{"id":16634,"date":"2023-06-17T00:53:26","date_gmt":"2023-06-16T16:53:26","guid":{"rendered":"https:\/\/www.workstem.com\/tw\/blog\/%e8%87%aa%e5%8b%95%e8%8d%89%e7%a8%bf\/"},"modified":"2023-10-13T11:45:30","modified_gmt":"2023-10-13T03:45:30","slug":"payroll-calculation-problems-solutions","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/tw\/blog\/payroll-calculation-problems-solutions\/","title":{"rendered":"3\u5927\u5e38\u898b\u85aa\u8cc7\u8a08\u7b97\u554f\u984c\uff1a\u85aa\u8cc7\u8a08\u7b97\u7cfb\u7d71\u8f15\u9b06\u89e3\u6c7a"},"content":{"rendered":"<div class='post-index' id='post-index'><a href='###' id='post-index-close'><i class='fa fa-list'><\/i><\/a>\r\n\t\t\t\t<h3 class='post-index-title'>\u6587\u7ae0\u76ee\u9304<\/h3>\r\n\t\t\t\t<div class='post-index-inner' id='post-index-inner'>\r\n\t\t\t\t<ol class='post-index-list'><li class=\"post-index-item\" data-tt=\"title-idx-0\" ><a href=\"###\"title=\"\u52de\u4fdd\u8cbb\u7528\u5982\u4f55\u8a08\u7b97\uff1f\">\u52de\u4fdd\u8cbb\u7528\u5982\u4f55\u8a08\u7b97\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-1\" ><a href=\"###\"title=\"\u5927\u5c0f\u6708\u85aa\u8cc7\u600e\u9ebc\u7b97\uff1f\">\u5927\u5c0f\u6708\u85aa\u8cc7\u600e\u9ebc\u7b97\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-2\" ><a href=\"###\"title=\"\u65b0\u9032\/\u96e2\u8077\u54e1\u5de5\u7576\u6708\u6708\u85aa\u600e\u9ebc\u7b97\uff1f\">\u65b0\u9032\/\u96e2\u8077\u54e1\u5de5\u7576\u6708\u6708\u85aa\u600e\u9ebc\u7b97\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-3\" ><a href=\"###\"title=\"Workstem\u4e00\u7ad9\u5f0f\u4eba\u8cc7\u7ba1\u7406\u7cfb\u7d71\u5e6b\u4f60\u641e\u5b9a\u85aa\u8cc7\u8a08\u7b97\">Workstem\u4e00\u7ad9\u5f0f\u4eba\u8cc7\u7ba1\u7406\u7cfb\u7d71\u5e6b\u4f60\u641e\u5b9a\u85aa\u8cc7\u8a08\u7b97<\/a><\/li><\/ol>\r\n\t\t\t<\/div><\/div>\r\n\t\t\t<script>\r\n\t\t\t$(function(){\r\n\t\t\t\tvar contIdxHeight = $('#post-index-inner').height()+20;\r\n\t\t\t\t$('#post-index-inner').css('height',contIdxHeight+'px');\r\n\t\t\t\t$('#post-index-close').on('click',function(){\r\n\t\t\t\t\tif($('#post-index-inner').height()>20) {\r\n\t\t\t\t\t\t$('#post-index-inner').css('height',0);\r\n\t\t\t\t\t\t$('#post-index-inner').css('padding-top',0);\r\n\t\t\t\t\t} else {\r\n\t\t\t\t\t\t$('#post-index-inner').css('height',contIdxHeight+'px');\r\n\t\t\t\t\t\t$('#post-index-inner').css('padding-top','20px');\r\n\t\t\t\t\t}\r\n\t\t\t\t});\r\n\t\t\t\t$('.post-index-item').on('click',function(){\r\n\t\t\t\t\tvar tt=$(this).data('tt');\r\n\t\t\t\t\tscrollPosition(document.getElementById(tt));\r\n\t\t\t\t});\r\n\t\t\t});\t\r\n\t\t\t<\/script><div class='post-content-full'><p>\u8fd1\u5e74\u4f86\uff0c\u96a8\u8457\u53f0\u7063\u7d93\u6fdf\u7684\u767c\u5c55\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u4f01\u696d\u958b\u59cb\u6ce8\u91cd\u4eba\u529b\u8cc7\u6e90\u7ba1\u7406\uff0c\u5176\u4e2d\u85aa\u8cc7\u8a08\u7b97\u662f\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u74b0\u3002<\/p>\n<p>\u7136\u800c\uff0c\u5728\u5be6\u969b\u64cd\u4f5c\u4e2d\uff0c\u5e38\u5e38\u6703\u9047\u5230\u4e00\u4e9b\u85aa\u8cc7\u8a08\u7b97\u7684\u554f\u984c\uff0c\u4f8b\u5982\u52de\u4fdd\u8cbb\u7528\u8a08\u7b97\u3001\u65b0\u9032\/\u96e2\u8077\u54e1\u5de5\u7576\u6708\u6708\u85aa\u600e\u9ebc\u7b97\u3001\u5927\u5c0f\u6708\u85aa\u8cc7\u600e\u9ebc\u7b97\u7b49\u3002<\/p>\n<p>\u60f3\u8981\u9ad8\u6548\u89e3\u6c7a\uff1f\u5c31\u770bWorsketm\u4e00\u7ad9\u5f0f\u4eba\u8cc7\u7cfb\u7d71\u89e3\u6c7a\u65b9\u6848\uff01<\/p>\n<h2 id=\"title-idx-0\" class=\"icon-anchor\">\u52de\u4fdd\u8cbb\u7528\u5982\u4f55\u8a08\u7b97\uff1f<\/h2>\n<p>\u5728\u53f0\u7063\uff0c\u52de\u4fdd\u8cbb\u7528\u662f\u7531\u96c7\u4e3b\u548c\u52de\u5de5\u5171\u540c\u627f\u64d4\u7684\u793e\u6703\u4fdd\u96aa\u8cbb\u7528\uff0c\u5176\u8a08\u7b97\u65b9\u5f0f\u6bd4\u8f03\u8907\u96dc\uff0c\u9700\u8981\u6839\u64da\u52de\u5de5\u6708\u6240\u5f97\u548c\u6240\u5c6c\u7d1a\u8ddd\u4f86\u8a08\u7b97\u3002<\/p>\n<p>2023\u5e74\u52de\u4fdd\u8cbb\u7387\u70ba12%\uff08\u542b\u52de\u4fdd\u666e\u901a\u4e8b\u6545\u4fdd\u96aa\u8cbb\u738711%\u3001\u5c31\u696d\u4fdd\u96aa\u8cbb\u73871%\uff09\uff0c\u8ca0\u64d4\u6bd4\u4f8b\u548c\u8a08\u7b97\u5982\u4e0b\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">\u52de\u4fdd\u8cbb\u8ca0\u64d4\u6bd4\u4f8b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u96c7\u4e3b\u8ca0\u64d4 70%<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u96c7\u4e3b\u8ca0\u64d4\u91d1\u984d\u8a08\u7b97<\/span><\/td>\n<td colspan=\"3\"><span style=\"font-weight: 400;\">\u6708\u6295\u4fdd\u85aa\u8cc7 \u00d7 12%\uff08\u52de\u4fdd\u8cbb\u7387\uff09\u00d7 70%\uff08\u96c7\u4e3b\u8ca0\u64d4\u6bd4\u4f8b\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u52de\u5de5\u81ea\u4ed8\u984d\u8a08\u7b97<\/span><\/td>\n<td colspan=\"3\"><span style=\"font-weight: 400;\">\u6708\u6295\u4fdd\u85aa\u8cc7 \u00d7 12%\uff08\u52de\u4fdd\u8cbb\u7387\uff09\u00d7 20%\uff08\u52de\u5de5\u8ca0\u64d4\u6bd4\u4f8b\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u56e0\u70ba\u6bcf\u4f4d\u52de\u5de5\u7684\u85aa\u8cc7\u90fd\u5404\u4e0d\u76f8\u540c\uff0c\u9084\u9700\u8981\u5206\u5225\u6309\u6bd4\u4f8b\u8a08\u7b97\u96c7\u4e3b\u8207\u52de\u5de5\u7684\u627f\u64d4\u8cbb\u7528\uff0c\u518d\u5c0d\u7167\u7d1a\u8ddd\u8a08\u7b97\uff0c\u5982\u679c\u5168\u90e8\u4f7f\u7528\u624b\u52d5\u8a08\u7b97\uff0c\u5bb9\u6613\u51fa\u73fe\u932f\u8aa4\uff0c\u751a\u81f3\u7522\u751f\u52de\u8cc7\u7cfe\u7d1b\u3002<\/p>\n<p><em>\u5ef6\u4f38\u95b2\u8b80\uff1a<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/blog\/labor-health-insurance-grades-guide-2023\/\" target=\"_blank\" rel=\"noopener\">\u300a2023\u52de\u5065\u4fdd\u7d1a\u8ddd\uff1a\u52de\u5065\u4fdd\u8a08\u7b97\u3001\u8ca0\u64d4\u8cbb\u7528\u7b49\u5fc5\u5099\u6307\u5357\u300b<\/a><\/span><\/em><\/p>\n<p>\u6b64\u6642\uff0c\u4f7f\u7528\u85aa\u8cc7\u8a08\u7b97\u7cfb\u7d71\u53ef\u4ee5\u8f15\u9b06\u89e3\u6c7a\u9019\u500b\u554f\u984c\u3002Workstem\u4e00\u7ad9\u5f0f\u4eba\u8cc7\u7ba1\u7406\u7cfb\u7d71\u63d0\u4f9b\u52de\u5065\u4fdd\u8cbb\u7528\u81ea\u52d5\u8a08\u7b97\u529f\u80fd\u3002\u53ea\u9700\u8981\u8f38\u5165\u54e1\u5de5\u7684\u57fa\u672c\u8cc7\u6599\u548c\u85aa\u8cc7\uff0c\u900f\u904e\u5f3a\u5927\u7684AI\u7b97\u85aa\u5f15\u64ce\uff0c\u7cfb\u7d71\u5c31\u80fd\u81ea\u52d5\u8a08\u7b97\uff0c\u4e0d\u50c5\u9ad8\u6548\u6e96\u78ba\uff0c\u9084\u80fd\u7bc0\u7701\u6642\u9593\u548c\u4eba\u529b\u6210\u672c\u3002<\/p>\n<h2 id=\"title-idx-1\" class=\"icon-anchor\">\u5927\u5c0f\u6708\u85aa\u8cc7\u600e\u9ebc\u7b97\uff1f<\/h2>\n<p>\u56e0\u70ba\u6bcf\u6708\u5929\u6578\u4e0d\u540c\uff0c\u5927\u5c0f\u6708\u85aa\u8cc7\u5982\u4f55\u8a08\u7b97\u4e5f\u662f\u4f01\u696d\u95dc\u5fc3\u7684\u554f\u984c\uff0c\u5927\u5c0f\u6708\u85aa\u8cc7\u7684\u8a08\u7b97\u65b9\u5f0f\u901a\u5e38\u70ba\u56fa\u5b9a\u768430\u5929\u4f86\u7b97\uff1a<\/p>\n<p>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u6bcf\u65e5\u85aa\u8cc7\u662f\u6307\u57fa\u672c\u85aa\u8cc7\u9664\u4ee530\u5929\u7684\u7d50\u679c\uff0c\u901a\u5e38\u4e5f\u7a31\u70ba\u65e5\u85aa\u6216\u5e73\u5747\u65e5\u85aa\u3002\u5982\u679c\u54e1\u5de5\u7684\u57fa\u672c\u85aa\u8cc7\u662f\u6309\u7167\u5c0f\u6642\u8a08\u7b97\u7684\uff0c\u90a3\u9ebc\u6bcf\u65e5\u85aa\u8cc7\u5c31\u662f\u57fa\u672c\u85aa\u8cc7\u9664\u4ee5\u7576\u6708\u5de5\u4f5c\u7684\u5be6\u969b\u5c0f\u6642\u6578\u3002<\/p>\n<p>\u4f8b\u5982\uff1a2023\u5e745\u6708\u5171\u670931\u5929\uff0c\u70ba\u5927\u6708\u3002\u54e1\u5de5\u674e\u5927\u5049\u65bc2023\u5e745\u670811\u65e5\u5230\u8077\uff0c5\u670811\u65e5\u52305\u670831\u65e5\u662f21\u5929\uff0c\u4ed6\u6708\u85aa\u70baNT$30,000\uff0c\u6bcf\u65e5\u85aa\u8cc7\u70baNT$30,000\/30\u5929=NT$1,000\uff0c\u90a3\u9ebd\uff0c\u4ed6\u57285\u6708\u53ef\u7372\u5f97\u7684\u85aa\u8cc7\u70baNT$21,000\u3002<\/p>\n<p>\u82e5\u4e0d\u662f\u56fa\u5b9a30\u5929\u8a08\u7b97\uff0c\u9700\u8981\u6709\u52de\u52d5\u5951\u7d04\u6216\u5de5\u4f5c\u898f\u5247\u660e\u6587\u7d00\u9304\u7279\u5225\u4e4b\u7d04\u5b9a\uff0c\u5426\u5247\u6703\u5c0e\u81f4\u54e1\u5de5\u5728\u5c0f\u6708\u548c\u5927\u6708\u7684\u85aa\u8cc7\u5dee\u7570\u5f88\u5927\u3002<\/p>\n<p>Workstem\u4e00\u7ad9\u5f0f\u4eba\u8cc7\u7ba1\u7406\u7cfb\u7d71\u63d0\u4f9b\u5927\u5c0f\u6708\u85aa\u8cc7\u81ea\u52d5\u8a08\u7b97\u529f\u80fd\u3002\u7121\u8ad6\u662f\u6309\u65e5\u66c6\u65e5\u8a08\u7b97\uff0c\u56fa\u5b9a30\u5929\u8a08\u7b97\uff0c\u90fd\u53ef\u4ee5\u6eff\u8db3\uff0c\u53ea\u9700\u8981\u8f38\u5165\u54e1\u5de5\u7684\u57fa\u672c\u8cc7\u6599\u548c\u85aa\u8cc7\uff0c\u7cfb\u7d71\u4fbf\u53ef\u81ea\u52d5\u8a08\u7b97\u51fa\u5927\u5c0f\u6708\u85aa\u8cc7\u3002<\/p>\n<h2 id=\"title-idx-2\" class=\"icon-anchor\">\u65b0\u9032\/\u96e2\u8077\u54e1\u5de5\u7576\u6708\u6708\u85aa\u600e\u9ebc\u7b97\uff1f<\/h2>\n<p>\u5c0d\u65bc\u65b0\u9032\u54e1\u5de5\u6216\u96e2\u8077\u54e1\u5de5\uff0c\u5982\u4f55\u8a08\u7b97\u7576\u6708\u7684\u85aa\u8cc7\u662f\u4e00\u500b\u5e38\u898b\u554f\u984c\u3002\u5982\u679c\u624b\u52d5\u8a08\u7b97\uff0c\u5bb9\u6613\u51fa\u73fe\u932f\u8aa4\uff0c\u5c0e\u81f4\u54e1\u5de5\u7684\u85aa\u8cc7\u51fa\u73fe\u554f\u984c\uff0c\u540c\u6642\u4e5f\u6703\u589e\u52a0\u4f01\u696d\u7684\u7ba1\u7406\u6210\u672c\u3002<\/p>\n<p>\u5c0d\u65bc\u65b0\u9032\/\u96e2\u8077\u54e1\u5de5\uff0c\u7576\u6708\u6708\u85aa\u901a\u5e38\u662f\u6839\u64da\u5be6\u969b\u5de5\u4f5c\u5929\u6578\u8a08\u7b97\u7684\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u5e38\u898b\u7684\u8a08\u7b97\u65b9\u6cd5\uff1a<\/p>\n<p><strong>1. \u65b0\u9032\u54e1\u5de5\uff1a\u7576\u6708\u6708\u85aa = \uff08\u57fa\u672c\u85aa\u8cc7 \u00f7 30\uff09\u00d7 \u5be6\u969b\u5de5\u4f5c\u5929\u6578<\/strong><\/p>\n<p>\u65b0\u9032\u54e1\u5de5\u901a\u5e38\u6703\u5728\u4e00\u500b\u6708\u7684\u4e2d\u9014\u52a0\u5165\u516c\u53f8\uff0c\u56e0\u6b64\u4ed6\u5011\u5be6\u969b\u5de5\u4f5c\u7684\u5929\u6578\u53ef\u80fd\u4e0d\u8db330\u5929\u3002\u5728\u9019\u7a2e\u60c5\u6cc1\u4e0b\uff0c\u516c\u53f8\u6703\u6839\u64da\u57fa\u672c\u85aa\u8cc7\u548c\u5be6\u969b\u5de5\u4f5c\u5929\u6578\u4f86\u8a08\u7b97\u7576\u6708\u6708\u85aa\u3002<\/p>\n<p><strong>2. \u96e2\u8077\u54e1\u5de5\uff1a\u7576\u6708\u6708\u85aa = \uff08\u57fa\u672c\u85aa\u8cc7 \u00f7 30\uff09\u00d7 \u5be6\u969b\u5de5\u4f5c\u5929\u6578 &#8211; \u6263\u9664\u9805\u76ee<\/strong><\/p>\n<p>\u96e2\u8077\u54e1\u5de5\u7684\u7576\u6708\u6708\u85aa\u8a08\u7b97\u65b9\u5f0f\u8207\u65b0\u9032\u54e1\u5de5\u985e\u4f3c\uff0c\u4f46\u662f\u9084\u9700\u8981\u6263\u9664\u4e00\u4e9b\u9805\u76ee\uff0c\u4f8b\u5982\u672a\u4f11\u5b8c\u7684\u5e74\u5047\u6216\u672a\u5b8c\u6210\u7684\u4efb\u52d9\uff0c\u5982\u679c\u6709\u9055\u7d04\u91d1\u6216\u7f70\u6b3e\u7b49\uff0c\u4e5f\u9700\u8981\u5728\u8a08\u7b97\u4e2d\u6263\u9664\u3002<\/p>\n<p>\u4f7f\u7528Workstem\u85aa\u8cc7\u8a08\u7b97\u7cfb\u7d71\u53ef\u4ee5\u8f15\u9b06\u89e3\u6c7a\u9019\u500b\u554f\u984c\u3002\u652f\u63f4\u9078\u64c7\u6708\u85aa\u8a08\u7b97\u65b9\u5f0f\uff0c\u81ea\u8a02\u85aa\u8cc7\u589e\u9805\u8207\u6e1b\u9805\uff0c\u53ea\u9700\u8981\u8f38\u5165\u54e1\u5de5\u7684\u57fa\u672c\u8cc7\u6599\u548c\u5165\u8077\/\u96e2\u8077\u65e5\u671f\uff0c\u4fbf\u53ef\u81ea\u52d5\u6309\u6bd4\u4f8b\u8a08\u7b97\u65b0\u9032\u54e1\u5de5\u85aa\u8cc7\uff0c\u7121\u9650\u6b21\u81e8\u6642\u904b\u7b97\u81ea\u52d5\u5224\u5b9a\u85aa\u8cc7\u589e\u6e1b\u9805\u76ee\uff0c\u81ea\u52d5\u6839\u64da\u8a2d\u5b9a\u8a08\u7b97\u85aa\u8cc7\uff0c\u518d\u4e5f\u7121\u9808\u624b\u52d5\u8a08\u7b97\uff01<\/p>\n<h2 id=\"title-idx-3\" class=\"icon-anchor\">Workstem\u4e00\u7ad9\u5f0f\u4eba\u8cc7\u7ba1\u7406\u7cfb\u7d71\u5e6b\u4f60\u641e\u5b9a\u85aa\u8cc7\u8a08\u7b97<\/h2>\n<p>\u85aa\u8cc7\u8a08\u7b97\u662f\u4f01\u696d\u4eba\u529b\u8cc7\u6e90\u7ba1\u7406\u7684\u4e00\u500b\u91cd\u8981\u74b0\u7bc0\uff0c\u4f46\u5e38\u5e38\u6703\u9047\u5230\u4ee5\u4e0a\u8907\u96dc\u554f\u984c\u3002\u4f7f\u7528\u85aa\u8cc7\u8a08\u7b97\u7cfb\u7d71\u53ef\u4ee5\u8f15\u9b06\u89e3\u6c7a\uff01\u4e0d\u50c5\u80fd\u63d0\u9ad8\u8a08\u7b97\u7cbe\u5ea6\uff0c\u9084\u80fd\u7bc0\u7701\u6642\u9593\u548c\u4eba\u529b\u6210\u672c\u3002<\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/\" target=\"_blank\" 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