| 薪點 | 2020年3月31日 | 由2020年4月1日起 |
| （元） | （元） | |
| (290,150) | (303,950) | |
| 8 | 281,750 | 295,150 |
| (281,550) | (294,900) | |
| 7 | 273,250 | 286,250 |
| (260,600) | (273,000) | |
| 6 | 253,150 | 265,150 |
| (247,050) | (258,800) | |
| 5 | 239,850 | 251,250 |
| (239,700) | (251,100) | |
| (232,750) | (243,800) | |
| 4 | 225,900 | 236,650 |
| (217,300) | (227,600) | |
| (210,900) | (220,900) | |
| (204,900) | (214,650) | |
| 3 | 199,050 | 208,500 |
| (187,150) | (196,050) | |
| (181,650) | (190,300) | |
| (176,450) | (184,850) | |
| 2 | 171,200 | 179,350 |
| (157,700) | (165,200) | |
| (153,050) | (160,300) | |
| (148,400) | (155,450) | |
| 1 | 144,100 | 150,950 |