 31,80031,800
431,801 – 33,30033,300
533,301 – 34,80034,800
634,801 – 36,30036,300
736,301 – 38,20038,200
838,201 – 40,10040,100
940,101 – 42,00042,000
1042,001 – 43,90043,900
1143,901 and above45,800

健保投保金額分級表 — health insurance, 58 grades

GradeMonthly salaryInsured amount
1up to 29,50029,500
229,501 – 30,30030,300
330,301 – 31,80031,800
431,801 – 33,30033,300
533,301 – 34,80034,800
634,801 – 36,30036,300
736,301 – 38,20038,200
838,201 – 40,10040,100
940,101 – 42,00042,000
1042,001 – 43,90043,900
1143,901 – 45,80045,800
1245,801 – 48,20048,200
1348,201 – 50,60050,600
1450,601 – 53,00053,000
1553,001 – 55,40055,400
1655,401 – 57,80057,800
1757,801 – 60,80060,800
1860,801 – 63,80063,800
1963,801 – 66,80066,800
2066,801 – 69,80069,800
2169,801 – 72,80072,800
2272,801 – 76,50076,500
2376,501 – 80,20080,200
2480,201 – 83,90083,900
2583,901 – 87,60087,600
2687,601 – 92,10092,100
2792,101 – 96,60096,600
2896,601 – 101,100101,100
29101,101 – 105,600105,600
30105,601 – 110,100110,100
31110,101 – 115,500115,500
32115,501 – 120,900120,900
33120,901 – 126,300126,300
34126,301 – 131,700131,700
35131,701 – 137,100137,100
36137,101 – 142,500142,500
37142,501 – 147,900147,900
38147,901 – 150,000150,000
39150,001 – 156,400156,400
40156,401 – 162,800162,800
41162,801 – 169,200169,200
42169,201 – 175,600175,600
43175,601 – 182,000182,000
44182,001 – 189,500189,500
45189,501 – 197,000197,000
46197,001 – 204,500204,500
47204,501 – 212,000212,000
48212,001 – 219,500219,500
49219,501 – 228,200228,200
50228,201 – 236,900236,900
51236,901 – 245,600245,600
52245,601 – 254,300254,300
53254,301 – 263,000263,000
54263,001 – 273,000273,000
55273,001 – 283,000283,000
56283,001 – 293,000293,000
57293,001 – 303,000303,000
58303,001 and above313,000

勞退月提繳分級表 — pension, 62 grades

GradeMonthly wageContribution wage
1up to 1,5001,500
21,501 – 3,0003,000
33,001 – 4,5004,500
44,501 – 6,0006,000
56,001 – 7,5007,500
67,501 – 8,7008,700
78,701 – 9,9009,900
89,901 – 11,10011,100
911,101 – 12,54012,540
1012,541 – 13,50013,500
1113,501 – 15,84015,840
1215,841 – 16,50016,500
1316,501 – 17,28017,280
1417,281 – 17,88017,880
1517,881 – 19,04719,047
1619,048 – 20,00820,008
1720,009 – 21,00921,009
1821,010 – 22,00022,000
1922,001 – 23,10023,100
2023,101 – 24,00024,000
2124,001 – 25,25025,250
2225,251 – 26,40026,400
2326,401 – 27,60027,600
2427,601 – 28,59028,590
2528,591 – 29,50029,500
2629,501 – 30,30030,300
2730,301 – 31,80031,800
2831,801 – 33,30033,300
2933,301 – 34,80034,800
3034,801 – 36,30036,300
3136,301 – 38,20038,200
3238,201 – 40,10040,100
3340,101 – 42,00042,000
3442,001 – 43,90043,900
3543,901 – 45,80045,800
3645,801 – 48,20048,200
3748,201 – 50,60050,600
3850,601 – 53,00053,000
3953,001 – 55,40055,400
4055,401 – 57,80057,800
4157,801 – 60,80060,800
4260,801 – 63,80063,800
4363,801 – 66,80066,800
4466,801 – 69,80069,800
4569,801 – 72,80072,800
4672,801 – 76,50076,500
4776,501 – 80,20080,200
4880,201 – 83,90083,900
4983,901 – 87,60087,600
5087,601 – 92,10092,100
5192,101 – 96,60096,600
5296,601 – 101,100101,100
53101,101 – 105,600105,600
54105,601 – 110,100110,100
55110,101 – 115,500115,500
56115,501 – 120,900120,900
57120,901 – 126,300126,300
58126,301 – 131,700131,700
59131,701 – 137,100137,100
60137,101 – 142,500142,500
61142,501 – 147,900147,900
62147,901 and above150,000

Common questions

What is the minimum 勞保 insured salary in 2026?
NT$29,500, matching the minimum wage that took effect 2026-01-01. A salary below it is still insured at that grade.
What is the 勞保 premium rate in 2026?
The 普通事故 rate is 12.5% by statute, but anyone covered by 就業保險法 gets a 1% reduction under article 41(2), so payroll is computed at 11.5% plus a 1% employment-insurance premium. The employee pays 20%, the employer 70% and the government the rest.
What is the 健保 rate and how is it split?
5.17%. An employee pays 30% of it; the employer pays 60% and is billed on an assumed average of 1.56 dependants per employee.
How much must an employer contribute to 勞退?
At least 6% of the monthly contribution wage. An employee may add up to a further 6% voluntarily.
What are the ceilings?
勞保 caps at NT$45,800, 健保 at NT$313,000, and 勞退 at NT$150,000. Salary above a ceiling is charged at the ceiling.