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    <h3><a href="/article/e9-9b-9c-e5-bf-b5-e4-b8-80-e4-be-8b-e4-b8-80-e4-bc-91-e5-b0-8d-e8-96-aa-e8-b3-87-e6-88-90-e6-9c-ac-e7-9a-84-e5-bd-b1-e9-9f-bf/">[雜念] 一例一休對薪資成本的影響</a></h3>
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                <span class="date moment">2017-01-04</span>


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        <p>假設有一家A公司，有100個員工，每個人的薪資都是36000，時薪為150，每年<span class="st">人均營收貢獻為150萬台幣，所以營業額為15000萬，稅後利潤10% 1500萬都是老闆的
</span></p>

<p>這間公司所有員工除了週一到週五的八個小時外，每兩個週六要來上一天八小時班(大小禮拜的概念)</p>

<p>同時一例一休後，上班時數及產出都不變</p>

<p>加班費計算網址： <a href="http://labweb.mol.gov.tw/index_2.html#monthlyPay=36000&amp;amp;regularDayOffWorkReason=disaster&amp;amp;workhours=8%2C8%2C8%2C8%2C8%2C8%2C0">http://labweb.mol.gov.tw/index_2.html#monthlyPay=36000&amp;regularDayOffWorkReason=disaster&amp;workhours=8%2C8%2C8%2C8%2C8%2C8%2C0</a></p>

<p>&nbsp;</p>

<p>在一例一休前</p>

<p>每人單月薪資含加班費：36000 + 700*2(加班費) = 37400 ，單月薪資小計：37400 * 100 = 3740000，年度薪資含加班費總計：44880000</p>

<p>一例一休後</p>

<p>每人單月薪資含加班費： 36000 + 1900*2 = 39800，單月薪資小計： 39800 * 100 = 3980000，年度薪資含加班費總計：47760000</p>

<p>還是一樣一年做一億五千萬，稅後利潤10% = 1500萬，但是人事成本增加了(47760000-44880000) = 2880000，所以老闆賺的變成15000000-2880000 = 12120000</p>

<p>是原本的80.8%(<sup>12120000</sup>&frasl;<sub>15000000</sub>) ，也就是說是老闆少賺了20%左右..</p>


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