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雇主是不是一定要在自己的公司加保?
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實際從事勞動之雇主得與其受僱員工，以同一投保單位參加勞工保險，此為自願加保性質，得依雇主個人意願參加。
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負責人投保薪資應如何申報？
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負責人投保薪資應以投保薪資分級表最高一級申報(目前為45,800元)，所得未達最高一級者，應檢附最近年度薪資所得扣繳憑單，及最近3個月薪資印領清冊(分列各項獎金、津貼等明細)或最近年度國稅局核發之營利事業所得稅核定通知書等影本供稽，若成立未滿6個月者得出具薪資切結書，但負責人投保薪資不得低於所屬員工申報之最高投保薪資適用之等級。
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勞保部分工時、臨時工之勞保投保薪資應如何申報？
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1. 部分工時人員，指的是工作時間較一般全時工作勞工有相當程度縮短，受雇主輪派定時到工、全月均在職者，勞保應整月加保，並按其整月薪資所得總和，依「勞工保險投保薪資分級表」之等級金額申報月投保薪資，並請於加保表上註明「部分工時」字樣或於「部分工時者請打ˇ」欄打ˇ。如月薪資總額低於部分工時人員勞工保險投保薪資下限11,100元者，則請按「勞工退休金月提繳工資分級表」之等級金額申報。
例：某部份工時人員每週輪派到工5次，每次2小時，時薪220元，月薪資總額為8,800元，勞保應申報全月加保，月投保薪資填報8,800元，並請於加保表備註「部分工時人員」或於「部分工時者請打ˇ」欄打ˇ，本局受理加保時將勞工退休金月提繳工資自動歸級為9,900元，勞保月投保薪資自動歸級為11,100元，並計收全月份的保險費。
2. 短期工作人員，指未全月在職，不定時到工者(例如臨時工短暫受僱幾天)，則請於到職當日申報加保，離職當日申報退保，並以同一工作等級員工之月薪資總額申報勞保投保薪資。
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資料來源
https://www.bli.gov.tw/0006921.html
https://www.bli.gov.tw/0006920.html
https://www.bli.gov.tw/0011606.html
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