| 薪點 | 2022年3月31日 | 由2022年4月1日起 |
| （元） | （元） | |
| 16 | 31,675 | 32,465 |
| 15 | 30,160 | 30,915 |
| 14 | 28,710 | 29,430 |
| 13 | 27,460 | 28,145 |
| 12 | 25,780 | 26,425 |
| 11 | 23,670 | 24,265 |
| 10 | 21,735 | 22,280 |
| 9 | 20,470 | 20,985 |
| 8 | 19,210 | 19,695 |
| 7 | 18,040 | 18,495 |
| 6 | 16,945 | 17,370 |
| 5 | 15,895 | 16,295 |
| 4 | 14,935 | 15,310 |
| 3 | 14,035 | 14,390 |
| 2 | 13,150 | 13,480 |
| 1 | 12,370 | 12,680 |