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["非全月加保或月中變更加保身分保險費計算說明"]
[]
["一、如何計算「非全月加、退保之被保險人保費」"]
["(一)非月初日加保者，自加保日起計至當月30日止"]
["    例1、1月15日加保，保險費計收16日"]
["         1月30日加保或1月31日加保，保險費計收1日"]
["    例2、2月8日加保，保險費計收23日"]
["         2月28日加保，保險費計收3日"]
["(二)當月退保者，自當月1日起計至退保當日或當月30日止"]
["    例1、1月15日退保，保險費計收15日"]
["         1月30日退保或1月31日退保，保險費計收30日"]
["    例2、2月8日退保，保險費計收8日"]
["         2月28日退保，保險費計收28日"]
["(三)同月份加、退保者，自加保當日起計至退保當日或當月30日止"]
["    例1、1月5日加保，1月20日退保，保險費計收16日"]
["         1月20日加保，1月31日退保，保險費計收11日"]
["    例2、2月3日加保，2月18日退保，保險費計收16日"]
["         2月18日加保，2月28日退保，保險費計收11日"]
[]
["(四)同月份異動頻繁"]
[]
["異動頻繁者，先依每一組加、退保資料分項計算應計之勞保普通事故保費、勞保職災事故保費、就保保費（四捨五入取至小數第4位），再合計各分項保費總額後，以元為單位，角以下四捨五入取整數（各分項保費合計小於1元者以1元計）。即為各分項保費應繳金額，最後再合計各分項保費應繳金額，即為個人應繳保費及單位應繳保費金額。"]
[]
["例1、有一定雇主員工，每一加、退保期間之投保薪資相同，加保共6天"]
[null,"日期","異動","投保薪資","個人",null,"單位"]
[{"$nulls":4},"勞保普通事故保費","就保保費","勞保普通事故保費","勞保職災事故    保費(費率0.09%)","就保保費"]
["王二",960306,"加保",11100]
[null,960306,"退保",11100,{"v":4.07,"d":"4.0700"},{"v":0.74,"d":"0.7400"},{"v":14.245,"d":"14.2450"},{"v":0.333,"d":"0.3330"},{"v":2.59,"d":"2.5900"}]
[null,960312,"加保",11100]
[null,960313,"退保",11100,{"v":8.14,"d":"8.1400"},{"v":1.48,"d":"1.4800"},{"v":28.49,"d":"28.4900"},{"v":0.666,"d":"0.6660"},{"v":5.18,"d":"5.1800"}]
[null,960319,"加保",11100]
[null,960320,"退保",11100,{"v":8.14,"d":"8.1400"},{"v":1.48,"d":"1.4800"},{"v":28.49,"d":"28.4900"},{"v":0.666,"d":"0.6660"},{"v":5.18,"d":"5.1800"}]
[null,960326,"加保",11100]
[null,960326,"退保",11100,{"v":4.07,"d":"4.0700"},{"v":0.74,"d":"0.7400"},{"v":14.245,"d":"14.2450"},{"v":0.333,"d":"0.3330"},{"v":2.59,"d":"2.5900"}]
["合計","(取至小數第4位)",null,null,{"v":24.42,"d":"24.4200"},{"v":4.4399999999999995,"d":"4.4400"},{"v":85.47,"d":"85.4700"},{"v":1.998,"d":"1.9980"},{"v":15.54,"d":"15.5400"}]
["應繳","（角以下四捨五入取整數）",null,null,24,4,85,2,16]
[{"$nulls":4},"個人應繳","24+4=28","單位應繳","85+2+16=103"]
[]
[]
["例2：有一定雇主員工，每一加、退保期間之投保薪資相同，加保共7天"]
[null,"日期","異動","投保薪資","個人",null,"單位"]
[{"$nulls":4},"勞保普通事故保費","就保保費","勞保普通事故保費","勞保職災事故    保費(費率0.09%)","就保保費"]
["王三君",960301,"加保",38200]
[null,960302,"退保",38200,28.0133,5.0933,98.0467,{"v":2.292,"d":"2.2920"},17.8267]
[null,960312,"加保",38200]
[null,960313,"退保",38200,28.0133,5.0933,98.0467,{"v":2.292,"d":"2.2920"},17.8267]
[null,960319,"加保",38200]
[null,960320,"退保",38200,28.0133,5.0933,98.0467,{"v":2.292,"d":"2.2920"},17.8267]
[null,960326,"加保",38200]
[null,960326,"退保",38200,14.0067,2.5467,49.0233,{"v":1.146,"d":"1.1460"},8.9133]
["合計","(取至小數第4位)",null,null,98.0466,{"v":17.826600000000003,"d":"17.8266"},343.1634,{"v":8.021999999999998,"d":"8.0220"},{"v":62.39339999999999,"d":"62.3934"}]
["應繳","（角以下四捨五入取整數）",null,null,98,18,343,8,62]
[{"$nulls":4},"個人應繳","98+18=116","單位應繳","343+8+62=413"]
[]
[]
[]
["例3：有一定雇主員工，其加、退保期間之投保薪資不同，加保共5天"]
[null,"日期","異動","投保薪資","個人",null,"單位"]
[{"$nulls":4},"勞保普通事故保費","就保保費","勞保普通事故保費","勞保職災事故    保費(費率0.09%)","就保保費"]
["周五郎",960306,"加保",11100]
[null,960306,"退保",11100,{"v":4.07,"d":"4.0700"},{"v":0.74,"d":"0.7400"},{"v":14.245,"d":"14.2450"},{"v":0.333,"d":"0.3330"},{"v":2.59,"d":"2.5900"}]
[null,960312,"加保",11100]
[null,960312,"退保",11100,{"v":4.07,"d":"4.0700"},{"v":0.74,"d":"0.7400"},{"v":14.245,"d":"14.2450"},{"v":0.333,"d":"0.3330"},{"v":2.59,"d":"2.5900"}]
[null,960319,"加保",38200]
[null,960320,"退保",38200,28.0133,5.0933,98.0467,{"v":2.292,"d":"2.2920"},17.8267]
[null,960326,"加保",38200]
[null,960326,"退保",38200,14.0067,2.5467,49.0233,{"v":1.146,"d":"1.1460"},8.9133]
["合計","(取至小數第4位)",null,null,{"v":50.160000000000004,"d":"50.1600"},{"v":9.12,"d":"9.1200"},{"v":175.56,"d":"175.5600"},{"v":4.103999999999999,"d":"4.1040"},{"v":31.919999999999998,"d":"31.9200"}]
["應繳","（角以下四捨五入取整數）",null,null,50,9,176,4,32]
[{"$nulls":4},"個人應繳","50+9=59","單位應繳","176+4+32=212"]
[]
["例4：有一定雇主員工，當月加、退保2次，但投保薪資不同，加保共30天"]
[null,"日期","異動","投保薪資","個人",null,"單位"]
[{"$nulls":4},"勞保普通事故保費","就保保費","勞保普通事故保費","勞保職災事故    保費(費率0.09%)","就保保費"]
["簡美美",960301,"加保",18300]
[null,960304,"退保",18300,{"v":26.84,"d":"26.8400"},{"v":4.88,"d":"4.8800"},{"v":93.94,"d":"93.9400"},{"v":4.636,"d":"4.6360"},{"v":17.08,"d":"17.0800"}]
[null,960305,"加保",33300]
[null,960330,"退保",33300,{"v":317.46,"d":"317.4600"},{"v":57.72,"d":"57.7200"},{"v":1111.11,"d":"1,111.1100"},{"v":54.834,"d":"54.8340"},{"v":202.02,"d":"202.0200"}]
["合計","(取至小數第4位)",null,null,{"v":344.29999999999995,"d":"344.3000"},{"v":62.6,"d":"62.6000"},{"v":1205.05,"d":"1,205.0500"},{"v":59.470000000000006,"d":"59.4700"},{"v":219.10000000000002,"d":"219.1000"}]
["應繳","（角以下四捨五入取整數）",null,null,344,63,1205,59,219]
[{"$nulls":4},"個人應繳","344+63=407","單位應繳","1205+59+219=1,483"]
[]
[null,"註：當月加、退保2次（含）以上，且投保薪資不同者，如以使用本局網頁「個人保險"]
[null,"    費試算」功能試算保費，因該系統無法同時以2種投保薪資計算，必須分別試算，   "]
[null,"    但因四捨五入時點關係，合計後應繳金額，應依上述計算方式所得金額為準。     "]
["(五)、已領老年給付僅參加職業災害保險者"]
[]
["例1：被保險人僅參加職業災害保險共4天"]
[null,"日期","異動","投保薪資","個人",null,"單位"]
[{"$nulls":4},"勞保普通事故保費","就保保費","勞保普通事故保費","就保保費","勞保職災事故            保費(費率0.09%)"]
["李四",960306,"加保",11100]
[null,960306,"退保",11100,{"$nulls":4},{"v":0.333,"d":"0.3330"}]
[null,960312,"加保",11100]
[null,960312,"退保",11100,{"$nulls":4},{"v":0.333,"d":"0.3330"}]
[null,960319,"加保",11100]
[null,960319,"退保",11100,{"$nulls":4},{"v":0.333,"d":"0.3330"}]
[null,960326,"加保",11100]
[null,960326,"退保",11100,{"$nulls":4},{"v":0.333,"d":"0.3330"}]
["合計","(取至小數第4位)",{"$nulls":6},{"v":1.332,"d":"1.3320"}]
["應繳","（角以下四捨五入取整數）",{"$nulls":6},1]
[]
["例2：被保險人僅參加職災保險共1天"]
[null,"日期","異動","投保薪資","個人",null,"單位"]
[{"$nulls":4},"勞保普通事故保費","就保保費","勞保普通事故保費","就保保費","勞保職災事故            保費(費率0.09%)"]
["張三",960306,"加保",11100]
[null,960306,"退保",11100,{"$nulls":4},{"v":0.333,"d":"0.3330"}]
["合計","(取至小數第4位)",{"$nulls":6},{"v":0.333,"d":"0.3330"}]
["應繳","（職災保費總計小於1元以1元計收）",{"$nulls":6},1]
[]
[]
["二、如何計算「月中變更加保身分之被保險人保費」"]
[]
["例1：有一定雇主員工，96/3/15滿 60歲不適就業保險，投保薪資30300元"]
[null,"個人","勞保保費=30300 * 5.5 % * 20 %=333.3000≒333元"]
[null,null,"就保保費=30300*1%*20÷30*14天=28.2800≒28元"]
[null,null,"合計","333+28=361元"]
[null,"單位","勞保保費=30300 * 5.5 % *70 %=1,166.5500≒1,167元"]
[null,null,"就保保費=30300*1%*70÷30*14天=98.9800≒99元"]
[null,null,"職災保費=30300*0.09%=27.2700≒27元"]
[null,null,"合計","1,167+99+27=1,293元"]
[null,"註：被保險人月中變更為不適用就業保險身分，如果使用本局網頁之「個人保險費試算」",null,"保"]
[null,"    功能試算保險費，請分別點選「有一定雇主員工不參加就業保險」試算30天勞保保費，",null,"險"]
[null,"    另點選「僅參加就業保險人員」試算14天就保保費。",null,"費"]
["三、如何計算追溯退保者之應退還之保費"]
[]
["例1：有一定雇主員工，投保薪資 20,100元，96/3/31退保，追朔至96/3/28退保"]
["原計","個人","勞保保費=20100 * 5.5 % * 20 %=221.1000≒221元"]
[null,null,"就保保費=20100*1%*20=40.2000≒40元"]
[null,null,"合計","221+40=261元"]
[null,"單位","勞保保費=20100 * 5.5 % *70 %=773.8500≒774元"]
[null,null,"就保保費=20100*1%*70=140.7000≒141元"]
[null,null,"職災保費=20100*0.46%=92.46≒92元"]
[null,null,"合計","774+141+92=1,007元"]
[]
["應計","個人","勞保保費=20100 * 5.5 % * 20 %÷30*28天=206.3600≒206元"]
[null,null,"就保保費=20100*1%*20÷30*28天=37.5200≒38元"]
[null,null,"合計","206+38=244元"]
[null,"單位","勞保保費=20100 * 5.5 % *70 %÷30*28天=722.2600≒722元"]
[null,null,"就保保費=20100*1%*70÷30*28天=131.3200≒131元"]
[null,null,"職災保費=20100*0.46%÷30*28天=86.2960≒86元"]
[null,null,"合計","722+131+86=939元"]
[]
["溢計","個人","原計261-應計244=17元"]
[null,"單位","原計1007-應計939=68元"]
[]
[null,null,"註：計算追溯退保者之保費，應以「原計」－「應計」計算，"]
[null,null,"        非直接計算追溯退保之天數"]

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["非全月加保或月中變更加保身分保險費計算說明"]
[]
["一、如何計算「非全月加、退保之被保險人保費」(不論大小月，均以30日計算)"]
["(一)當月加保者，自加保日起計收至當月底止"]
["    例1：1月15日加保，保險費計收16日"]
["         1月30日加保或1月31日加保，保險費計收1日"]
["    例2：2月8日加保，保險費計收23日"]
["         2月28日加保，保險費計收3日"]
["(二)當月退保者，自當月1日起計收至退保當日或當月底止"]
["    例1：1月15日退保，保險費計收15日"]
["         1月30日退保或1月31日退保，保險費計收30日"]
["    例2：2月8日退保，保險費計收8日"]
["         2月28日退保，保險費計收28日"]
["(三)同月份加、退保者，自加保當日起計收至退保當日或當月底止"]
["    例1：1月5日加保，1月20日退保，保險費計收16日"]
["         1月20日加保，1月31日退保，保險費計收11日"]
["    例2：2月3日加保，2月18日退保，保險費計收16日"]
["         2月18日加保，2月28日退保，保險費計收11日"]
["    例3：1月30日加保，1月31日退保，保險費計收1日"]
[]
["(四)同月份異動頻繁"]
[]
["異動頻繁者，先依每一組加、退保資料分個人及單位分項計算應計之勞保普通事故保費、勞保職災事故保費、就保保費（均採四捨五入取至小數第4位），再合計各分項保費應繳金額（以元為單位，角以下四捨五入取整數。小於1元者均以1元計算）後。最後再分別合計個人及單位應繳保費金額。"]
[]
["例1：有一定雇主員工，每一加、退保期間之投保薪資相同，加保共6天"]
[null,"日期","異動","投保薪資","個人",null,"單位"]
[{"$nulls":4},"勞保普通事故保費","就保保費","勞保普通事故保費","勞保職災事故    保費(費率0.09%)","就保保費"]
["王二",960306,"加保",11100]
[null,960306,"退保",11100,{"v":4.07,"d":"4.0700"},{"v":0.74,"d":"0.7400"},{"v":14.245,"d":"14.2450"},{"v":0.333,"d":"0.3330"},{"v":2.59,"d":"2.5900"}]
[null,960312,"加保",11100]
[null,960313,"退保",11100,{"v":8.14,"d":"8.1400"},{"v":1.48,"d":"1.4800"},{"v":28.49,"d":"28.4900"},{"v":0.666,"d":"0.6660"},{"v":5.18,"d":"5.1800"}]
[null,960319,"加保",11100]
[null,960320,"退保",11100,{"v":8.14,"d":"8.1400"},{"v":1.48,"d":"1.4800"},{"v":28.49,"d":"28.4900"},{"v":0.666,"d":"0.6660"},{"v":5.18,"d":"5.1800"}]
[null,960326,"加保",11100]
[null,960326,"退保",11100,{"v":4.07,"d":"4.0700"},{"v":0.74,"d":"0.7400"},{"v":14.245,"d":"14.2450"},{"v":0.333,"d":"0.3330"},{"v":2.59,"d":"2.5900"}]
["合計","(取至小數第4位)",null,null,{"v":24.42,"d":"24.4200"},{"v":4.4399999999999995,"d":"4.4400"},{"v":85.47,"d":"85.4700"},{"v":1.998,"d":"1.9980"},{"v":15.54,"d":"15.5400"}]
["應繳","（角以下四捨五入取整數）",null,null,24,4,85,2,16]
[{"$nulls":4},"個人應繳","24+4=28","單位應繳","85+2+16=103"]
[null,"註：單位之職業災害保險費率，係依職業災害保險適用行業別及費率表辦理"]
[null,"    以下保險費計算案例之職業災害保險費率為舉例說明。"]
[]
["例2：有一定雇主員工，每一加、退保期間之投保薪資相同，加保共7天"]
[null,"日期","異動","投保薪資","個人",null,"單位"]
[{"$nulls":4},"勞保普通事故保費","就保保費","勞保普通事故保費","勞保職災事故    保費(費率0.09%)","就保保費"]
["王三君",960301,"加保",38200]
[null,960302,"退保",38200,28.0133,5.0933,98.0467,{"v":2.292,"d":"2.2920"},17.8267]
[null,960312,"加保",38200]
[null,960313,"退保",38200,28.0133,5.0933,98.0467,{"v":2.292,"d":"2.2920"},17.8267]
[null,960319,"加保",38200]
[null,960320,"退保",38200,28.0133,5.0933,98.0467,{"v":2.292,"d":"2.2920"},17.8267]
[null,960326,"加保",38200]
[null,960326,"退保",38200,14.0067,2.5467,49.0233,{"v":1.146,"d":"1.1460"},8.9133]
["合計","(取至小數第4位)",null,null,98.0466,{"v":17.826600000000003,"d":"17.8266"},343.1634,{"v":8.021999999999998,"d":"8.0220"},{"v":62.39339999999999,"d":"62.3934"}]
["應繳","（角以下四捨五入取整數）",null,null,98,18,343,8,62]
[{"$nulls":4},"個人應繳","98+18=116","單位應繳","343+8+62=413"]
[]
[]
[]
["例3：有一定雇主員工，其加、退保期間之投保薪資不同，加保共5天"]
[null,"日期","異動","投保薪資","個人",null,"單位"]
[{"$nulls":4},"勞保普通事故保費","就保保費","勞保普通事故保費","勞保職災事故    保費(費率0.09%)","就保保費"]
["周五郎",960306,"加保",11100]
[null,960306,"退保",11100,{"v":4.07,"d":"4.0700"},{"v":0.74,"d":"0.7400"},{"v":14.245,"d":"14.2450"},{"v":0.333,"d":"0.3330"},{"v":2.59,"d":"2.5900"}]
[null,960312,"加保",11100]
[null,960312,"退保",11100,{"v":4.07,"d":"4.0700"},{"v":0.74,"d":"0.7400"},{"v":14.245,"d":"14.2450"},{"v":0.333,"d":"0.3330"},{"v":2.59,"d":"2.5900"}]
[null,960319,"加保",38200]
[null,960320,"退保",38200,28.0133,5.0933,98.0467,{"v":2.292,"d":"2.2920"},17.8267]
[null,960326,"加保",38200]
[null,960326,"退保",38200,14.0067,2.5467,49.0233,{"v":1.146,"d":"1.1460"},8.9133]
["合計","(取至小數第4位)",null,null,{"v":50.160000000000004,"d":"50.1600"},{"v":9.12,"d":"9.1200"},{"v":175.56,"d":"175.5600"},{"v":4.103999999999999,"d":"4.1040"},{"v":31.919999999999998,"d":"31.9200"}]
["應繳","（角以下四捨五入取整數）",null,null,50,9,176,4,32]
[{"$nulls":4},"個人應繳","50+9=59","單位應繳","176+4+32=212"]
[]
["例4：有一定雇主員工，當月加、退保2次，但投保薪資不同，加保共30天"]
[null,"日期","異動","投保薪資","個人",null,"單位"]
[{"$nulls":4},"勞保普通事故保費","就保保費","勞保普通事故保費","勞保職災事故    保費(費率0.09%)","就保保費"]
["簡美美",960301,"加保",18300]
[null,960304,"退保",18300,{"v":26.84,"d":"26.8400"},{"v":4.88,"d":"4.8800"},{"v":93.94,"d":"93.9400"},{"v":4.636,"d":"4.6360"},{"v":17.08,"d":"17.0800"}]
[null,960305,"加保",33300]
[null,960330,"退保",33300,{"v":317.46,"d":"317.4600"},{"v":57.72,"d":"57.7200"},{"v":1111.11,"d":"1,111.1100"},{"v":54.834,"d":"54.8340"},{"v":202.02,"d":"202.0200"}]
["合計","(取至小數第4位)",null,null,{"v":344.29999999999995,"d":"344.3000"},{"v":62.6,"d":"62.6000"},{"v":1205.05,"d":"1,205.0500"},{"v":59.470000000000006,"d":"59.4700"},{"v":219.10000000000002,"d":"219.1000"}]
["應繳","（角以下四捨五入取整數）",null,null,344,63,1205,59,219]
[{"$nulls":4},"個人應繳","344+63=407","單位應繳","1205+59+219=1,483"]
[]
[null,"註：當月加、退保2次（含）以上，且投保薪資不同者，如以使用本局網頁「個人保險"]
[null,"    費試算」功能試算保費，因該系統無法同時以2種投保薪資計算，必須分別試算，   "]
[null,"    但因四捨五入時點關係，合計後應繳金額，應依上述計算方式所得金額為準。     "]
["(五)、已領老年給付僅參加職業災害保險者"]
[]
["例1：被保險人僅參加職業災害保險共4天"]
[null,"日期","異動","投保薪資","個人",null,"單位"]
[{"$nulls":4},"勞保普通事故保費","就保保費","勞保普通事故保費","就保保費","勞保職災事故            保費(費率0.09%)"]
["李四",960306,"加保",11100]
[null,960306,"退保",11100,{"$nulls":4},{"v":0.333,"d":"0.3330"}]
[null,960312,"加保",11100]
[null,960312,"退保",11100,{"$nulls":4},{"v":0.333,"d":"0.3330"}]
[null,960319,"加保",11100]
[null,960319,"退保",11100,{"$nulls":4},{"v":0.333,"d":"0.3330"}]
[null,960326,"加保",11100]
[null,960326,"退保",11100,{"$nulls":4},{"v":0.333,"d":"0.3330"}]
["合計","(取至小數第4位)",{"$nulls":6},{"v":1.332,"d":"1.3320"}]
["應繳","（角以下四捨五入取整數）",{"$nulls":6},1]
[]
["例2：被保險人僅參加職災保險共1天"]
[null,"日期","異動","投保薪資","個人",null,"單位"]
[{"$nulls":4},"勞保普通事故保費","就保保費","勞保普通事故保費","就保保費","勞保職災事故            保費(費率0.09%)"]
["張三",960306,"加保",11100]
[null,960306,"退保",11100,{"$nulls":4},{"v":0.333,"d":"0.3330"}]
["合計","(取至小數第4位)",{"$nulls":6},{"v":0.333,"d":"0.3330"}]
["應繳","（職災保費總計小於1元以1元計收）",{"$nulls":6},1]
[]
[]
["二、如何計算「月中變更加保身分之被保險人保費」"]
[]
["（一）適用就業保險變更為不適用就業保險（如年滿60歲、有一定雇主員工變更為負責人及"]
["            本國籍變更為外國籍等)      "]
["例1：有一定雇主員工，自96/3/15滿 60歲，或有一定雇主員工，自96/3/15變更為負責人，或本"]
["         國籍員工，自96/3/15變更為外國籍，自即日起不是就業保險對象，投保薪資30300元。"]
[]
[null,"個人","勞保保費=30300 * 5.5 % * 20 %=333.3000≒333元"]
[null,null,"就保保費=30300*1%*20÷30*14天=28.2800≒28元"]
[null,null,"合計","333+28=361元"]
[null,"單位","勞保保費=30300 * 5.5 % *70 %=1,166.5500≒1,167元"]
[null,null,"就保保費=30300*1%*70÷30*14天=98.9800≒99元"]
[null,null,"職災保費=30300*0.09%=27.2700≒27元"]
[null,null,"合計","1,167+99+27=1,293元"]
[null,"註：被保險人月中變更為不適用就業保險身分，如果使用本局網頁之「個人保險費試算」",null,"保"]
[null,"    功能試算保險費，請分別點選「有一定雇主員工不參加就業保險」試算30天勞保保費，",null,"險"]
[null,"    另點選「僅參加就業保險人員」試算14天就保保費。",null,"費"]
[]
["（二）不適用就業保險變更為適用就業保險（如年滿15歲、負責人變更為有一定雇主員工及"]
["            外國籍變更為本國籍等)      "]
[]
["例2：有一定雇主員工自96/4/20滿15歲，或負責人自96/4/20變更為有一定雇主員工，或外"]
["         國籍員工，自96/4/20變更為本國籍，自即日起是就業保險對象，投保薪資30300元。"]
[]
[null,"個人","勞保保費=30300 * 5.5 % * 20 %=333.3000≒333元"]
[null,null,"就保保費=30300*1%*20÷30*11天=22.2200≒22元"]
[null,null,"合計","333+28=355元"]
[null,"單位","勞保保費=30300 * 5.5 % *70 %=1,166.5500≒1,167元"]
[null,null,"就保保費=30300*1%*70÷30*11天=77.7800≒78元"]
[null,null,"職災保費=30300*0.09%=27.2700≒27元"]
[null,null,"合計","1,167+78+27=1,272元"]
[null,"註：被保險人月中變更為適用就業保險身分，如果使用本局網頁之「個人保險費試算」",null,"保"]
[null,"    功能試算保險費，請分別點選「有一定雇主員工不參加就業保險」試算30天勞保保費，",null,"險"]
[null,"    另點選「僅參加就業保險人員」試算11天就保保費。",null,"費"]
[]
["三、如何計算依規定可追溯退保者之應退還之保費"]
[]
["例1：有一定雇主員工，投保薪資 20,100元，96/3/31退保，追溯至96/3/28退保"]
["原計","個人","勞保保費=20100 * 5.5 % * 20 %=221.1000≒221元"]
[null,null,"就保保費=20100*1%*20%=40.2000≒40元"]
[null,null,"合計","221+40=261元"]
[null,"單位","勞保保費=20100 * 5.5 % *70 %=773.8500≒774元"]
[null,null,"就保保費=20100*1%*70%=140.7000≒141元"]
[null,null,"職災保費=20100*0.46%=92.46≒92元"]
[null,null,"合計","774+141+92=1,007元"]
[]
["應計","個人","勞保保費=20100 * 5.5 % * 20 %÷30*28天=206.3600≒206元"]
[null,null,"就保保費=20100*1%*20%÷30*28天=37.5200≒38元"]
[null,null,"合計","206+38=244元"]
[null,"單位","勞保保費=20100 * 5.5 % *70 %÷30*28天=722.2600≒722元"]
[null,null,"就保保費=20100*1%*70%÷30*28天=131.3200≒131元"]
[null,null,"職災保費=20100*0.46%÷30*28天=86.2960≒86元"]
[null,null,"合計","722+131+86=939元"]
[]
["溢計","個人","原計261-應計244=17元"]
[null,"單位","原計1007-應計939=68元"]
[]
[null,null,"註：計算追溯退保者之保費，應以「原計」－「應計」計算，"]
[null,null,"        非直接計算追溯退保之天數"]

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["例1：有一定雇主員工，自96/3/15滿 60歲，或有一定雇主員工，自96/3/15變更為負責人，自即日起不是就業保險對象，投保薪資30300元。"]
["          或本國籍員工，自96/3/15變更為外國籍，自即日起不是就業保險對象，投保薪資30300元。"]
["        "]
["        "]