| 薪點 | 2020年3月31日 | 由2020年4月1日起 |
| （元） | （元） | |
| 16 | 30,090 | 31,675 |
| 15 | 28,655 | 30,160 |
| 14 | 27,275 | 28,710 |
| 13 | 26,090 | 27,460 |
| 12 | 24,490 | 25,780 |
| 11 | 22,485 | 23,670 |
| 10 | 20,645 | 21,735 |
| 9 | 19,445 | 20,470 |
| 8 | 18,250 | 19,210 |
| 7 | 17,135 | 18,040 |
| 6 | 16,095 | 16,945 |
| 5 | 15,100 | 15,895 |
| 4 | 14,185 | 14,935 |
| 3 | 13,330 | 14,035 |
| 2 | 12,490 | 13,150 |
| 1 | 11,750 | 12,370 |