1. Basic Bureau of Labor Insurance 97 8

2. Part 1 Part 5 Part 6: Part 2 Part 3 Part 4 3. Part 1

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------ 4. Part 1 ------ 5. Part 2 6. Part 2 7. Part 2

->

98.1.1 ->

98.1.1 8. Part 2

97.10.1 25 65

65

97.10.1 9. 10. 98.1.1 65 15 15 65 11. Part 3 12. Part 3 13. . 14. 15. 1 2 16. 98.1.1 60 17. () 30 (45 ) 18. Part 3 19. 1 60 15 2 15 55 20. 1 0.775+ 3,000 2 1.55 !! 21. 32,000 35 6/12 1.55 17,608 60 35 5 32,000 60 1 30 1 22. ! 60 32,000 35 55 -> 32,000 30 1.55% 1 4% 5 11,904 65 -> 32,000 40 1.55% 1 4% 5 23,808 ( )1 ( 4% 5 55 60 65 23. Part 3 24. 98.1.1 98.1.1 25. 20 1 1.55% 2 4,000 26. 20 32,000 32,000201.55 9,920 32,00020 64 1 25% 50% 27. Part 3 28. ? 15 1 2 2 29. 1 1.55 3,000 10 30. 2 1 25% 50% 25 32,000 2 32,000 25 1.55 (1 25 2 ) 18,600 31. 2 50 3,000 32. 25 32,000 2 50 6,200 6,200 (1 25 2 9,300 2 1 25% 50% 33. Part 4 34. Part 4 35. Part 4 25 65 36. Part 4 2 65 15 37. Part 4 38. 17,280 674 65 1 1 1 39. 2 40. Part 4 41. 65 3,000 65 65 42. A :( 0.65%) 3,000 B : 1.3% A 17,280 x5 x 0.65%+ 3,000 =3,562 B 17,280 x5 x 1.3% = 1,123 A 5 A 43. Part 4 44. 65 ( 1.3%) 4,000 45. 20 17,280 x20 x1.3%= 4,493 10 17,280 x10 x1.3%= 2,246 ( 4,000 ) 4,000 1 2 46. Part 4 47. 65 65 5 48. 1 1.3 3,000 49. 2 1 25% 50% 25 2 17,280 25 1.3 (1 25 2 ) 8,424 50. 2 50 3,000 51. 2 1 25% 50% 25 2 50 2,904 ( 3,000 3,000 ) 3000 (1 25 2 4,500 52. Part 6 53. Part 5 54. Part 5 15 65 65 13 3 15 55. Part 5 50 56. Part 7 57. 60 30 32,000 45 1.55% (60 22 ) 144 (32000 45) 14,880 (32000 30 1.55%) 8 1 144 3,360 (14,880 (12 8+1)) 22 392 8,320 (14,880 12 22) 58. 60 30 207 6,648 365 2,176

135

(2) 5 65 3,562 82 72 6,648

13,834 82 365 2,176 65 30,000 60 29,750 59. 55 15 133 6,092 268 392 (1) 49 5,000 (2) 10 65 4,123 82 84 1,092 60 10,153 82 268 392 65 33,000 60 ( 32,750 ) 60. www.bli.gov.tw 61. 10013 1 4 (02)2396-1266 (0800)078-777 http:// www.bli.gov.tw !