| 薪點 | 2024年3月31日 | 由2024年4月1日起 |
| （元） | （元） | |
| 16 | 33,975 | 34,995 |
| 15 | 32,355 | 33,325 |
| 14 | 30,800 | 31,725 |
| 13 | 29,455 | 30,340 |
| 12 | 27,655 | 28,485 |
| 11 | 25,395 | 26,160 |
| 10 | 23,320 | 24,020 |
| 9 | 21,965 | 22,625 |
| 8 | 20,615 | 21,235 |
| 7 | 19,360 | 19,945 |
| 6 | 18,180 | 18,730 |
| 5 | 17,055 | 17,570 |
| 4 | 16,025 | 16,510 |
| 3 | 15,060 | 15,515 |
| 2 | 14,110 | 14,535 |
| 1 | 13,270 | 13,670 |