關於基本工資含伙食費?的大小事，大揚代書幫你一網打?/title> <atom:link href="//danaherbertts.shop/tag/%E5%9F%BA%E6%9C%AC%E5%B7%A5%E8%B3%87%E5%90%AB%E4%BC%99%E9%A3%9F%E8%B2%BB%E5%97%8E/feed/" rel="self" type="application/rss+xml" /> <link></link> <description></description> <lastBuildDate>Thu, 16 Jan 2025 02:30:53 +0000</lastBuildDate> <language>zh-TW</language> <sy:updatePeriod> hourly </sy:updatePeriod> <sy:updateFrequency> 1 </sy:updateFrequency> <generator>//wordpress.org/?v=6.7.2</generator> <image> <url>//danaherbertts.shop/wp-content/uploads/2021/01/icon-150x150.png</url> <title>關於基本工資含伙食費?的大小事，大揚代書幫你一網打?/title> <link></link> <width>32</width> <height>32</height> </image> <item> <title>工資定義：求職前先弄懂?種薪酬項目差?/title> <link>//danaherbertts.shop/salary-definition/</link> <dc:creator><![CDATA[danaherbertts.shop]]></dc:creator> <pubDate>Fri, 26 May 2023 03:33:14 +0000</pubDate> <category><![CDATA[法律知識]]></category> <category><![CDATA[基本工資含伙食費嗎]]></category> <category><![CDATA[基本工資怎麼算]]></category> <category><![CDATA[工資定義]]></category> <category><![CDATA[經常性薪資的定義]]></category> <category><![CDATA[績效獎金算工資嗎]]></category> <category><![CDATA[非工資定義]]></category> <guid isPermaLink="false">//danaherbertts.shop/?p=39336</guid> <description><![CDATA[<p>工資定義：求職前先弄懂?種薪酬項目差?求職時你可曾仔細看過各家公司所列出的工作待遇嗎？有些公司是標示月薪?[…]</p> <p>這篇文章 <a href="//danaherbertts.shop/salary-definition/">工資定義：求職前先弄懂?種薪酬項目差?/a> 最早出現於 <a href="//danaherbertts.shop">大揚代書</a>?/p> ]]></description> <content:encoded><![CDATA[ <div data-elementor-type="wp-post" data-elementor-id="39336" class="elementor elementor-39336" data-elementor-post-type="post"> <section class="elementor-section elementor-top-section elementor-element elementor-element-7b89b453 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="7b89b453" data-element_type="section" data-settings="{"background_background":"classic"}"> <div class="elementor-background-overlay"></div> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f6ab31a" data-id="f6ab31a" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <section class="elementor-section elementor-inner-section elementor-element elementor-element-3b838469 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="3b838469" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-370cc344" data-id="370cc344" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-3d44a933 elementor-widget elementor-widget-global elementor-global-2793 elementor-widget-breadcrumbs" data-id="3d44a933" data-element_type="widget" data-widget_type="breadcrumbs.default"> <div class="elementor-widget-container"> <p id="breadcrumbs"><span><span><a href="//danaherbertts.shop/">首頁</a></span> » <span class="breadcrumb_last" aria-current="page">基本工資含伙食費?/span></span></p> </div> </div> </div> </div> </div> </section> <div class="elementor-element elementor-element-38f435b9 elementor-widget elementor-widget-heading" data-id="38f435b9" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h1 class="elementor-heading-title elementor-size-default">工資定義：求職前先弄懂?種薪酬項目差?/h1> </div> </div> <div class="elementor-element elementor-element-1e5ca5c7 elementor-widget elementor-widget-image" data-id="1e5ca5c7" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <img fetchpriority="high" decoding="async" width="800" height="570" src="//danaherbertts.shop/wp-content/uploads/2023/05/salary-definition.webp" class="attachment-large size-large wp-image-57402" alt="工資定義：求職前先弄懂?種薪酬項目差?- 大揚代書" srcset="//danaherbertts.shop/wp-content/uploads/2023/05/salary-definition.webp 1024w, //danaherbertts.shop/wp-content/uploads/2023/05/salary-definition-300x214.webp 300w, //danaherbertts.shop/wp-content/uploads/2023/05/salary-definition-768x548.webp 768w" sizes="(max-width: 800px) 100vw, 800px" /> </div> </div> <div class="elementor-element elementor-element-28764211 elementor-widget-divider--view-line elementor-widget elementor-widget-divider" data-id="28764211" data-element_type="widget" data-widget_type="divider.default"> <div class="elementor-widget-container"> <div class="elementor-divider"> <span class="elementor-divider-separator"> </span> </div> </div> </div> <div class="elementor-element elementor-element-bad8fe7 elementor-widget elementor-widget-text-editor" data-id="bad8fe7" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><em>求職時你可曾仔細看過各家公司所列出的工作待遇嗎？有些公司是標示月薪，有些則是標示經常性薪資，關於這些種類的薪酬，你了解多少呢？本文將深入探討工資定義，以及其他容易混淆的薪資項目，讓你在找工作時避免吃虧或受騙?/em></p> </div> </div> <section class="elementor-section elementor-inner-section elementor-element elementor-element-72e0cd5a elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="72e0cd5a" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-40ea1f11" data-id="40ea1f11" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-3e14697a elementor-widget elementor-widget-global elementor-global-7811 elementor-widget-table-of-contents" data-id="3e14697a" data-element_type="widget" data-settings="{"headings_by_tags":["h2","h3","h4"],"exclude_headings_by_selector":[],"marker_view":"numbers","hierarchical_view":"yes","min_height":{"unit":"px","size":"","sizes":[]},"min_height_tablet":{"unit":"px","size":"","sizes":[]},"min_height_mobile":{"unit":"px","size":"","sizes":[]}}" data-widget_type="table-of-contents.default"> <div class="elementor-widget-container"> <div class="elementor-toc__header" aria-controls="elementor-toc__body"> <h2 class="elementor-toc__header-title"> 內容目錄 </h2> </div> <div class="elementor-toc__body" aria-expanded="true"> <div class="elementor-toc__spinner-container"> <i class="elementor-toc__spinner eicon-animation-spin eicon-loading" aria-hidden="true"></i> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6e43a6ad" data-id="6e43a6ad" data-element_type="column"> <div class="elementor-widget-wrap"> </div> </div> </div> </section> <div class="elementor-element elementor-element-160795ec elementor-widget elementor-widget-heading" data-id="160795ec" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">基本工資、工資、經常性薪?/h2> </div> </div> <div class="elementor-element elementor-element-cb51be3 elementor-widget elementor-widget-text-editor" data-id="cb51be3" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>相信每位求職者面試時，最關心的莫過於薪水，而工資、基本工資、經常性薪資三者的定義更是求職者必備知識，以下是三者的介紹?/p> </div> </div> <div class="elementor-element elementor-element-7e84f6ba elementor-widget elementor-widget-heading" data-id="7e84f6ba" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">基本工資</h3> </div> </div> <div class="elementor-element elementor-element-6cf38866 example elementor-widget elementor-widget-text-editor" data-id="6cf38866" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=N0030001&flno=21"><strong>勞動基準法?1</strong><strong>第一?/strong></a><br /><em>工資由勞雇雙方議定之。但不得低於基本工資?/em></p> </div> </div> <div class="elementor-element elementor-element-7c5dde8 elementor-widget elementor-widget-text-editor" data-id="7c5dde8" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 基本工資是指<span class="f-point">勞工在「正常工作時間」內所得到的報?/span>，但不包含延長工作時間、休假日、例假工作加給之工資。基本工資可分為「月薪」和「時薪」，根據勞動部公告，2023年基本工資月薪已調升?6400元，時薪也調升至176元? </div> </div> <div class="elementor-element elementor-element-20983b61 elementor-widget elementor-widget-heading" data-id="20983b61" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">工資</h3> </div> </div> <div class="elementor-element elementor-element-4af86e6 example elementor-widget elementor-widget-text-editor" data-id="4af86e6" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=N0030001&flno=2"><strong>勞動基準法?</strong><strong>第三?/strong></a><br /><em>工資：指勞工因工作而獲得之報酬；包括工資、薪金及按計時、計日、計月、計件以現金或實物等方式給付之獎金、津貼及其他任何名義之經常性給與均屬之?/em></p> </div> </div> <div class="elementor-element elementor-element-31cbf921 elementor-widget elementor-widget-text-editor" data-id="31cbf921" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 工資定義是指<span class="f-point">員工工作表現符合勞務對價關係的報?/span>，主要是以「員工所獲得報酬」和「員工工作表現」兩者是否符合勞務對價關係來判斷，若有高度相關，就容易被認定為工資，應列入工資項目並申報薪資? </div> </div> <div class="elementor-element elementor-element-ea7ca7a elementor-widget elementor-widget-heading" data-id="ea7ca7a" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">經常性薪?/h3> </div> </div> <div class="elementor-element elementor-element-2529fbe elementor-widget elementor-widget-text-editor" data-id="2529fbe" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 經常性薪資的定義為每月給付受雇員工的工作報酬，包?span class="f-point">本薪與按月給付的固定津貼及獎?/span>，例如交通費、伙食費、房租津貼、按月給付的績效獎金、全勤獎金等，一般來說，大多以時間上及制度上作為經常性的認定?<ul> <li><strong>時間上：</strong>所謂「經常」就是和時間有關，以相當單位時間作為判斷標準，在一般情況下可獲得的給付，應認具備經常性?/li> <li><strong>制度上：</strong>在符合「特定條件」下，勞工產生給付請求權、雇主有給付義務時，應認具備經常性?/li> </ul> </div> </div> <div class="elementor-element elementor-element-6ed82da example elementor-widget elementor-widget-text-editor" data-id="6ed82da" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=N0090001&flno=5"><strong>就業服務法?</strong><strong>第二項第六款</strong></a><br /><em>雇主招募或僱用員工，不得有下列情事：</em><em>六、提供職缺之經常性薪資未達新臺幣</em><em>4</em><em>萬元而未公開揭示或告知其薪資範圍</em><em>?/em></p> </div> </div> <div class="elementor-element elementor-element-83efab3 example elementor-widget elementor-widget-text-editor" data-id="83efab3" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><a href="//laws.mol.gov.tw/FLAW/FLAWDAT0202.aspx?id=FL090801"><strong>雇主招募員工公開揭示或告知職缺薪資範圍指導原則?</strong></a><br /><em>雇主公開揭示或告知職缺薪資範圍，應以區間、定額或最低數額之方式為之?/em></p> </div> </div> <div class="elementor-element elementor-element-487e4775 elementor-widget elementor-widget-text-editor" data-id="487e4775" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>建議你求職時應多加留意這三者其中差異?/p> </div> </div> <div class="elementor-element elementor-element-bfcee4c elementor-widget elementor-widget-image" data-id="bfcee4c" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <img decoding="async" width="800" height="679" src="//danaherbertts.shop/wp-content/uploads/2023/05/salary_definition.png" class="attachment-large size-large wp-image-39351" alt="薪水類型有分三種－大揚代? srcset="//danaherbertts.shop/wp-content/uploads/2023/05/salary_definition.png 1001w, //danaherbertts.shop/wp-content/uploads/2023/05/salary_definition-300x255.png 300w, //danaherbertts.shop/wp-content/uploads/2023/05/salary_definition-768x652.png 768w" sizes="(max-width: 800px) 100vw, 800px" /> </div> </div> <div class="elementor-element elementor-element-550141a2 elementor-widget elementor-widget-heading" data-id="550141a2" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">哪些項目不屬於工資？</h2> </div> </div> <div class="elementor-element elementor-element-5913eb77 elementor-widget elementor-widget-text-editor" data-id="5913eb77" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>非工資定義是指和公司整體營運獲利有關或其他恩惠性、勉勵性給與的報酬項目?a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=N0030002&flno=10"><strong>勞動基準法施行細則?0</strong></a>共列?1項：</p><ol><li>紅利</li><li>獎金：指年終獎金、競賽獎金、研究發明獎金、特殊功績獎金、久任獎金、節約燃料物料獎金及其他非經常性獎?/li><li>春節、端午節、中秋節給與之節?/li><li>醫療補助費、勞工及其子女教育補助費</li><li>勞工直接受自顧客之服務費</li><li>婚喪喜慶由雇主致送之賀禮、慰問金或奠儀?/li><li>職業災害補償?/li><li>勞工保險及雇主以勞工為被保險人加入商業保險支付之保險?/li><li>差旅費、差旅津貼及交際?/li><li>工作服、作業用品及其代?/li><li>其他經中央主管機關會同中央目的事業主管機關指定?/li></ol> </div> </div> <div class="elementor-element elementor-element-251c4d5c elementor-widget elementor-widget-heading" data-id="251c4d5c" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">績效獎金算工資嗎?/h2> </div> </div> <div class="elementor-element elementor-element-31697067 elementor-widget elementor-widget-text-editor" data-id="31697067" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>關於績效獎金是否算工資，勞動部（前身為行政院勞工委員會）和行政法院各有見解，以下是兩機關的見解：</p> </div> </div> <div class="elementor-element elementor-element-8ceb76d elementor-widget elementor-widget-heading" data-id="8ceb76d" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">勞動?/h3> </div> </div> <div class="elementor-element elementor-element-5eee6ec elementor-widget elementor-widget-text-editor" data-id="5eee6ec" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><a href="//laws.mol.gov.tw/FLAW/FLAWDOC03.aspx?datatype=etype&keyword=%E7%B8%BE%E6%95%88%E7%8D%8E%E9%87%91&cnt=5&now=1&lnabndn=1&recordno=3"><strong>行政院勞工委員會87</strong><strong>?</strong><strong>?0</strong><strong>日台87</strong><strong>勞動2</strong><strong>字第035198</strong><strong>號函</strong></a></p><p><em>績效獎金如係以勞工工作達成預定目標而發放，具有因工作而獲得之報酬之性質，依</em><em>勞動基準法?第三?/em><em>暨施行細?/em><em>§10</em><em>規定，應屬工資範疇，於計算退休金時，自應列入平均工資計算?/em></p><p>勞動部函釋認為績效獎金應屬於工資?/p> </div> </div> <div class="elementor-element elementor-element-52981f0 elementor-widget elementor-widget-heading" data-id="52981f0" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">行政法院</h3> </div> </div> <div class="elementor-element elementor-element-c6c747c elementor-widget elementor-widget-text-editor" data-id="c6c747c" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>但近年來行政法院對於績效獎金的認定則不太一致，有些判決採否定見解，也有採肯定見解的判決?/p><ul><li><strong>否定見解?/strong>認為績效獎金取決?span class="f-point">公司是否有達到某種程度的獲利、勞工的個人工作表現等，並非勞工投入工作就能獲得的報酬，也不是經常性給?/span>，並不能完全認為績效獎金和勞工個人勞務貢獻具對價關係，因此不屬於工資範疇?br /><strong>參考判決：<br /></strong><a href="//judgment.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA%2c107%2c%e5%88%a4%2c657%2c20181108%2c1&ot=in">最高行政法?07年度判字?57號判?/a><br /><a href="//judgment.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,107%2c%e5%88%a4%2c545%2c20180920%2c1">最高行政法?07年度判字?45號判?/a></li><li><strong>肯定見解?/strong>認為績效獎金?span class="f-point">以勞工工資達成預定目標而發給，亦屬其因工作而獲得之報酬，此與勞務有關，應認具有勞務對價?/span>，屬於制度上經常性領得之給與，應可算入工資?br /><strong>參考判決：<br /></strong><a href="//judgment.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPBA,104%2c%e8%a8%b4%2c1029%2c20160602%2c1">臺北高等行政法院104年度訴字?029號判?/a><br /><a href="//judgment.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPBA,107%2c%e7%b0%a1%e4%b8%8a%2c89%2c20190830%2c1">臺北高等行政法院107年度簡上字第89號判?/a></li></ul> </div> </div> <div class="elementor-element elementor-element-d7e64c9 elementor-widget elementor-widget-text-editor" data-id="d7e64c9" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>從上文可看出行政法院對於績效獎金及勞動部的見解並非完全一致，未來定調與否仍有待觀察?/p> </div> </div> <div class="elementor-element elementor-element-64aaf688 elementor-widget elementor-widget-heading" data-id="64aaf688" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">工資定義常見問題</h2> </div> </div> <div class="elementor-element elementor-element-5a87deb5 elementor-widget elementor-widget-accordion" data-id="5a87deb5" data-element_type="widget" data-widget_type="accordion.default"> <div class="elementor-widget-container"> <div class="elementor-accordion"> <div class="elementor-accordion-item"> <div id="elementor-tab-title-1511" class="elementor-tab-title" data-tab="1" role="button" aria-controls="elementor-tab-content-1511" aria-expanded="false"> <span class="elementor-accordion-icon elementor-accordion-icon-right" aria-hidden="true"> <span class="elementor-accordion-icon-closed"><i class="fas fa-angle-down"></i></span> <span class="elementor-accordion-icon-opened"><i class="fas fa-angle-up"></i></span> </span> <a class="elementor-accordion-title" tabindex="0">Q：基本工資含伙食費嗎?/a> </div> <div id="elementor-tab-content-1511" class="elementor-tab-content elementor-clearfix" data-tab="1" role="region" aria-labelledby="elementor-tab-title-1511"><p>伙食津貼包含加班誤餐費，屬於勞工薪資中的免稅額，勞工每個月?400元額度，一年共?8800元的額度不必被扣所得稅，如果伙食津貼是每月都會給付的固定薪資項目，就符合勞動基準法所定工資定義的項目，即可納入基本工資中?/p></div> </div> <div class="elementor-accordion-item"> <div id="elementor-tab-title-1512" class="elementor-tab-title" data-tab="2" role="button" aria-controls="elementor-tab-content-1512" aria-expanded="false"> <span class="elementor-accordion-icon elementor-accordion-icon-right" aria-hidden="true"> <span class="elementor-accordion-icon-closed"><i class="fas fa-angle-down"></i></span> <span class="elementor-accordion-icon-opened"><i class="fas fa-angle-up"></i></span> </span> <a class="elementor-accordion-title" tabindex="0">Q：基本工資怎麼算？</a> </div> <div id="elementor-tab-content-1512" class="elementor-tab-content elementor-clearfix" data-tab="2" role="region" aria-labelledby="elementor-tab-title-1512"><p>基本工資若採按「月」計酬者（即月薪），須依法定正常工作時數上限（現為40小時）履行勞務給付最低報酬；若採按「時」計酬者（即日薪），則須給付約定單位時間之最低報酬?/p></div> </div> <script 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href="//danaherbertts.shop/category/loan-guide/bank-loan-area/">銀行貸?/a> </li> </ul> </li> </ul> </div> </div> </div> </div> </div> </section> </div> <p>這篇文章 <a href="//danaherbertts.shop/salary-definition/">工資定義：求職前先弄懂?種薪酬項目差?/a> 最早出現於 <a href="//danaherbertts.shop">大揚代書</a>?/p> ]]></content:encoded> </item> </channel> </rss>