{"id":17085,"date":"2026-08-12T09:37:09","date_gmt":"2026-08-12T01:37:09","guid":{"rendered":"https:\/\/www.workstem.com\/tw\/blog\/%e8%87%aa%e5%8b%95%e8%8d%89%e7%a8%bf\/"},"modified":"2026-08-19T13:15:45","modified_gmt":"2026-08-19T05:15:45","slug":"year-end-bonus-tax-guide-2026","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/tw\/blog\/year-end-bonus-tax-guide-2026\/","title":{"rendered":"\u5e74\u7d42\u734e\u91d1\u8981\u6263\u7a05\u55ce\uff1f\u734e\u91d1\u7a05\u52d9\u8655\u7406\u5b8c\u5168\u89e3\u6790"},"content":{"rendered":"<p>\u6bcf\u9022\u8fb2\u66c6\u5e74\u524d\uff0c\u9664\u4e86\u5fd9\u8457\u7d50\u7b97\u7e3e\u6548\u3001\u8209\u8fa6\u5c3e\u7259\uff0c\u5c0dHR\u548c\u8ca1\u52d9\u4eba\u54e1\u4f86\u8aaa\uff0c\u6700\u982d\u75db\u7684\u83ab\u904e\u65bc\u8655\u7406\u5e74\u7d42\u734e\u91d1\u7684\u7a05\u52d9\u554f\u984c\u3002\u54e1\u5de5\u6700\u5e38\u554f\u7684\u300c\u70ba\u4ec0\u9ebc\u5e74\u7d42\u734e\u91d1\u5be6\u9818\u91d1\u984d\u8ddf\u8aaa\u597d\u7684\u4e0d\u4e00\u6a23\uff1f\u300d\u3001\u300c\u516c\u53f8\u6263\u4e86\u6211\u591a\u5c11\u7a05\uff1f\u300d\uff0c\u9019\u4e9b\u7591\u554f\u7684\u6839\u6e90\uff0c\u90fd\u4f86\u81ea\u65bc\u734e\u91d1\u767c\u653e\u6642\u5fc5\u9808\u4f9d\u6cd5\u9032\u884c\u7684\u5169\u9053\u6263\u6b3e\u7a0b\u5e8f\uff1a\u6240\u5f97\u7a05\u9810\u6263 \u8207 \u4e8c\u4ee3\u5065\u4fdd\u88dc\u5145\u4fdd\u8cbb\u3002<\/p>\n<p>\u672c\u6587\u5c07\u6839\u64da\u8ca1\u653f\u90e8\u53ca\u885b\u751f\u798f\u5229\u90e82026\u5e74\u6700\u65b0\u516c\u544a\uff0c\u70ba\u4f60\u5168\u9762\u89e3\u6790\u5e74\u7d42\u734e\u91d1\u7684\u7a05\u52d9\u8655\u7406\u539f\u5247\u3001\u8a08\u7b97\u516c\u5f0f\u3001\u7533\u5831\u6d41\u7a0b\uff0c\u4e26\u6574\u7406HR\u6700\u5e38\u9047\u5230\u7684\u5be6\u52d9\u554f\u984c\uff0c\u8b93\u4f60\u4e00\u6b21\u641e\u61c2\uff0c\u8f15\u9b06\u61c9\u5c0d\u54e1\u5de5\u63d0\u554f\u3002<\/p>\n<h2>\u516c\u53f8\u4e00\u5b9a\u8981\u767c\u5e74\u7d42\u734e\u91d1\u55ce\uff1f\u4e0d\u767c\u662f\u5426\u9055\u6cd5\uff1f<\/h2>\n<p>\u5728\u8a0e\u8ad6\u6263\u7a05\u4e4b\u524d\uff0cHR\u5fc5\u9808\u5148\u91d0\u6e05\u4e00\u500b\u6839\u672c\u554f\u984c\uff1a\u516c\u53f8\u767c\u653e\u7684\u9019\u7b46\u734e\u91d1\uff0c\u5728\u6cd5\u5f8b\u4e0a\u662f\u4ec0\u9ebc\u6027\u8cea\uff1f \u9019\u6703\u76f4\u63a5\u5f71\u97ff\u54e1\u5de5\u7684\u8acb\u6c42\u6b0a\uff0c\u4ee5\u53ca\u5f8c\u7e8c\u7684\u7a05\u52d9\u7533\u5831\u65b9\u5f0f\u3002<\/p>\n<p>\u5e74\u7d42\u734e\u91d1\u5728\u6cd5\u5f8b\u4e0a\u4e3b\u8981\u5206\u70ba\u5169\u985e\uff1a<\/p>\n<h3>1. \u7d93\u5e38\u6027\u7d66\u8207\uff08\u5c6c\u5de5\u8cc7\u7684\u4e00\u90e8\u5206\uff09<\/h3>\n<ul>\n<li>\u5b9a\u7fa9\uff1a\u82e5\u52de\u52d5\u5951\u7d04\u4e2d\u660e\u78ba\u8f09\u660e\u300c\u4fdd\u969c\u5e74\u85aa13\/14\u500b\u6708\u300d\u6216\u300c\u56fa\u5b9a\u5e74\u7d42\u734e\u91d1N\u500b\u6708\u300d\uff0c\u5247\u5e74\u7d42\u734e\u91d1\u5c6c\u300c\u5de5\u8cc7\u300d\u7684\u4e00\u90e8\u5206\u3002<\/li>\n<li>\u6cd5\u5f8b\u4f9d\u64da\uff1a\u6839\u64da\u300a\u52de\u52d5\u57fa\u6e96\u6cd5\u300b\u7b2c2\u689d\uff0c\u56e0\u5de5\u4f5c\u7372\u5f97\u7684\u7d93\u5e38\u6027\u7d66\u8207\u7686\u5c6c\u5de5\u8cc7\u3002\u96c7\u4e3b\u5fc5\u9808\u4f9d\u5951\u7d04\u767c\u653e\u3002<\/li>\n<li>\u672a\u767c\u653e\u5f8c\u679c\uff1a\u82e5\u96c7\u4e3b\u672a\u4f9d\u7d04\u7d66\u4ed8\uff0c\u5373\u9055\u53cd\u300a\u52de\u57fa\u6cd5\u300b\u7b2c22\u689d\u300c\u5de5\u8cc7\u61c9\u5168\u984d\u7d66\u4ed8\u300d\uff0c\u53ef\u8655\u65b0\u81fa\u5e632\u842c\u5143\u4ee5\u4e0a\u3001100\u842c\u5143\u4ee5\u4e0b\u7f70\u9370\u3002<\/li>\n<\/ul>\n<h3>2. \u6069\u60e0\u6027\u7d66\u8207\uff08\u734e\u52f5\u6027\u8cea\uff0c\u4e0d\u5c6c\u5de5\u8cc7\uff09<\/h3>\n<ul>\n<li>\u5b9a\u7fa9\uff1a\u52de\u52d5\u5951\u7d04\u672a\u660e\u8a02\u4fdd\u969c\u767c\u653e\uff0c\u734e\u91d1\u767c\u653e\u8207\u5426\u53ca\u91d1\u984d\uff0c\u8996\u516c\u53f8\u71df\u904b\u72c0\u6cc1\u3001\u54e1\u5de5\u7e3e\u6548\u7b49\u56e0\u7d20\u800c\u5b9a\u3002<\/li>\n<li>\u6cd5\u5f8b\u4f9d\u64da\uff1a\u6839\u64da\u300a\u52de\u57fa\u6cd5\u300b\u7b2c29\u689d\uff0c\u4e8b\u696d\u55ae\u4f4d\u65bc\u5e74\u5ea6\u7d42\u4e86\u7d50\u7b97\u5982\u6709\u76c8\u9918\uff0c\u5c0d\u65bc\u5168\u5e74\u5de5\u4f5c\u7121\u904e\u5931\u4e4b\u52de\u5de5\uff0c\u300c\u61c9\u300d\u7d66\u4e88\u734e\u91d1\u6216\u7d05\u5229\u3002\u4f46\u5728\u53f8\u6cd5\u5be6\u52d9\u4e0a\uff0c\u6b64\u689d\u6587\u591a\u88ab\u8996\u70ba\u8a13\u793a\u898f\u5b9a\uff0c\u82e5\u516c\u53f8\u672a\u7372\u5229\u6216\u5de5\u4f5c\u898f\u5247\u5df2\u8f09\u660e\u8996\u60c5\u6cc1\u767c\u653e\uff0c\u516c\u53f8\u6c7a\u5b9a\u4e0d\u767c\u653e\u901a\u5e38\u4e0d\u69cb\u6210\u9055\u6cd5\u3002<\/li>\n<li>HR\u5be6\u52d9\uff1a\u591a\u6578\u4f01\u696d\u7684\u5e74\u7d42\u734e\u91d1\u5c6c\u6b64\u985e\uff0c\u5efa\u8b70\u5728\u54e1\u5de5\u624b\u518a\u6216\u5de5\u4f5c\u898f\u5247\u4e2d\u6e05\u695a\u8f09\u660e\u767c\u653e\u689d\u4ef6\uff08\u5982\uff1a\u767c\u653e\u65e5\u5728\u8077\u3001\u6309\u5728\u8077\u6bd4\u4f8b\u8a08\u7b97\u7b49\uff09\uff0c\u4ee5\u6e1b\u5c11\u722d\u8b70\u3002<\/li>\n<\/ul>\n<h2>\u5e74\u7d42\u734e\u91d1\u8981\u6263\u7a05\u55ce\uff1f\u5169\u5927\u6263\u6b3e\u9805\u76ee\u8a73\u89e3<\/h2>\n<p>\u7b54\u6848\u662f\uff1a\u8981\u7684\uff0c\u5e74\u7d42\u734e\u91d1\u5c6c\u65bc\u300c\u975e\u6bcf\u6708\u7d66\u4ed8\u4e4b\u85aa\u8cc7\u300d\uff0c\u9700\u8981\u4f9d\u6cd5\u6263\u7e73\u7a05\u6b3e\uff0c\u4e26\u8a08\u5165\u4e8c\u4ee3\u5065\u4fdd\u88dc\u5145\u4fdd\u8cbb\u7684\u8a08\u7b97\u7bc4\u570d\u3002<\/p>\n<p>HR\u5728\u767c\u653e\u734e\u91d1\u6642\uff0c\u5fc5\u9808\u540c\u6642\u8655\u7406\u4ee5\u4e0b\u5169\u9805\u6cd5\u5b9a\u6263\u6b3e\uff1a<\/p>\n<h3>1. \u6240\u5f97\u7a05\u9810\u6263\uff085%\uff09<\/h3>\n<p>\u6839\u64da\u300a\u85aa\u8cc7\u6240\u5f97\u6263\u7e73\u8fa6\u6cd5\u300b\u7b2c6\u689d\u53ca\u7b2c7\u689d\u898f\u5b9a\uff0c\u7d66\u4ed8\u975e\u6bcf\u6708\u7d66\u4ed8\u4e4b\u85aa\u8cc7\uff08\u5982\u5e74\u7d42\u734e\u91d1\u3001\u4e09\u7bc0\u734e\u91d1\u3001\u7e3e\u6548\u734e\u91d1\uff09\uff0c\u61c9\u6309\u7d66\u4ed8\u984d\u6263\u53d65%\u7a05\u6b3e\uff0c\u4f46\u8a2d\u6709\u8d77\u6263\u9580\u6abb\u3002<\/p>\n<ul>\n<li>2026\u5e74\u6700\u65b0\u8d77\u6263\u9580\u6abb\uff1a\u65b0\u81fa\u5e63 90,501 \u5143<\/li>\n<li>\u6263\u7e73\u898f\u5247\uff1a\n<ul>\n<li>\u55ae\u7b46\u734e\u91d1 &lt; 90,501\u5143\uff1a\u514d\u4e88\u9810\u6263\u3002\u516c\u53f8\u76f4\u63a5\u767c\u653e\u5168\u984d\uff0c\u4f46\u4ecd\u9700\u5c07\u6b64\u7b46\u6536\u5165\u8a08\u5165\u54e1\u5de5\u5e74\u5ea6\u85aa\u8cc7\u6240\u5f97\uff0c\u65bc\u6b21\u5e741\u6708\u5e95\u524d\u7533\u5831\u6263\uff08\u514d\uff09\u7e73\u6191\u55ae\u3002<\/li>\n<li>\u55ae\u7b46\u734e\u91d1 \u2265 90,501\u5143\uff1a\u9808\u9810\u62635%\u3002\u516c\u53f8\u61c9\u5728\u767c\u653e\u6642\uff0c\u5f9e\u734e\u91d1\u4e2d\u6263\u4e0b5%\u7a05\u6b3e\uff0c\u4e26\u65bc\u6b21\u670810\u65e5\u524d\u5411\u570b\u5eab\u7e73\u7d0d\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u3010\u7bc4\u4f8b\u8aaa\u660e\u3011<\/p>\n<ul>\n<li>\u54e1\u5de5A\uff1a\u5e74\u7d42\u734e\u91d1 80,000\u5143\uff08&lt; 90,501\uff09\u2192 \u514d\u9810\u6263\uff0c\u5be6\u9818 80,000\u5143\u3002<\/li>\n<li>\u54e1\u5de5B\uff1a\u5e74\u7d42\u734e\u91d1 100,000\u5143\uff08\u2265 90,501\uff09\u2192 \u9810\u6263 100,000 \u00d7 5% = 5,000\u5143\uff0c\u5be6\u9818 95,000\u5143\u3002<\/li>\n<\/ul>\n<h3>2. \u4e8c\u4ee3\u5065\u4fdd\u88dc\u5145\u4fdd\u8cbb\uff082.11%\uff09<\/h3>\n<p>\u6839\u64da\u300a\u5168\u6c11\u5065\u5eb7\u4fdd\u96aa\u6cd5\u300b\u7b2c31\u689d\u898f\u5b9a\uff0c\u7576\u54e1\u5de5\u300c\u7576\u5e74\u5ea6\u7d2f\u8a08\u734e\u91d1\u300d\u8d85\u904e\u300c\u7576\u6708\u6295\u4fdd\u91d1\u984d\u76844\u500d\u300d\u6642\uff0c\u8d85\u904e\u7684\u90e8\u5206\u9700\u6263\u7e732.11%\u88dc\u5145\u4fdd\u8cbb\u3002<\/p>\n<ul>\n<li>2026\u5e74\u8cbb\u7387\uff1a2.11%<\/li>\n<li>\u6263\u7e73\u898f\u5247\uff1a\n<ul>\n<li>\u8a08\u7b97\u516c\u5f0f\uff1a\uff08\u7576\u6b21\u9818\u53d6\u734e\u91d1 + \u540c\u5e74\u5ea6\u7d2f\u8a08\u5df2\u9818\u53d6\u734e\u91d1\uff09\uff0d\uff08\u6295\u4fdd\u91d1\u984d \u00d7 4\u500d\uff09= \u8d85\u904e\u91d1\u984d<\/li>\n<li>\u8d85\u904e\u91d1\u984d \u00d7 2.11% = \u61c9\u6263\u88dc\u5145\u4fdd\u8cbb<\/li>\n<li>\u91cd\u8981\uff1a\u6b64\u8cbb\u7528\u70ba\u300c\u898f\u8cbb\u300d\uff0c\u4e00\u7d93\u6263\u7e73\u5373\u4e0d\u9000\u56de\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u3010\u7bc4\u4f8b\u8aaa\u660e\u3011<\/p>\n<ul>\n<li>\u54e1\u5de5C\uff1a\u6295\u4fdd\u91d1\u984d 30,300\u5143\uff0c\u5168\u5e74\u50c5\u9818\u53d6\u4e00\u7b46\u5e74\u7d42\u734e\u91d1 50,000\u5143\u3002\n<ul>\n<li>\u9580\u6abb\uff1a30,300 \u00d7 4 = 121,200\u5143<\/li>\n<li>\u8a08\u7b97\uff1a50,000 &lt; 121,200 \u2192 \u672a\u9054\u9580\u6abb\uff0c\u514d\u6263\u88dc\u5145\u4fdd\u8cbb\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u54e1\u5de5D\uff1a\u6295\u4fdd\u91d1\u984d 45,800\u5143\uff0c\u7576\u5e74\u5ea6\u5df2\u9818\u7e3e\u6548\u734e\u91d130,000\u5143\uff0c\u5e74\u7d42\u734e\u91d1 200,000\u5143\u3002\n<ul>\n<li>\u9580\u6abb\uff1a45,800 \u00d7 4 = 183,200\u5143<\/li>\n<li>\u7d2f\u8a08\u734e\u91d1\uff1a30,000 + 200,000 = 230,000\u5143<\/li>\n<li>\u8d85\u904e\u91d1\u984d\uff1a230,000 &#8211; 183,200 = 46,800\u5143<\/li>\n<li>\u61c9\u6263\u88dc\u5145\u4fdd\u8cbb\uff1a46,800 \u00d7 2.11% = 988\u5143\uff08\u56db\u6368\u4e94\u5165\uff09\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2>\u5e74\u7d42\u734e\u91d1\u5be6\u9818\u91d1\u984d\u5b8c\u6574\u8a66\u7b97<\/h2>\n<p>\u7d9c\u5408\u4ee5\u4e0a\u5169\u9805\u6263\u6b3e\uff0c\u6211\u5011\u7528\u8868\u683c\u70ba\u4f60\u5be6\u969b\u7b97\u51fa\u54e1\u5de5\u6700\u7d42\u5165\u888b\u7684\u91d1\u984d\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u8a66\u7b97\u6848\u4f8b<\/td>\n<td style=\"text-align: center;\">\u5e74\u7d42\u734e\u91d1\u7e3d\u984d (A)<\/td>\n<td style=\"text-align: center;\">5%\u6240\u5f97\u7a05\u9810\u6263 (B) (A \u00d7 5%\uff0c\u82e5A\u226590,501)<\/td>\n<td style=\"text-align: center;\">2.11%\u4e8c\u4ee3\u5065\u4fdd\u8cbb (C) (\u82e5\u7d2f\u8a08\u734e\u91d1\u8d85\u904e4\u500d\u6295\u4fdd\u984d)<\/td>\n<td style=\"text-align: center;\">\u7e3d\u6263\u9664\u91d1\u984d (B+C)<\/td>\n<td>\n<p style=\"text-align: center;\">\u6700\u7d42\u5be6\u9818\u5165\u5e33 (A-B-C)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u6848\u4f8bA\uff1a\u57fa\u5c64\u54e1\u5de5 (\u6295\u4fdd\u91d1\u984d 28,800\uff0c\u7121\u5176\u4ed6\u734e\u91d1)<\/td>\n<td style=\"text-align: center;\">30,000\u5143<\/td>\n<td style=\"text-align: center;\">0\u5143 (\u672a\u9054\u9580\u6abb)<\/td>\n<td style=\"text-align: center;\">0\u5143 (30,000 &lt; 115,200)<\/td>\n<td style=\"text-align: center;\">0\u5143<\/td>\n<td>\n<p style=\"text-align: center;\">30,000\u5143<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u6848\u4f8bB\uff1a\u8cc7\u6df1\u5c08\u54e1 (\u6295\u4fdd\u91d1\u984d 45,800\uff0c\u7121\u5176\u4ed6\u734e\u91d1)<\/td>\n<td style=\"text-align: center;\">100,000\u5143<\/td>\n<td style=\"text-align: center;\">5,000\u5143 (100,000\u00d75%)<\/td>\n<td style=\"text-align: center;\">0\u5143 (100,000 &lt; 183,200)<\/td>\n<td style=\"text-align: center;\">5,000\u5143<\/td>\n<td>\n<p style=\"text-align: center;\">95,000\u5143<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u6848\u4f8bC\uff1a\u9ad8\u968e\u4e3b\u7ba1 (\u6295\u4fdd\u91d1\u984d 50,600\uff0c\u5df2\u9818\u7e3e\u6548\u734e\u91d1 150,000)<\/td>\n<td style=\"text-align: center;\">500,000\u5143<\/td>\n<td style=\"text-align: center;\">25,000\u5143 (500,000\u00d75%)<\/td>\n<td style=\"text-align: center;\">9,866\u5143 [(650,000 &#8211; 202,400) \u00d7 2.11%]<\/td>\n<td style=\"text-align: center;\">34,866\u5143<\/td>\n<td>\n<p style=\"text-align: center;\">465,134\u5143<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>*\u8a3b\uff1a\u6848\u4f8bC\u7d2f\u8a08\u734e\u91d1 = 150,000 + 500,000 = 650,000\uff1b4\u500d\u6295\u4fdd\u984d = 50,600 \u00d7 4 = 202,400\u3002*<\/p>\n<h2>HR\u5fc5\u77e5\u7684\u5831\u7a05\u6d41\u7a0b\u8207\u671f\u9650<\/h2>\n<p>\u8655\u7406\u5b8c\u767c\u653e\u8207\u6263\u6b3e\uff0cHR\u9084\u6709\u5f8c\u7e8c\u7684\u7533\u5831\u5de5\u4f5c\u8981\u5b8c\u6210\uff0c\u8acb\u52d9\u5fc5\u8a18\u4f4f\u4ee5\u4e0b\u5169\u500b\u95dc\u9375\u65e5\u671f\uff1a<\/p>\n<ul>\n<li>\u7e73\u7d0d\u7a05\u6b3e\uff08\u7e73\u5eab\uff09\u671f\u9650\uff1a\u516c\u53f8\u4ee3\u6263\u76845%\u6240\u5f97\u7a05\u6b3e\uff0c\u61c9\u65bc\u767c\u653e\u65e5\u4e4b\u6b21\u670810\u65e5\u524d\uff0c\u586b\u5beb\u7e73\u6b3e\u66f8\u4e26\u5411\u570b\u5eab\u7e73\u7d0d\u3002<\/li>\n<li>\u7533\u5831\u6263\uff08\u514d\uff09\u7e73\u6191\u55ae\u671f\u9650\uff1a\u516c\u53f8\u61c9\u65bc\u6b21\u5e741\u6708\u5e95\u524d\uff0c\u5411\u570b\u7a05\u5c40\u7533\u5831\u4e0a\u4e00\u5e74\u5ea6\u7684\u5404\u985e\u6240\u5f97\u6263\u7e73\u66a8\u514d\u6263\u7e73\u6191\u55ae\u3002\u4ea6\u5373\uff0c2026\u5e74\u767c\u653e\u7684\u5e74\u7d42\u734e\u91d1\uff0c\u6700\u9072\u9808\u57282027\u5e741\u670831\u65e5\u524d\u5b8c\u6210\u6191\u55ae\u7533\u5831\u3002<\/li>\n<\/ul>\n<h2>\u5e38\u898b\u554f\u984c (FAQ)<\/h2>\n<p><strong>Q1\uff1a\u54e1\u5de5\u5230\u8077\u4e0d\u6eff\u4e00\u5e74\uff0c\u5e74\u7d42\u734e\u91d1\u8981\u600e\u9ebc\u7b97\uff1f\u4e5f\u8981\u6263\u7a05\u55ce\uff1f<\/strong><\/p>\n<p>A\uff1a<\/p>\n<ul>\n<li>\u8a08\u7b97\u65b9\u5f0f\uff1a\u591a\u6578\u516c\u53f8\u6703\u6309\u5728\u8077\u6708\u4efd\u6bd4\u4f8b\u8a08\u7b97\u3002\u516c\u5f0f\u70ba\uff1a(\u5728\u8077\u6708\u6578 \/ 12) \u00d7 \u5168\u984d\u734e\u91d1\u57fa\u6578\u3002\u4f8b\u59827\u67081\u65e5\u5230\u8077\uff0c\u5728\u80776\u500b\u6708\uff0c\u5e74\u7d42\u57fa\u65782\u500b\u6708\u5168\u85aa\uff0c\u5247\u53ef\u9818 6\/12 \u00d7 2 = 1\u500b\u6708\u7684\u6309\u6bd4\u4f8b\u734e\u91d1\u3002<\/li>\n<li>\u6263\u7a05\u898f\u5247\uff1a\u4e00\u6a23\u8981\u4f9d\u6cd5\u6263\u7a05\u3002\u734e\u91d1\u7684\u7a05\u52d9\u8655\u7406\u8207\u54e1\u5de5\u5728\u8077\u6642\u9593\u9577\u77ed\u7121\u95dc\uff0c\u53ea\u8981\u55ae\u7b46\u91d1\u984d\u9054\u9580\u6abb\uff0c\u5c31\u9808\u9810\u62635%\u6240\u5f97\u7a05\uff1b\u4e26\u9808\u8a08\u5165\u5176\u5168\u5e74\u7d2f\u8a08\u734e\u91d1\uff0c\u5224\u65b7\u662f\u5426\u9700\u6263\u4e8c\u4ee3\u5065\u4fdd\u88dc\u5145\u4fdd\u8cbb\u3002<\/li>\n<\/ul>\n<p><strong>Q2\uff1a\u54e1\u5de5\u5728\u9818\u5e74\u7d42\u734e\u91d1\u524d\u96e2\u8077\uff0c\u516c\u53f8\u9084\u8981\u767c\u7d66\u4ed6\u55ce\uff1f<\/strong><\/p>\n<p>A\uff1a \u53d6\u6c7a\u65bc\u734e\u91d1\u6027\u8cea\u3002<\/p>\n<ul>\n<li>\u6069\u60e0\u6027\u7d66\u8207\uff1a\u82e5\u516c\u53f8\u5de5\u4f5c\u898f\u5247\u6216\u734e\u91d1\u8fa6\u6cd5\u4e2d\u660e\u8a02\u300c\u767c\u653e\u65e5\u9808\u5728\u8077\u300d\uff0c\u5247\u96e2\u8077\u54e1\u5de5\u901a\u5e38\u7121\u6cd5\u9818\u53d6\u3002<\/li>\n<li>\u7d93\u5e38\u6027\u7d66\u8207\uff1a\u82e5\u5c6c\u4fdd\u969c\u5e74\u85aa\u6027\u8cea\uff0c\u5247\u61c9\u6309\u5728\u8077\u5929\u6578\u6bd4\u4f8b\u767c\u7d66\u3002\u5efa\u8b70HR\u5728\u52de\u52d5\u5951\u7d04\u4e2d\u660e\u78ba\u7d04\u5b9a\uff0c\u4ee5\u907f\u514d\u722d\u8b70\u3002<\/li>\n<\/ul>\n<p><strong>Q3\uff1a\u5c3e\u7259\u62bd\u4e2d\u7684\u734e\u54c1\uff08\u5982iPhone\u3001\u73fe\u91d1\u734e\uff09\u8981\u600e\u9ebc\u5831\u7a05\uff1f<\/strong><\/p>\n<p>A\uff1a \u5c3e\u7259\u62bd\u734e\u734e\u91d1\u5c6c\u300c\u6a5f\u6703\u4e2d\u734e\u6240\u5f97\u300d\uff0c\u6263\u7a05\u65b9\u5f0f\u8207\u5e74\u7d42\u734e\u91d1\u4e0d\u540c\u3002<\/p>\n<ul>\n<li>\u4e2d\u734e\u4eba\u70ba\u672c\u570b\u7c4d\u54e1\u5de5\uff08\u5883\u5167\u5c45\u4f4f\u8005\uff09\uff1a\n<ul>\n<li>\u734e\u54c1\u50f9\u503c \u2264 20,000\u5143\uff1a\u514d\u9810\u6263\uff0c\u4f46\u4ecd\u9700\u5217\u55ae\u7533\u5831\u3002<\/li>\n<li>\u734e\u54c1\u50f9\u503c &gt; 20,000\u5143\uff1a\u9700\u9810\u6263 10% \u7a05\u6b3e\u3002\u82e5\u70ba\u5be6\u7269\u734e\u54c1\uff08\u5982\u624b\u6a5f\uff09\uff0c\u54e1\u5de5\u9808\u5148\u7e73\u7d0d10%\u73fe\u91d1\u7a05\u6b3e\u7d66\u516c\u53f8\uff0c\u624d\u80fd\u9818\u53d6\u734e\u54c1\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u4e2d\u734e\u4eba\u70ba\u5916\u7c4d\u54e1\u5de5\uff08\u975e\u5883\u5167\u5c45\u4f4f\u8005\uff09\uff1a\u4e0d\u8ad6\u91d1\u984d\uff0c\u4e00\u5f8b\u6309\u7d66\u4ed8\u5168\u984d\u6263\u7e73 20%\u3002<\/li>\n<\/ul>\n<p><strong>Q4\uff1a\u4e8c\u4ee3\u5065\u4fdd\u88dc\u5145\u4fdd\u8cbb\u76842.11%\uff0c\u516c\u53f8\u53ef\u4ee5\u5e6b\u54e1\u5de5\u5438\u6536\u55ce\uff1f<\/strong><\/p>\n<p>A\uff1a \u53ef\u4ee5\u3002\u516c\u53f8\u53ef\u57fa\u65bc\u798f\u5229\u653f\u7b56\uff0c\u6c7a\u5b9a\u7531\u516c\u53f8\u8ca0\u64d4\u54e1\u5de5\u7684\u88dc\u5145\u4fdd\u8cbb\u3002\u4f46\u9700\u6ce8\u610f\uff0c\u516c\u53f8\u70ba\u54e1\u5de5\u8ca0\u64d4\u7684\u9019\u7b46\u7a05\u8cbb\uff0c\u5728\u6cd5\u5f8b\u4e0a\u6703\u88ab\u8996\u70ba\u54e1\u5de5\u7684\u300c\u5176\u4ed6\u6240\u5f97\u300d\u6216\u300c\u88dc\u52a9\u8cbb\u300d\uff0c\u9700\u4f75\u5165\u54e1\u5de5\u85aa\u8cc7\u6240\u5f97\uff0c\u518d\u6b21\u8a08\u7b97\u6240\u5f97\u7a05\uff0c\u5f62\u6210\u6240\u8b02\u7684\u300c\u7a05\u4e0a\u52a0\u7a05\u300d\u3002\u5be6\u52d9\u4e0a\u8f03\u5c11\u516c\u53f8\u9019\u6a23\u505a\u3002<\/p>\n<p><strong>Q5\uff1a\u5e74\u7d42\u734e\u91d1\u9810\u6263\u76845%\u6240\u5f97\u7a05\uff0c\u4e00\u5b9a\u62ff\u5f97\u56de\u4f86\u55ce\uff1f<\/strong><\/p>\n<p>A\uff1a \u4e0d\u4e00\u5b9a\u3002\u9810\u6263\u76845%\u53ea\u662f\u300c\u9810\u7e73\u300d\uff0c\u6700\u7d42\u80fd\u5426\u9000\u9084\uff0c\u53d6\u6c7a\u65bc\u54e1\u5de5\u9694\u5e745\u6708\u7533\u5831\u7d9c\u5408\u6240\u5f97\u7a05\u5f8c\u7684\u7d50\u679c\u3002<\/p>\n<ul>\n<li>\u591a\u9000\u5c11\u88dc\uff1a\u82e5\u54e1\u5de5\u5e74\u5ea6\u7e3d\u6240\u5f97\u4e0d\u9ad8\uff0c\u7d93\u8a08\u7b97\u5f8c\u61c9\u7d0d\u7a05\u984d\u70ba0\u6216\u4f4e\u65bc\u5df2\u9810\u7e73\u7e3d\u984d\uff0c\u570b\u7a05\u5c40\u5c31\u6703\u9000\u7a05\u3002<\/li>\n<li>\u9000\u7a05\u6642\u9593\uff1a\u901a\u5e38\u5206\u4e09\u6279\u6b21\u9000\u7a05\uff0c\u6700\u65e9\u7684\u4e00\u6279\u5728\u7576\u5e747\u6708\u5e95\u5165\u5e33\u3002<\/li>\n<\/ul>\n<h2>Workstem\u6578\u4f4d\u5316\u4f11\u5047\u7cfb\u7d71<\/h2>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/contactutm_source=blogpost&amp;utm_medium=blog&amp;utm_campaign=2024-leave-strategy&amp;utm_term=echo\" target=\"_blank\" rel=\"noopener\">Workstem\u96f2\u7aef\u7b97\u85aa &amp; \u4e00\u7ad9\u5f0f\u4eba\u529b\u8cc7\u6e90\u7ba1\u7406\u7cfb\u7d71<\/a><\/span>\uff0cWorkstem\u6578\u4f4d\u5316\u4f11\u5047\u7cfb\u7d71\u7dca\u8cbc\u52de\u57fa\u6cd5\uff0c\u81ea\u52d5\u8a08\u7b97\u4f11\u5047\u9918\u984d\uff0c\u652f\u63f4\u5feb\u901f\u8acb\u5047\/\u6838\u5047\uff0c\u8cc7\u6599\u96f2\u7aef\u5132\u5b58\uff0c\u52a9\u4f60\u5be6\u73fe\u667a\u80fd\u5316\u4f11\u5047\u7ba1\u7406\u3002<\/p>\n<p>\u9664\u6b64\u4e4b\u5916\uff0c<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/contactutm_source=blogpost&amp;utm_medium=blog&amp;utm_campaign=2024-leave-strategy&amp;utm_term=echo\" target=\"_blank\" rel=\"noopener\">Workstem\u64c1\u6709\u5f37\u5927\u7684AI\u7b97\u85aa\u5f15\u64ce<\/a><\/span>\uff0c\u5176\u4ed6\u7684\u85aa\u8cc7\u9805\u76ee\u4e5f\u80fd\u5feb\u901f\u8a08\u7b97\uff0c\u5e6b\u4f60\u8655\u7406\u96c7\u54e1\u7684\u52a0\u73ed\u8cbb\uff0c\u6240\u5f97\u7a05\u7b49\uff0c\u5b8c\u7f8e\u89e3\u6c7a\u6240\u6709\u85aa\u8cc7\u4e8b\u52d9\uff0c<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/hrm.workstem.com\/registry?locale=zh_twutm_source=blogpost&amp;utm_medium=blog&amp;utm_campaign=2024-leave-strategy&amp;utm_term=echo\" target=\"_blank\" rel=\"noopener\">\u5feb\u4f86\u514d\u8cbb\u9ad4\u9a57<\/a><\/span>\uff01<\/p>\n<p>\u5ef6\u4f38\u95b1\u8b80\u8853\u8a9e\u89e3\u6790\uff1a<\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/glossary\/hr-management\/\" target=\"_blank\" rel=\"noopener\">\u4eba\u529b\u8cc7\u6e90\u7ba1\u7406<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/glossary\/human-resources-management-system\/\" target=\"_blank\" rel=\"noopener\">\u4eba\u529b\u8cc7\u6e90\u7ba1\u7406\u7cfb\u7d71<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/glossary\/hr-app\/\" target=\"_blank\" rel=\"noopener\">HR App<\/a><\/span><\/p>\n<p>\u5ef6\u4f38\u95b1\u8b80\u90e8\u843d\u683c\uff1a<\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/blog\/how-to-calculate-year-end-bonus\/\" target=\"_blank\" rel=\"noopener\">\u5e74\u7d42\u734e\u91d1\u8a08\u7b97\u65b9\u5f0f\uff1f<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/blog\/three-festival-bonuses-of-mid-autumn-festival-gifts-to-easily-manage-payroll\/\" target=\"_blank\" rel=\"noopener\">\u4e09\u7bc0\u734e\u91d1\u4e4b\u4e2d\u79cb\u79ae\u91d1\uff0c\u8f15\u9b06\u7ba1\u7406\u85aa\u8cc7\u4e8b\u52d9<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/blog\/2025-dragon-boat-festival\/\" target=\"_blank\" rel=\"noopener\">\u4e09\u7bc0\u734e\u91d1\u662f\u54ea\u4e09\u7bc0\uff1f\u516c\u53f8\u4e0d\u767c\u7aef\u5348\u7bc0\u79ae\u91d1\u9055\u6cd5\u55ce\uff1f<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/blog\/hrms-payroll-system-vs-excel\/\" target=\"_blank\" rel=\"noopener\">\u85aa\u8cc7\u7ba1\u7406\u7cfb\u7d71 &amp; \u4eba\u529b\u8cc7\u6e90\u7ba1\u7406\u7cfb\u7d71 VS Excel<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/blog\/api-hr-integration-trends\/\" target=\"_blank\" rel=\"noopener\">API\u61c9\u7528\u7a0b\u5f0f\u4ecb\u9762\u5728\u4eba\u529b\u8cc7\u6e90\u7ba1\u7406\u7cfb\u7d71\u4e2d\u7684\u61c9\u7528\u8da8\u52e2<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/blog\/payroll-system-cloud-saas-or-software-license\/\" target=\"_blank\" rel=\"noopener\">\u85aa\u8cc7\u7cfb\u7d71\/\u4eba\u529b\u8cc7\u6e90\u7ba1\u7406\u7cfb\u7d71\u600e\u9ebc\u9078\uff1f \u8a02\u95b1\u4eba\u8cc7SaaS\uff0c\u9084\u662f\u8cfc\u8cb7\u8edf\u4ef6License\uff1f<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/blog\/payroll-hrms\/\" target=\"_blank\" 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