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國教署合理員額執行後，國中小現場教學人力與行政人力實際情況研究案期末報告 - 修訂歷史
2026-05-06T03:43:16Z
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林芸伍 於 2023年9月5日 (二) 05:02
2023-09-05T05:02:29Z
<p></p>
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td>
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2023年9月5日 (二) 05:02 的修訂</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l18" >第18行：</td>
<td colspan="2" class="diff-lineno">第18行：</td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div><P class='ca16'>肆、結論與建議………………………………………………… 14</p></div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div><P class='ca16'>肆、結論與建議………………………………………………… 14</p></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div></div></div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div></div></div></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><br style='page-break-before:always;mso-break-type:section-break;' /></div></td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><br style='page-break-before:always;mso-break-type:section-break;' /<ins class="diffchange diffchange-inline">><div style='mso-page-numbers:1'</ins>></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==計畫主旨==</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==計畫主旨==</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>自 2001 年行政院教育經費基準委員會制定中小學應有員額之推計模型與推計公式已歷二十年，其間歷經兩次課綱修改、教師每週授課節數調整、少子女化、教師課稅配套方案實施、國民教育法修法、國中小合理員額計畫推動……等等政策之實施，推計模型與現況相較於過去已發生不小的變化。為探討國教署合理員額執行後，國中小現場的教學人力與行政人力實際情況，以為後續國民教育人力政策規畫之參考，特進行研究案。</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>自 2001 年行政院教育經費基準委員會制定中小學應有員額之推計模型與推計公式已歷二十年，其間歷經兩次課綱修改、教師每週授課節數調整、少子女化、教師課稅配套方案實施、國民教育法修法、國中小合理員額計畫推動……等等政策之實施，推計模型與現況相較於過去已發生不小的變化。為探討國教署合理員額執行後，國中小現場的教學人力與行政人力實際情況，以為後續國民教育人力政策規畫之參考，特進行研究案。</div></td></tr>
<tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l860" >第860行：</td>
<td colspan="2" class="diff-lineno">第860行：</td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>四、抽樣了解學校員額在每月關餉薪單中之呈現。<br></div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>四、抽樣了解學校員額在每月關餉薪單中之呈現。<br></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>五、抽樣了解學校現場員額運用實務。<br></div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>五、抽樣了解學校現場員額運用實務。<br></div></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>本案只處理「公立」國中小(含高中附設之國中小，不含大學附設之國中小)之「教學員額」與「行政員額」，且不涉入教師薪資之探討，亦不涉入國中小保留正式員額以代理代課教師充任教學、行政人力之探討。--></div></td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>本案只處理「公立」國中小(含高中附設之國中小，不含大學附設之國中小)之「教學員額」與「行政員額」，且不涉入教師薪資之探討，亦不涉入國中小保留正式員額以代理代課教師充任教學、行政人力之探討。--<ins class="diffchange diffchange-inline">></div</ins>></div></td></tr>
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林芸伍
http://urclass.net/wellBeingNg/index.php?title=%E5%9C%8B%E6%95%99%E7%BD%B2%E5%90%88%E7%90%86%E5%93%A1%E9%A1%8D%E5%9F%B7%E8%A1%8C%E5%BE%8C%EF%BC%8C%E5%9C%8B%E4%B8%AD%E5%B0%8F%E7%8F%BE%E5%A0%B4%E6%95%99%E5%AD%B8%E4%BA%BA%E5%8A%9B%E8%88%87%E8%A1%8C%E6%94%BF%E4%BA%BA%E5%8A%9B%E5%AF%A6%E9%9A%9B%E6%83%85%E6%B3%81%E7%A0%94%E7%A9%B6%E6%A1%88%E6%9C%9F%E6%9C%AB%E5%A0%B1%E5%91%8A&diff=15915&oldid=prev
林芸伍：/* (四)統計結果 */
2023-09-05T04:54:04Z
<p><span dir="auto"><span class="autocomment">(四)統計結果</span></span></p>
<table class="diff diff-contentalign-left diff-editfont-monospace" data-mw="interface">
<col class="diff-marker" />
<col class="diff-content" />
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td>
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2023年9月5日 (二) 04:54 的修訂</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l559" >第559行：</td>
<td colspan="2" class="diff-lineno">第559行：</td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>====(四)統計結果====</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>====(四)統計結果====</div></td></tr>
<tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">以下將各月份數據中，超過該月「全國兼任教師百分比」數值的前三筆用咖啡色標註。</ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div><table class='nicetable' align=center></div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div><table class='nicetable' align=center></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div><tr><th>縣市名</th><th>班級數</th><th>合理員額</th><th>六月</th><th>兼任教職<br>員百分比</th><th>七月</th><th>兼任教職<br>員百分比</th><th>八月</th><th>兼任教職<br>員百分比</th><th>九月</th><th>兼任教職<br>員百分比</th></tr></div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div><tr><th>縣市名</th><th>班級數</th><th>合理員額</th><th>六月</th><th>兼任教職<br>員百分比</th><th>七月</th><th>兼任教職<br>員百分比</th><th>八月</th><th>兼任教職<br>員百分比</th><th>九月</th><th>兼任教職<br>員百分比</th></tr></div></td></tr>
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林芸伍
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林芸伍：/* (四)統計結果 */
2023-09-05T04:53:52Z
<p><span dir="auto"><span class="autocomment">(四)統計結果</span></span></p>
<table class="diff diff-contentalign-left diff-editfont-monospace" data-mw="interface">
<col class="diff-marker" />
<col class="diff-content" />
<col class="diff-marker" />
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<tr class="diff-title" lang="zh-Hant-TW">
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td>
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2023年9月5日 (二) 04:53 的修訂</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l230" >第230行：</td>
<td colspan="2" class="diff-lineno">第230行：</td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>====(四)統計結果====</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>====(四)統計結果====</div></td></tr>
<tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">以下將各月份數據中，超過該月「全國兼任教師百分比」數值的前三筆用咖啡色標註。</ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div><table class='nicetable' style='font-size:11pt' align=center></div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div><table class='nicetable' style='font-size:11pt' align=center></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div><tr><th>縣市名</th><th>班級數</th><th>合理員額</th><th>六月</th><th>兼任教職<br>員百分比</th><th>七月</th><th>兼任教職<br>員百分比</th><th>八月</th><th>兼任教職<br>員百分比</th><th>九月</th><th>兼任教職<br>員百分比</th></tr></div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div><tr><th>縣市名</th><th>班級數</th><th>合理員額</th><th>六月</th><th>兼任教職<br>員百分比</th><th>七月</th><th>兼任教職<br>員百分比</th><th>八月</th><th>兼任教職<br>員百分比</th><th>九月</th><th>兼任教職<br>員百分比</th></tr></div></td></tr>
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林芸伍
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林芸伍：/* 結論與建議 */
2023-09-05T04:41:56Z
<p><span dir="auto"><span class="autocomment">結論與建議</span></span></p>
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<col class="diff-marker" />
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<col class="diff-content" />
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td>
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2023年9月5日 (二) 04:41 的修訂</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l844" >第844行：</td>
<td colspan="2" class="diff-lineno">第844行：</td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#綜觀全國，各縣市聘僱教職員，普遍高於合理員額。而合理員額的意涵，接近於行政院教育基本需求中之「教學人力」(合理員額較之教學人力會顯略多)，本來這些意義相近的人力表達有高度相關，可以用統計迴歸的方法，校準彼此間的數值關係，用以比較現有數值是否較合理數值更大或更小。但由於上項公保資料中，刻意剔除職員資料，使得數值含義改變，已難以還原實際的數值關係。</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#綜觀全國，各縣市聘僱教職員，普遍高於合理員額。而合理員額的意涵，接近於行政院教育基本需求中之「教學人力」(合理員額較之教學人力會顯略多)，本來這些意義相近的人力表達有高度相關，可以用統計迴歸的方法，校準彼此間的數值關係，用以比較現有數值是否較合理數值更大或更小。但由於上項公保資料中，刻意剔除職員資料，使得數值含義改變，已難以還原實際的數值關係。</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#綜觀全國與各縣市資料，我國目前現場兼任教職員的百分比約在 10% 上下，與之前吳忠泰的研究結論一致。</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#綜觀全國與各縣市資料，我國目前現場兼任教職員的百分比約在 10% 上下，與之前吳忠泰的研究結論一致。</div></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>#<del class="diffchange diffchange-inline">綜觀各縣市資料，國小兼任教職員比例偏高的縣市，許多是偏遠或自有財源較為困難的縣市，如彰化、花蓮。推究其原因可能是縣政府為了省錢、地處偏遠人家不願意應聘。</del></div></td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>#<ins class="diffchange diffchange-inline">綜觀各縣市資料，國小兼任教職員比例偏高的縣市，許多是偏遠或自有財源較為困難的縣市，如彰化、花蓮。推究其原因可能是縣政府為了省錢、地處偏遠教師不願意應聘。</ins></div></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>#<del class="diffchange diffchange-inline">綜觀各縣市資料，國中兼任教職員比例偏高的縣市，除一些偏遠或自有財源較為困難的縣市外，還有若干人口流入縣市。推究其原因除了可能是縣政府為了省錢、地處偏遠人家不願意應聘之外，也有人口流入，但教師未必能及時流入的因素在。</del></div></td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>#<ins class="diffchange diffchange-inline">綜觀各縣市資料，國中兼任教職員比例偏高的縣市，除一些偏遠或自有財源較為困難的縣市外，還有若干人口流入縣市。推究其原因除了可能是縣政府為了省錢、地處偏遠教師不願意應聘之外，也有人口流入，但教師未必能及時流入的因素在。</ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#綜觀各月份資料，八月是老師大量移動，學校會僱用較多的兼任教師幫學校應急，九月後專任教師比例又會回升。</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#綜觀各月份資料，八月是老師大量移動，學校會僱用較多的兼任教師幫學校應急，九月後專任教師比例又會回升。</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#本研究只利用了專、兼任教師區別與辨識的數據潛力，尚可進一步開發以下的數據潛力：</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#本研究只利用了專、兼任教師區別與辨識的數據潛力，尚可進一步開發以下的數據潛力：</div></td></tr>
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林芸伍
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林芸伍：/* (一)公保資料 */
2023-09-05T04:39:11Z
<p><span dir="auto"><span class="autocomment">(一)公保資料</span></span></p>
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td>
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2023年9月5日 (二) 04:39 的修訂</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l65" >第65行：</td>
<td colspan="2" class="diff-lineno">第65行：</td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>:內含「公保資料11106-11109.ods」</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>:內含「公保資料11106-11109.ods」</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>:*解讀軟體：</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>:*解讀軟體：</div></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>:*#切勿使用微軟的 Excel ，罕用字會跑掉，Apple 會比 Windows 10, Windows 11 略好。</div></td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>:*#切勿使用微軟的 Excel ，罕用字會跑掉，Apple <ins class="diffchange diffchange-inline">Mac </ins>會比 Windows 10, Windows 11 略好。</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>:*#不建議使用 Open Office ，因為太消耗記憶體。</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>:*#不建議使用 Open Office ，因為太消耗記憶體。</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>:*#建議使用 Libre Office</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>:*#建議使用 Libre Office</div></td></tr>
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林芸伍
http://urclass.net/wellBeingNg/index.php?title=%E5%9C%8B%E6%95%99%E7%BD%B2%E5%90%88%E7%90%86%E5%93%A1%E9%A1%8D%E5%9F%B7%E8%A1%8C%E5%BE%8C%EF%BC%8C%E5%9C%8B%E4%B8%AD%E5%B0%8F%E7%8F%BE%E5%A0%B4%E6%95%99%E5%AD%B8%E4%BA%BA%E5%8A%9B%E8%88%87%E8%A1%8C%E6%94%BF%E4%BA%BA%E5%8A%9B%E5%AF%A6%E9%9A%9B%E6%83%85%E6%B3%81%E7%A0%94%E7%A9%B6%E6%A1%88%E6%9C%9F%E6%9C%AB%E5%A0%B1%E5%91%8A&diff=15907&oldid=prev
林芸伍：/* 三、公保資料與勞保資料對應教育部統計處之學校代碼 */
2023-09-05T04:18:17Z
<p><span dir="auto"><span class="autocomment">三、公保資料與勞保資料對應教育部統計處之學校代碼</span></span></p>
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td>
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2023年9月5日 (二) 04:18 的修訂</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l171" >第171行：</td>
<td colspan="2" class="diff-lineno">第171行：</td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#桃園市，台中市改制前後鄉鎮市應改稱區，「大園鄉」，應改稱「大園區」</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#桃園市，台中市改制前後鄉鎮市應改稱區，「大園鄉」，應改稱「大園區」</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#學校合併、籌辦、興建中</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#學校合併、籌辦、興建中</div></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>#<del class="diffchange diffchange-inline">…</del></div></td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>#<ins class="diffchange diffchange-inline">……</ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>===四、建構國小試算資料表===</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>===四、建構國小試算資料表===</div></td></tr>
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林芸伍
http://urclass.net/wellBeingNg/index.php?title=%E5%9C%8B%E6%95%99%E7%BD%B2%E5%90%88%E7%90%86%E5%93%A1%E9%A1%8D%E5%9F%B7%E8%A1%8C%E5%BE%8C%EF%BC%8C%E5%9C%8B%E4%B8%AD%E5%B0%8F%E7%8F%BE%E5%A0%B4%E6%95%99%E5%AD%B8%E4%BA%BA%E5%8A%9B%E8%88%87%E8%A1%8C%E6%94%BF%E4%BA%BA%E5%8A%9B%E5%AF%A6%E9%9A%9B%E6%83%85%E6%B3%81%E7%A0%94%E7%A9%B6%E6%A1%88%E6%9C%9F%E6%9C%AB%E5%A0%B1%E5%91%8A&diff=15906&oldid=prev
林芸伍：/* 計畫主旨 */
2023-09-05T04:17:27Z
<p><span dir="auto"><span class="autocomment">計畫主旨</span></span></p>
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td>
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2023年9月5日 (二) 04:17 的修訂</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l20" >第20行：</td>
<td colspan="2" class="diff-lineno">第20行：</td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div><br style='page-break-before:always;mso-break-type:section-break;' /></div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div><br style='page-break-before:always;mso-break-type:section-break;' /></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==計畫主旨==</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==計畫主旨==</div></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>自 2001 <del class="diffchange diffchange-inline">年行政院教育經費基準委員會制定中小學應有員額之推計模型與推計公式已歷二十年，其間歷經兩次課綱修改、教師每週授課節數調整、少子女化、教師課稅配套方案實施、國民教育法修法、國中小合理員額計畫推動…等等政策之實施，推計模型與現況相較於過去已發生不小的變化。為探討國教署合理員額執行後，國中小現場的教學人力與行政人力實際情況，以為後續國民教育人力政策規畫之參考，特進行研究案。</del></div></td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>自 2001 <ins class="diffchange diffchange-inline">年行政院教育經費基準委員會制定中小學應有員額之推計模型與推計公式已歷二十年，其間歷經兩次課綱修改、教師每週授課節數調整、少子女化、教師課稅配套方案實施、國民教育法修法、國中小合理員額計畫推動……等等政策之實施，推計模型與現況相較於過去已發生不小的變化。為探討國教署合理員額執行後，國中小現場的教學人力與行政人力實際情況，以為後續國民教育人力政策規畫之參考，特進行研究案。</ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==文獻探討==</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==文獻探討==</div></td></tr>
</table>
林芸伍
http://urclass.net/wellBeingNg/index.php?title=%E5%9C%8B%E6%95%99%E7%BD%B2%E5%90%88%E7%90%86%E5%93%A1%E9%A1%8D%E5%9F%B7%E8%A1%8C%E5%BE%8C%EF%BC%8C%E5%9C%8B%E4%B8%AD%E5%B0%8F%E7%8F%BE%E5%A0%B4%E6%95%99%E5%AD%B8%E4%BA%BA%E5%8A%9B%E8%88%87%E8%A1%8C%E6%94%BF%E4%BA%BA%E5%8A%9B%E5%AF%A6%E9%9A%9B%E6%83%85%E6%B3%81%E7%A0%94%E7%A9%B6%E6%A1%88%E6%9C%9F%E6%9C%AB%E5%A0%B1%E5%91%8A&diff=15901&oldid=prev
林芸伍：/* (四)教育部統計處之資料 */
2023-09-05T03:50:10Z
<p><span dir="auto"><span class="autocomment">(四)教育部統計處之資料</span></span></p>
<table class="diff diff-contentalign-left diff-editfont-monospace" data-mw="interface">
<col class="diff-marker" />
<col class="diff-content" />
<col class="diff-marker" />
<col class="diff-content" />
<tr class="diff-title" lang="zh-Hant-TW">
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td>
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2023年9月5日 (二) 03:50 的修訂</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l149" >第149行：</td>
<td colspan="2" class="diff-lineno">第149行：</td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>:#網址</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>:#網址</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>'''111學年度國民中學名錄'''</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>'''111學年度國民中學名錄'''</div></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>:內含 <del class="diffchange diffchange-inline">2627 所小學基本資料</del></div></td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>:內含 <ins class="diffchange diffchange-inline">737 所中學基本資料</ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>:欄位為：</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>:欄位為：</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>:#代碼</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>:#代碼</div></td></tr>
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</table>
林芸伍
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林芸伍：/* (三)勞保投保薪資與職保薪資的關係 */
2023-09-05T03:45:40Z
<p><span dir="auto"><span class="autocomment">(三)勞保投保薪資與職保薪資的關係</span></span></p>
<table class="diff diff-contentalign-left diff-editfont-monospace" data-mw="interface">
<col class="diff-marker" />
<col class="diff-content" />
<col class="diff-marker" />
<col class="diff-content" />
<tr class="diff-title" lang="zh-Hant-TW">
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td>
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2023年9月5日 (二) 03:45 的修訂</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l135" >第135行：</td>
<td colspan="2" class="diff-lineno">第135行：</td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#69800：勞保 45800</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#69800：勞保 45800</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#72800：勞保 45800</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#72800：勞保 45800</div></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>由上可以知道：25250 是職保的樓地板，未達這個數額，勞保薪資即使很低，職保至少也要保到 25250 ；而 45800 <del class="diffchange diffchange-inline">是勞保的天花板：在此之後，職保可以因本薪增加而增加，但勞保不能超過這個數字，</del></div></td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>由上可以知道：25250 是職保的樓地板，未達這個數額，勞保薪資即使很低，職保至少也要保到 25250 ；而 45800 <ins class="diffchange diffchange-inline">是勞保的天花板，在此之後，職保可以因本薪增加而增加，但勞保不能超過這個數字，</ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>====(四)教育部統計處之資料====</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>====(四)教育部統計處之資料====</div></td></tr>
</table>
林芸伍
http://urclass.net/wellBeingNg/index.php?title=%E5%9C%8B%E6%95%99%E7%BD%B2%E5%90%88%E7%90%86%E5%93%A1%E9%A1%8D%E5%9F%B7%E8%A1%8C%E5%BE%8C%EF%BC%8C%E5%9C%8B%E4%B8%AD%E5%B0%8F%E7%8F%BE%E5%A0%B4%E6%95%99%E5%AD%B8%E4%BA%BA%E5%8A%9B%E8%88%87%E8%A1%8C%E6%94%BF%E4%BA%BA%E5%8A%9B%E5%AF%A6%E9%9A%9B%E6%83%85%E6%B3%81%E7%A0%94%E7%A9%B6%E6%A1%88%E6%9C%9F%E6%9C%AB%E5%A0%B1%E5%91%8A&diff=15899&oldid=prev
林芸伍：/* (三)勞保投保薪資與職保薪資的關係 */
2023-09-05T03:44:45Z
<p><span dir="auto"><span class="autocomment">(三)勞保投保薪資與職保薪資的關係</span></span></p>
<table class="diff diff-contentalign-left diff-editfont-monospace" data-mw="interface">
<col class="diff-marker" />
<col class="diff-content" />
<col class="diff-marker" />
<col class="diff-content" />
<tr class="diff-title" lang="zh-Hant-TW">
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td>
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">於 2023年9月5日 (二) 03:44 的修訂</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l135" >第135行：</td>
<td colspan="2" class="diff-lineno">第135行：</td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#69800：勞保 45800</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#69800：勞保 45800</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#72800：勞保 45800</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>#72800：勞保 45800</div></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>由上可以知道：25250 是職保的樓地板，未達這個數額，勞保薪資即使很低，職保至少也要保到 25250 ；而 45800 <del class="diffchange diffchange-inline">是勞保的天花板：在此之後，職保可以因本薪增加而增加，但勞保不能勞保可以超過這個數字，</del></div></td><td class='diff-marker'>+</td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>由上可以知道：25250 是職保的樓地板，未達這個數額，勞保薪資即使很低，職保至少也要保到 25250 ；而 45800 <ins class="diffchange diffchange-inline">是勞保的天花板：在此之後，職保可以因本薪增加而增加，但勞保不能超過這個數字，</ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>====(四)教育部統計處之資料====</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>====(四)教育部統計處之資料====</div></td></tr>
</table>
林芸伍