http://www.hemidemi.com/user/jase/bookmark/recent HEMiDEMi | jase 最新書籤 en-us 40 <a href="http://www.hemidemi.com/bookmark/info/895404">HEMiDEMi 有 0 則討論/ 1 人收藏推薦</a><br /> Wed, 25 Jun 2008 03:08:05 +0000 http://www.hemidemi.com/image/bookmark/115/1032819.png 100 75 http://www.wretch.cc/blog/phopicking/13504096 http://www.wretch.cc/blog/phopicking/13504096 jase <a href="http://www.hemidemi.com/bookmark/info/890387">HEMiDEMi 有 0 則討論/ 1 人收藏推薦</a><br /> Mon, 16 Jun 2008 03:10:44 +0000 http://www.hemidemi.com/image/bookmark/224/1028576.png 100 75 http://www.peopo.org/portal.php?op=viewPost&articleId=17788 http://www.peopo.org/portal.php?op=viewPost&articleId=17788 jase <a href="http://www.hemidemi.com/bookmark/info/890385">HEMiDEMi 有 0 則討論/ 1 人收藏推薦</a><br /> Mon, 16 Jun 2008 03:10:11 +0000 http://www.peopo.org/portal.php?op=viewPost&articleId=17787 http://www.peopo.org/portal.php?op=viewPost&articleId=17787 jase <a href="http://www.hemidemi.com/bookmark/info/890382">HEMiDEMi 有 0 則討論/ 19 人收藏推薦</a><br /> Mon, 16 Jun 2008 03:06:19 +0000 http://www.hemidemi.com/image/bookmark/220/1028572.png 100 75 http://www.peopo.org/portal.php?op=viewPost&articleId=17779 http://www.peopo.org/portal.php?op=viewPost&articleId=17779 jase <a href="http://www.hemidemi.com/bookmark/info/875364">HEMiDEMi 有 0 則討論/ 1 人收藏推薦</a><br /> Mon, 26 May 2008 06:53:12 +0000 http://www.hemidemi.com/image/bookmark/67/1013827.png 100 75 http://mitnik.mine.nu/blog/post/1/21 http://mitnik.mine.nu/blog/post/1/21 jase 第一，為了爭取五年較高的勞保投保薪資，可能出現上班族與雇主協商，退休前五年拉高勞保投保薪資，由上班族支付雇主增加的勞保費用，對老闆來說，並沒有增加勞保成本，藉由增加一點點保費，可以換取高額的勞保年金，對上班族來說，十分划算。例如月薪3萬元的上班族，終身最高投保薪資為30 300元，如果以工作30年、退休金所得替代率1 5 計算，退休後每月可領1萬3 635元直到過世。 如果上班族在退休前五年，將投保薪資提高至4萬3 900元，每個月上班族自行負擔的勞保費增加177元，老闆負擔的勞保費也增加619元，如果勞資合意，將這筆增加的勞保費轉由勞工負擔，上班族每月增加796元的退休金，五年下來增加支出4萬7 760元，可是勞保年金卻可增加到1萬9 755元，每個月多領6 120元，假設以退休後平均餘命22年計算，勞保年金總計可多領161萬5 680元，以4萬7 760元「以小搏大」賺到161萬5 680元。 第二種方式，則是利用重複投保的方式，拉高平均投保薪資。依照初審通過的勞保條例，開放兼差打工族兩邊的投保薪資可以累計，最高不得超過投保薪資上限4萬3 900元。<br /><a 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