MCUT · SDG 8 · 2024
Employment practice living wage
8.2.1 雇傭實踐之生活工資
MCUT is committed to improving employees’ wages through salary adjustments, regular salary payments, year-end bonuses, and employee benefits. The following policies and supporting documents present the University’s employment practices in 2024.
明志科技大學致力於提升員工薪資，透過薪資調整、定期發薪、年終獎金及員工福利，支持教職員工的生活。以下呈現 2024 年相關措施及完整佐證資料。
Wage safeguards and supporting evidence薪資保障與佐證摘要
MCUT is committed to improving employees’ wages and supporting their living standards. In 2024, the reported minimum starting monthly wage for contract workers was TWD 27,470. The University’s annual average monthly wage for faculty and staff was TWD 73,169. Salary payments, year-end bonuses and festival benefits are supported by the documents reproduced below.
明志科技大學致力於改善員工薪資並支持其生活。2024 年約聘人員最低月起薪為新台幣 27,470 元；全校教職員工年平均月薪資為 73,169 元。以下依序呈現薪資標準、薪資統計、發薪與年終獎金制度，以及節慶福利的說明及佐證。
新台幣 27,470 元 · 約聘人員 · 2024 年
新台幣 73,169 元 · 全校教職員工 · 2024 年
| Measure / 措施 | Evidence / 佐證 | Information supported / 支持的資訊 |
|---|---|---|
| Salary adjustment / 薪資調整 | Minimum wage announcement and remuneration table / 基本工資公告與酬金表 | 2024 wage floor and project personnel pay levels / 2024 年薪資底線與專案人員酬金 |
| Wage statistics / 薪資統計 | Monthly wage and expenditure tables / 月薪資與消費支出表 | Annual average, December wage and New Taipei expenditure / 年平均、12 月薪資與新北市消費支出 |
| Payment and bonuses / 發薪與獎金 | Salary and year-end bonus regulations / 薪資與年終獎金辦法 | Payment date and bonus provisions / 發薪日期與獎金規定 |
| Employee benefits / 員工福利 | Festival and birthday voucher guidelines / 節慶及生日禮券作業要點 | Festival and birthday benefits / 節慶及生日福利 |
Reporting period: 2024. Monthly wage figures and consumption expenditure are presented separately. Average wages describe the institution’s overall wage level; the expenditure comparison provides local context.
資料年度：2024 年。月薪資與消費支出分別列示；平均薪資呈現全校整體薪資水準，消費支出比較則提供在地生活支出的背景。
Salary adjustments薪資調整與最低起薪
In 2024, MCUT increased salaries by nearly 3% and adjusted contract workers’ minimum wage from TWD 26,400 to TWD 27,470.
2024 年加薪將近 3%，約聘人員最低起薪由新台幣 26,400 元提升至新台幣 27,470 元。
Key information from the documents / 文件關鍵資訊
The Ministry of Labor announcement sets the monthly minimum wage at TWD 27,470 and the hourly minimum wage at TWD 183, effective January 1, 2024. These are statutory minimum wage figures.
勞動部公告自 2024 年 1 月 1 日起，基本工資每月為 27,470 元、每小時為 183 元。此處列示的是法定基本工資標準。
| Year / 年資 | Bachelor’s / 學士 | Master’s / 碩士 |
|---|---|---|
| 1 | 35,200 | 40,200 |
| 2 | 35,918 | 41,087 |
| 3 | 36,843 | 42,123 |
| 4 | 37,756 | 43,271 |
| 5 | 38,681 | 44,296 |
| 6 | 39,706 | 45,332 |
| 7 | 40,742 | 46,367 |
| 8 | 41,777 | 47,516 |
| 9 | 42,812 | 48,541 |
上述酬金表適用於專案計畫工作人員。約聘人員最低起薪與專案人員酬金分別列示，不將兩者視為全體人員的統一薪資表。
Wages and living expenditure薪資與生活支出比較
In 2024, the annual average monthly wage of MCUT’s faculty and staff was TWD 73,169, approximately 2.7 times New Taipei City’s average monthly consumption expenditure per person of TWD 27,557, as reported by DGBAS. The average wage in December 2024 was TWD 74,475.
2024 年全校教職員工年平均月薪資為新台幣 73,169 元，約為行政院主計總處公布之新北市平均每人月消費支出 27,557 元的 2.7 倍。2024 年 12 月平均月薪資為 74,475 元。
2024 wage statistics / 2024 年薪資統計
| Month / 月份 | Average monthly wage / 平均月薪資 |
|---|---|
| 2024-01 | 70,842 |
| 2024-02 | 65,777 |
| 2024-03 | 74,173 |
| 2024-04 | 69,740 |
| 2024-05 | 84,836 |
| 2024-06 | 72,264 |
| 2024-07 | 70,850 |
| 2024-08 | 74,169 |
| 2024-09 | 65,388 |
| 2024-10 | 81,428 |
| 2024-11 | 74,091 |
| 2024-12 | 74,475 |
| 2024 annual average / 年平均 | 73,169 |
DGBAS’s 2024 table reports average monthly consumption expenditure per person of TWD 27,557 for New Taipei City and TWD 26,640 for Taiwan overall. MCUT’s annual average monthly wage divided by the New Taipei City figure is approximately 2.66, rounded to 2.7.
主計總處 2024 年表格顯示：新北市平均每人月消費支出為 27,557 元，全國為 26,640 元。73,169 ÷ 27,557 ≈ 2.66，四捨五入約為 2.7 倍。
Regular pay and year-end bonuses定期發薪與年終獎金
Wages are paid on the 5th day of each month. Employees who have worked for MCUT for one full year receive a year-end bonus equivalent to at least 1.5 months of salary.
每月 5 號準時發放薪資，工作滿一年至少發給 1.5 個月年終獎金。
Relevant payment provisions / 相關發薪與獎金規定
Article 13 of the Salary Management Regulations states that monthly salary is paid on the fifth day of each month. The Year-end Bonus Regulations identify a 1.5-month year-end bonus component; the document also describes additional components and calculation conditions.
《薪資管理辦法》第十三條「薪資發放日期」載明：「教職員工每月薪資於每月五日發給。」《教職員工年終獎金發給辦法》第三條列示年終獎金 1.5 個月，並另訂其他獎金組成與計算條件；完整條文如下方文件所示。
文件版本：薪資管理辦法為民國 111 年 10 月 26 日修訂；年終獎金發給辦法為民國 106 年 5 月 5 日修訂。
Festival and birthday benefits節慶、生日與尾牙福利
Employees who have worked for MCUT for at least three months receive gift vouchers for the three major festivals and their birthdays. All employees are invited to the year-end party, where prizes or gift vouchers are provided.
到職滿三個月以上，每年三節、生日發放禮券；尾牙時在宴會餐廳邀請所有員工參與，同時發放獎品或禮券。
Festival and birthday voucher amounts / 節慶及生日禮券金額
The welfare committee guidelines list vouchers of TWD 1,000 for Lunar New Year, TWD 500 for Dragon Boat Festival, TWD 500 for Mid-Autumn Festival, TWD 500 for Teachers’ Day and TWD 1,000 for birthdays. The guidelines apply to committee members.
作業要點第三條列示：春節禮券 1,000 元、端午節 500 元、中秋節 500 元；教師節禮券 500 元；生日禮券 1,000 元。文件第二條所列適用對象為福利委員會會員。
文件版本：民國 106 年 9 月 20 日制定。到職滿三個月及尾牙活動的說明來自原始佐證彙整文件；下方禮券作業要點支持禮券種類與金額。
