Payroll in Taiwan brings several moving parts together: wages, attendance, overtime, statutory insurance, pension contributions, tax withholding, and the records behind each calculation.

For small and mid-sized employers, accuracy usually comes from a consistent monthly process—not from trying to memorize every formula.

1. Key 2026 payroll figures

  • Minimum wage: NT$29,500 per month and NT$196 per hour from 1 January 2026.
  • National Health Insurance: the general premium rate is 5.17%, with contributions shared among the employee, employer, and government under the applicable rules.
  • Labor pension: for employees covered by the new system, the employer contribution is at least 6% of monthly wages.
  • Statutory insurance: Labor Insurance, Employment Insurance, Occupational Accident Insurance, and NHI each use their own rules and insured-salary brackets. Do not estimate them using a single flat percentage.

Use the official 2026 tables for each employee's actual status and insured-salary grade rather than relying on a generic percentage.

2. A practical monthly payroll sequence

  1. Close employee changes: confirm joiners, leavers, salary changes, unpaid leave, bonuses, and allowances.
  2. Close time and attendance: confirm working hours, leave, overtime, and exceptions before payroll is calculated.
  3. Calculate gross pay: keep regular wages and variable items separate so the basis for insurance, pension, and overtime remains clear.
  4. Apply statutory items: use the current tables and each employee's status for insurance, pension, and income-tax withholding.
  5. Review before payment: investigate unusual month-to-month changes, approve final payroll, issue wage statements, and retain supporting records.

3. Overtime and records deserve extra attention

Under Taiwan's Labor Standards Act, normal working hours are generally limited to eight hours a day and 40 hours a week. Overtime treatment depends on the type of day and the rule that applies, so a rest day, regular day off, and holiday should not be handled as if they were the same.

For monthly-paid employees, avoid locking one overtime formula into a spreadsheet and assuming it will always apply. Check the current rule and wage basis, and use the Ministry of Labor's overtime calculator as a cross-check where appropriate.

Records matter as much as the calculation. Where the Labor Standards Act applies, employers should provide itemized wage statements, keep wage records for five years, and retain attendance records to the minute for five years.

4. Five checks before each pay run

  • □ Employee master data and salary changes are approved.
  • □ Attendance, leave, and overtime are closed before calculation.
  • □ Insurance and pension grades match the latest official tables.
  • □ Tax withholding reflects the employee's actual tax status.
  • □ A second person reviews material changes before the bank file or payment is released.

Consistency is the goal: the same key checks should happen every month, before money leaves the company.

Official references

  1. Ministry of Labor — minimum wage
  2. Ministry of Labor — overtime calculator
  3. Labor Standards Act
  4. Bureau of Labor Insurance — 2026 contribution tables
  5. Bureau of Labor Insurance — Labor Pension Act information
  6. National Health Insurance Administration — 2026 insured amount table
  7. Ministry of Finance — salary withholding guidance

Updated using official information available in September 2026. The correct treatment can vary by employee status and working arrangement, so use the latest authority guidance when running payroll.

台灣薪資作業牽涉的不只是本薪與加班費，還包括出勤、勞健保、勞退、所得稅扣繳，以及能支持每一筆計算的紀錄。

對中小企業而言，與其背熟所有公式，更重要的是把每月流程固定下來：資料何時截止、誰負責計算、誰覆核，以及何時才能付款。

一、2026 年薪資作業的重要基準

  • 最低工資：自 2026 年 1 月 1 日起，每月 NT$29,500、每小時 NT$196。
  • 全民健保：一般保險費率為 5.17%；員工、雇主與政府依規定分擔，不是各自負擔完整費率。
  • 勞退新制：適用新制的員工，雇主提繳率不得低於每月工資的 6%。
  • 法定保險：勞保、就保、職災保險與健保各有適用規則與投保級距，不能用單一百分比直接套算。

實際計算時，應依員工身分與投保級距查閱當年度官方分級表與保費表，不要只靠固定比例估算。

二、每月發薪可以照這個順序

  1. 確認人事異動：整理到離職、調薪、留停、獎金與津貼。
  2. 關閉出勤資料：先確認工時、請假、加班與例外，再開始計薪。
  3. 計算應發薪資：固定薪資與變動項目分開，方便後續核對加班、保險與勞退基礎。
  4. 套用法定項目：依當年度規定與員工身分處理勞健保、勞退與所得稅扣繳。
  5. 覆核後付款：比對與上月差異、核准最終薪資、產出薪資明細，並保留相關紀錄。

三、加班與紀錄最容易出錯

依《勞動基準法》，一般正常工時原則上為每日 8 小時、每週 40 小時。加班費會因工作日、休息日、例假或休假日等情況而不同，不能把所有額外工時都套用同一倍率。

月薪制員工也不宜把單一公式永久寫死在試算表中。遇到特殊工時或休假情況時，應回到現行法規，必要時搭配勞動部試算工具交叉確認。

紀錄同樣重要。適用《勞基法》的雇主應提供工資各項目計算明細；工資清冊與出勤紀錄原則上需保存 5 年，出勤紀錄並應逐日記載至分鐘。

四、發薪前的 5 項檢查

  • □ 員工主檔、調薪與其他異動都已核准。
  • □ 出勤、請假與加班已結算，不再一邊算薪一邊改資料。
  • □ 勞健保與勞退使用最新官方級距與表格。
  • □ 所得稅扣繳依員工實際稅務身分處理。
  • □ 銀行檔或付款送出前，由第二人覆核重大差異。

好的薪資流程不一定複雜，但每個月都應有固定的檢查點，盡量在款項送出前把錯誤攔下來。

官方資料來源

  1. 勞動部－最低工資
  2. 勞動部－加班費試算系統
  3. 勞動基準法
  4. 勞保局－115 年（2026）保險費分擔表
  5. 勞保局－勞工退休金條例資訊
  6. 健保署－115 年投保金額分級表
  7. 財政部－薪資所得扣繳說明

本文依截至 2026 年 9 月可查得的官方資料整理。實際處理仍可能因員工身分、工作型態或後續法規更新而不同，執行時請以主管機關最新規定為準。

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