{"id":16661,"date":"2023-06-26T18:52:37","date_gmt":"2023-06-26T10:52:37","guid":{"rendered":"https:\/\/www.workstem.com\/tw\/blog\/%e8%87%aa%e5%8b%95%e8%8d%89%e7%a8%bf\/"},"modified":"2023-10-13T11:42:48","modified_gmt":"2023-10-13T03:42:48","slug":"maternity-paternity-leave-payroll-calculation-guide","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/tw\/blog\/maternity-paternity-leave-payroll-calculation-guide\/","title":{"rendered":"\u7522\u5047\u3001\u6d41\u7522\u5047\u3001\u966a\u7522\u5047\u53ca\u966a\u7522\u6aa2\u5047\u7b97\u85aa\u6307\u5357\uff01"},"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=\"\u7522\u5047\u6709\u5e7e\u5929\uff1f\u5305\u62ec\u5047\u65e5\u55ce\uff1f\">\u7522\u5047\u6709\u5e7e\u5929\uff1f\u5305\u62ec\u5047\u65e5\u55ce\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-1\" ><a href=\"###\"title=\"\u7522\u5047\u53ef\u4ee5\u5206\u958b\u8acb\u55ce\uff1f\">\u7522\u5047\u53ef\u4ee5\u5206\u958b\u8acb\u55ce\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-2\" ><a href=\"###\"title=\"\u7522\u5047\u85aa\u6c34\u600e\u9ebc\u7b97\uff1f\">\u7522\u5047\u85aa\u6c34\u600e\u9ebc\u7b97\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-3\" ><a href=\"###\"title=\"\u6d41\u7522\u4e5f\u6709\u5047\u671f\u55ce\uff1f\u85aa\u6c34\u600e\u9ebc\u7b97\uff1f\">\u6d41\u7522\u4e5f\u6709\u5047\u671f\u55ce\uff1f\u85aa\u6c34\u600e\u9ebc\u7b97\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-4\" ><a href=\"###\"title=\"\u7522\u6aa2\u5047\u3001\u966a\u7522\u5047\u53ca\u966a\u7522\u6aa2\u5047\u6709\u5e7e\u5929\uff1f\u85aa\u8cc7\u600e\u9ebc\u7b97\uff1f\">\u7522\u6aa2\u5047\u3001\u966a\u7522\u5047\u53ca\u966a\u7522\u6aa2\u5047\u6709\u5e7e\u5929\uff1f\u85aa\u8cc7\u600e\u9ebc\u7b97\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-5\" ><a href=\"###\"title=\"\u5047\u671f\u7ba1\u7406\u907f\u96f7\u5c31\u9760Workstem\">\u5047\u671f\u7ba1\u7406\u907f\u96f7\u5c31\u9760Workstem<\/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>\u5728\u53f0\u7063\uff0c\u96a8\u8457\u751f\u80b2\u7387\u7684\u4e0b\u964d\uff0c\u7522\u5047\u548c\u966a\u7522\u5047\u5df2\u7d93\u6210\u70ba\u6bcf\u4f4d\u5373\u5c07\u7576\u7236\u6bcd\u7684\u54e1\u5de5\u6240\u95dc\u6ce8\u7684\u8b70\u984c\u3002\u7522\u5047\u901a\u5e38\u662f\u6307\u6bcd\u89aa\u5728\u751f\u7522\u5f8c\u4f11\u606f\u7684\u6642\u9593\uff0c\u800c\u966a\u7522\u5047\u5247\u662f\u6307\u7236\u89aa\u5728\u914d\u5076\u751f\u7522\u671f\u9593\u7684\u4f11\u5047\u6642\u9593\u3002\u7136\u800c\u5c0d\u65bc\u8001\u95c6\u4f86\u8aaa\uff0c\u9664\u4e86\u4f11\u5047\u6642\u9593\u7684\u9577\u77ed\u5916\uff0c\u7522\u5047\u548c\u966a\u7522\u5047\u7684\u85aa\u8cc7\u8a08\u7b97\u4e5f\u662f\u4e00\u500b\u91cd\u8981\u7684\u554f\u984c\u3002<\/p>\n<p>\u5c0d\u65bc\u8a31\u591a\u516c\u53f8\u4f86\u8aaa\uff0c\u7522\u5047\u85aa\u6c34\u7684\u8a08\u7b97\u53ef\u80fd\u6703\u9762\u81e8\u8a31\u591a\u6311\u6230\u3002\u4e0d\u50c5\u9700\u8981\u5408\u7406\u5b89\u6392\u54e1\u5de5\u4f11\u5047\uff0c\u9084\u8981\u6309\u7167\u300a\u52de\u57fa\u6cd5\u300b\u898f\u5b9a\uff0c\u6b63\u78ba\u8a08\u7b97\u5047\u671f\u85aa\u6c34\uff0c\u907f\u514d\u88ab\u7f70\u6b3e\u3002Workstem\u9019\u7bc7\u7522\u5047\u7b97\u85aa\u6307\u5357\uff0c\u5e36\u4f60\u4e86\u89e3\u6240\u6709\u61f7\u5b55\u76f8\u95dc\u7684\u5047\u671f\u4e8b\u9805\uff01<\/p>\n<h2 id=\"title-idx-0\" class=\"icon-anchor\">\u7522\u5047\u6709\u5e7e\u5929\uff1f\u5305\u62ec\u5047\u65e5\u55ce\uff1f<\/h2>\n<p>\u6839\u64da<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=N0030001&amp;flno=50\" target=\"_blank\" rel=\"noopener\">\u300a\u52de\u57fa\u6cd5\u300b<\/a><\/span>\u898f\u5b9a\uff0c\u5973\u6027\u52de\u5de5\u5728\u5206\u5a29\u524d\u5f8c\uff0c\u61c9\u7576\u505c\u6b62\u5de5\u4f5c\uff0c\u4eab\u6709\u7522\u5047\u9577\u90548\u9031\uff0c\u4e5f\u5c31\u662f56\u5929\u3002\u52de\u52d5\u90e8\u9032\u4e00\u6b65\u89e3\u91cb\uff0c\u5728\u6b64\u671f\u9593\u82e5\u9047\u5230\u4f8b\u5047\u65e5\u3001\u7d00\u5ff5\u65e5\u3001\u52de\u52d5\u7bc0\u65e5\u53ca\u5176\u4ed6\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u6307\u5b9a\u7684\u653e\u5047\u65e5\uff0c\u9019\u4e9b\u65e5\u671f\u90fd\u61c9\u5305\u542b\u5728\u7522\u5047\u4e4b\u4e2d\uff0c\u4e0d\u6703\u88ab\u6263\u9664\u3002<\/p>\n<h2 id=\"title-idx-1\" class=\"icon-anchor\">\u7522\u5047\u53ef\u4ee5\u5206\u958b\u8acb\u55ce\uff1f<\/h2>\n<p>\u6709\u4e9b\u54e1\u5de5\u60f3\u8981\u5206\u958b\u4f11\u7522\u5047\uff0c\u91dd\u5c0d\u9019\u4e00\u9ede\uff0c<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/laws.mol.gov.tw\/FLAW\/FLAWDOC03.aspx?searchmode=global&amp;datatype=etype&amp;no=FE339967&amp;keyword=%E7%94%A2%E5%81%87\" target=\"_blank\" rel=\"noopener\">\u52de\u52d5\u90e8<\/a><\/span>\u6709\u898f\u5b9a\uff0c\u5728\u52de\u8cc7\u96d9\u65b9\u90fd\u540c\u610f\u7684\u60c5\u6cc1\u4e0b\uff0c\u54e1\u5de5\u53ef\u4ee5\u5728\u5206\u5a29\u524d\u5206\u6b21\u7533\u8acb\u7522\u5047\uff0c\u4f46\u5fc5\u9808\u81f3\u5c11\u4fdd\u75594\u9031\u7684\u7522\u5047\u7d66\u5206\u5a29\u5f8c\u4f7f\u7528\u3002\u6b64\u5916\uff0c\u5206\u5a29\u5f8c\u7684\u5047\u671f\u9700\u8981\u9023\u7e8c\u4f11\uff0c\u4e00\u6b21\u6027\u653e\u8db3\uff0c\u5176\u4e2d\u4e5f\u5305\u62ec\u5047\u65e5\u3002<\/p>\n<h2 id=\"title-idx-2\" class=\"icon-anchor\">\u7522\u5047\u85aa\u6c34\u600e\u9ebc\u7b97\uff1f<\/h2>\n<p>\u91dd\u5c0d\u5973\u6027\u54e1\u5de5\u7684\u7522\u5047\u85aa\u6c34\uff0c\u300a\u52de\u57fa\u6cd5\u300b\u6709\u898f\u5b9a\uff0c\u9700\u8981\u6839\u64da\u54e1\u5de5\u7684\u5e74\u8cc7\u8a08\u7b97\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5e74\u8cc7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7522\u5047\u85aa\u6c34\u8a08\u7b97<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u672a\u6eff6\u500b\u6708<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uff08\u5de5\u8cc7\u00f72\uff09x \u7522\u5047\u5929\u6578<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6\u500b\u6708\u4ee5\u4e0a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u5de5\u8cc7 x \u7522\u5047\u5929\u6578<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8acb\u6ce8\u610f\uff1a\u6b64\u8655\u7684\u300c\u5de5\u8cc7\u300d\u6307\u7684\u662f\u54e1\u5de5\u5206\u5a29\u524d 1 \u500b\u5de5\u4f5c\u65e5\u6b63\u5e38\u5de5\u4f5c\u6642\u9593\u7684\u85aa\u8cc7\uff0c\u4f46\u5982\u679c\u4f4e\u65bc\u8a72\u54e1\u5de5\u7684\u5e73\u5747\u5de5\u8cc7\uff0c\u5c31\u9700\u8981\u7528\u5e73\u5747\u5de5\u8cc7\u4f86\u8a08\u7b97\u3002<\/p>\n<h3>\u7522\u5047\u85aa\u6c34\u7684\u5177\u9ad4\u8a08\u7b97\u65b9\u6cd5\u8acb\u53c3\u7167\u4ee5\u4e0b\u6848\u4f8b\uff1a<\/h3>\n<p>\u54e1\u5de5\u5c0f\u7f8e\u525b\u6eff 2 \u5e74\u5e74\u8cc7\uff0c\u6708\u85aa\u70ba NT$36,000\uff0c\u60f3\u4e00\u6b21\u6027\u8acb\u516b\u9031\u7522\u5047\uff0c<\/p>\n<p>\u90a3\u9ebc\u5979\u5728\u751f\u7522\u524d\u4e00\u500b\u5de5\u4f5c\u65e5\u7684\u85aa\u8cc7\u70ba\uff1aNT$36,000 \u00f7 30 \u5929 = NT$1,200<\/p>\n<p>\u7522\u5047\u85aa\u6c34\u5408\u8a08\uff1aNT$1,200 \u00d7 56 \u5929 = NT$67,200<\/p>\n<p>\u5982\u679c\u5c0f\u7f8e\u5728\u5206\u5a29\u524d 6 \u500b\u6708\u5167\u6709\u52a0\u73ed\u8cbb\u3001\u734e\u91d1\u7b49\u5176\u4ed6\u5de5\u8cc7\uff0c\u5e73\u5747\u5de5\u8cc7\u63db\u7b97\u65e5\u85aa\u70ba\uff1a<\/p>\n<p>\uff08NT$36,000 \u00d7 6 \u500b\u6708 + NT$5,000 \u7e3e\u6548\u734e\u91d1\uff09 \u00f7 6 \u500b\u6708 \u00f7 30 \u5929 = NT$1,227.78<\/p>\n<p><em>\u5ef6\u4f38\u95b1\u8b80\uff1a<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/blog\/basic-salary-guide\/\" target=\"_blank\" rel=\"noopener\">\u300a2023\u57fa\u672c\u5de5\u8cc7\uff1a\u52de\u5065\u4fdd\u662f\u5426\u542b\u5728\u5167\uff1f\u5be6\u9818\u85aa\u53ef\u4f4e\u65bc\u6700\u4f4e\u85aa\u8cc7\u55ce\uff1f\u7b97\u85aa\u4e0d\u8e29\u96f7\uff01\u300b<\/a><\/span><\/em><\/p>\n<h2 id=\"title-idx-3\" class=\"icon-anchor\">\u6d41\u7522\u4e5f\u6709\u5047\u671f\u55ce\uff1f\u85aa\u6c34\u600e\u9ebc\u7b97\uff1f<\/h2>\n<p>\u5973\u6027\u52de\u5de5\u82e5\u4e0d\u5e78\u6d41\u7522\uff0c\u6839\u64da\u6027\u5225\u5de5\u4f5c\u5e73\u7b49\u6cd5\u7b2c15\u689d\uff0c\u53ef\u8acb\u7522\u5047\uff0c\u7522\u5047\u671f\u9593\u5982\u4e0b\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">\u598a\u5a20\u6642\u9593<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5929\u6578<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6d41\u7522\u5047\u85aa\u6c34<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3\u500b\u6708\u4ee5\u4e0a\u6d41\u7522<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4\u9031<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u540c\u7522\u5047<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2\u500b\u6708\u4ee5\u4e0a\uff0c\u672a\u6eff3\u500b\u6708<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1\u9031<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7121\u660e\u78ba\u898f\u5b9a<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u672a\u6eff2\u500b\u6708<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5\u5929<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7121\u660e\u78ba\u898f\u5b9a<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6839\u64da<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=N0030001&amp;flno=50\" target=\"_blank\" rel=\"noopener\">\u52de\u57fa\u6cd5\u7b2c50\u689d\u7b2c2\u9805<\/a><\/span>\uff0c\u61f7\u5b55\u4e09\u500b\u6708\u4ee5\u4e0a\u6d41\u7522\u8005\u53ef\u4ee5\u8acb4\u9031\u7684\u6d41\u7522\u5047\uff0c\u800c\u671f\u9593\u7684\u85aa\u8cc7\u8a08\u7b97\u65b9\u5f0f\u8207\u7522\u5047\u76f8\u540c\u3002\u7136\u800c\uff0c\u76ee\u524d\u6cd5\u4ee4\u4e26\u6c92\u6709\u660e\u78ba\u898f\u5b9a\u5982\u679c\u54e1\u5de5\u300c\u61f7\u5b55\u672a\u6eff\u4e8c\u500b\u6708\u300d\u6216\u300c\u61f7\u5b55\u5169\u500b\u6708\u4ee5\u4e0a\u672a\u6eff\u4e09\u500b\u6708\u300d\u6d41\u7522\u6642\uff0c\u96c7\u4e3b\u662f\u5426\u9700\u8981\u5728\u54e1\u5de5\u7533\u8acb\u6d41\u7522\u5047\u671f\u9593\u652f\u85aa\uff0c\u6b64\u9805\u9700\u8981\u52de\u8cc7\u96d9\u65b9\u5171\u540c\u5546\u8b70\u3002<\/p>\n<p>\u56e0\u6b64\uff0c\u5982\u679c\u54e1\u5de5\u7576\u5e74\u5ea6\u7684\u75c5\u5047\u9084\u6c92\u6709\u8acb\u6eff30\u5929\uff0c\u96c7\u4e3b\u53ef\u4ee5\u5efa\u8b70\u54e1\u5de5\u76f4\u63a5\u7533\u8acb\u75c5\u5047\uff0c\u9019\u6a23\u5728\u6d41\u7522\u4f11\u990a\u671f\u9593\u4ecd\u7136\u80fd\u5920\u9818\u53d6\u534a\u85aa\u3002<\/p>\n<h2 id=\"title-idx-4\" class=\"icon-anchor\">\u7522\u6aa2\u5047\u3001\u966a\u7522\u5047\u53ca\u966a\u7522\u6aa2\u5047\u6709\u5e7e\u5929\uff1f\u85aa\u8cc7\u600e\u9ebc\u7b97\uff1f<\/h2>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5047\u671f\u985e\u5225<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9069\u7528\u8005<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5929\u6578<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u85aa\u6c34\u8a08\u7b97<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7522\u6aa2\u5047<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u61f7\u5b55\u5a66\u5973<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\u5929<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5168\u85aa<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u966a\u7522\u5047<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u61f7\u5b55\u5a66\u5973\u914d\u5076<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8207\u966a\u7522\u6aa2\u5047\u5408\u8a087\u5929<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5168\u85aa\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u966a\u7522\u6aa2\u5047<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u61f7\u5b55\u5a66\u5973\u914d\u5076<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8207\u966a\u7522\u5047\u5408\u8a087\u5929<\/span><\/td>\n<td><span style=\"font-weight: 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