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["範例：某機關辦理事務勞力外包採購案  經費概算表 (報價明細表)                    "]
["[說明] "," 1. 以機關需求人力10名，履約期程為1年，擬支付派遣人員薪資每月24,000元為例"]
[null," 2. 勞健保及勞退等費用，由機關依招標當時按給付勞工薪資，依勞動法令規定標準費率計算。決標後依履約時法令規定標準費率計算。     (本案例係以99年12月之費率計算)"]
["單位：新臺幣(元)\n96.11.14"]
["項目",null,"單位","數量","數量    (合計)","單價","單項小計","說明"]
["A","派遣人員薪資","人*月","10*12",120,{"v":24000,"d":"24,000"},{"v":2880000,"d":"2,880,000"},"含派遣勞工應自行負擔之勞、健保費用"]
["B","勞工保險費","人*月","10*12",120,{"v":1298,"d":"1,298"},{"v":155760,"d":"155,760"},"廠商應負擔之費用(以每名派遣勞工薪資24000元計算)"]
[null,"  普通事故保險費",{"$nulls":3},{"v":1092,"d":"1,092"},null,"同上"]
[null,"  就業保險費",{"$nulls":3},168,null,"同上"]
[null,"  職業災害保險",{"$nulls":3},38,null,"廠商應負擔之費用(以公共行政業保險費率0.16%；每名派遣勞工薪資24000元設算)"]
["C","積欠工資墊償基金","人*月","10*12",120,6,720,"依勞保投保薪資總額萬分之2.5按月提繳"]
["D","健保費","人*月","10*12",120,{"v":1266,"d":"1,266"},{"v":151920,"d":"151,920"},"廠商應負擔之費用(以每名派遣勞工薪資24000元計算)"]
["E","勞工退休金","人*月","10*12",120,{"v":1440,"d":"1,440"},{"v":172800,"d":"172,800"},"由廠商依月投保薪資24000元之6%提繳"]
["機關預列費用(A+B+C+D+E)",{"$nulls":5},{"v":3361200,"d":"3,361,200"},"以上為預列費用，廠商無需另為報價"]
["廠商管理費用"]
["F","管理費及利潤","式",1,{"$nulls":3},"本項目包括廠商管理費、風險、利潤及其他員工福利支出等。"]
["G","營業稅","式",1,{"$nulls":3},"包括全部應給付總額(A+B+C+D+E+F)之5%，依實際額度比例發給。(廠商免納營業稅者，本欄應填\"0\"，誤填稅額者，不予給付)"]
["廠商報價合計(F+G)"]
[]
["備註:  "]
["1、","上開薪資，機關得視個案特性及業務需要自行調整，惟不得少於勞動基準法規定之最低基本工資。"]
["2、"," 派遣人員加班費及差旅費，由機關視業務需要自行於招標文件規定，並依勞動基準法等相關規定核實給付，採實報實銷，不含於"]
[null,"契約金額。"]
["3、","廠商負擔之勞工保險費、積欠工資墊償基金、健保費及勞工退休金(B、C、D及E)，派遣勞工如因其年齡或身分條件屬依法免投保"]
[null,"、繳納各項費用，或廠商未依法為其勞工投保、繳納各該費用者，該項費用於給付時扣除，不另支付廠商。"]