| 薪點 | 2026年3月31日 | 由2026年4月1日起 |
| （元） | （元） | |
| 16 | 34,995 | 35,695 |
| 15 | 33,325 | 33,990 |
| 14 | 31,725 | 32,360 |
| 13 | 30,340 | 30,945 |
| 12 | 28,485 | 29,055 |
| 11 | 26,160 | 26,685 |
| 10 | 24,020 | 24,505 |
| 9 | 22,625 | 23,080 |
| 8 | 21,235 | 21,660 |
| 7 | 19,945 | 20,345 |
| 6 | 18,730 | 19,105 |
| 5 | 17,570 | 17,925 |
| 4 | 16,510 | 16,845 |
| 3 | 15,515 | 15,830 |
| 2 | 14,535 | 14,830 |
| 1 | 13,670 | 13,945 |