| 薪點 | 2023年3月31日 | 由2023年4月1日起 |
| （元） | （元） | |
| (311,550) | (320,500) | |
| 8 | 302,550 | 311,250 |
| (302,250) | (310,900) | |
| 7 | 293,400 | 301,800 |
| (279,850) | (287,900) | |
| 6 | 271,800 | 279,600 |
| (265,250) | (272,850) | |
| 5 | 257,550 | 264,950 |
| (257,400) | (264,800) | |
| (249,900) | (257,050) | |
| 4 | 242,550 | 249,500 |
| (233,300) | (240,000) | |
| (226,400) | (232,900) | |
| (220,000) | (226,300) | |
| 3 | 213,700 | 219,850 |
| (200,950) | (206,700) | |
| (195,050) | (200,650) | |
| (189,450) | (194,900) | |
| 2 | 183,850 | 189,150 |
| (169,350) | (174,200) | |
| (164,300) | (169,000) | |
| (159,350) | (163,900) | |
| 1 | 154,700 | 159,150 |