| 薪點 | 2023年3月31日 | 由2024年4月1日起 |
| （元） | （元） | |
| (320,500) | 330,115 | |
| 8 | 311,250 | 320,590 |
| (310,900) | 320,225 | |
| 7 | 301,800 | 310,855 |
| (287,900) | 296,535 | |
| 6 | 279,600 | 287,990 |
| (272,850) | 281,035 | |
| 5 | 264,950 | 272,900 |
| (264,800) | 272,745 | |
| (257,050) | 264,760 | |
| 4 | 249,500 | 256,985 |
| (240,000) | 247,200 | |
| (232,900) | 239,885 | |
| (226,300) | 233,090 | |
| 3 | 219,850 | 226,445 |
| (206,700) | 212,900 | |
| (200,650) | 206,670 | |
| (194,900) | 200,745 | |
| 2 | 189,150 | 194,825 |
| (174,200) | 179,425 | |
| (169,000) | 174,070 | |
| (163,900) | 168,815 | |
| 1 | 159,150 | 163,925 |