| 薪點 | 2022年3月31日 | 由2022年4月1日起 |
| （元） | （元） | |
| (303,950) | (311,550) | |
| 8 | 295,150 | 302,550 |
| (294,900) | (302,250) | |
| 7 | 286,250 | 293,400 |
| (273,000) | (279,850) | |
| 6 | 265,150 | 271,800 |
| (258,800) | (265,250) | |
| 5 | 251,250 | 257,550 |
| (251,100) | (257,400) | |
| (243,800) | (249,900) | |
| 4 | 236,650 | 242,550 |
| (227,600) | (233,300) | |
| (220,900) | (226,400) | |
| (214,650) | (220,000) | |
| 3 | 208,500 | 213,700 |
| (196,050) | (200,950) | |
| (190,300) | (195,050) | |
| (184,850) | (189,450) | |
| 2 | 179,350 | 183,850 |
| (165,200) | (169,350) | |
| (160,300) | (164,300) | |
| (155,450) | (159,350) | |
| 1 | 150,950 | 154,700 |