taiwan-payroll
This server is a Taiwan payroll and labor/health insurance calculation engine with the following capabilities:
Calculate full payroll breakdown: Computes monthly labor insurance (including employment insurance), health insurance, labor pension, and occupational accident insurance contributions split among employee, employer, and government — supporting different worker identities (local, general migrant, domestic migrant), dependents, voluntary pension contributions, and part-time workers.
Calculate supplementary second-generation health insurance premium: Computes the supplementary NHI premium for six income types: bonuses, part-time wages, professional fees, dividends, interest, and rent.
Calculate employer supplementary health insurance premium: Computes the employer-side supplementary NHI premium based on the difference between total monthly paid salaries and total insured salary amounts.
Calculate income tax withholding: Computes salary withholding tax for residents (formula method), resident non-monthly bonuses, and non-residents.
Calculate old-age pension (monthly): Estimates monthly labor insurance old-age pension using the official best-of-two-formula approach, with support for early/deferred claim adjustments.
Calculate old-age lump sum: Estimates the lump-sum old-age benefit based on insured years and post-age-60 service.
Calculate one-time old-age payment (old system): Estimates the legacy one-time old-age payment using the base-unit system, applicable to those with pre-2009 insured years.
Calculate prorated mid-month premiums: Handles mid-month onboarding or resignation — labor/occupational/pension contributions are prorated by day (30-day basis), while health insurance follows the official end-of-month attribution rule.
List available years: Returns supported year parameters, data versions, and minimum wage (monthly/hourly) to confirm valid year values before calculating.
taiwan-payroll
開源的台灣勞健保勞退法定費用計算引擎。輸入薪資與身份,算出勞保(含就保)、健保、勞退、職災與二代健保補充保費的各方負擔——並涵蓋薪資所得扣繳、月中到職/離職破月、健保補充保費申報媒體檔,以及勞保老年給付試算。
🧮 線上試算:https://taiwan-payroll.vercel.app(免安裝,瀏覽器直接算)
🔌 三種介面:TypeScript(npm)、Python(PyPI,純 stdlib)、MCP server(給 AI 助理呼叫)
📑 官方對證:級距表與費率逐級取自主管機關公告,計算結果對官方範例黃金向量逐位元驗證
🔁 跨語言一致:TS 與 Python 讀同一份
data/、跑同一套testdata/,結果逐位元相同📦 零執行期依賴:core 不帶任何 runtime 套件
定位是「計算引擎」而非「法遵保證」。 內建民國 113–115(2024–2026)年度官方參數。
安裝
npm install taiwan-payroll # TypeScript / Node
pip install taiwan-payroll # PythonRelated MCP server: OpenAccountants
快速上手
import { createPayrollEngine } from 'taiwan-payroll';
const engine = createPayrollEngine({ year: 2026 });
const r = engine.calculate({
monthlySalary: 42000,
identity: 'category1',
dependents: 1,
employmentInsurance: true,
pensionSelfContribution: 0.06,
});
console.log(r.employee); // { labor: 1050, health: 1302, pensionSelf: 2520, total: 4872 }
console.log(r.employer.occupational); // 職災雇主負擔二代健保補充保費與破月計算
// 補充保費(六類所得:bonus/parttime/professional/dividend/interest/rent)
engine.calculateSupplementary({ type: 'bonus', amount: 200000, monthlyInsuredSalary: 42000 });
// → { type: 'bonus', chargeable: 32000, rate: '0.0211', premium: 675 }
// 月中到職/離職(勞保/職保/勞退按日;健保採官方「月底歸屬」原則)
engine.calculateProrated({ monthlySalary: 29500, startDate: '2026-03-08' });
// → { ..., days: { insured: 23 }, healthCharged: true }健保破月採「月底歸屬原則」:以月底所屬投保單位計收整月——到職當月計整月、離職當月不計。此為健保署實務規則(非按日、與 15 日分水嶺無關)。
申報媒體檔(健保補充保費)
由申報資料產生健保署「補充保險費明細申報檔」(CSV/Big5),涵蓋 6 類所得:獎金(62)、兼職薪資(63)、執行業務(65)、股利(66)、利息(67)、租金(68)。每個產生器皆以健保署官方範例逐位元驗證,TS 與 Python 結果一致。
import { generateSupplementaryBonusFiling } from 'taiwan-payroll';
const { filename, content } = generateSupplementaryBonusFiling({
year: 2026,
filingDate: '20260901', // 用於檔名
unit: { taxId: '11111111', name: '甲公司', phone: '0227065866', email: 'a@b.tw', contactName: '王小明' },
records: [
{ action: 'I', payDate: '20260615', payeeId: 'A123456789', payeeName: '李四',
bonusAmount: 50000, insuredSalary: 31800, ytdBonusCumulative: 150000, unitCode: '123456789' },
],
});
// filename: 'DPR111111111150901001.csv'
// content : Unicode 字串;檔案實際為 Big5,存檔時請以 Big5 編碼寫出。獎金/兼職/執行業務/利息/租金:逐列補充保費由引擎計算。股利(
generateSupplementaryDividendFiling)因含股票股利/雇主扣除等情形,逐列保費由呼叫端提供(另附便利函式calcDividendPremium)。輸出為「資料檔」供以官方入口上傳。Big5 編碼:TS 由呼叫端編碼,Python 提供
to_big5_bytes()(core 維持零依賴)。API 詳見文件站
/docs/api。
勞保老年給付試算
依勞保局官方公式試算三種老年給付(皆對官方數值/公式驗證、TS≡Python):
import { calcOldAgePension, calcOldAgeLumpSum, calcOldAgeSinglePayment, getYearData } from 'taiwan-payroll';
const d = getYearData(2026);
calcOldAgePension(d, { avgInsuredSalary: 32000, years: 35, months: 6 }); // 月領年金(擇優兩式,可提前/延後)
calcOldAgeLumpSum(d, { avgInsuredSalary: 30000, years: 10 }); // 老年一次金
calcOldAgeSinglePayment(d, { avgInsuredSalary: 30000, preSixtyYears: 20 }); // 一次請領(舊制基數)老年年金:擇優兩式(
平均×年資×0.775%+3000vs×1.55%),提前/延後claimOffsetMonths(±4%/年、上限 ±5 年(±20%));附averageHighestInsuredSalary、statutoryClaimAge。老年一次金:年資每滿 1 年發 1 個月,逾 60 歲後年資最多 5 年。
一次請領:基數制(前 15 年每年 1 基數、超過部分每年 2 基數、前 60 上限 45、合併上限 50),平均採退保前 36 個月。
試算僅供參考,實際以勞保局核定為準。
架構
data/{year}.json— 單一事實來源,年度法規參數(級距表、費率),以 JSON Schema 驗證。testdata/— 語言無關的黃金測試向量(官方案例,含source出處),是跨語言行為一致性的根基。packages/core— 零執行期依賴的 TypeScript 引擎。
其他語言與介面
Python:
pip install taiwan-payroll,純 stdlib、API 對應 TS 版(PyPI)。MCP server:讓 Claude 等 AI 助理直接呼叫試算。遠端免安裝端點
https://taiwan-payroll.simoko.workers.dev/mcp(Streamable HTTP),或本地npx taiwan-payroll-mcp(stdio,npm)。線上計算機與完整 API:https://taiwan-payroll.vercel.app
資料來源(2026 / 民國115年)
項目 | 主管機關 | 文號 |
勞保投保薪資分級表(11級,上限45,800) | 勞動部勞保局 | 勞動保2字第1140091863號令 |
勞退月提繳分級表(62級,上限150,000) | 勞動部勞保局 | 勞動福3字第1140153598號令 |
職災投保薪資分級表(21級,上限72,800) | 勞動部勞保局 | 職災保險法§17 |
健保投保金額分級表(58級,上限313,000) | 衛福部健保署 | 衛部保字第1140153424號令 |
費率:勞保 12.5%(含就保 1%)、健保 5.17%、勞退雇主 6%、職災平均 0.21%、二代健保補充保費 2.11%。
目前內建民國 113/114/115(2024/2025/2026) 三個年度,各年度的分級表與文號見 data/{year}.json 的 sources;以 createPayrollEngine({ year }) 指定,可用年度由 getAvailableYears() 取得。
開發
pnpm install
pnpm validate:data # 驗證 data schema、級距連續性、向量格式
pnpm -r test # 跑全部黃金測試向量
pnpm typecheck免責聲明
本套件依公開法規與主管機關公告實作,計算結果僅供參考,實際應繳金額以勞保局、健保署核發之繳款單為準。本套件不構成法律或會計建議。
License
MIT
Maintenance
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