{"European Payroll Toolkit":"歐洲薪酬工具箱","Salary, pension, leave and termination in Greece, Germany, Italy, Spain and the UK":"希臘、德國、意大利、西班牙及英國的薪金、退休金、假期及離職","Your salary":"你的薪金","Example figures. Replace them with yours.":"示例數字，請換成你自己的。","Tax year":"課稅年度","Salaries / year":"每年支薪次數","I know my":"我知道我的","Gross / mo":"稅前 / 月","Gross / yr":"稅前 / 年","Net / mo":"實收 / 月","Amount (€)":"金額（€）","Dependent children":"受養子女","Age in tax year":"課稅年度內的年齡","Bonus / year (gross €)":"每年花紅（稅前 €）","Bonus as % of annual salary":"花紅佔年薪百分比","First insured":"首次投保","1993 or later":"1993 年或之後","Before 1993":"1993 年之前","Sector":"界別","Private":"私營","Public":"公營","More options":"更多選項","I spend at least 30% of my income by card or e-payment (rule since 2020)":"我至少有 30% 的收入以銀行卡或電子支付消費（2020 年起的規定）","My e-payment spending (€ / year)":"我的電子支付消費（€ / 年）","Custom employee EFKA rate (%)":"自訂僱員 EFKA 供款率（%）","use the year’s rate":"使用該年度的費率","Net per month":"每月實收","Net per year":"每年實收","Income tax":"所得稅","EFKA":"EFKA","Marginal rate":"邊際稅率","of each extra €1 gross":"每多 €1 稅前收入","Where your gross pay goes":"你的稅前薪金去向","you keep":"你保留","Net pay":"實收薪金","EFKA (pension & health)":"EFKA（退休金及醫療）","Solidarity levy":"團結稅","E-spending shortfall tax":"電子消費不足稅","Employer EFKA":"僱主 EFKA","Payslip breakdown":"糧單明細","Regular month":"一般月份","Christmas bonus":"聖誕花紅","Easter bonus":"復活節花紅","Holiday allowance":"假期津貼","One-off bonus":"一次性花紅","Year total":"全年合計","Payment":"支付","Gross":"稅前","Tax & levies":"稅項及徵費","Net":"實收","How the tax is calculated":"稅款如何計算","Annual gross":"全年稅前","Employee EFKA":"僱員 EFKA","Taxable income":"應課稅收入","Tax from the scale":"按稅階計算的稅款","Tax credit":"稅收抵免","Income tax due":"應繳所得稅","E-spending shortfall (22%)":"電子消費不足（22%）","Total tax withheld":"預扣稅款總額","EFKA ceiling {c} / month":"EFKA 上限 {c} / 月","Your bonus":"你的花紅","Enter a one-off bonus on the left to see how much of it you keep.":"在左邊輸入一次性花紅，看看你能保留多少。","reaches your account out of {b} gross":"存入你的戶口（稅前 {b}）","You keep {p} of the bonus. EFKA takes {e} and tax {t}. The bonus is taxed at your top rate, so it is taxed harder than your salary on average.":"你保留花紅的 {p}。EFKA 扣去 {e}，稅款扣去 {t}。花紅按你的最高稅率課稅，所以平均稅負比薪金更重。","Net for the year with bonus: {n} (without: {w})":"連花紅的全年實收：{n}（不連：{w}）","Total cost to the employer":"僱主總成本","Gross pay plus employer EFKA at {r}. You take home {p} of it.":"稅前薪金加僱主 EFKA（{r}）。你實收其中的 {p}。","Your salary across 20 years of Greek tax rules":"你的薪金在 20 年希臘稅制下的變化","Each year from 2006 to 2026 is computed with that year’s tax scale, EFKA rates and solidarity levy. Compare in nominal euros, or adjust for inflation to see purchasing power in euros of {y}.":"2006 至 2026 年每年均按該年的稅階、EFKA 費率及團結稅計算。可用名義歐元比較，或按通脹調整，以 {y} 年歐元查看購買力。","Gross salary in each year":"每年的稅前薪金","Same euros":"相同歐元","Same purchasing power":"相同購買力","My actual salaries":"我的實際薪金","Show amounts in":"金額顯示方式","Nominal €":"名義 €","€ of {y} (inflation-adjusted)":"{y} 年 €（已按通脹調整）","Include the bonus":"包括花紅","Type your gross monthly salary for each year in the \"Gross / mo\" column of the table below.":"在下表「稅前 / 月」一欄輸入你每年的稅前月薪。","Annual pay split by year (nominal €)":"每年薪酬分佈（名義 €）","Annual pay split by year (€ of {y})":"每年薪酬分佈（{y} 年 €）","Share of gross pay by year":"每年稅前薪金佔比","Highest real net":"最高實質實收","Lowest real net":"最低實質實收","Prices 2006 → {y}":"物價 2006 → {y}","€100 in 2006 buys what {v} buys in {y}":"2006 年的 €100 相當於 {y} 年的 {v}","Real net {y} vs 2006":"{y} 年實質實收對比 2006 年","per month, € of {y}":"每月，{y} 年 €","Year":"年份","Tax":"稅款","Solidarity":"團結稅","Net / yr":"實收 / 年","Kept":"保留","Real net / mo (€ {y})":"實質實收 / 月（€ {y}）","Assumptions and data":"假設及數據","These rates drive every calculation: standard EFKA (formerly IKA) rates for a private-sector employee without a special fund or heavy-and-unhealthy status, the monthly contribution ceiling, and annual CPI inflation (ELSTAT). Edit any cell to match your case. Edits are saved in this browser only.":"所有計算均以這些費率為基礎：沒有特別基金或繁重及有害健康職業身份的私營僱員的標準 EFKA（前稱 IKA）費率、每月供款上限，以及年度消費物價通脹（ELSTAT）。你可修改任何儲存格以配合你的情況。修改只會儲存在此瀏覽器。","Inflation %":"通脹 %","Employee EFKA %":"僱員 EFKA %","Employer EFKA %":"僱主 EFKA %","Ceiling € / mo":"上限 € / 月","Ceiling pre-1993":"1993 年前上限","Tax system":"稅制","Reset to defaults":"重設為預設值","est.":"估計","Tax rules by period":"各時期稅務規則","{n} payments a year · {g} gross / month":"每年 {n} 次支薪 · 稅前 {g} / 月","Net per month · {y}":"每月實收 · {y}","{p} of gross":"稅前的 {p}","Needed gross: {g} / month":"所需稅前：{g} / 月","= {g} / month over {n} payments":"= 每月 {g}，分 {n} 次支付","= {g} gross / year":"= 稅前 {g} / 年","Estimates for guidance only. Covers wage income of one employee. Older contribution rates and ceilings are typical values, the 2025–2026 inflation and 2026 ceiling are estimates, and the 2026 scale follows the reform passed in late 2025. Special funds (banks, press, engineers), heavy-and-unhealthy jobs, other income, deductions and allowances are not modelled. Spouses are taxed separately on their own wages; the child credit applies to each. For exact figures, check your payslip or an accountant.":"僅供參考的估算。涵蓋一名僱員的工資收入。較早年份的供款率及上限為典型數值，2025–2026 年通脹及 2026 年上限為估計，2026 年稅階依照 2025 年底通過的改革。特別基金（銀行、新聞、工程師）、繁重及有害健康職業、其他收入、扣除及津貼均未納入計算。夫妻按各自工資分開課稅；子女抵免適用於每人。如需準確數字，請查閱你的糧單或諮詢會計師。","Tax-free zone + 3 bands":"免稅區 + 3 個稅階","€12k tax-free, 18–45%":"€12k 免稅，18–45%","€5k tax-free, 10–45%, solidarity":"€5k 免稅，10–45%，團結稅",", €2,100 credit":"，€2,100 抵免",", solidarity":"，團結稅","top":"最高"," / year":" / 年","How to read this section":"如何解讀本部分","<b>Same euros, shown nominal.</b> Every year uses the same gross salary of {m} / month, shown exactly as it would have been paid in that year. Gross is identical in every bar, so any change in net comes only from changes in tax and EFKA rules. Inflation is ignored here, so a euro in 2006 and a euro in {y} count the same even though a 2006 euro bought more.":"<b>相同歐元，以名義值顯示。</b>每年都使用相同的稅前薪金 {m} / 月，並按當年實際支付的金額顯示。每條柱的稅前金額相同，因此實收的任何變化只來自稅務及 EFKA 規則的改變。這裡不計通脹，所以 2006 年的一歐元與 {y} 年的一歐元同等看待，雖然 2006 年的一歐元能買更多。","<b>Same euros, inflation-adjusted.</b> Every year uses the same nominal salary of {m} / month, then converts it into euros of {y}. Back in 2006 that salary bought what {r} buys today, so the bars get smaller towards {y}: a salary that never rises loses value as prices go up. Use this view to see what a frozen salary costs you.":"<b>相同歐元，已按通脹調整。</b>每年都使用相同的名義薪金 {m} / 月，再換算成 {y} 年歐元。在 2006 年，這份薪金能買到今天 {r} 能買的東西，所以柱越接近 {y} 越矮：一份從不加薪的薪金會隨物價上升而貶值。用這個視圖看看凍薪令你損失多少。","<b>Same purchasing power, shown nominal.</b> The salary is adjusted for inflation so it buys the same in every year: {a} / month in 2006 is equivalent to {m} / month in {y}. Amounts are shown as they would have been paid at the time, so the bars rise mainly because prices rose, not because the worker is better off.":"<b>相同購買力，以名義值顯示。</b>薪金按通脹調整，使每年的購買力相同：2006 年的 {a} / 月相當於 {y} 年的 {m} / 月。金額按當時實際支付顯示，所以柱上升主要是因為物價上升，而不是僱員生活改善。","<b>Same purchasing power, inflation-adjusted.</b> The salary is the same in real terms every year ({m} / month in euros of {y}), so the total height of every bar is the same. Any change in the blue net part is purely the effect of tax and EFKA rules. This is the cleanest view of how the system treated the same worker over time.":"<b>相同購買力，已按通脹調整。</b>薪金每年的實質價值相同（{y} 年歐元 {m} / 月），所以每條柱的總高度相同。藍色實收部分的任何變化純粹是稅務及 EFKA 規則的影響。這是觀察制度多年來如何對待同一名僱員最清晰的視圖。","<b>Your actual salaries, shown nominal.</b> Each year uses the gross you typed in the table, shown as it was paid at the time. Bars mix two effects: your raises and inflation. Switch to inflation-adjusted to separate them.":"<b>你的實際薪金，以名義值顯示。</b>每年使用你在表中輸入的稅前金額，按當時支付的金額顯示。柱混合了兩種效應：你的加薪及通脹。切換到通脹調整以把兩者分開。","<b>Your actual salaries, inflation-adjusted.</b> Each year uses the gross you typed, converted into euros of {y}. Rising bars mean your take-home pay really bought more; falling bars mean your raises did not keep up with prices or taxes.":"<b>你的實際薪金，已按通脹調整。</b>每年使用你輸入的稅前金額，換算成 {y} 年歐元。柱上升表示你的實收真的能買更多；柱下降表示你的加薪追不上物價或稅款。","<b>Left chart:</b> each bar is one year’s total gross pay (including bonuses), split into what you keep (net, blue) and what goes to EFKA, income tax and the solidarity levy.{mw} <b>Right chart:</b> the same split as a percentage of gross. Percentages are not affected by inflation, so this chart only changes with the gross salary choice. <b>Table:</b> the \"Real net / mo\" column is always in euros of {y}, whatever you choose above.":"<b>左圖：</b>每條柱是一年的稅前薪酬總額（包括花紅），分為你保留的部分（實收，藍色）以及交給 EFKA、所得稅和團結稅的部分。{mw} <b>右圖：</b>相同的分佈，以佔稅前百分比顯示。百分比不受通脹影響，所以此圖只會隨稅前薪金選項改變。<b>表格：</b>「實質實收 / 月」一欄無論你在上方選擇甚麼，均以 {y} 年歐元顯示。"," The dashed line is the minimum wage for a full year, on the same basis.":" 虛線為以相同基準計算的全年最低工資。","<b>You have not typed any past salaries yet.</b> Until you do, every earlier year uses your {y} salary ({m} / month) moved back with inflation (the grey numbers in the Gross / mo column). That keeps purchasing power the same in every year, so the bars come out almost equal. Type what you really earned in each year to see your own history.":"<b>你尚未輸入任何過往薪金。</b>在你輸入之前，較早的每一年都會使用你 {y} 年的薪金（{m} / 月）按通脹回推（「稅前 / 月」欄中的灰色數字）。這樣每年的購買力保持相同，所以各柱高度幾乎一樣。輸入你每年實際賺取的金額，以查看你自己的薪金歷史。","<b>{n} years have no salary typed in.</b> Those years use your {y} salary ({m} / month) moved back with inflation (grey numbers in the Gross / mo column), so they show the same purchasing power as {y}. Type your real salary there to replace them.":"<b>有 {n} 年未輸入薪金。</b>這些年份會使用你 {y} 年的薪金（{m} / 月）按通脹回推（「稅前 / 月」欄中的灰色數字），因此顯示與 {y} 年相同的購買力。在該處輸入你的實際薪金以取代它們。","Estimate: your current salary adjusted for inflation. Type your real salary for this year.":"估計：你目前的薪金按通脹調整。請輸入你這一年的實際薪金。","Worked example: the {a} bar next to the {b} bar":"實例：{a} 年的柱與 {b} 年的柱並列","Each bar in the left chart is one full year of pay, stacked from the bottom: net (what reaches your account) first, then EFKA, then income tax and any levies on top. The whole height is the gross. Below, two bars are taken apart: {a} and {b}. One is the base year {y}, the other is the year in which you kept the smallest share of your gross (amounts {basis}).":"左圖每條柱代表一整年的薪酬，由下而上堆疊：先是實收（存入你戶口的金額），然後是 EFKA，最上面是所得稅及各項徵費。整條柱的高度就是稅前金額。下面拆解兩條柱：{a} 和 {b}。其中一條是基準年 {y}，另一條是你保留稅前薪金比例最小的一年（金額{basis}）。","as paid at the time":"按當時支付","in euros of {y}":"以 {y} 年歐元計","Gross (bar height)":"稅前（柱高）","points":"個百分點","How to read it: in {a} the bar is {ga} tall. The bottom part, {na}, is your net ({ka} of the bar); {ea} went to EFKA and {ta} to tax and levies. In {b} the bar is {gb} tall and the net part is {nb} ({kb}). So from {a} to {b} your yearly net changed by {dn} and the share you keep by {dk}. Hover any bar to see the same numbers for that year.":"解讀方法：在 {a} 年，柱高 {ga}。底部的 {na} 是你的實收（佔柱的 {ka}）；{ea} 交給 EFKA，{ta} 交稅及徵費。在 {b} 年，柱高 {gb}，實收部分為 {nb}（{kb}）。所以由 {a} 到 {b}，你的全年實收變化了 {dn}，保留比例變化了 {dk}。將滑鼠移到任何一條柱上，即可看到該年的相同數字。","Both bars have the same height, so the whole difference in net comes from the rules: tax and levies changed by {dt} a year between {a} and {b}, plus any change in EFKA rates.":"兩條柱高度相同，所以實收的差異完全來自規則：在 {a} 與 {b} 之間，稅款及徵費每年變化了 {dt}，另加 EFKA 費率的任何變化。","The bars have different heights because the gross itself differs (raises or inflation, depending on your choices above). Compare the percentages rather than the euros to see the effect of the rules alone: tax and levies changed by {dt} a year.":"兩條柱高度不同，因為稅前金額本身不同（視乎你上方的選擇，來自加薪或通脹）。比較百分比而不是歐元金額，才能只看規則的影響：稅款及徵費每年變化了 {dt}。","Gross: ":"稅前： ","Salary":"薪金","Pension":"退休金","Leave":"假期","Your working life":"你的工作生涯","All amounts are in today’s euros. Pensions are assumed to keep pace with inflation.":"所有金額均以今天的歐元計算。假設退休金與通脹同步。","Age now":"現時年齡","Years insured so far":"至今投保年數","More years I will work":"我會再工作的年數","until I retire":"直至退休","Claim pension":"申領退休金","As early as possible":"盡早","When it is full":"足額時","<b>Your plan:</b> work {n} more years → stop at {stop} ({sy}) with {y} years insured → pension from age {a} ({yr}), {s}.":"<b>你的計劃：</b>再工作 {n} 年 → 在 {stop} 歲（{sy} 年）停止，投保 {y} 年 → 由 {a} 歲（{yr} 年）起領取退休金，{s}。"," You wait {w} years with neither salary nor pension.":" 你需等待 {w} 年，期間既無薪金亦無退休金。","<b>Your plan:</b> with {n} more years you would have {y} years insured, below the 15-year minimum. You need at least {k} more years.":"<b>你的計劃：</b>再工作 {n} 年，你的投保年數為 {y} 年，低於 15 年的最低要求。你至少需要再多 {k} 年。","You are viewing a different cell from your plan.":"你正在查看的儲存格與你的計劃不同。","Back to my plan":"返回我的計劃","Your plan":"你的計劃","Avg gross / mo so far":"至今平均稅前 / 月","Gross / mo from now":"由現在起稅前 / 月","Empty = salary from the Salary tab.":"留空 = 使用「薪金」分頁的薪金。","Raise above inflation %":"高於通脹的加薪 %","Life expectancy":"預期壽命","Years in Greece after 15":"15 歲後在希臘的年數","Men":"男性","Women":"女性","Heavy & unhealthy occupation (ΒΑΕ), most of my years":"繁重及有害健康職業（ΒΑΕ），佔我大部分年資","Break-even compares pension with":"回本點比較退休金與","My contributions":"我的供款","Mine + employer":"我的 + 僱主","Notional time to buy (years, max 7)":"購買的名義年資（年，最多 7 年）","Military service, child-raising, studies, unemployment. Costs about 20% of your monthly salary for every month bought.":"服兵役、養育子女、讀書、失業期間。每購買一個月，費用約為你月薪的 20%。","Full national pension (€ / month)":"足額國家退休金（€ / 月）","Retire at {a} · {y} years insured · {yr}":"{a} 歲退休 · 投保 {y} 年 · {yr}","{g} gross · {s} · 12 payments a year":"稅前 {g} · {s} · 每年 12 次支付","full pension":"足額退休金","reduced by {p}":"減少 {p}","not eligible":"不符合資格","Replacement rate":"替代率","of your final net salary":"佔你最後實收薪金","Pension contributions":"退休金供款","yours {m} · employer {e}":"你 {m} · 僱主 {e}","Paid back each year":"每年回報","of {b}":"佔 {b}","Break-even":"回本點","age {a}, after {n} years of pension":"{a} 歲，領取退休金 {n} 年後","your contributions":"你的供款","all contributions":"全部供款","Earliest pension":"最早退休金","Earliest full pension":"最早足額退休金","Working until 67":"工作至 67 歲","Working until 70":"工作至 70 歲","at {a} ({yr}) with {y} years, net / month":"{a} 歲（{yr} 年），投保 {y} 年，實收 / 月","Not eligible":"不符合資格","Every scenario: net monthly pension":"所有情境：每月實收退休金","Rows: the age you claim your pension. Columns: your total years of insurance by then. Outlined cells assume you keep working until you retire; cells to their left mean you stopped working earlier. Click a cell to see its details below.":"每一列：申領退休金的年齡。每一欄：屆時的總投保年數。有外框的儲存格假設你一直工作至退休；其左邊的儲存格表示你較早停止工作。點擊儲存格可在下方查看詳情。","Age":"年齡","Years insured":"投保年數","Full pension":"足額退休金","Reduced (early)":"減額（提早）","Working until retirement":"工作至退休","Selected: details shown below (click any cell to change)":"已選擇：詳情見下方（點擊任何儲存格可更改）","Pension breakdown":"退休金明細","National pension":"國家退休金","Contributory pension":"供款式退休金","Supplementary pension":"補充退休金","Early-retirement cut":"提早退休扣減","Gross pension":"稅前退休金","Health contribution (6%)":"醫療供款（6%）","Net pension / month":"實收退休金 / 月","Pensionable earnings: {a} / month (career average, incl. bonuses, spread over 12 months). Accrual rate for {y} years: {r}. National pension share: {n}.":"可計退休金收入：{a} / 月（整段職業生涯平均，包括花紅，攤分至 12 個月）。{y} 年的累算率：{r}。國家退休金部分：{n}。","Contributions and payback":"供款及回報","Your pension contributions (6.67% main + 3% suppl.)":"你的退休金供款（主要 6.67% + 補充 3%）","Employer pension contributions (13.33% + 3%)":"僱主退休金供款（13.33% + 3%）","Notional time purchase":"購買名義年資","Total paid in":"已繳總額","Net pension per year":"每年實收退休金","Expected years in retirement (life expectancy)":"預期退休年數（預期壽命）","Expected lifetime net pension":"預期終身實收退休金","Lifetime pension ÷ {b}":"終身退休金 ÷ {b}","You get back {b} ({v}) after {n} years of pension, at age {age} in {yr}. Health contributions (about 7% of pay, shared) are not counted: they pay for healthcare, not pension.":"你在領取退休金 {n} 年後，即 {yr} 年 {age} 歲時，取回{b}（{v}）。醫療供款（約為薪金的 7%，由雙方分擔）不計算在內：它們用於醫療，而非退休金。","At this level you do not get back {b} within your life expectancy.":"在這個水平，你在預期壽命內無法取回{b}。","Gross monthly pension by retirement age (working until then)":"按退休年齡的每月稅前退休金（工作至該年齡）","Cumulative net pension vs contributions":"累計實收退休金對比供款","Pension received":"已領退休金","Your contributions":"你的供款","All contributions":"全部供款","Pension rules applied":"適用的退休金規則","Projection under current law (Laws 4336/2015, 4387/2016, 4670/2020) for EFKA private-sector employees. People insured before 1993, mothers of minor children, civil servants and some ΒΑΕ categories may still have transitional rules with earlier ages. Past earnings are taken in today’s euros; the supplementary annuity and life expectancy are simplified. For your official record, use e-ΕΦΚΑ (ατομικός λογαριασμός ασφάλισης, ψηφιακή απονομή).":"根據現行法例（第 4336/2015、4387/2016、4670/2020 號法律）為 EFKA 私營僱員作出的推算。1993 年前投保的人士、有未成年子女的母親、公務員及部分 ΒΑΕ 類別可能仍適用退休年齡較早的過渡規則。過往收入以今天的歐元計算；補充年金及預期壽命已簡化。如需你的官方紀錄，請使用 e-ΕΦΚΑ（ατομικός λογαριασμός ασφάλισης, ψηφιακή απονομή）。","Your job and family":"你的工作及家庭","Working week":"每週工作日","5 days":"5 天","6 days":"6 天","Years with current employer":"在現任僱主的年資","Total years worked (all employers)":"總工作年數（所有僱主）","I am the":"我是","Mother":"母親","Father":"父親","Calendar year":"曆年","Children":"子女","Children’s ages (years)":"子女年齡（歲）","Child {n}":"子女 {n}","Expecting a baby":"即將有新生嬰兒","Single-parent family":"單親家庭","Child with a disability (67%+)":"有殘疾子女（67% 或以上）","Gross monthly salary (€)":"稅前月薪（€）","Annual leave · {y}":"年假 · {y}","working days":"個工作天","{w}-day week · {e} years with employer · {t} years total":"每週 {w} 天 · 現任僱主 {e} 年 · 合共 {t} 年","First year: {r} days per month worked ({m} months so far)":"第一年：每工作一個月 {r} 天（至今 {m} 個月）","Weekday public holidays":"平日公眾假期","{m} mandatory, {c} customary":"{m} 天法定，{c} 天慣例","Paid days off":"有薪休假日","leave + holidays + family days":"年假 + 公眾假期 + 家庭假","Value of your leave":"你的假期價值","+ leave allowance {a}":"+ 假期津貼 {a}","Next increase":"下次增加","to {d} days, in {n}":"增至 {d} 天，於 {n}","Top of scale":"最高級別","you have the maximum":"你已達上限","{n} yr":"{n} 年","Annual leave scale (Law 4504/1966, 3302/2004)":"年假表（第 4504/1966、3302/2004 號法律）","Service":"年資","5-day":"5 天制","6-day":"6 天制","1st year with employer":"在僱主的第 1 年","2nd year":"第 2 年","3rd year onwards":"第 3 年起","10 years with employer or 12 years in total":"在僱主 10 年或合共 12 年","25 years in total":"合共 25 年","pro rata":"按比例","Leave is counted in working days. At least 12 working days (10 on a 5-day week) must be taken in one block, and leave cannot be replaced by money while you are employed. Unused leave is paid out only when the job ends.":"年假以工作天計算。至少 12 個工作天（5 天工作週為 10 天）必須連續放取，而且在職期間不可以金錢代替年假。未放的年假只在工作結束時以金錢補償。","Public holidays {y}":"{y} 年公眾假期","Take {d} off → {n} days in a row":"請 {d} 天假 → 連放 {n} 天","weekend":"週末","mandatory":"法定","customary":"慣例","Leave around a birth":"生育前後的假期","Months before and after the birth. Childcare leave (reduced hours) can instead be taken as one continuous block if the employer agrees. Parental leave can be used any time until the child turns 8.":"出生前後的月份。如僱主同意，照顧子女減時假可改為連續一段放取。親職假可在子女 8 歲前任何時間使用。","Family and special leave":"家庭及特別假期","Entitlement":"應享權利","Pay":"薪酬","For you now":"現時適用於你","Applies":"適用","Not now":"現時不適用","Based on Greek labour law for private-sector employees: Law 4504/1966 and 3302/2004 (annual leave), Law 4808/2021 (maternity, paternity, parental, carer and family leave) and the National General Collective Labour Agreement (ΕΓΣΣΕ). Sector or company agreements may give more. Public-sector staff follow different rules. Check with your employer or ΣΕΠΕ (Labour Inspectorate) for your case.":"根據希臘私營僱員勞工法例：第 4504/1966 及 3302/2004 號法律（年假）、第 4808/2021 號法律（產假、侍產假、親職假、照顧者假及家庭假）以及全國總集體勞動協議（ΕΓΣΣΕ）。行業或公司協議可能給予更多。公營機構員工適用不同規則。請向你的僱主或 ΣΕΠΕ（勞工監察處）查詢你的情況。","15 years minimum":"最少 15 年","Full pension: 67, or 62 with 40 years":"足額退休金：67 歲，或投保 40 年者 62 歲","Early pension from 62":"62 歲起可提早領取","Heavy & unhealthy (ΒΑΕ)":"繁重及有害健康（ΒΑΕ）","Deductions on pensions":"退休金扣款","included":"已包括","years":"年","Retirement age":"退休年齡","Life expectancy ":"預期壽命 ","Age (dashed line: life expectancy)":"年齡（虛線：預期壽命）","New Year’s Day":"元旦","Epiphany":"主顯節","Clean Monday":"潔淨星期一","Independence Day":"獨立日","Good Friday":"耶穌受難節","Easter Monday":"復活節星期一","Labour Day":"勞動節","Whit Monday":"聖靈降臨節星期一","Assumption of Mary":"聖母升天節","Ochi Day":"Ochi 日","Christmas Day":"聖誕節","Synaxis of the Theotokos":"聖母會集節","Annual leave":"年假","Employer":"僱主","Maternity leave":"產假","17 weeks: 8 before and 9 after birth":"17 週：產前 8 週、產後 9 週","EFKA + employer top-up":"EFKA + 僱主補足","Special maternity protection":"特別生育保障","9 months after maternity leave":"產假後 9 個月","ΔΥΠΑ, at minimum-wage level":"ΔΥΠΑ，按最低工資水平","Paternity leave":"侍產假","14 working days around the birth":"出生前後 14 個工作天","Employer (full pay)":"僱主（全薪）","Childcare leave (reduced hours)":"照顧子女減時假","1 hour less per day for 30 months (or 2 h for 12 + 1 h for 6), or an equal block":"30 個月每天少做 1 小時（或 12 個月每天 2 小時 + 6 個月每天 1 小時），或等量的連續假期","Parental leave":"親職假","Up to 4 months per parent, per child, until age 8 (first 2 months paid)":"每名家長每名子女最多 4 個月，直至子女 8 歲（首 2 個月有薪）","Needs 1 year with your employer":"須在現任僱主工作滿 1 年","School visits":"學校探訪假","Child sickness leave":"子女病假","Single-parent extra leave":"單親家長額外假期","6 days a year (8 with 3+ children), children up to 12":"每年 6 天（3 名或以上子女為 8 天），子女 12 歲或以下","Parent of a child with disability":"殘疾子女的家長","Right to 1 hour less work per day":"有權每天少做 1 小時","Pay reduced accordingly":"薪酬相應減少","IVF / assisted reproduction":"試管嬰兒 / 輔助生育","7 working days a year":"每年 7 個工作天","Prenatal check-ups":"產前檢查","Time off as needed for exams":"按檢查需要給假","Carer leave":"照顧者假","5 working days a year for a relative needing care":"每年 5 個工作天，照顧需要護理的親屬","Marriage / civil partnership":"結婚 / 民事伴侶","Bereavement":"恩恤假","2 working days (close relative)":"2 個工作天（近親）","Sick leave":"病假","No fixed limit; first 3 days at 50% pay, then EFKA sickness benefit plus employer top-up":"沒有固定上限；首 3 天支付 50% 薪金，其後為 EFKA 疾病津貼加僱主補足","Employer + EFKA":"僱主 + EFKA","Paid":"有薪","Benefit":"津貼","Unpaid":"無薪","months":"個月","Maternity 17 wks":"產假 17 週","Special protection 9 months":"特別保障 9 個月","Childcare: 1 hour less a day, 30 months":"照顧子女：每天少 1 小時，30 個月","Parental leave 4 months, any time until age 8":"親職假 4 個月，8 歲前任何時間","Paternity 14 days":"侍產假 14 天","Birth":"出生","m":"月","Extra pay":"額外薪酬","Freelance":"自僱","Job offers":"工作邀約","Termination":"離職","Scenario name":"情境名稱","Save":"儲存","Delete":"刪除","Saved scenarios…":"已儲存的情境…","Saved \"{n}\"":"已儲存「{n}」","Loaded \"{n}\"":"已載入「{n}」","Deleted \"{n}\"":"已刪除「{n}」","Type a name for the scenario first":"請先輸入情境名稱","Pick a saved scenario to delete":"選擇要刪除的已儲存情境","Copy summary":"複製摘要","Summary copied to clipboard":"摘要已複製到剪貼簿","Copy blocked: the text is selected, press Ctrl+C":"無法複製：文字已選取，請按 Ctrl+C","Spouse / partner taxable income (€ / year)":"配偶 / 伴侶應課稅收入（€ / 年）","New resident in Greece: art. 5C (income tax on 50% of pay for 7 years)":"希臘新居民：第 5C 條（7 年內只就 50% 薪金繳納所得稅）","Minimum wage (gross / yr)":"最低工資（稅前 / 年）","Min. wage / mo":"最低工資 / 月","Family benefits":"家庭福利","Personal tips":"個人建議","Household (two earners)":"家庭（雙收入）","Partner gross / month":"伴侶稅前 / 月","Childcare cost / month":"托兒費用 / 月","Add children in the panel on the left to estimate child benefit (Α21) and the birth allowance.":"在左邊面板加入子女，以估算兒童福利金（Α21）及出生津貼。","Equivalised family income":"等值家庭收入","Α21 income band":"Α21 收入級別","Child benefit (Α21)":"兒童福利金（Α21）","Birth allowance for a new baby":"新生嬰兒出生津貼","{v} / month · {y} / year":"{v} / 月 · {y} / 年","Not eligible (above €15,000)":"不符合資格（超過 €15,000）","Not eligible (above €40,000)":"不符合資格（超過 €40,000）","Α21 is paid to families with equivalised income up to €15,000: total family taxable income divided by 1 for the first parent, ½ for the second and ¼ per child. Amounts per child per month: €70 / €42 / €28 for the 1st and 2nd child and double from the 3rd, by band. Apply on idika.gov.gr (ΟΠΕΚΑ). Estimates.":"Α21 發放給等值收入不超過 €15,000 的家庭：家庭應課稅總收入除以權數總和（第一名家長 1、第二名家長 ½、每名子女 ¼）。每名子女每月金額：第 1 及第 2 名子女按級別為 €70 / €42 / €28，第 3 名起加倍。請在 idika.gov.gr（ΟΠΕΚΑ）申請。估算數字。","Pension vs investing it yourself":"退休金對比自行投資","What if the same contributions went into a private investment instead? Each year’s contribution grows at the real return you choose until the selected retirement age, then pays out over your life expectancy.":"如果把相同的供款改為私人投資會怎樣？每年的供款按你選擇的實質回報增長，直至所選的退休年齡，然後在你的預期壽命內提取。","Real return per year (%)":"每年實質回報（%）","Invest":"投資","Capital at retirement":"退休時資本","Private income / month":"私人收入 / 月","EFKA pension / month (gross)":"EFKA 退休金 / 月（稅前）","Difference":"差額","in today’s euros at {a}":"{a} 歲時，以今天的歐元計","spent down over {n} years, before tax":"於 {n} 年內用完，稅前","for life, with national pension floor":"終身，設有國家退休金保底","Investing privately carries market risk and has no lifelong guarantee, no national-pension floor and no disability cover. The EFKA pension also protects your spouse: a survivor’s pension is about 70% of yours ({v} / month).":"私人投資有市場風險，沒有終身保證、沒有國家退休金保底，亦沒有殘疾保障。EFKA 退休金亦保障你的配偶：遺屬退休金約為你的 70%（{v} / 月）。","Leave planner":"假期規劃","Add the periods you plan to take off. Working days are counted automatically, skipping weekends and public holidays. Saved in this browser.":"加入你計劃放假的時段。系統會自動計算工作天，略過週末及公眾假期。儲存在此瀏覽器。","Days already taken this year":"今年已放的天數","+ Add period":"+ 新增時段","From":"由","To":"至","Working days":"工作天","Remove":"移除","{e} days entitled · {u} taken · {p} planned · {r} left":"應享 {e} 天 · 已放 {u} · 計劃 {p} · 剩餘 {r}"," You are planning {n} days more than you have.":" 你計劃的天數比你擁有的多 {n} 天。"," Includes a block of {b}+ days in a row, as the law requires.":" 已包括法例規定的連續 {b} 天或以上假期。"," The law requires one block of at least {b} working days in a row; none is planned yet.":" 法例規定須有一段至少連續 {b} 個工作天的假期；目前尚未計劃。","Your extra hours":"你的額外工時","Average hours per month.":"每月平均時數。","Extra hours, up to 45 / wk (+20%)":"額外工時，每週最多 45 小時（+20%）","Overtime above 45 / wk (+40%)":"每週超過 45 小時的超時工作（+40%）","Night hours 22:00–06:00 (+25%)":"夜間工時 22:00–06:00（+25%）","Sunday / holiday hours (+75%)":"星期日 / 假日工時（+75%）","Night and Sunday hours are hours within your normal schedule that earn a premium; the percentages add up if both apply.":"夜間及星期日工時是你正常工時表內可獲額外津貼的時數；如兩者同時適用，百分比會相加。","Extra net pay per month":"每月額外實收","{g} gross extra · hourly rate {h}":"額外稅前 {g} · 時薪 {h}","Normal hourly rate":"正常時薪","gross (monthly × 6 ÷ 25 ÷ 40)":"稅前（月薪 × 6 ÷ 25 ÷ 40）","Extra per year":"每年額外","net · {g} gross":"實收 · 稅前 {g}","You keep":"你保留","of each extra euro (marginal)":"每多一歐元（邊際）","Overtime used":"已用超時工作","of the 150-hour yearly limit":"佔每年 150 小時上限","Pay per hour by type":"按類別的每小時薪酬","Monthly extra pay: gross vs net":"每月額外薪酬：稅前對比實收","Type":"類別","Rate":"比率","€ / h gross":"€ / 小時 稅前","€ / h net":"€ / 小時 實收","Hours":"時數","Month gross":"每月稅前","Month net":"每月實收","Extra hours (υπερεργασία)":"額外工時（υπερεργασία）","Legal overtime":"法定超時工作","Night premium":"夜間津貼","Sunday / holiday premium":"星期日 / 假日津貼","Extra hours above {c} a month exceed the weekly limit of {w} hours and legally count as overtime (+40%).":"每月超過 {c} 小時的額外工時超出每週 {w} 小時的上限，在法律上當作超時工作（+40%）。","{h} overtime hours a year exceed the 150-hour annual limit for legal overtime.":"每年 {h} 小時超時工作超出法定超時工作每年 150 小時的上限。","Rules (Law 4808/2021 and 4093/2012)":"規則（第 4808/2021 及 4093/2012 號法律）","Employee vs freelancer":"僱員對比自僱","The same budget paid to you as a salary, or invoiced as a freelancer (μπλοκάκι). The employee side uses the Salary tab; the freelancer side uses 2026 rules.":"同一筆預算以薪金支付給你，或以自僱人士身份開發票收取（μπλοκάκι）。僱員一方使用「薪金」分頁；自僱一方使用 2026 年規則。","Freelancer setup":"自僱設定","Yearly invoicing (€, before VAT)":"每年開票金額（€，未計增值稅）","Empty = what the employer pays for you in total today.":"留空 = 僱主現時為你支付的總額。","EFKA class":"EFKA 級別","Business expenses (%)":"業務開支（%）","In my first 3 years of activity (no minimum taxable income)":"在我開業的首 3 年（無最低應課稅收入）","Minimum monthly wage used for the imputed income (€)":"用於推定收入的每月最低工資（€）","Class {n}: {v} / month":"第 {n} 級：{v} / 月","Freelancer minus employee, net per year":"自僱減僱員，每年實收","Freelancer {f} vs employee {e} on a budget of {b}":"預算 {b}：自僱 {f} 對比僱員 {e}","Employee net / year":"僱員實收 / 年","Freelancer net / year":"自僱實收 / 年","{p} of employer cost":"佔僱主成本 {p}","{p} of invoicing":"佔開票金額 {p}","Invoicing to match":"達到相同所需的開票金額","per year, to equal your employee net":"每年，與你的僱員實收相等","Day rate to match":"達到相同所需的日薪","at 220 billable days a year":"以每年 220 個可收費日計","Where the money goes":"金錢去向","Side by side":"並列比較","Employee":"僱員","Freelancer":"自僱","Budget / invoicing":"預算 / 開票金額","Business expenses":"業務開支","EFKA (yours)":"EFKA（你的）","EFKA (employer)":"EFKA（僱主）","Net per month (÷12)":"每月實收（÷12）","Paid leave, bonuses, severance, unemployment cover":"有薪假期、花紅、遣散費、失業保障","Yes":"有","No":"沒有","minimum imputed income applied":"已採用最低推定收入","Freelancers pay a fixed EFKA class (2026 amounts estimated), get no tax credit, and since 2024 are taxed on at least an imputed income based on the minimum wage unless in their first 3 years. The 2025 abolition of the business levy (τέλος επιτηδεύματος) is included. 20% withholding on invoices and the tax prepayment affect cash flow, not the final tax. VAT is passed through.":"自僱人士繳付固定的 EFKA 級別（2026 年金額為估計），沒有稅收抵免，而且自 2024 年起，除非處於開業首 3 年，否則最少按以最低工資為基礎的推定收入課稅。已計入 2025 年取消的營業稅（τέλος επιτηδεύματος）。發票上 20% 的預扣稅及預繳稅款影響現金流，而非最終稅款。增值稅轉嫁給客戶。","Compare two job offers":"比較兩份工作邀約","Net pay plus the benefits that matter in Greece: meal vouchers, group health insurance, other perks, commuting cost and extra leave. Empty gross for Offer A uses your current salary.":"實收薪金加上在希臘重要的福利：膳食券、團體醫療保險、其他福利、交通費及額外假期。邀約 A 的稅前金額留空即使用你目前的薪金。","Offer":"邀約","Name":"名稱","Gross / month":"稅前 / 月","Bonus / year":"花紅 / 年","Meal card / month":"膳食卡 / 月","Health insurance / year":"醫療保險 / 年","Other perks / year":"其他福利 / 年","Commuting cost / month":"交通費 / 月","Extra leave days":"額外假期天數","Result":"結果","Net pay / year":"實收薪金 / 年","Meal card + insurance + perks":"膳食卡 + 保險 + 福利","Value of extra leave":"額外假期價值","Commuting":"交通","Total value / year":"總價值 / 年","Per month (÷12)":"每月（÷12）","{n} is worth {v} more per year ({p}).":"{n} 每年多值 {v}（{p}）。","The two offers are worth the same.":"兩份邀約價值相同。","Your job ending":"你的工作結束","How the job ends":"工作如何結束","Dismissal without notice":"不經通知解僱","Dismissal with written notice":"書面通知解僱","I resign":"我辭職","I leave to retire":"我離職退休","Hire date":"入職日期","Last day of work":"最後工作日","Unused leave days":"未放年假天數","Dependants":"受養人","Monthly unemployment benefit, base (€)":"每月失業津貼，基本（€）","Net amount on leaving · {d}":"離職時實收金額 · {d}","{y} years of service · pay basis {b} / month":"服務 {y} 年 · 計算基準 {b} / 月","Severance":"遣散費","{m} months × {b}, tax-free up to €60k":"{m} 個月 × {b}，€60k 以內免稅","no severance":"沒有遣散費","Notice period":"通知期","written notice by {d}":"於 {d} 前發出書面通知","not applicable":"不適用","Final pay items":"最後薪酬項目","bonuses, leave pay & allowance, net":"花紅、假期薪酬及津貼，實收","Unemployment benefit":"失業津貼","{m} / month for {n} months":"{m} / 月，為期 {n} 個月","only after a dismissal":"只限被解僱後","What you receive":"你會收到的款項","Severance scale (Law 4093/2012)":"遣散費表（第 4093/2012 號法律）","Item":"項目","Severance ({m} months)":"遣散費（{m} 個月）","Extra for service before 12/11/2012 ({m} months)":"2012 年 11 月 12 日前服務的額外補償（{m} 個月）","Share paid: {p}":"支付比例：{p}","Christmas bonus, pro rata":"聖誕花紅，按比例","Easter bonus, pro rata":"復活節花紅，按比例","Unused leave pay ({d} days)":"未放年假薪酬（{d} 天）","Leave allowance":"假期津貼","Total":"合計","Without notice":"不經通知","Notice":"通知","With notice":"經通知","{n} mo":"{n} 個月","{a}–{b} years":"{a}–{b} 年","{a} years":"{a} 年","{a}+ years":"{a} 年以上","Under 1 year (probation)":"少於 1 年（試用期）","Rules applied":"適用規則","Estimates under Law 4093/2012, Law 4808/2021 and Law 2112/1920 for private-sector employees with an indefinite contract. Fixed-term contracts, collective agreements, abusive or invalid dismissals and special categories are not covered. Unemployment benefit amounts and rules change; check ΔΥΠΑ (dypa.gov.gr). For a dismissal, speak to a labour lawyer or ΣΕΠΕ early: deadlines are short.":"根據第 4093/2012、4808/2021 及 2112/1920 號法律，為持無限期合約的私營僱員作出的估算。定期合約、集體協議、濫用或無效的解僱及特別類別均不包括在內。失業津貼的金額及規則會改變；請向 ΔΥΠΑ（dypa.gov.gr）查詢。如被解僱，請盡早諮詢勞工律師或 ΣΕΠΕ：期限很短。","Hourly rate":"時薪","Night, Sunday, holiday":"夜間、星期日、假日","Severance scale":"遣散費表","Pay basis":"計算基準","With written notice":"經書面通知","Service before 12/11/2012":"2012 年 11 月 12 日前的服務","Resignation and retirement":"辭職及退休","Tax and EFKA":"稅款及 EFKA","Deadlines":"期限","Unemployment benefit (ΔΥΠΑ)":"失業津貼（ΔΥΠΑ）","Private pension":"私人退休金","Group pension plan":"團體退休金計劃","Your contribution is deducted from taxable salary (Law 5078/2023), up to 20% of gross together with the employer’s. Amounts in today’s rules.":"你的供款可從應課稅薪金中扣除（第 5078/2023 號法律），連同僱主供款最多為稅前的 20%。金額按現行規則計算。","My contribution as":"我的供款方式","% of gross":"稅前的 %","€ per salary":"每次薪金的 €","My contribution":"我的供款","My contribution (% of gross)":"我的供款（稅前的 %）","My contribution (€ per salary)":"我的供款（每次薪金的 €）","Employer contribution (% of gross)":"僱主供款（稅前的 %）","From salary (% of gross)":"從薪金（稅前的 %）","From salary (€ per payment)":"從薪金（每次支付的 €）","Bonus / year (% of annual salary)":"花紅 / 年（年薪的 %）","From bonus (% of bonus)":"從花紅（花紅的 %）","Annual salary {s} + bonus {b} = {t}. 20% limit: {l} / year, you use {u}.":"年薪 {s} + 花紅 {b} = {t}。20% 上限：{l} / 年，你已用 {u}。"," Room left: {r} a year, so the From salary box can go up to {p} (it is a % of salary only, without the bonus).":" 尚餘空間：每年 {r}，所以「從薪金」一欄最高可設為 {p}（只按薪金百分比計算，不包括花紅）。"," Over the limit by {r} a year: that part gets no tax deduction.":" 每年超出上限 {r}：該部分不可扣稅。","{v} per payment":"每次支付 {v}","Employer contribution":"僱主供款","Plan return in year 1":"第 1 年計劃回報","What you earn this year from the plan":"你今年從計劃獲得的收益","tax saved + employer contribution + return":"節省的稅款 + 僱主供款 + 回報","{a} of what you put in · {b} of your real cost":"佔你投入的 {a} · 佔你實際成本的 {b}","Total received / year (take-home + plan)":"每年總收入（實收 + 計劃）","Bonus / year (gross)":"花紅 / 年（稅前）","Plan contribution from salary":"從薪金作出的計劃供款","Plan contribution from bonus":"從花紅作出的計劃供款","Bonus received, net":"實收花紅","Plan return per year (%)":"每年計劃回報（%）","Years contributing":"供款年數","Yearly raise (%)":"每年加薪（%）","Balance already in plan (€)":"計劃現有結餘（€）","Payout":"提取","Lump sum":"一筆過","Monthly pension":"每月退休金","Paid monthly over (years)":"每月支付年期（年）","I withdraw early by choice, before 60 or retirement (+50% tax)":"我自願在 60 歲或退休前提早提取（稅款 +50%）","Net per month with the plan":"參加計劃後的每月實收","{d} less than without it ({w}) · lower tax covers {p} of your contribution":"比不參加少 {d}（{w}）· 減少的稅款抵銷你供款的 {p}","Income tax saved / year":"每年節省的所得稅","{p} of what you put in":"佔你投入的 {p}","Real cost of each €1":"每 €1 的實際成本","out of your take-home pay":"從你的實收薪金中支出","Balance after {n} years":"{n} 年後結餘","you {a} · employer {b} · return {c}":"你 {a} · 僱主 {b} · 回報 {c}","Net at payout":"提取時實收","lump sum after {r} tax":"扣除 {r} 稅款後的一筆過款項","per month for {n} years, after {r} tax":"扣除 {r} 稅款後，每月支付，為期 {n} 年","Together you put in {c} a year, above the 20% limit of {l}. The excess {x} is taxed as salary.":"你們每年合共投入 {c}，超出 20% 上限 {l}。超出的 {x} 當作薪金課稅。","This year: salary without and with the plan":"今年：不參加及參加計劃的薪金","Without plan":"不參加計劃","With plan":"參加計劃","Gross / year":"稅前 / 年","Your plan contribution":"你的計劃供款","Take-home / year":"實收 / 年","Take-home / regular month":"實收 / 一般月份","Going into the plan / year":"投入計劃 / 年","EFKA is still paid on your full gross; only income tax goes down. Your saving is roughly your top tax rate on every euro you contribute.":"EFKA 仍按你的全部稅前薪金繳付；只有所得稅會減少。你每供款一歐元，節省的大約就是你的最高稅率。","What you gain in year 1":"你在第 1 年的得益","Into the plan (you + employer)":"投入計劃（你 + 僱主）","Cost to your take-home pay":"對你實收薪金的成本","Return in year 1 ({r})":"第 1 年回報（{r}）","Balance after 1 year":"1 年後結餘","If withdrawn after 1 year, net ({r} tax)":"如 1 年後提取，實收（{r} 稅款）","Gain vs taking it as salary":"相比以薪金收取的得益","Every €1 out of your pocket puts {v} into the plan. Most of the gain is the tax you don’t pay now; the return adds to it over time.":"你每付出 €1，就有 {v} 投入計劃。大部分得益來自你現在不用繳的稅款；回報會隨時間增加。","Plan balance year by year ({n} years)":"計劃逐年結餘（{n} 年）","Employer contributions":"僱主供款","Investment return":"投資回報","Starting balance":"期初結餘","Saving the same take-home yourself":"自行儲蓄相同的實收","Plan vs saving it yourself":"計劃對比自行儲蓄","Plan balance":"計劃結餘","Tax at payout ({r})":"提取時稅款（{r}）","Plan, net to you":"計劃，你的實收","Saving yourself, net":"自行儲蓄，實收","Advantage of the plan":"計劃的優勢","Total that left your take-home pay":"從你實收薪金中支出的總額","\"Saving yourself\" means taking the money as salary (paying full income tax) and investing the smaller amount at the same return, with 15% tax on the interest. The employer contribution exists only inside the plan.":"「自行儲蓄」指以薪金形式收取款項（繳付全部所得稅），再把較少的金額以相同回報投資，利息須繳 15% 稅。僱主供款只存在於計劃內。","Payout tax by years in the plan (Law 5078/2023)":"按參加計劃年數的提取稅（第 5078/2023 號法律）","Years in plan":"參加計劃年數","Monthly":"每月","Early, by choice":"自願提早","Tax is withheld by the insurer and is final. The +50% for early surrender does not apply after age 60 or pension age, on dismissal, employer bankruptcy, or a voluntary-exit scheme. Amounts built up before 2024 keep the old rules (10% up to €40,000, 20% above, for lump sums).":"稅款由保險公司預扣，屬最終稅款。60 歲或退休年齡後、被解僱、僱主破產或參加自願離職計劃時，提早退保的 +50% 不適用。2024 年前累積的金額沿用舊規則（一筆過提取：€40,000 以內 10%，以上 20%）。","Year by year":"逐年","You":"你","Return":"回報","Balance":"結餘","Tax if paid out":"如提取的稅款","Net if paid out":"如提取的實收","Saving yourself":"自行儲蓄","Based on Law 5078/2023 (articles 106–107, amending articles 14–15 of Law 4172/2013) and circular Ε.2060/2024, for contributions from 1/1/2024. The plan return is your assumption, after fees; real returns vary and are not guaranteed. EFKA is assumed to apply to your full gross. Check your plan’s rules (vesting, fees, guaranteed rate) with HR or the insurer.":"根據第 5078/2023 號法律（第 106–107 條，修訂第 4172/2013 號法律第 14–15 條）及通告 Ε.2060/2024，適用於 2024 年 1 月 1 日起的供款。計劃回報是你的假設（已扣費用）；實際回報會變動，並無保證。假設 EFKA 按你的全部稅前薪金計算。請向人力資源部或保險公司查詢你計劃的規則（歸屬權、費用、保證回報率）。","Yr ":"年 ","Balance: ":"結餘： ","Greece":"希臘","Germany":"德國","Italy":"意大利","Spain":"西班牙","United Kingdom":"英國","Country":"國家","Compare countries":"比較國家","How it is calculated":"計算方法","Rules applied (2026)":"適用規則（2026）","Pension by claim age":"按申領年齡的退休金","Gross monthly pension by claim age":"按申領年齡的每月稅前退休金","Workplace pension":"職業退休金","Plan balance year by year":"計劃逐年結餘","Tax treatment":"稅務處理","Annual leave rules":"年假規則","Scale and notice":"標準及通知期","Same salary, every country":"相同薪金，所有國家","Compare":"比較","Accuracy":"準確度","Rent & bills":"租金及帳單","Show money as":"金額顯示方式","Nominal EUR":"名義歐元","Purchasing power":"購買力","Every scenario":"所有情境","Annual pay split by country (EUR)":"按國家的年薪分佈（歐元）","Pension insurance 9.3%":"退休金保險 9.3%","Unemployment 1.3%":"失業保險 1.3%","Health 7.3% + 1.45% extra":"醫療保險 7.3% + 額外 1.45%","Income tax (Lohnsteuer)":"所得稅（Lohnsteuer）","Solidarity surcharge":"團結附加稅","Church tax":"教會稅","Kindergeld (paid separately)":"Kindergeld（另行發放）","IRPEF gross (23/33/43%)":"IRPEF 總額（23/33/43%）","Work deduction":"工作扣除","Regional surcharge":"地區附加稅","Municipal surcharge":"市政附加稅","Tax-wedge bonus (tax-free)":"稅楔獎金（免稅）","TFR set aside by employer (paid on leaving)":"僱主預留的 TFR（離職時支付）","Social security 6.50%":"社會保障 6.50%","Solidarity contribution":"團結供款","Beckham law: flat 24%":"貝克漢法：劃一 24%","Work-income reduction":"工作收入減免","IRPF (state + regional)":"IRPF（國家 + 地區）","Income tax 20% / 40% / 45%":"所得稅 20% / 40% / 45%","Bonus % of annual salary":"花紅佔年薪 %","Tax class":"稅級","I · single":"I · 單身","II · single parent":"II · 單親家長","III · married, sole earner":"III · 已婚，單一收入","None":"無","Regional surcharge %":"地區附加稅 %","Municipal surcharge %":"市政附加稅 %","Employer INPS %":"僱主 INPS %","Region (IRPF scale)":"地區（IRPF 稅階）","General scale":"一般稅階","Catalonia":"加泰羅尼亞","Single parent (full child allowance)":"單親家長（全額子女免稅額）","New resident: Beckham law (flat 24% for 6 years)":"新居民：貝克漢法（6 年劃一 24%）","New resident: impatriati regime (50% of pay exempt, 60% with a child, 5 years)":"新居民：impatriati 制度（50% 薪金免稅，有子女為 60%，5 年）","Overtime hours / month":"超時工作時數 / 月","Overtime premium %":"超時津貼 %","Night hours / month":"夜間工時 / 月","Night premium %":"夜間津貼 %","Sunday / holiday hours":"星期日 / 假日工時","Sunday premium %":"星期日津貼 %","Contract hours / week":"合約工時 / 週","Yearly invoicing":"每年開票金額","Business expenses %":"業務開支 %","Own pension saving % of profit":"自行退休儲蓄佔利潤 %","Profitability coefficient %":"盈利系數 %","First 5 years: 5% flat tax":"首 5 年：劃一 5% 稅","Avg gross / month so far":"至今平均稅前 / 月","Gross / month from now":"由現在起稅前 / 月","Claim pension at age":"申領退休金年齡","Real revaluation of contributions %":"供款實質重估 %","Employer contribution %":"僱主供款 %","Bonus / year (% of salary)":"花紅 / 年（薪金的 %）","Plan return / year %":"計劃回報 / 年 %","Yearly raise %":"每年加薪 %","Tax & charges on payout %":"提取時稅款及費用 %","Send my TFR to the fund":"把我的 TFR 轉入基金","Employer passes on its NI saving %":"僱主轉讓其節省的 NI %","Leave days in my contract":"我合約的假期天數","Youngest child age":"最年幼子女年齡","Single parent":"單親家長","Dismissal by employer (with settlement)":"僱主解僱（有和解）","Dismissal, justified":"有理由解僱","Dismissal ruled unfair (Jobs Act)":"被裁定不公平解僱（Jobs Act）","Unfair dismissal (improcedente)":"不公平解僱（improcedente）","Objective dismissal (20 days)":"客觀解僱（20 天）","End of temporary contract":"臨時合約期滿","Redundancy":"裁員","Dismissal (not redundancy)":"解僱（非裁員）","Last day":"最後一天","Settlement: months per year":"和解：每年月數","Notice paid in lieu (months)":"代通知金（月）","Gross / year (EUR)":"稅前 / 年（歐元）","Adults in household":"家庭成年人數","Include utilities (electricity, heating, water)":"包括水電煤（電力、暖氣、水）","I am moving there: apply new-resident tax regimes (Greece 5C, Italy impatriati, Spain Beckham)":"我會搬到當地：採用新居民稅制（希臘 5C、意大利 impatriati、西班牙貝克漢法）","Past avg pay, % of today":"過往平均薪金，佔現時 %","At each country’s earliest full-pension age":"按各國最早足額退休金年齡","At the same age everywhere":"各國相同年齡","Same claim age":"相同申領年齡","Years of service":"服務年數","Countries shown":"顯示的國家","All countries":"所有國家","Greece, Germany, Italy, Spain, UK, France":"希臘、德國、意大利、西班牙、英國、法國","§32a EStG 2026: basic allowance €12,348, rates rising from 14% to 42%, 45% above €277,826. Solidarity surcharge (5.5%) only when income tax exceeds €20,350.":"§32a EStG 2026：基本免稅額 €12,348，稅率由 14% 升至 42%，€277,826 以上為 45%。團結附加稅（5.5%）只在所得稅超過 €20,350 時徵收。","Social insurance":"社會保險","Employee: pension 9.3% and unemployment 1.3% up to €8,450/month; health 7.3% + half the average 2.9% extra rate, care 1.8% (+0.6% childless from 23, −0.25% per child from the 2nd) up to €5,812.50/month. Employer pays about the same plus ~1.6% levies.":"僱員：退休金 9.3% 及失業 1.3%，上限 €8,450/月；醫療 7.3% + 平均 2.9% 額外費率的一半，長期護理 1.8%（23 歲起無子女者 +0.6%，第 2 名子女起每名 −0.25%），上限 €5,812.50/月。僱主支付大致相同，另加約 1.6% 徵費。","Tax classes and family":"稅級及家庭","Class I single, II single parent (relief €4,260), III married with a low-earning partner (splitting). Kindergeld €259 per child per month is paid separately. Church tax 8% (BY, BW) or 9%.":"第 I 級單身，第 II 級單親家長（減免 €4,260），第 III 級已婚而伴侶收入較低（合併計稅）。Kindergeld 每名子女每月 €259，另行發放。教會稅 8%（BY、BW）或 9%。","23% up to €28,000, 33% up to €50,000 (cut from 35% by the 2026 Budget Law), 43% above. Work deduction up to €1,955, zero at €50,000.":"€28,000 以內 23%，€50,000 以內 33%（2026 年預算法由 35% 調低），以上 43%。工作扣除最多 €1,955，€50,000 時為零。","Tax-wedge cut":"稅楔削減","Tax-free bonus of 7.1% / 5.3% / 4.8% of income up to €8,500 / €15,000 / €20,000; extra €1,000 deduction from €20,000 to €32,000, tapering to zero at €40,000.":"收入不超過 €8,500 / €15,000 / €20,000 者可獲收入 7.1% / 5.3% / 4.8% 的免稅獎金；€20,000 至 €32,000 額外扣除 €1,000，至 €40,000 遞減至零。","INPS and TFR":"INPS 及 TFR","Employee 9.19% (+1% above €56,224); employer about 30%. The employer also sets aside TFR (pay ÷ 13.5 each year), paid when you leave. Regional (1.23–3.33%) and municipal (0–0.9%) surcharges: enter yours.":"僱員 9.19%（€56,224 以上 +1%）；僱主約 30%。僱主亦預留 TFR（每年薪金 ÷ 13.5），在你離職時支付。地區（1.23–3.33%）及市政（0–0.9%）附加稅：請輸入你的數字。","State + regional scale (general reference): 19%, 24%, 30%, 37%, 45%, 47%; regions vary slightly. Personal allowance €5,550; children €2,400 / €2,700 / €4,000 / €4,500, split between parents.":"國家 + 地區稅階（一般參考）：19%、24%、30%、37%、45%、47%；各地區略有不同。個人免稅額 €5,550；子女 €2,400 / €2,700 / €4,000 / €4,500，由父母分攤。","Work-income relief":"工作收入減免","€2,000 general deduction, plus a reduction of up to €7,302 for net work income up to €14,852, phasing out by €19,747.50.":"€2,000 一般扣除，另外工作淨收入不超過 €14,852 者可減免最多 €7,302，至 €19,747.50 逐步取消。","Social security":"社會保障","Employee 6.50% (4.70% common, 1.55% unemployment, 0.10% training, 0.15% MEI) up to €5,101.20/month, plus a small solidarity contribution above it. Employer about 32%. Usually 14 payments.":"僱員 6.50%（一般 4.70%、失業 1.55%、培訓 0.10%、MEI 0.15%），上限 €5,101.20/月，超出部分另付少量團結供款。僱主約 32%。通常每年支薪 14 次。","England, Wales, Northern Ireland 2026/27: personal allowance £12,570 (lost £1 per £2 above £100,000), 20% to £50,270, 40% to £125,140, 45% above. Scotland has its own bands.":"英格蘭、威爾斯、北愛爾蘭 2026/27：個人免稅額 £12,570（£100,000 以上每多 £2 減 £1），£50,270 以內 20%，£125,140 以內 40%，以上 45%。蘇格蘭有自己的稅階。","Employee 8% between £12,570 and £50,270, 2% above. Employer 15% above £5,000 a year.":"僱員：£12,570 至 £50,270 之間 8%，以上 2%。僱主：每年 £5,000 以上 15%。","Not included":"未包括","Student loan repayments, workplace pension (see Private pension) and benefits in kind. Amounts in pounds sterling.":"學生貸款還款、職業退休金（見「私人退休金」）及實物福利。金額以英鎊計。","payments a year":"每年支付次數","gross / month":"稅前 / 月","of gross":"佔稅前","of each extra 1 gross":"每多 1 稅前收入","Social sec.":"社保","Your social security":"你的社會保障","Employer social security":"僱主社會保障","No legal premium":"沒有法定津貼","German law sets no overtime premium; it comes from your contract or collective agreement (often 25%). Working time max 10 h/day, 48 h/week on average.":"德國法律沒有規定超時津貼；津貼來自你的合約或集體協議（通常 25%）。工時上限為每天 10 小時、平均每週 48 小時。","Tax-free supplements":"免稅津貼","Night (up to 25%, 40% from 0–4h), Sunday (up to 50%) and holiday (up to 125%) supplements are free of tax (§3b EStG) and social insurance on hourly pay up to €25. This calculator treats night and Sunday premiums as tax-free.":"夜間（最多 25%，0–4 時 40%）、星期日（最多 50%）及假日（最多 125%）津貼，就時薪最多 €25 的部分免稅（§3b EStG）及免社會保險。本計算機把夜間及星期日津貼當作免稅。","Set by your CCNL":"由你的 CCNL 釐定","Overtime premiums come from the national collective agreement, typically 15–30% (night and holiday more). Max 250 overtime hours a year unless the CCNL says otherwise; 48 h/week on average.":"超時津貼來自全國集體協議，通常為 15–30%（夜間及假日更高）。除非 CCNL 另有規定，每年超時工作上限 250 小時；平均每週 48 小時。","Overtime is taxed and insured like normal pay, at your marginal IRPEF rate.":"超時薪酬與一般薪金一樣課稅及供款，按你的 IRPEF 邊際稅率。","At least normal pay":"至少按正常薪酬","Overtime must be paid at no less than the ordinary hourly rate (premium set by agreement) or compensated with time off within 4 months. Max 80 overtime hours a year.":"超時工作的薪酬不得低於正常時薪（津貼由協議釐定），或須在 4 個月內以補假補償。每年超時工作上限 80 小時。","Tax and contributions":"稅款及供款","Taxed at your IRPEF rate; structural overtime carries an extra employee contribution of 2% (4.7% for non-structural).":"按你的 IRPF 稅率課稅；結構性超時工作須另付 2% 僱員供款（非結構性為 4.7%）。","There is no statutory overtime rate; time-and-a-half is common by contract. Average pay must not fall below the National Living Wage (£12.71/h from April 2026). Working week max 48 h on average unless you opt out.":"沒有法定超時薪率；合約上常見為 1.5 倍。平均薪酬不得低於國家生活工資（2026 年 4 月起每小時 £12.71）。除非你選擇退出，平均每週工時上限 48 小時。","Overtime is taxed and subject to National Insurance like normal pay.":"超時薪酬與一般薪金一樣課稅及須繳國民保險。","Overtime":"超時工作","gross extra":"額外稅前","hourly rate":"時薪","annual salary ÷ 52 ÷ weekly hours":"年薪 ÷ 52 ÷ 每週工時","net · ":"實收 · "," gross":" 稅前","of each taxed extra unit":"每多一個應課稅單位","10 h / day":"10 小時 / 天","250 h / year":"250 小時 / 年","80 h / year":"80 小時 / 年","48 h / week avg":"平均 48 小時 / 週","Legal limit":"法定上限","you exceed it":"你已超出","More than 80 overtime hours a year exceeds the legal limit in Spain.":"每年超過 80 小時超時工作即超出西班牙的法定上限。","tax-free":"免稅","Health & care insurance + own pension":"醫療及長期護理保險 + 自行退休儲蓄","Self-employed quota (RETA)":"自僱人士供款（RETA）","Freiberufler":"Freiberufler","Income tax on profit with the same tariff, no employee tax allowances. Statutory health (14.6% + 2.9% extra) and care insurance on profit (minimum base €1,248.33/month), paid fully by you. No compulsory pension for most freelancers: save privately. Trade tax only for commercial (Gewerbe) activity.":"利潤按相同稅表繳所得稅，沒有僱員免稅額。法定醫療保險（14.6% + 2.9% 額外）及長期護理保險按利潤計算（最低基數 €1,248.33/月），全數由你支付。大部分自由職業者沒有強制退休金：需自行儲蓄。營業稅只適用於商業（Gewerbe）活動。","Revenue up to €85,000: taxable income = revenue × profitability coefficient (78% for professionals); INPS Gestione Separata 26.07% on it; flat substitute tax 15% (5% in the first 5 years) after deducting INPS. Real expenses are not deductible. No VAT charged.":"收入不超過 €85,000：應課稅收入 = 收入 × 盈利系數（專業人士 78%）；INPS Gestione Separata 按此繳 26.07%；扣除 INPS 後繳劃一替代稅 15%（首 5 年 5%）。實際開支不可扣除。不收增值稅。","Monthly RETA quota by real net yield: from €200 (up to €670/month) to €590 (above €6,000/month), 2025 table, 2026 slightly higher. IRPF on profit with the same scale, 5% hard-to-justify expenses (max €2,000), no work-income reduction.":"每月 RETA 供款按實際淨收益計算：由 €200（每月 €670 以內）至 €590（每月 €6,000 以上），按 2025 年表，2026 年略高。利潤按相同稅階繳 IRPF，可扣 5% 難以證明的開支（最多 €2,000），沒有工作收入減免。","Sole trader":"獨資經營者","Income tax on profit with the same bands; Class 4 National Insurance 6% between £12,570 and £50,270, 2% above (Class 2 abolished from April 2024). No employer NI, holiday pay or redundancy.":"利潤按相同稅階繳所得稅；第 4 類國民保險：£12,570 至 £50,270 之間 6%，以上 2%（第 2 類自 2024 年 4 月起取消）。沒有僱主 NI、假期薪酬或裁員補償。"," of employer cost":" 佔僱主成本"," of invoicing":" 佔開票金額","Paid leave, sick pay, severance, unemployment cover":"有薪假期、病假薪酬、遣散費、失業保障","Above €85,000 the forfettario regime no longer applies.":"超過 €85,000 即不再適用 forfettario 制度。","Expenses":"開支","Pension points":"退休金點數","Each year earns your gross ÷ average pay (€51,944 in 2026), capped at €101,400. Monthly pension = points × €42.52 (pension value from July 2026, +4.24%).":"每年獲得的點數 = 你的稅前收入 ÷ 平均薪金（2026 年為 €51,944），上限 €101,400。每月退休金 = 點數 × €42.52（2026 年 7 月起的退休金值，+4.24%）。","Ages":"年齡","Regular age 67 (born 1964+), minimum 5 years. From 63 with 35 years: −0.3% per month early (max 14.4%). With 45 years: no cut from 65. Working past 67 adds 0.5% per month.":"正常年齡 67 歲（1964 年或以後出生），最少 5 年。投保 35 年可由 63 歲起領取：每提早一個月 −0.3%（最多 14.4%）。投保 45 年：65 歲起不扣減。67 歲後繼續工作每月增加 0.5%。","Deductions":"扣款","Pensioners pay health (7.3% + half the extra rate) and full care insurance; the taxable share of the pension is 84% for 2026 retirees, rising 0.5 points a year.":"退休人士須繳醫療保險（7.3% + 額外費率的一半）及全額長期護理保險；2026 年退休人士的退休金應課稅部分為 84%，每年增加 0.5 個百分點。","Contributory system":"供款制度","33% of pay builds a notional capital, revalued with GDP growth. At retirement it is multiplied by the transformation coefficient for your age (5.608% at 67 in 2025–2026). Paid 13 times a year.":"薪金的 33% 累積成名義資本，按本地生產總值增長重估。退休時乘以你年齡的轉換系數（2025–2026 年 67 歲為 5.608%）。每年支付 13 次。","Old-age pension at 67 with 20 years. Early: any age with 42 years 10 months (women 41y10m), or 64 with 20 years if the pension is at least 3× the social allowance.":"投保 20 年可於 67 歲領取老年退休金。提早：投保 42 年 10 個月（女性 41 年 10 個月）可於任何年齡領取，或投保 20 年且退休金至少為社會津貼 3 倍者可於 64 歲領取。","Calculation":"計算","Base = average of contribution bases of the last 25 years ÷ 14 per month. 15 years give 50%, rising to 100% at 36.5 years. Max pension €3,359.60 × 14 (2026).":"基數 = 最近 25 年供款基數的平均值 ÷ 14（每月）。15 年可得 50%，36.5 年升至 100%。最高退休金 €3,359.60 × 14（2026）。","Ordinary age 66y10m in 2026 and 67 from 2027, or 65 with 38.5 years. Voluntary early retirement up to 2 years before with 35 years, cut per month by contribution length; +4% per year for working past ordinary age.":"2026 年正常年齡為 66 歲 10 個月，2027 年起為 67 歲，或投保 38.5 年者 65 歲。投保 35 年可自願提早最多 2 年退休，每月扣減幅度視乎供款年期；超過正常年齡繼續工作每年 +4%。","New State Pension":"新國家退休金","£241.30 a week in 2026/27 with 35 qualifying years of National Insurance; at least 10 years for any pension; proportional in between. Rises each April by the triple lock.":"2026/27 年度，有 35 個國民保險合資格年份可得每週 £241.30；最少 10 年才可領取任何退休金；介乎兩者之間按比例計算。每年 4 月按「三重鎖」機制上調。","State Pension age rises to 67 between 2026 and 2028, and to 68 for people born after April 1977 (current law). It cannot be taken early; deferring adds about 5.8% per year.":"國家退休金年齡將於 2026 至 2028 年間升至 67 歲，1977 年 4 月後出生人士為 68 歲（現行法例）。不可提早領取；延遲領取每年約增加 5.8%。","gross":"稅前","pension share, whole career":"退休金比例，整段職業生涯","of your own contributions":"佔你自己的供款","Claim age":"申領年齡","Status":"狀態","Net / month":"實收 / 月","Net / year":"實收 / 年","Your pension contributions":"你的退休金供款","Including employer":"包括僱主","Lifetime pension ÷ your contributions":"終身退休金 ÷ 你的供款","UK National Insurance also funds other benefits, so \"contributions\" here overstate what pays for the pension.":"英國國民保險亦資助其他福利，所以這裡的「供款」高估了用於退休金的部分。","Amounts in today’s money; pensions assumed to keep pace with inflation.":"金額以今天的幣值計；假設退休金與通脹同步。","Entgeltumwandlung (bAV): up to 8% of the pension ceiling (€8,112 in 2026) is tax-free and up to 4% (€4,056) also free of social insurance. The employer must add 15% of the converted amount when it saves contributions. Payouts are fully taxed and subject to health/care insurance. Converting lowers your future state pension slightly.":"Entgeltumwandlung（bAV）：最多退休金上限的 8%（2026 年 €8,112）免稅，其中最多 4%（€4,056）亦免社會保險。僱主如因此節省供款，須額外加入轉換金額的 15%。提取時全數課稅，並須繳醫療及長期護理保險。轉換會令你將來的國家退休金略為減少。","Fondo pensione: contributions (yours + employer) are deductible up to €5,164.57 a year; TFR can flow into the fund on top. Payouts are taxed at 15%, falling 0.3 points per year of membership after 15 years, down to 9%. Up to 50% can be taken as a lump sum at retirement.":"Fondo pensione：供款（你的 + 僱主的）每年最多可扣除 €5,164.57；TFR 亦可另外轉入基金。提取時按 15% 課稅，參加超過 15 年後每年減 0.3 個百分點，最低 9%。退休時最多 50% 可一筆過提取。","Planes de pensiones: contributions reduce the IRPF base up to €1,500 (individual) plus up to €8,500 through an employment plan (€10,000 total with the employer). Payouts are taxed as work income at your rate then; the 40% lump-sum reduction only applies to pre-2007 money.":"Planes de pensiones：供款可減少 IRPF 稅基，個人最多 €1,500，另加經僱主計劃最多 €8,500（連同僱主合共 €10,000）。提取時按當時你的稅率作工作收入課稅；40% 一筆過減免只適用於 2007 年前的款項。","Salary sacrifice: the sacrificed pay is free of income tax and employee NI (8%/2%); the employer saves 15% NI and may pass some on. Annual allowance £60,000. At retirement 25% is tax-free and the rest taxed as income. From April 2029 the NI saving is planned to be capped at £2,000 a year.":"Salary sacrifice：犧牲的薪金免繳所得稅及僱員 NI（8%/2%）；僱主節省 15% NI，並可能轉讓部分給你。每年供款上限 £60,000。退休時 25% 免稅，其餘作收入課稅。計劃自 2029 年 4 月起把 NI 節省額上限設為每年 £2,000。","Deductible up to €5,164.57 a year, yours plus employer’s.":"每年最多可扣除 €5,164.57，包括你及僱主的供款。","Reduces the tax base up to €10,000 a year including the employer (employment plan).":"每年最多減少稅基 €10,000，包括僱主（僱主計劃）。","Salary sacrifice: no income tax or NI on the sacrificed pay. Annual allowance £60,000.":"Salary sacrifice：犧牲的薪金不須繳所得稅或 NI。每年供款上限 £60,000。","Saved this year":"今年節省","tax + social security":"稅款 + 社會保障","Gross / year (incl. bonus)":"稅前 / 年（包括花紅）","Your contribution":"你的供款","TFR into the fund":"轉入基金的 TFR","Your contribution / year":"你的供款 / 年","Relieved from tax":"免稅部分","Free of social security":"免社會保障部分","Payout tax & charges":"提取稅款及費用","New Year":"新年","Ascension Day":"耶穌升天節","German Unity Day":"德國統一日","2nd Christmas Day":"聖誕節翌日","Liberation Day":"解放日","Republic Day":"共和國日","Ferragosto":"八月節（Ferragosto）","All Saints":"諸聖節","Immaculate Conception":"聖母無原罪節","St Stephen":"聖士提反日","Assumption":"聖母升天節","National Day":"國慶日","Constitution Day":"憲法日","Early May bank holiday":"五月初銀行假期","Spring bank holiday":"春季銀行假期","Summer bank holiday":"夏季銀行假期","Federal Leave Act (BUrlG): at least 24 working days on a 6-day week (20 on 5 days); most contracts give 30. Carry-over to 31 March. National holidays shown; states add 1–4 more (Bavaria up to 13 in total).":"《聯邦假期法》（BUrlG）：6 天工作週最少 24 個工作天（5 天為 20 天）；大部分合約給予 30 天。可結轉至 3 月 31 日。顯示的是全國假期；各州另加 1–4 天（巴伐利亞合共最多 13 天）。","Maternity protection (Mutterschutz)":"生育保護（Mutterschutz）","6 weeks before and 8 after birth":"產前 6 週及產後 8 週","Full net pay (health insurer + employer)":"全額實收薪金（醫療保險機構 + 僱主）","Parental allowance (Elterngeld)":"父母津貼（Elterngeld）","12 months, +2 if both parents take part; ElterngeldPlus doubles duration at half rate":"12 個月，父母雙方都參與可 +2 個月；ElterngeldPlus 以一半金額延長一倍時間","65–67% of net, €300–1,800/month":"實收的 65–67%，每月 €300–1,800","Parental leave (Elternzeit)":"親職假（Elternzeit）","Up to 3 years per parent until the child is 8":"每名家長最多 3 年，直至子女 8 歲","Unpaid, job protected":"無薪，職位受保障","Sick child days":"子女病假日","15 days per child per parent in 2026 (max 35; single parents 30/70), child under 12":"2026 年每名家長每名子女 15 天（最多 35 天；單親家長 30/70 天），子女 12 歲以下","Kinderkrankengeld ≈ 90% of net":"Kinderkrankengeld ≈ 實收的 90%","Care leave":"照顧假","10 days short-term for a relative; up to 6 months Pflegezeit":"短期照顧親屬 10 天；Pflegezeit 最多 6 個月","Care support allowance / unpaid":"照顧支援津貼 / 無薪","Sick pay":"病假薪酬","6 weeks full pay from the employer, then Krankengeld":"僱主支付 6 週全薪，其後為 Krankengeld","100%, then 70% gross (max 90% net)":"100%，其後稅前的 70%（最多實收的 90%）","Special leave (§616 BGB)":"特別假期（§616 BGB）","Short paid absences for own wedding, birth, death in family (by contract, often 1–2 days)":"本人結婚、生育、家人去世的短期有薪缺勤（按合約，通常 1–2 天）","At least 4 weeks a year (Legislative Decree 66/2003), 2 of them consecutive in the year; CCNLs often give 26 days on a 6-day week plus ROL / ex-festività leave hours (often ~100 h/year). Plus the local patron saint’s day.":"每年最少 4 週（第 66/2003 號立法令），其中 2 週須在年內連續放取；CCNL 通常給予 6 天工作週 26 天，另加 ROL / ex-festività 假期時數（通常約每年 100 小時）。另加當地主保聖人節。","5 months (2 before + 3 after, or 0 + 5)":"5 個月（產前 2 + 產後 3，或 0 + 5）","80% of pay (often topped up to 100% by CCNL)":"薪金的 80%（CCNL 通常補足至 100%）","10 working days, from 2 months before to 5 after birth":"10 個工作天，出生前 2 個月至出生後 5 個月內","Up to 10 months between parents (11 if the father takes 3), until the child is 12":"父母合共最多 10 個月（父親放 3 個月則為 11 個月），直至子女 12 歲","3 months at 80% (until age 6), then 30%":"3 個月按 80%（至 6 歲），其後 30%","Breastfeeding rest":"哺乳休息","2 hours a day (1 if part-time) in the first year":"首年每天 2 小時（兼職為 1 小時）","Sick child leave":"子女病假","Unlimited under 3; 10 days a year from 3 to 14 (2026)":"3 歲以下不限；3 至 14 歲每年 10 天（2026）","Law 104 leave":"第 104 號法律假期","3 days a month to care for a relative with serious disability":"每月 3 天照顧嚴重殘疾的親屬","Paid by INPS":"由 INPS 支付","Marriage leave":"婚假","15 calendar days":"15 個曆日","3 days a year":"每年 3 天","30 calendar days a year (Workers’ Statute art. 38), about 22 working days on a 5-day week; cannot be replaced by money except on leaving. 14 public holidays a year in total: the national ones shown plus regional and 2 local days.":"每年 30 個曆日（《勞工法》第 38 條），5 天工作週約 22 個工作天；除離職時外不可以金錢代替。全年合共 14 天公眾假期：顯示的全國假期，另加地區假期及 2 天地方假期。","Birth and care leave":"出生及照顧假","19 weeks for each parent: 6 compulsory after birth, 11 flexible within 12 months, 2 until age 8":"每名家長 19 週：出生後強制 6 週，12 個月內彈性 11 週，8 歲前 2 週","100% of contribution base (Social Security)":"供款基數的 100%（Seguridad Social）","Breastfeeding leave":"哺乳假","1 hour a day until 9 months, or about 15 days accumulated":"每天 1 小時直至 9 個月大，或累積約 15 天","8 weeks until the child is 8":"8 週，直至子女 8 歲","Reduced hours for childcare":"照顧子女減少工時","Cut working time by 1/8 to 1/2 for a child under 12":"為 12 歲以下子女把工時減少 1/8 至 1/2","Pay reduced proportionally":"薪酬按比例減少","Force majeure":"不可抗力","Up to 4 days a year for urgent family reasons":"因家庭緊急事故每年最多 4 天","Family illness or death":"家人患病或去世","5 days (serious illness, hospitalisation); 2 days for death (4 if travel)":"5 天（重病、住院）；去世 2 天（須遠行則 4 天）","Marriage":"結婚","5.6 weeks a year (28 days on a 5-day week, capped at 28) under the Working Time Regulations; employers may count the 8 bank holidays within it. Holidays shown are England & Wales.":"根據《工作時間規例》，每年 5.6 週（5 天工作週 28 天，上限 28 天）；僱主可把 8 天銀行假期計算在內。顯示的是英格蘭及威爾斯的假期。","52 weeks, 39 of them paid":"52 週，其中 39 週有薪","6 weeks at 90%, then £194.32/week (SMP 2026/27)":"6 週按 90%，其後每週 £194.32（SMP 2026/27）","2 weeks within 52 weeks of birth":"出生後 52 週內 2 週","£194.32/week or 90% if lower":"每週 £194.32，或 90%（以較低者為準）","Shared parental leave":"共享親職假","Up to 50 weeks shared, 37 paid":"最多共享 50 週，37 週有薪","£194.32/week":"每週 £194.32","Unpaid parental leave":"無薪親職假","18 weeks per child until 18, max 4 weeks a year":"每名子女 18 週，直至 18 歲，每年最多 4 週","Time off for dependants":"受養人緊急假","Reasonable time for emergencies":"為緊急情況給予合理時間","Usually unpaid":"通常無薪","Carer’s leave":"照顧者假","1 week a year":"每年 1 週","Statutory sick pay":"法定病假薪酬","Up to 28 weeks":"最多 28 週","£123.25/week":"每週 £123.25","national, on working days":"全國性，工作日","leave + holidays":"年假 + 公眾假期","at your daily pay":"按你的日薪","Legal minimum":"法定最低","Your contract":"你的合約","You are entitled to":"你享有","Notice (§622 BGB)":"通知期（§622 BGB）","Employer notice: 4 weeks, then 1 month after 2 years, 2 after 5, 3 after 8, 4 after 10, 5 after 12, 6 after 15, 7 after 20 years, to the month end. Employee: 4 weeks.":"僱主通知期：4 週，服務滿 2 年後 1 個月，5 年後 2 個月，8 年後 3 個月，10 年後 4 個月，12 年後 5 個月，15 年後 6 個月，20 年後 7 個月，至月底止。僱員：4 週。","No general legal right. In practice settled at about 0.5 month’s pay per year of service (§1a KSchG). Taxed as income using the one-fifth rule (now claimed in the annual return), no social insurance.":"沒有一般法定權利。實際上通常以每服務一年約 0.5 個月薪金和解（§1a KSchG）。以「五分之一規則」作收入課稅（現於年度報稅時申請），不須繳社會保險。","Unemployment benefit (ALG I)":"失業津貼（ALG I）","60% of net pay (67% with children) for 12 months, up to 24 from age 58 with long insurance. Resigning triggers a 12-week block.":"實收薪金的 60%（有子女 67%），為期 12 個月；58 歲起且投保期長可達 24 個月。辭職會觸發 12 週停發期。","Every year the employer sets aside pay ÷ 13.5 (less 0.5%), revalued at 1.5% + 75% of inflation; paid on any termination and taxed separately at your average rate.":"僱主每年預留薪金 ÷ 13.5（減 0.5%），按 1.5% + 75% 通脹重估；任何方式離職均會支付，並按你的平均稅率分開課稅。","Unfair dismissal (Jobs Act)":"不公平解僱（Jobs Act）","For contracts from 2015: 2 months’ pay per year of service, minimum 6, maximum 36 (smaller firms less).":"2015 年起的合約：每服務一年 2 個月薪金，最少 6 個月，最多 36 個月（小型企業較少）。","75% of average monthly pay up to €1,456.72 plus 25% above, max €1,584.70 (2026); for half the weeks worked in the last 4 years (max 24 months), falling 3% a month from the 6th month. Not after resignation.":"平均月薪 €1,456.72 以內部分的 75%，加超出部分的 25%，最多 €1,584.70（2026）；發放期為最近 4 年工作週數的一半（最多 24 個月），第 6 個月起每月減 3%。辭職者不獲發放。","Unfair dismissal: 33 days’ pay per year (45 for service before 12/02/2012), max 24 months. Objective dismissal: 20 days per year, max 12 months. End of temporary contract: 12 days per year. Tax-free up to the legal amount (max €180,000).":"不公平解僱：每年 33 天薪金（2012 年 2 月 12 日前的服務為 45 天），最多 24 個月。客觀解僱：每年 20 天，最多 12 個月。臨時合約期滿：每年 12 天。法定金額以內免稅（最多 €180,000）。","Final settlement (finiquito)":"最後結算（finiquito）","Unused holidays and the pro-rata part of the extra payments are always paid. Objective dismissal requires 15 days’ notice.":"未放的年假及額外薪酬的按比例部分一定會支付。客觀解僱須給予 15 天通知。","Unemployment benefit (paro)":"失業津貼（paro）","70% of the base for 6 months, 60% to month 12, then 50%; between ~€560 and €1,225–1,575 a month; 4 to 24 months depending on contributions in the last 6 years. Not after resignation.":"首 6 個月為基數的 70%，至第 12 個月為 60%，其後 50%；每月約 €560 至 €1,225–1,575；視乎最近 6 年的供款，為期 4 至 24 個月。辭職者不獲發放。","Statutory redundancy":"法定裁員補償","After 2 years: for each full year (max 20) ½ week’s pay under 22, 1 week 22–40, 1½ weeks from 41; weekly pay capped at £751 (max £22,530). First £30,000 of termination payments is tax-free.":"服務滿 2 年後：每完整一年（最多 20 年），22 歲以下 ½ 週薪金，22–40 歲 1 週，41 歲起 1½ 週；週薪上限 £751（最多 £22,530）。離職補償首 £30,000 免稅。","At least 1 week after a month, then 1 week per full year up to 12 weeks. Pay in lieu of notice is taxed as earnings.":"工作滿一個月後最少 1 週，其後每完整一年 1 週，最多 12 週。代通知金作收入課稅。","About £95.55 a week (25+, estimate 2026/27) for up to 182 days if you have enough NI contributions.":"如有足夠 NI 供款，每週約 £95.55（25 歲或以上，2026/27 年估計），最多 182 天。","4 weeks":"4 週","Settlement (Abfindung)":"和解金（Abfindung）","yrs":"年","mo pay (typical)":"個月薪金（典型）","Settlement":"和解金","Notice paid in lieu":"代通知金","Unfair-dismissal indemnity":"不公平解僱賠償","15 days":"15 天","Extra payment, pro rata":"額外薪酬，按比例","Days per year":"每年天數","Maximum":"上限","Unfair":"不公平","before 2012":"2012 年前","Objective":"客觀","Temporary contract end":"臨時合約期滿","statutory minimum":"法定最低","£95.55 / week for 26 weeks (estimate)":"每週 £95.55，為期 26 週（估計）","Age in each year":"每年的年齡","Weeks per year":"每年週數","under 22":"22 歲以下","Weekly pay cap":"週薪上限","TFR + indemnity":"TFR + 賠償","net":"實收","Each extra <b>{h}</b> of gross pay leaves you <b>{k}</b> net: {p} goes to tax and social security.":"稅前薪金每多 <b>{h}</b>，你實收 <b>{k}</b>：{p} 用於稅款及社會保障。","You are <b>{d}</b> below the next tax band ({a} → {b}).":"你距離下一個稅階還差 <b>{d}</b>（{a} → {b}）。","You are in the top tax band ({a}).":"你處於最高稅階（{a}）。","Your tax credit ({c}) shrinks by 20 for every 1,000 of taxable income above 12,000, which adds 2 points to your marginal rate until it reaches zero at {z}.":"你的稅收抵免（{c}）在應課稅收入超過 12,000 後，每多 1,000 減少 20，令你的邊際稅率增加 2 個百分點，直至在 {z} 時減至零。","Putting 10% of your salary ({c} a year) into a group pension plan would cut your income tax by about <b>{s}</b> a year (see the Private pension tab).":"把 10% 薪金（每年 {c}）投入團體退休金計劃，每年可減少約 <b>{s}</b> 所得稅（見「私人退休金」分頁）。","You are paying a <b>{p}</b> penalty for not spending 30% of your income electronically. Spending another {q} by card would avoid it.":"你因未有以電子方式消費 30% 收入而被罰 <b>{p}</b>。多用卡消費 {q} 即可避免。","Keep spending at least <b>{q}</b> a year by card or e-payment (30% of your income, max 20,000), or a 22% penalty applies to the shortfall.":"每年至少以銀行卡或電子支付消費 <b>{q}</b>（收入的 30%，最多 20,000），否則差額會被罰 22%。","Your bonus is taxed at your top rate: you keep <b>{n}</b> of {b} ({p}).":"你的花紅按你的最高稅率課稅：你保留 {b} 中的 <b>{n}</b>（{p}）。","Another child would lower your yearly tax by about <b>{s}</b>.":"多一名子女可令你每年的稅款減少約 <b>{s}</b>。","Under 26 in 2026: 0% income tax on the first 20,000 of taxable income.":"2026 年未滿 26 歲：首 20,000 應課稅收入的所得稅為 0%。","Aged 26–30 in 2026: the 10,000–20,000 band is taxed at 9% instead of 20%.":"2026 年 26–30 歲：10,000–20,000 稅階的稅率為 9%，而非 20%。","Moving your tax residence back to Greece after 5+ years abroad? Art. 5C would save about <b>{s}</b> a year for 7 years.":"在外國居住 5 年以上後把稅務居所遷回希臘？第 5C 條每年可為你節省約 <b>{s}</b>，為期 7 年。","You are entitled to {n} paid school-visit days a year (4 per school-age child): see the Leave tab.":"你每年可享 {n} 天有薪學校探訪假（每名學齡子女 4 天）：見「假期」分頁。","Converting 4% of your salary ({c} a year) into a company pension (bAV) saves about <b>{s}</b> in tax and social insurance, and your employer must add {e}.":"把 4% 薪金（每年 {c}）轉為公司退休金（bAV），可節省約 <b>{s}</b> 稅款及社會保險，而你的僱主須加入 {e}。","Paying the maximum deductible {c} a year into a pension fund saves about <b>{s}</b> of income tax.":"每年向退休基金供款最高可扣除額 {c}，可節省約 <b>{s}</b> 所得稅。","Paying {c} a year into a personal pension plan lowers your IRPF by about <b>{s}</b>.":"每年向個人退休計劃供款 {c}，可令你的 IRPF 減少約 <b>{s}</b>。","A 5% salary-sacrifice pension contribution ({c} a year) saves about <b>{s}</b> in income tax and National Insurance.":"以 salary sacrifice 方式供款 5% 薪金（每年 {c}）作退休金，可節省約 <b>{s}</b> 所得稅及國民保險。","Moving to Italy from abroad? The impatriati regime would add about <b>{s}</b> a year to your net pay for 5 years.":"從外國搬到意大利？impatriati 制度每年可令你的實收增加約 <b>{s}</b>，為期 5 年。","Moving to Spain from abroad? The Beckham law (flat 24%) would add about <b>{s}</b> a year to your net pay.":"從外國搬到西班牙？貝克漢法（劃一 24%）每年可令你的實收增加約 <b>{s}</b>。","At this salary the Beckham law (flat 24%) would not help: the normal scale is cheaper.":"在這個薪金水平，貝克漢法（劃一 24%）並無幫助：正常稅階更便宜。","Church tax costs you <b>{s}</b> a year.":"教會稅每年花費你 <b>{s}</b>。","On top of your salary you receive Kindergeld of <b>{a}</b> a year.":"除薪金外，你每年還收到 <b>{a}</b> 的 Kindergeld。","Between £100,000 and £125,140 you lose your personal allowance, an effective 60% rate. A pension contribution through salary sacrifice can bring you back below £100,000.":"收入介乎 £100,000 至 £125,140 會失去個人免稅額，實際稅率達 60%。透過 salary sacrifice 作退休金供款可令你回到 £100,000 以下。","Above £60,000 the High Income Child Benefit Charge claws back child benefit (all of it at £80,000).":"收入超過 £60,000 時，高收入兒童福利收費會收回兒童福利金（£80,000 時全數收回）。","Your region matters: compared with your current choice, Madrid would give you {m} and Catalonia {c} a year.":"你的地區有影響：與你目前的選擇相比，馬德里每年為 {m}，加泰羅尼亞為 {c}。","Your marginal rate is unusually high here because a tax deduction is being phased out as income rises.":"你在這裡的邊際稅率異常高，因為某項扣稅隨收入增加而逐步取消。","Enter your partner’s gross salary to see the household together.":"輸入伴侶的稅前薪金，以查看整個家庭的情況。","Assegno Unico per child / month":"每名子女每月 Assegno Unico","Partner":"伴侶","Household":"家庭","Net / month (÷12)":"實收 / 月（÷12）","Child benefit / year":"兒童福利金 / 年","Childcare / year":"托兒 / 年","Household money / month":"家庭可用資金 / 月","Child benefit (Α21) uses the combined family income.":"兒童福利金（Α21）以家庭合併收入計算。","Assegno Unico depends on your ISEE: from 58.50 to 204.40 per child per month in 2026. Enter yours.":"Assegno Unico 視乎你的 ISEE：2026 年每名子女每月 58.50 至 204.40。請輸入你的數字。","Spain has no universal child benefit; family relief comes through IRPF allowances.":"西班牙沒有普及兒童福利金；家庭援助透過 IRPF 免稅額提供。","Child benefit £27.05 a week for the first child and £17.90 for each other child (2026/27), reduced above £60,000 for the higher earner.":"兒童福利金：第一名子女每週 £27.05，其他每名子女 £17.90（2026/27），收入較高一方超過 £60,000 時會減少。","Kindergeld €259 per child per month (2026).":"Kindergeld 每名子女每月 €259（2026）。","Tax classes for married couples":"已婚夫婦的稅級","Classes IV / IV: household net per month":"第 IV / IV 級：家庭每月實收","Classes III / V: household net per month":"第 III / V 級：家庭每月實收","Final yearly tax with joint filing (splitting)":"合併報稅（splitting）的最終年度稅款","Tax if each of you were assessed alone":"如你們各自單獨評稅的稅款","III/V or IV/IV only changes how much is withheld each month; the tax return settles both to the same joint tax. Splitting saves {s} a year compared with being taxed individually. The class V figure is an approximation.":"III/V 或 IV/IV 只改變每月預扣的金額；報稅時兩者會結算為相同的合併稅款。與單獨課稅相比，合併計稅每年可節省 {s}。第 V 級的數字為近似值。","Two years of your salary":"你兩個年度的薪金","Your salary in both years, in the same money":"你兩個年度的薪金，以相同幣值計","Key takeaways":"重點","What you needed to earn each year to keep up with prices":"你每年需要賺取多少才能追上物價","The numbers":"數字","Same money, different countries: where purchasing power fell most":"相同金額，不同國家：購買力跌幅最大的地方","Enter your gross monthly salary in a recent year and in an earlier year (up to 20 years before). Prices are the national consumer price index of the country selected above.":"輸入你近年及較早年份（最多 20 年前）的稅前月薪。物價採用上方所選國家的全國消費物價指數。","Recent year":"近年","Gross / month in the recent year":"近年的稅前 / 月","Earlier year (up to 20 years before)":"較早年份（最多 20 年前）","Gross / month in the earlier year":"較早年份的稅前 / 月","Amount to compare (in each country’s currency)":"比較金額（以各國貨幣計）","Purchasing power {a} → {b} · {c}":"購買力 {a} → {b} · {c}","Your net pay buys {p} more than in {a}":"你的實收比 {a} 年多買 {p}","Your net pay buys {p} less than in {a}":"你的實收比 {a} 年少買 {p}","Your gross pay buys {p} more than in {a}":"你的稅前薪金比 {a} 年多買 {p}","Your gross pay buys {p} less than in {a}":"你的稅前薪金比 {a} 年少買 {p}","Prices":"物價","{x} in {a} = {y} in {b}":"{a} 年的 {x} = {b} 年的 {y}","Your pay, nominal":"你的薪金，名義值","{x} → {y} gross / month":"{x} → {y} 稅前 / 月","Your {a} salary in {b} money":"你 {a} 年的薪金以 {b} 年幣值計","gross / month you need to keep up":"你要追上物價所需的稅前 / 月","Gross needed for the same real net":"要得到相同實質實收所需的稅前","per month in {b}, to take home as much as in {a}":"{b} 年每月，才能與 {a} 年實收相同","Gap per month":"每月差距","{y} a year":"每年 {y}","{a} as paid":"{a} 年實際支付","{a} in {b} money":"{a} 年以 {b} 年幣值計","Net / month (regular salary)":"實收 / 月（一般薪金）","Kept after tax and contributions":"扣除稅款及供款後保留","Real change":"實質變化","Salary needed to keep your {a} purchasing power":"保持你 {a} 年購買力所需的薪金","Your salary ({a} and {b})":"你的薪金（{a} 及 {b}）","Prices in {c} rose <b>{p}</b> between {a} and {b}: what cost {x} in {a} cost {y} in {b}.":"{c} 的物價在 {a} 至 {b} 年間上升了 <b>{p}</b>：{a} 年值 {x} 的東西在 {b} 年值 {y}。","Your gross pay changed by {s} while prices rose {p}: in real terms you earn <b>{r} more</b>.":"你的稅前薪金變化了 {s}，而物價上升了 {p}：按實質計，你賺得<b>多了 {r}</b>。","Your gross pay changed by {s} while prices rose {p}: in real terms you earn <b>{r} less</b>, like a pay cut of {m} a month in {b} money.":"你的稅前薪金變化了 {s}，而物價上升了 {p}：按實質計，你賺得<b>少了 {r}</b>，相當於以 {b} 年幣值計每月減薪 {m}。","Tax and EFKA: you kept {k1} of your gross in {a} and {k2} in {b}, so your real net pay changed by <b>{rn}</b> (gross: {rg}).":"稅款及 EFKA：你在 {a} 年保留稅前的 {k1}，在 {b} 年保留 {k2}，所以你的實質實收變化了 <b>{rn}</b>（稅前：{rg}）。","To take home the same real net pay as in {a}, you would need <b>{g}</b> gross a month in {b}; you earn {d} more than that.":"要得到與 {a} 年相同的實質實收，你在 {b} 年每月需要稅前 <b>{g}</b>；你賺得比這多 {d}。","To take home the same real net pay as in {a}, you would need <b>{g}</b> gross a month in {b}; you earn {d} less than that.":"要得到與 {a} 年相同的實質實收，你在 {b} 年每月需要稅前 <b>{g}</b>；你賺得比這少 {d}。","<b>{m} months</b> of work in {b} buy what a full year of work bought in {a}.":"{b} 年工作 <b>{m} 個月</b>可買到 {a} 年工作一整年所能買的東西。","The biggest yearly price rise in this period was {v} in {y}; prices fell in {n} of the years.":"這段期間最大的年度物價升幅是 {y} 年的 {v}；有 {n} 年物價下跌。","The biggest yearly price rise in this period was {v} in {y}.":"這段期間最大的年度物價升幅是 {y} 年的 {v}。","Average inflation was {v} a year; at that pace prices double every {d} years.":"平均通脹每年 {v}；按此速度，物價每 {d} 年翻一倍。","Type your gross salary for {a}. Until you do, the earlier salary is the one that would have kept the same purchasing power ({v}), so the result shows no change.":"請輸入你 {a} 年的稅前薪金。在你輸入之前，較早的薪金會採用能保持相同購買力的數字（{v}），所以結果不會顯示任何變化。","Net pay over time is calculated only for Greece, where the app holds the tax and EFKA rules of every year since 2006. For {c} this comparison uses gross pay.":"只有希臘會計算實收的長期變化，因為本應用程式載有 2006 年以來每年的稅務及 EFKA 規則。對於 {c}，此比較使用稅前薪金。","The same amount of money in {a} and in {b}, in each country’s own currency (pounds for the UK). The only difference is local inflation: the higher it was, the more purchasing power savings and frozen salaries lost.":"{a} 年及 {b} 年的相同金額，以各國自己的貨幣計（英國為英鎊）。唯一的分別是當地通脹：通脹越高，儲蓄及凍結的薪金損失的購買力越多。","Biggest loss of purchasing power":"購買力損失最大","Smallest loss":"損失最小","{v} of the value gone":"價值減少了 {v}","{c}: rank":"{c}：排名","{n} of 5":"5 個中的第 {n}","1 = biggest loss":"1 = 損失最大","Purchasing power lost, {a} → {b}":"購買力損失，{a} → {b}","What money from {a} is worth over time (% of what it bought in {a})":"{a} 年的金錢隨時間的價值（佔 {a} 年購買力的 %）","Prices {a} → {b}":"物價 {a} → {b}","{x} in {a} = in {b}":"{a} 年的 {x} = {b} 年的","{x} kept since {a} is worth":"自 {a} 年保存的 {x} 現值","Purchasing power lost":"購買力損失","Average inflation / year":"每年平均通脹","Highest year":"最高年份","Purchasing power fell most in <b>{c1}</b>: {x} kept since {a} buys only what {v1} bought then. It fell least in <b>{c2}</b> ({v2}).":"購買力在 <b>{c1}</b> 跌得最多：自 {a} 年保存的 {x} 只能買到當時 {v1} 能買的東西。在 <b>{c2}</b> 跌得最少（{v2}）。","Inflation: annual average of the national consumer price index. ELSTAT (Greece, editable in the Assumptions table of the Salary tab), Destatis VPI (Germany), ISTAT NIC (Italy), INE IPC (Spain), ONS CPI (UK). 2026 is an estimate from data to August and the European Commission spring 2026 and Bank of England August 2026 forecasts. Checked October 2026.":"通脹：全國消費物價指數的年度平均值。ELSTAT（希臘，可在「薪金」分頁的「假設」表中修改）、Destatis VPI（德國）、ISTAT NIC（意大利）、INE IPC（西班牙）、ONS CPI（英國）。2026 年為估計，根據截至 8 月的數據，以及歐盟委員會 2026 年春季和英倫銀行 2026 年 8 月的預測。2026 年 10 月核對。","The average salary in each country: what it really buys":"各國平均薪金：實際能買到甚麼","Average gross salary per full-time employee, as paid in each country, and its purchasing power: converted with purchasing power parities into the same basket of goods, so a higher number really buys more. Years follow your choice above (OECD data go up to {l}).":"各國每名全職僱員的平均稅前薪金（按當地實際支付）及其購買力：以購買力平價換算成同一籃子商品，所以數字越高，實際能買的越多。年份依照你上方的選擇（OECD 數據截至 {l} 年）。","Highest purchasing power, {y}":"最高購買力，{y}","Lowest purchasing power, {y}":"最低購買力，{y}","buys {x}× the average salary in {c}":"可買到 {c} 平均薪金的 {x} 倍","{v} in purchasing power a year":"每年購買力 {v}","Biggest real gain, {a} → {b}":"最大實質增幅，{a} → {b}","Biggest real fall, {a} → {b}":"最大實質跌幅，{a} → {b}","Smallest real gain, {a} → {b}":"最小實質增幅，{a} → {b}","Purchasing power of the average salary, {a}–{b}":"平均薪金的購買力，{a}–{b}","Average salary in {y}, in purchasing power (Greece = 100)":"{y} 年平均薪金的購買力（希臘 = 100）","Purchasing power (2025 PPP dollars)":"購買力（2025 年 PPP 美元）","Index, Greece = 100":"指數，希臘 = 100","Average salary {y} (as paid)":"{y} 年平均薪金（實際支付）","Per month {y} (÷12)":"{y} 年每月（÷12）","Change as paid":"實際支付的變化","Real change (after inflation)":"實質變化（扣除通脹後）","Purchasing power {y}":"{y} 年購買力","Greece = 100":"希臘 = 100","Rank":"排名","With the average salary, purchasing power in {y} was highest in <b>{c1}</b> and lowest in <b>{c2}</b>: the average salary in {c1} buys <b>{x}×</b> what the average salary in {c2} buys.":"以平均薪金計，{y} 年購買力最高的是 <b>{c1}</b>，最低的是 <b>{c2}</b>：{c1} 的平均薪金可買到 {c2} 平均薪金的 <b>{x} 倍</b>。","From {a} to {b} its purchasing power rose most in <b>{c3}</b> ({r3}) and least in <b>{c4}</b> ({r4}).":"由 {a} 至 {b} 年，購買力升幅最大的是 <b>{c3}</b>（{r3}），最小的是 <b>{c4}</b>（{r4}）。","From {a} to {b} its purchasing power rose most in <b>{c3}</b> ({r3}) and fell most in <b>{c4}</b> ({r4}).":"由 {a} 至 {b} 年，購買力升幅最大的是 <b>{c3}</b>（{r3}），跌幅最大的是 <b>{c4}</b>（{r4}）。","From {a} to {b} its purchasing power fell least in <b>{c3}</b> ({r3}) and most in <b>{c4}</b> ({r4}).":"由 {a} 至 {b} 年，購買力跌幅最小的是 <b>{c3}</b>（{r3}），最大的是 <b>{c4}</b>（{r4}）。","Your gross salary of {v} a year is <b>{p}</b> of the average salary in {c} ({a}, {y}).":"你每年 {v} 的稅前薪金是 {c} 平均薪金（{a}，{y}）的 <b>{p}</b>。","{y} has no OECD figure yet, so {l} is used for the recent year.":"{y} 年尚未有 OECD 數字，所以近年使用 {l} 年。","Source: OECD, Average annual wages (AV_AN_WAGE, 2025 release): gross wage per full-time equivalent employee in the whole economy. Purchasing power uses OECD constant 2025 prices and 2025 US dollar purchasing power parities, which remove price-level differences between countries. Real change uses constant national prices. As paid is in each country’s own currency (pounds for the UK). These are averages, which are pulled up by high earners; the typical (median) worker earns less.":"資料來源：OECD《平均年薪》（AV_AN_WAGE，2025 年版）：整體經濟中每名全職等值僱員的稅前工資。購買力採用 OECD 2025 年不變價格及 2025 年美元購買力平價，以消除各國之間的物價水平差異。實質變化採用各國不變價格。「實際支付」以各國自己的貨幣計（英國為英鎊）。這些是平均數，會被高收入人士拉高；一般（中位數）僱員的收入較低。","Housing (rent or mortgage)":"住屋（租金或按揭）","Food and groceries":"食物及日用品","Transport and car":"交通及汽車","Bills (power, water, phone, internet)":"帳單（電力、水、電話、上網）","Children and school":"子女及學校","Leisure and eating out":"消閒及外出用膳","Loan repayments (not the home)":"貸款還款（不包括住屋）","Other":"其他","Vacations (per year)":"度假（每年）","Financial planner":"財務規劃","Your money":"你的金錢","Monthly expenses (net amounts)":"每月開支（淨額）","Financial health":"財務健康","When could you stop working?":"你何時可以停止工作？","Your savings over the years":"你多年來的儲蓄","Where you could spend less":"你可以減少開支的地方","More ideas for you":"更多建議","Amounts in today’s money. The planner uses the country, children and pension settings of the other tabs, and the state pension rules of the selected country.":"金額以今天的幣值計。規劃工具使用其他分頁的國家、子女及退休金設定，以及所選國家的國家退休金規則。","Gross / month now":"現時稅前 / 月","Years worked so far":"至今工作年數","Average gross / month so far":"至今平均稅前 / 月","Savings and deposits now":"現有儲蓄及存款","Return on savings above inflation (% / year)":"儲蓄高於通脹的回報（% / 年）","Real pay rise (% / year)":"實質加薪（% / 年）","Plan until age":"規劃至年齡","Show the benefit of spending less over (years)":"顯示減少開支的效益（年數）","Test: I want to stop working at age":"測試：我想在這個年齡停止工作","Earliest age you could stop working · {c}":"你最早可停止工作的年齡 · {c}","with your current spending, keeping enough money until age {p}":"按你目前的開支，並保留足夠資金至 {p} 歲","not before 75 with your current spending; see the ideas below":"按你目前的開支，75 歲前不可能；見下方建議","Not before 75":"75 歲前不可能","Net income / month":"實收 / 月","average of the year, incl. extra salaries":"全年平均，包括額外薪金","Spending / month":"開支 / 月","vacations spread over 12 months":"度假費用攤分至 12 個月","Saved / month":"儲蓄 / 月","{p} of your net income":"你實收的 {p}","With smarter spending":"精明消費","earliest stop age if you cut the categories below":"如削減下列類別，最早可停止工作的年齡","age {a}":"{a} 歲","now":"現在","Strong":"穩健","Healthy":"健康","Watch":"留意","Weak":"薄弱","Overall score":"總評分","Income":"收入","Your net income is {r}× your spending.":"你的實收是開支的 {r} 倍。","Savings rate":"儲蓄率","You save {p} of your net income (aim for 15–20%).":"你儲蓄實收的 {p}（目標為 15–20%）。","Debt":"債務","Loan repayments take {p} of your net income (keep it under 10–15%).":"貸款還款佔你實收的 {p}（應保持在 10–15% 以下）。","No loan repayments besides your home.":"除住屋外沒有貸款還款。","Housing":"住屋","Housing takes {p} of your net income (healthy up to about 28%).":"住屋佔你實收的 {p}（約 28% 以內屬健康）。","Emergency fund":"應急儲備","Your savings cover {m} months of spending (aim for 3–6).":"你的儲蓄可應付 {m} 個月的開支（目標為 3–6 個月）。","Retirement":"退休","You could stop at {a}; the full state pension starts at {f}.":"你可在 {a} 歲停止工作；足額國家退休金於 {f} 歲開始。","At this pace you would need to keep working past 75.":"按此步伐，你需要工作至 75 歲以後。","Earliest stop, current habits":"最早停止工作年齡，目前習慣","Earliest stop, smarter spending":"最早停止工作年齡，精明消費","If you stop working today":"如你今天停止工作","Your test: stop at {a}":"你的測試：在 {a} 歲停止","State pension from {a}: {v} net / month":"由 {a} 歲起的國家退休金：每月實收 {v}","No state pension: fewer than the minimum years of contributions":"沒有國家退休金：供款年數不足最低要求","Money left at {p}: {v}":"{p} 歲時的剩餘資金：{v}","Your savings last <b>1 year</b> (until age {a})":"你的儲蓄可維持 <b>1 年</b>（至 {a} 歲）","Your savings last <b>{n} years</b> (until age {a})":"你的儲蓄可維持 <b>{n} 年</b>（至 {a} 歲）","Your savings and pension cover you <b>for life</b> (to {p})":"你的儲蓄及退休金<b>足夠終身</b>（至 {p} 歲）","<b>Works</b>: your money lasts until {p}":"<b>可行</b>：你的資金可維持至 {p} 歲","<b>Not enough</b>: money runs out at {a}. Save {m} more a month until then, or spend less.":"<b>不足夠</b>：資金在 {a} 歲用完。在此之前每月多儲 {m}，或減少開支。","Type an age in the Test box to check a stop age of your own.":"在「測試」欄輸入年齡，以檢查你自己的停止工作年齡。","Current habits (stop at {a})":"目前習慣（{a} 歲停止）","Smarter spending (stop at {a})":"精明消費（{a} 歲停止）","Your test (stop at {a})":"你的測試（{a} 歲停止）","Keep working until the state pension ({a})":"工作至領取國家退休金（{a} 歲）","Category":"類別","You spend / month":"你每月開支","% of net income":"佔實收 %","Suggested ceiling":"建議上限","Possible saving / month":"每月可節省","Over {n} years (with return)":"{n} 年後（連回報）","within":"在範圍內","Suggested ceilings are common budgeting guidelines as a share of net income (in the spirit of the 50/30/20 rule: about half for needs, up to 30% for wants, at least 20% saved). Children: 6% per child, up to 18%. Cutting every category above its ceiling saves {m} a month: <b>{x}</b> after {n} years at your return, and you could stop working at <b>{a}</b> instead of {b}.":"建議上限是常見的理財指引，以佔實收的比例計（依照 50/30/20 法則的精神：約一半用於必需品，最多 30% 用於想要的東西，至少 20% 儲蓄）。子女：每名 6%，最多 18%。把每個超出上限的類別削減至上限，每月可節省 {m}：按你的回報 {n} 年後達 <b>{x}</b>，而你可在 <b>{a}</b> 歲而非 {b} 歲停止工作。","All your categories are within the suggested ceilings. Well done.":"你所有類別都在建議上限之內。做得好。","<b>Target to stop today:</b> you would need about {v} in savings; you have {p} of it.":"<b>今天停止工作的目標：</b>你需要約 {v} 儲蓄；你已有其中的 {p}。","<b>Each {h} a month</b> you save from now on adds {v} by age {a} and moves your stop age to {s}.":"<b>由現在起每月每多儲 {h}</b>，到 {a} 歲時可增加 {v}，並把你的停止工作年齡提前至 {s} 歲。","<b>Each {h} a month</b> you save from now on adds {v} by age {a}.":"<b>由現在起每月每多儲 {h}</b>，到 {a} 歲時可增加 {v}。","<b>Return matters:</b> earning 1 point more on your savings would let you stop at {s}.":"<b>回報很重要：</b>儲蓄回報每多 1 個百分點，你可在 {s} 歲停止工作。","<b>Pension gap:</b> your state pension covers {p} of your spending; the rest must come from savings.":"<b>退休金缺口：</b>你的國家退休金可應付 {p} 的開支；其餘須來自儲蓄。","<b>Spending less in retirement:</b> many people spend 20–30% less once work costs, loans and children stop. With 20% less after you stop, you could stop at {s}.":"<b>退休後減少開支：</b>很多人在不再有工作開支、貸款及子女開支後，開支減少 20–30%。如停止工作後開支減少 20%，你可在 {s} 歲停止工作。","<b>Spending more than you earn:</b> you are using {v} of savings a month. Fix this first; nothing else works until it is positive.":"<b>入不敷支：</b>你每月動用 {v} 儲蓄。請先解決這個問題；在變成正數之前，其他方法都不會奏效。","How it works: each year, savings grow at your real return, plus your net pay minus spending while you work; after you stop, spending is paid from savings and, once it starts, from the full state pension (claimed at the first age with no reduction, based on the years worked until you stop). Everything is in today’s money, with today’s tax and pension rules. Private pensions, property, inheritance and taxes on investment returns are not included. This is a planning estimate, not financial advice.":"運作方式：每年儲蓄按你的實質回報增長，工作期間再加上實收減開支；停止工作後，開支由儲蓄支付，國家退休金開始後亦由足額國家退休金支付（在首個不扣減的年齡申領，按停止工作前的工作年數計算）。所有金額以今天的幣值計，並採用現行稅務及退休金規則。不包括私人退休金、物業、遺產及投資回報的稅款。這是規劃用的估算，並非財務建議。","Empty fields use what you entered in the Salary and Pension tabs (shown greyed); type a value to override it.":"空白欄位使用你在「薪金」及「退休金」分頁輸入的資料（以灰色顯示）；輸入數值即可取代。","Typical rent in your area (optional)":"你所在地區的一般租金（選填）","Spending falls from age":"開支由此年齡起減少","…and again from age":"…以及再由此年齡起","by (per month, today’s money)":"減少（每月，以今天的幣值計）","your local rent":"你當地的租金","<b>Lower spending later:</b> from age {a} your spending falls by {v} a month in today’s money ({p} of today’s spending). This is included in all the results above.":"<b>日後開支減少：</b>由 {a} 歲起，你的開支每月減少 {v}（以今天的幣值計，為現時開支的 {p}）。以上所有結果均已計入。","<b>How the ceilings work:</b> for needs (housing, food, transport, bills) the ceiling is the higher of the typical cost in your country and a share of your income (housing 28%, food 14%, transport 10%, bills 7%), so you are never asked to spend less than a typical household. Typical costs come only from open official statistics: Eurostat household budget survey (average spending on food, utilities, phone/internet and transport; rent paid by households renting at market price, using the EU-SILC share of renters), updated to 2026 with the price index of each category; for the UK, the ONS average private rent (August 2026) and ONS inflation. They are scaled to your household ({a} adult(s), {k} child(ren)) with the OECD equivalence scale; housing and utilities are scaled half as much because they have strong economies of scale. National averages include older, cheaper contracts: if rents where you live are higher, type the typical rent of your area. Wants (leisure 45%, vacations 35%, other 20%) share what is left after needs, loan repayments and a 10% saving, up to 30% of income; what you do not use in one goes to the others.":"<b>上限如何運作：</b>必需品（住屋、食物、交通、帳單）的上限是你國家的一般開支與你收入某一比例（住屋 28%、食物 14%、交通 10%、帳單 7%）兩者中較高者，所以你永遠不會被要求比一般家庭花得更少。一般開支只取自公開的官方統計：Eurostat 家庭開支調查（食物、水電煤、電話/上網及交通的平均開支；以市價租住的家庭所付租金，並採用 EU-SILC 的租戶比例），按各類別的物價指數更新至 2026 年；英國則採用 ONS 私人平均租金（2026 年 8 月）及 ONS 通脹。這些數字按 OECD 等值尺度調整至你的家庭（{a} 名成人，{k} 名子女）；住屋及水電煤只按一半比例調整，因為它們有很強的規模經濟。全國平均數包括較舊、較便宜的租約：如你居住地區的租金較高，請輸入你所在地區的一般租金。想要的東西（消閒 45%、度假 35%、其他 20%）分配必需品、貸款還款及 10% 儲蓄後的餘額，最多為收入的 30%；某一類未用完的部分會撥給其他類別。","Typical cost ({c})":"一般開支（{c}）","{p} of net income":"實收的 {p}","typical cost in {c}":"{c} 的一般開支","{p} of your income":"你收入的 {p}","6% of income per child":"每名子女收入的 6%","10% of income (debt limit)":"收入的 10%（債務上限）","share of what is left":"餘額的一部分","<b>Money for wants:</b> after needs, loan repayments and saving 10%, you have <b>{w}</b> a month for leisure, vacations and other spending.":"<b>可用於想要的東西：</b>扣除必需品、貸款還款及 10% 儲蓄後，你每月有 <b>{w}</b> 可用於消閒、度假及其他開支。","<b>Money for wants:</b> after needs, loan repayments and saving 10%, nothing is left, so the ceilings for leisure, vacations and other spending are 0.":"<b>可用於想要的東西：</b>扣除必需品、貸款還款及 10% 儲蓄後，已沒有餘額，所以消閒、度假及其他開支的上限為 0。","Cutting every category above its ceiling saves {m} a month: <b>{x}</b> after {n} years, and you could stop working at <b>{s2}</b> instead of {s1}.":"把每個超出上限的類別削減至上限，每月可節省 {m}：{n} 年後達 <b>{x}</b>，而你可在 <b>{s2}</b> 而非 {s1} 停止工作。","My salary is":"我的薪金是","Gross (before tax)":"稅前","Net (what I receive, payslip)":"實收（我收到的金額，糧單）","Net / month now (payslip)":"現時實收 / 月（糧單）","Return on savings (% / year)":"儲蓄回報（% / 年）","Expected inflation (% / year)":"預期通脹（% / 年）","Pay rise (% / year)":"加薪（% / 年）","Future money (with inflation)":"未來幣值（計及通脹）","Today’s money":"今天的幣值","Expenses are in today’s money; every year they rise with inflation, also after you stop working, and so does the state pension. Your pay rises by the pay rise you enter and savings earn the return you enter. The planner uses the country, children and pension settings of the other tabs.":"開支以今天的幣值計；每年隨通脹上升，停止工作後亦然，國家退休金亦同樣上升。你的薪金按你輸入的加薪幅度上升，儲蓄按你輸入的回報增長。規劃工具使用其他分頁的國家、子女及退休金設定。","from your net salary; ≈ {g} gross / month":"由你的實收薪金計；≈ 稅前 {g} / 月","Money left at {p}: {v} ({r} in today’s money)":"{p} 歲時的剩餘資金：{v}（以今天的幣值計為 {r}）","How it works: each year your savings earn the return you enter. While you work you add your net pay (rising by your pay rise) and pay your expenses (rising with inflation). After you stop, expenses keep rising with inflation and are paid from savings and, once it starts, from the full state pension, which also rises with inflation (claimed at the first age with no reduction, based on the years worked until you stop). If your pay rises faster than inflation, your pension is higher too. A return equal to inflation means your savings only keep their value. Today’s tax and pension rules; private pensions, property, inheritance and taxes on investment returns are not included. This is a planning estimate, not financial advice.":"運作方式：每年你的儲蓄按你輸入的回報增長。工作期間，你加入實收薪金（按加薪幅度上升）並支付開支（隨通脹上升）。停止工作後，開支繼續隨通脹上升，由儲蓄支付，國家退休金開始後亦由足額國家退休金支付，退休金同樣隨通脹上升（在首個不扣減的年齡申領，按停止工作前的工作年數計算）。如你的加薪快過通脹，你的退休金亦會較高。回報等於通脹即表示你的儲蓄只能保值。採用現行稅務及退休金規則；不包括私人退休金、物業、遺產及投資回報的稅款。這是規劃用的估算，並非財務建議。","purchasing power, in Greek euros":"購買力，以希臘歐元計","nominal EUR":"名義歐元","Worked example: what the same salary really buys":"實例：相同薪金實際能買到甚麼","Greece is the reference: there you keep {gr} a year.":"希臘為基準：在當地你每年保留 {gr}。","<b>{c}</b>: you keep {net}{fx}, {d} than in Greece. Prices are {pd} (price level {pl} vs {pgr}), so this buys what <b>{pp}</b> buys in Greece: {ppd} purchasing power.":"<b>{c}</b>：你保留 {net}{fx}，比希臘{d}。物價{pd}（物價水平 {pl} 對比 {pgr}），所以這筆錢相當於在希臘 <b>{pp}</b> 的購買力：購買力{ppd}。"," (= {eur} at {rate} £ per €)":" （= {eur}，匯率每 € 兌 {rate} £）"," (= {eur} at {rate} per €)":" （= {eur}，匯率每 € 兌 {rate}）","{x} more":"多 {x}","{x} less":"少 {x}","{x} higher":"高 {x}","{x} lower":"低 {x}","Bottom line: on this salary {best} gives the most purchasing power and {worst} the least.":"結論：以這份薪金計，{best} 的購買力最高，{worst} 最低。","Highest purchasing power":"最高購買力"," / year in Greek euros":" / 年，以希臘歐元計","Gross used":"採用的稅前金額","per year in every country":"每年，所有國家","Cheapest country":"物價最低的國家","price level ":"物價水平 ","Annual pay split by country":"按國家的年薪分佈","Net / payment":"實收 / 每次支付","Net in EUR":"實收（歐元）","Price level":"物價水平","Purchasing power (Greek €)":"購買力（希臘 €）","Employer cost (EUR)":"僱主成本（歐元）","Gross for same buying power as Greece":"達到與希臘相同購買力所需的稅前金額","Highest pension (buying power)":"最高退休金（購買力）"," / month in Greek euros":" / 月，以希臘歐元計","at age ":"年齡 ","Career assumed":"假設的職業生涯","Pensions side by side":"退休金並列比較","Payments":"支付次數","Buying power / month (Greek €)":"購買力 / 月（希臘 €）","age ":"年齡 ","Same career in every country: the gross salary on the left converted at each country’s usual number of payments, past years at the chosen % of today’s pay. \"Earliest full-pension age\" is the first age without an early-retirement cut (Greece 62 with 40 years or 67; Germany 67 or 65 with 45 years; Italy 67 or with 42y10m; Spain 65 with 38.5 years or 67; UK State Pension age 67/68). Amounts in today’s money. UK contributions are National Insurance, which also funds other benefits.":"每個國家採用相同的職業生涯：左邊的稅前薪金按各國慣常的支薪次數換算，過往年份按所選的現時薪金百分比計算。「最早足額退休金年齡」是首個沒有提早退休扣減的年齡（希臘：投保 40 年 62 歲或 67 歲；德國：67 歲或投保 45 年 65 歲；意大利：67 歲或投保 42 年 10 個月；西班牙：投保 38.5 年 65 歲或 67 歲；英國：國家退休金年齡 67/68 歲）。金額以今天的幣值計。英國的供款是國民保險，亦資助其他福利。","Net pension / year":"實收退休金 / 年","none (full severance instead)":"無（改為全額遣散費）","Settlement 0.5 month’s pay per year (customary, not a legal right)":"和解金每年 0.5 個月薪金（慣例，非法定權利）","TFR (accrued deferred pay) + 1 month’s notice in lieu; no extra indemnity for a justified dismissal":"TFR（累積的遞延薪酬）+ 1 個月代通知金；有理由解僱不設額外賠償","by CCNL, ~1 month":"按 CCNL，約 1 個月","mo":"個月","£95.55/wk × 26":"£95.55/週 × 26","Most protective":"保障最多"," incl. unemployment benefit, Greek €":" 包括失業津貼，希臘 €"," years":" 年","no-fault dismissal by the employer":"非因僱員過失的解僱","What you get when dismissed":"被解僱時你會得到甚麼","Termination side by side":"離職並列比較","Severance rule":"遣散費規則","Severance net":"實收遣散費","= months of gross pay":"= 稅前薪金月數","Unused leave, net":"未放年假，實收","Unemployment benefit (total)":"失業津貼（總額）","Total in Greek €":"合計（希臘 €）","A no-fault dismissal by the employer in each country: Greece without notice; Germany with the customary settlement; Italy a justified objective dismissal (TFR is deferred pay you earned anyway); Spain an objective dismissal; UK redundancy. Unfair dismissals pay more (Spain 33 days/year, Italy 6–36 months). Unemployment benefits are estimates and need enough contributions.":"各國僱主非因僱員過失的解僱：希臘不經通知；德國按慣例和解；意大利有理由的客觀解僱（TFR 是你本已賺取的遞延薪酬）；西班牙客觀解僱；英國裁員。不公平解僱的賠償更多（西班牙每年 33 天，意大利 6–36 個月）。失業津貼為估計，並須有足夠供款。","Unused leave":"未放年假","17 weeks full pay + 9 months at minimum wage":"17 週全薪 + 9 個月最低工資","14 working days, full pay":"14 個工作天，全薪","4 months per parent until 8 (2 paid at minimum wage)":"每名家長 4 個月，直至 8 歲（2 個月按最低工資支付）","First 3 days 50%, then EFKA benefit + employer top-up":"首 3 天 50%，其後 EFKA 津貼 + 僱主補足","14 weeks full net pay (Mutterschutz)":"14 週全額實收（Mutterschutz）","No separate leave; 2 partner months of Elterngeld":"沒有獨立假期；2 個伴侶月的 Elterngeld","Up to 3 years each; Elterngeld 65–67% of net for 12–14 months (max €1,800)":"每人最多 3 年；Elterngeld 為實收的 65–67%，為期 12–14 個月（最多 €1,800）","6 weeks at 100% from employer, then 70% (Krankengeld)":"僱主支付 6 週 100%，其後 70%（Krankengeld）","5 months at 80% (often 100% by CCNL)":"5 個月 80%（CCNL 通常為 100%）","10 working days at 100%":"10 個工作天 100%","Up to 10–11 months shared until 12; 3 at 80%, rest 30%":"合共最多 10–11 個月，直至 12 歲；3 個月 80%，其餘 30%","INPS 50–66% + employer top-up (often 100%)":"INPS 50–66% + 僱主補足（通常 100%）","19 weeks at 100% (each parent)":"19 週 100%（每名家長）","19 weeks at 100% (same as mother)":"19 週 100%（與母親相同）","8 weeks unpaid until 8":"8 週無薪，直至 8 歲","60% days 4–20, 75% from day 21 (often topped up)":"第 4–20 天 60%，第 21 天起 75%（通常獲補足）","52 weeks: 6 at 90%, 33 at £194.32/week, 13 unpaid":"52 週：6 週 90%，33 週每週 £194.32，13 週無薪","2 weeks at £194.32/week":"2 週，每週 £194.32","Shared parental up to 50 weeks; 18 weeks unpaid per child until 18":"共享親職假最多 50 週；每名子女 18 週無薪假，直至 18 歲","£123.25 a week (SSP)":"每週 £123.25（SSP）","Most paid days off (legal minimum)":"有薪休假日最多（法定最低）"," days incl. holidays":" 天（包括公眾假期）","Longest paid birth leave":"最長有薪生育假","for the mother":"母親","Leave side by side":"假期並列比較","Annual leave, legal minimum (5-day week)":"年假，法定最低（5 天工作週）","typical ":"一般 ","after ":"滿 ","incl. bank holidays":"包括銀行假期","Public holidays on weekdays":"平日公眾假期","can be inside the 28":"可計入 28 天內","Total paid days off":"有薪休假日總數","Maternity":"產假","Father / partner":"父親 / 伴侶","Legal minimums for a 5-day week; contracts and collective agreements often give more (Germany typically 30 days, Italy 22–26 plus ROL hours). National holidays only: German states, Spanish regions and Italian cities add 1–4 local days.":"5 天工作週的法定最低；合約及集體協議通常給予更多（德國一般 30 天，意大利 22–26 天另加 ROL 時數）。只計全國假期：德國各州、西班牙各地區及意大利各城市另加 1–4 天地方假期。","Public holidays":"公眾假期","Most money left after housing":"扣除住屋後剩餘最多"," / month in Greek prices":" / 月，以希臘物價計","Highest housing burden":"住屋負擔最重"," of net pay goes to housing":" 的實收用於住屋","adults + children":"成人 + 子女","Money left each month after rent and bills, in Greek prices":"每月扣除租金及帳單後的剩餘金額，以希臘物價計","Countries side by side (per month)":"國家並列比較（每月）","Typical rent":"一般租金","Utilities, phone, internet":"水電煤、電話、上網","Left after housing":"扣除住屋後剩餘","Housing % of net":"住屋佔實收 %","Price level (EU=100)":"物價水平（歐盟 = 100）","Left, in Greek prices":"剩餘，以希臘物價計","Typical national costs from open official statistics only: average rent paid by renting households and spending on utilities, phone and internet (Eurostat household budget survey and EU-SILC, updated to 2026 prices with each category’s price index; UK: ONS average private rent), scaled to the household on the left. Price levels: Eurostat 2024. Non-euro amounts are converted at ECB reference rates of 5 October 2026. Big cities, especially their rents, are usually more expensive than these national averages.":"各國一般開支只取自公開的官方統計：租住家庭所付的平均租金，以及水電煤、電話及上網開支（Eurostat 家庭開支調查及 EU-SILC，按各類別物價指數更新至 2026 年價格；英國：ONS 私人平均租金），並按左邊的家庭調整。物價水平：Eurostat 2024。非歐元金額按歐洲央行 2026 年 10 月 5 日的參考匯率換算。大城市（特別是租金）通常比這些全國平均數昂貴。","Left after housing (EUR)":"扣除住屋後剩餘（歐元）","Same, in Greek prices":"同上，以希臘物價計","Benefits":"福利","Wage tax + Soli, €30,000, class I":"工資稅 + Soli，€30,000，第 I 級","Wage tax + Soli, €54,000, class I":"工資稅 + Soli，€54,000，第 I 級","Wage tax + Soli, €80,000, class I":"工資稅 + Soli，€80,000，第 I 級","Wage tax + Soli, €120,000, class I":"工資稅 + Soli，€120,000，第 I 級","Wage tax, €54,000, class III":"工資稅，€54,000，第 III 級","Wage tax, €54,000, class I, 1 child":"工資稅，€54,000，第 I 級，1 名子女","Taxable €20,000, no children":"應課稅 €20,000，無子女","Taxable €20,000, 2 children":"應課稅 €20,000，2 名子女","Taxable €30,000, 1 child":"應課稅 €30,000，1 名子女","Taxable €30,000, 4 children":"應課稅 €30,000，4 名子女","Taxable €50,000, no children":"應課稅 €50,000，無子女","Taxable €30,000, age 24":"應課稅 €30,000，24 歲","Income tax + NI, £42,000":"所得稅 + NI，£42,000","Income tax + NI, £110,000 (allowance taper)":"所得稅 + NI，£110,000（免稅額遞減）","INPS employee, RAL €35,000":"僱員 INPS，RAL €35,000","Employee social security, €30,000":"僱員社會保障，€30,000","Employee social insurance, €54,000, childless":"僱員社會保險，€54,000，無子女","Net pay, RAL €35,000 (surcharges 1.43% + 0.8%)":"實收薪金，RAL €35,000（附加稅 1.43% + 0.8%）","National pension, 20+ years, 40 years in Greece":"國家退休金，20 年以上，在希臘 40 年","National pension, 15 years":"國家退休金，15 年","Standard pension: 45 years at average pay, age 67 (gross / month)":"標準退休金：以平均薪金工作 45 年，67 歲（稅前 / 月）","Yearly pension from €100,000 notional capital at 67":"67 歲時 €100,000 名義資本的每年退休金","Maximum pension 2026 (high earner, 45 years)":"2026 年最高退休金（高收入，45 年）","100% of the base with 37 years (base €2,000)":"37 年可得基數的 100%（基數 €2,000）","Full new State Pension, 35 years (per year)":"足額新國家退休金，35 年（每年）","Wage tax, €20,000, class I":"工資稅，€20,000，第 I 級","Wage tax, €40,000, class I":"工資稅，€40,000，第 I 級","Wage tax, €65,000, class I":"工資稅，€65,000，第 I 級","Wage tax + Soli, €100,000, class I":"工資稅 + Soli，€100,000，第 I 級","Wage tax + Soli, €250,000, class I (45% band)":"工資稅 + Soli，€250,000，第 I 級（45% 稅階）","Wage tax, €40,000, class II, 1 child":"工資稅，€40,000，第 II 級，1 名子女","Wage tax, €80,000, class III, 2 children (care-insurance child discount)":"工資稅，€80,000，第 III 級，2 名子女（長期護理保險子女減免）","Taxable €10,000, no children":"應課稅 €10,000，無子女","Taxable €20,000, 3 children":"應課稅 €20,000，3 名子女","Taxable €40,000, 2 children":"應課稅 €40,000，2 名子女","Taxable €50,000, 4 children":"應課稅 €50,000，4 名子女","Taxable €20,000, age 24":"應課稅 €20,000，24 歲","Work-income reduction at €20,000 gross":"稅前 €20,000 的工作收入減免","Low-wage deduction at €17,276 gross":"稅前 €17,276 的低工資扣除","Employer NI, £42,000":"僱主 NI，£42,000","Employee EFKA 13.37%, €1,500 × 14":"僱員 EFKA 13.37%，€1,500 × 14","Monthly EFKA at the €7,761.94 ceiling (gross €10,000)":"按 €7,761.94 上限的每月 EFKA（稅前 €10,000）","INPS employee, RAL €25,000":"僱員 INPS，RAL €25,000","INPS employee, RAL €50,000":"僱員 INPS，RAL €50,000","Employee social security, €20,000":"僱員社會保障，€20,000","Employee social security, €50,000":"僱員社會保障，€50,000","Net pay, RAL €25,000 (Bari)":"實收薪金，RAL €25,000（巴里）","Net pay, RAL €50,000 (Milan)":"實收薪金，RAL €50,000（米蘭）","Early pension at 62 with 15 years: lifelong cut":"投保 15 年 62 歲提早退休：終身扣減","Full pension at 62 with 40 years: cut":"投保 40 年 62 歲足額退休金：扣減","Early pension at 63 with 35 years: cut":"投保 35 年 63 歲提早退休：扣減","15 years of contributions: 50% of the base (base €2,000)":"供款 15 年：基數的 50%（基數 €2,000）","State Pension with 10 qualifying years (per year)":"10 個合資格年份的國家退休金（每年）","Group pension, lump sum after 25 years: tax rate":"團體退休金，25 年後一筆過提取：稅率","Group pension, monthly pension after 12 years: tax rate":"團體退休金，12 年後每月退休金：稅率","Group pension, early lump sum after 3 years: tax rate":"團體退休金，3 年後提早一筆過提取：稅率","Severance after 3 years (months of pay)":"3 年後的遣散費（月薪數）","Severance after 16+ years (months of pay)":"16 年以上的遣散費（月薪數）","Maximum statutory redundancy pay":"法定裁員補償上限","NASpI monthly maximum":"NASpI 每月上限","Kindergeld, 2 children (per year)":"Kindergeld，2 名子女（每年）","Child benefit, 2 children (per year)":"兒童福利金，2 名子女（每年）","Checks passed":"通過的核對","within €25 or 0.5% of the official figure":"與官方數字相差 €25 或 0.5% 以內","Largest difference":"最大差異","per year":"每年","Areas covered":"涵蓋範圍","tax, contributions, net pay, state and private pensions, termination, benefits":"稅款、供款、實收薪金、國家及私人退休金、離職、福利","Accuracy checks against official sources":"與官方來源的準確度核對","Case (2026)":"個案（2026）","Official":"官方","This app":"本應用程式","Source":"來源","Pensions: official 2026 amounts (Greek national pension, German pension value, Italian transformation coefficients, Spanish maximum pension and scale, UK State Pension). Germany tax: official BMF wage-tax interface (Lohnsteuer 2026). Greece: tax table for Law 5246/2025. Italy and Spain: published 2026 calculations (Spain on the general scale; Spanish payroll withholding can differ slightly from the final annual tax). UK: HMRC 2026/27 rates applied by hand. Data last checked October 2026. Social-security rates, ceilings and pension rules were checked separately against 2026 official notices (see each country’s rules).":"退休金：2026 年官方金額（希臘國家退休金、德國退休金值、意大利轉換系數、西班牙最高退休金及比例表、英國國家退休金）。德國稅款：德國聯邦財政部官方工資稅介面（Lohnsteuer 2026）。希臘：第 5246/2025 號法律稅表。意大利及西班牙：已公佈的 2026 年計算（西班牙採用一般稅階；西班牙薪酬預扣可能與最終年度稅款略有不同）。英國：人手套用 HMRC 2026/27 稅率。數據最後核對：2026 年 10 月。社會保障費率、上限及退休金規則已另行按 2026 年官方公告核對（見各國規則）。","New-resident regimes applied: Greece art. 5C (income tax on 50% of pay, 7 years), Italy impatriati (50% exempt, 60% with a minor child, 5 years), Spain Beckham law (flat 24%, 6 years). Germany has no such regime; the UK taxes UK work in full (its 4-year regime covers foreign income and up to 30% of pay for workdays abroad). Conditions apply, e.g. not tax-resident there in recent years.":"適用的新居民制度：希臘第 5C 條（7 年內只就 50% 薪金繳所得稅）、意大利 impatriati（50% 免稅，有未成年子女為 60%，5 年）、西班牙貝克漢法（劃一 24%，6 年）。德國沒有此類制度；英國對在英國的工作全數課稅（其 4 年制度涵蓋外國收入，以及海外工作日最多 30% 的薪金）。須符合條件，例如近年並非當地稅務居民。","Estimates for guidance only, using 2026 rules for {c}. {caveat} For exact figures, check your payslip or a tax adviser. {res}":"僅供參考的估算，採用 {c} 的 2026 年規則。{caveat} 如需準確數字，請查閱你的糧單或諮詢稅務顧問。{res}","Estimates for guidance only. Overtime premiums usually come from your contract or collective agreement, so enter yours; tax is estimated at your 2026 marginal rate for {c}. {res}":"僅供參考的估算。超時津貼通常來自你的合約或集體協議，請輸入你的數字；稅款按 {c} 2026 年你的邊際稅率估算。{res}","Simplified comparison using 2026 rules for {c}. Real business costs, VAT, tax prepayments and payment timing are not modelled, and freelancers give up paid leave, sick pay and dismissal protection. Talk to an accountant before switching. {res}":"採用 {c} 2026 年規則的簡化比較。不計實際業務成本、增值稅、預繳稅款及收款時間；自僱人士亦失去有薪假期、病假薪酬及解僱保障。轉為自僱前請先諮詢會計師。{res}","Projection under current law for {c}, in today’s money. Pension rules change often; past earnings, life expectancy and indexation are simplified, and transitional rules for older workers are not modelled. Check your official pension record. {res}":"根據 {c} 現行法例作出的推算，以今天的幣值計。退休金規則經常改變；過往收入、預期壽命及指數化已簡化，亦未計及較年長僱員的過渡規則。請查閱你的官方退休金紀錄。{res}","Illustration only: the plan return is your assumption after fees and is not guaranteed. Tax limits are 2026 values for {c}; tax on payouts depends on your income in retirement. Check your plan’s rules with HR or the provider. {res}":"僅作說明：計劃回報是你的假設（已扣費用），並無保證。稅務上限為 {c} 2026 年的數值；提取時的稅款視乎你退休時的收入。請向人力資源部或計劃供應商查詢你計劃的規則。{res}","Legal minimums for {c}; contracts and collective agreements often give more, and regional or local holidays are not all listed. {res}":"{c} 的法定最低；合約及集體協議通常給予更多，地區或地方假期未全部列出。{res}","Estimates for a standard indefinite contract in {c}. Actual amounts depend on your contract, collective agreement, the reason for dismissal and any settlement; unemployment benefits need enough contributions. Get advice early: deadlines are short. {res}":"{c} 標準無限期合約的估算。實際金額視乎你的合約、集體協議、解僱原因及任何和解；失業津貼須有足夠供款。請盡早尋求意見：期限很短。{res}","Monthly wage tax follows the official 2026 formula (checked against the BMF calculator); your annual tax return can differ. Private health insurance, Saxony’s care rate, company cars and other benefits in kind are not modelled.":"每月工資稅按官方 2026 年公式計算（已與德國聯邦財政部計算機核對）；你的年度報稅結果可能不同。未計及私人醫療保險、薩克森州的長期護理費率、公司汽車及其他實物福利。","Regional and municipal surcharges vary by place; deductions for dependants, Assegno Unico and benefits in kind are not modelled, and payroll spreads the tax over the months differently.":"地區及市政附加稅因地而異；未計及受養人扣除、Assegno Unico 及實物福利，而薪酬系統攤分各月稅款的方式亦有所不同。","Only the general, Madrid and Catalonia scales are included; other regions differ slightly. Payroll withholding (retenciones) can differ from the final annual tax settled in your return.":"只包括一般、馬德里及加泰羅尼亞稅階；其他地區略有不同。薪酬預扣（retenciones）可能與你報稅結算的最終年度稅款不同。","Rates for England, Wales and Northern Ireland. Scotland, student loans, pension contributions and benefits in kind are not included, and your tax code can change monthly deductions.":"英格蘭、威爾斯及北愛爾蘭的稅率。不包括蘇格蘭、學生貸款、退休金供款及實物福利，而你的稅務編碼可能改變每月扣款。","Official sources: BMF Lohnsteuerrechner, Deutsche Rentenversicherung (Renteninformation), Bundesagentur für Arbeit.":"官方來源：BMF Lohnsteuerrechner、Deutsche Rentenversicherung（Renteninformation）、Bundesagentur für Arbeit。","Official sources: Agenzia delle Entrate, INPS (estratto conto contributivo, simulator “La mia pensione futura”).":"官方來源：Agenzia delle Entrate、INPS（estratto conto contributivo、模擬器「La mia pensione futura」）。","Official sources: Agencia Tributaria (withholding simulator), Seguridad Social (Tu Seguridad Social), SEPE.":"官方來源：Agencia Tributaria（預扣稅模擬器）、Seguridad Social（Tu Seguridad Social）、SEPE。","Official sources: GOV.UK (HMRC tax calculator, Check your State Pension forecast) and Acas for employment rights.":"官方來源：GOV.UK（HMRC 稅務計算機、Check your State Pension forecast），以及就業權利方面的 Acas。","Old-age insurance 6.90% + 0.40%":"老年保險 6.90% + 0.40%","Supplementary pension AGIRC-ARRCO (incl. CEG/CET)":"補充退休金 AGIRC-ARRCO（包括 CEG/CET）","CSG and CRDS 9.7% (on 98.25% of pay)":"CSG 及 CRDS 9.7%（按 98.25% 薪金計）","Company health plan (mutuelle), your half":"公司醫療計劃（mutuelle），你的一半","Income tax (scale, withheld at source)":"所得稅（稅階，源頭預扣）","Family allowance (paid separately)":"家庭津貼（另行發放）","Micro-entrepreneur contributions (URSSAF)":"微型企業家供款（URSSAF）","by collective agreement":"按集體協議","worked or paid":"工作或代通知金","1–3 months (agreement)":"1–3 個月（協議）","Legal severance":"法定遣散費","France":"法國","Tax household":"稅務家庭","Single":"單身","Married or PACS, sole earner":"已婚或 PACS，單一收入","Company health plan total / month (half paid by employer)":"公司醫療計劃總額 / 月（僱主支付一半）","Executive status (cadre)":"行政人員身份（cadre）","Activity":"業務類別","Liberal profession (BNC)":"自由專業（BNC）","Services (BIC)":"服務（BIC）","Sales (BIC)":"銷售（BIC）","Flat income-tax option (versement libératoire)":"劃一所得稅選項（versement libératoire）","2026 scale (2025 income): 0% to €11,600, 11% to €29,579, 30% to €84,577, 41% to €181,917, 45% above, per tax share after a 10% expense allowance (€509–14,555). Family quotient: 1 share per adult, ½ for each of the first two children, 1 from the third, capped at €1,807 per half share; low-tax reduction (décote) below €1,982 of tax for a single person. Withheld monthly at source.":"2026 年稅階（2025 年收入）：€11,600 以內 0%，€29,579 以內 11%，€84,577 以內 30%，€181,917 以內 41%，以上 45%，按每個稅務份額計算，並先扣除 10% 開支免稅額（€509–14,555）。家庭商數：每名成人 1 份，首兩名子女每名 ½ 份，第三名起每名 1 份，每半份上限 €1,807；單身人士稅款低於 €1,982 時可獲低稅減免（décote）。每月源頭預扣。","Social contributions":"社會供款","Employee about 22%: old-age 6.90% up to the ceiling (€4,005/month) + 0.40%, AGIRC-ARRCO 4.01% (10.80% above the ceiling incl. CEG), CSG/CRDS 9.7% on 98.25% of pay, plus half the company health plan. Employer about 43% before the 2026 general reduction (RGDU), which removes up to 39.81 points at the minimum wage and fades out at 3× it (€5,469/month).":"僱員約 22%：老年保險 6.90%（上限 €4,005/月）+ 0.40%，AGIRC-ARRCO 4.01%（超出上限部分 10.80%，包括 CEG），CSG/CRDS 按 98.25% 薪金繳 9.7%，另加公司醫療計劃的一半。僱主約 43%，未計 2026 年一般減免（RGDU）；該減免在最低工資時最多減 39.81 個百分點，至最低工資 3 倍（€5,469/月）時完全取消。","Family":"家庭","Family allowance from the 2nd child: €152.25/month for 2 children, €347.32 for 3 (April 2026), lower for higher incomes. Calculated for one taxpayer; married couples file jointly.":"第 2 名子女起的家庭津貼：2 名子女每月 €152.25，3 名 €347.32（2026 年 4 月），高收入者較低。按一名納稅人計算；已婚夫婦合併報稅。","Legal premiums":"法定津貼","Hours beyond 35 a week: +25% for the first 8 (36th to 43rd hour), +50% beyond, unless an agreement sets at least +10%. Usual annual quota 220 hours; max 48 hours in a week and 44 on average over 12 weeks.":"每週超過 35 小時：首 8 小時（第 36 至 43 小時）+25%，以上 +50%，除非協議訂明至少 +10%。慣常年度上限 220 小時；每週最多 48 小時，12 週平均最多 44 小時。","Tax-free overtime":"免稅超時薪酬","Overtime pay is exempt from income tax up to €7,500 net a year, and employee pension contributions on it are cut by 11.31%. Both are applied here.":"超時薪酬每年淨額 €7,500 以內免繳所得稅，其僱員退休金供款亦減少 11.31%。兩者均已在此計算。","220 h / year (quota)":"220 小時 / 年（上限）","Contributions on turnover: 25.6% liberal professions (BNC), 21.2% services, 12.3% sales (2026), plus 0.1–0.3% training. Income tax on turnover minus a flat allowance of 34%, 50% or 71%, or optionally a flat 2.2%, 1.7% or 1% of turnover. Turnover caps €83,600 (services, BNC) and €203,100 (sales). Real costs are not deductible. No VAT below the VAT threshold.":"按營業額供款：自由專業（BNC）25.6%、服務 21.2%、銷售 12.3%（2026），另加 0.1–0.3% 培訓。所得稅按營業額減去 34%、50% 或 71% 的劃一免稅額計算，或可選擇劃一按營業額的 2.2%、1.7% 或 1% 繳稅。營業額上限：€83,600（服務、BNC）及 €203,100（銷售）。實際成本不可扣除。低於增值稅起徵點不收增值稅。","Basic pension (CNAV)":"基本退休金（CNAV）","Average of your best 25 years (capped at the social-security ceiling) × 50% × quarters insured ÷ quarters required. Each missing quarter cuts the 50% by 0.625 points (max 20 quarters), unless you claim at 67. Quarters beyond the requirement after the legal age add 1.25% each.":"你最佳 25 年的平均收入（上限為社會保障上限）× 50% × 投保季度 ÷ 所需季度。每缺少一個季度，50% 減 0.625 個百分點（最多 20 個季度），除非你在 67 歲申領。法定年齡後超出要求的季度每個增加 1.25%。","Ages after the 2026 suspension":"2026 年暫停改革後的年齡","The 2023 reform is suspended until January 2028 (LFSS 2026): legal age 62y9m for those born in 1964, about 63 for 1965, 63y3m for 1966, 63y6m for 1967, 63y9m for 1968, 64 later under current law; 170 quarters for 1964, 171 for 1965, 172 from 1966. Full rate automatically at 67.":"2023 年改革暫停至 2028 年 1 月（LFSS 2026）：1964 年出生者法定年齡為 62 歲 9 個月，1965 年約 63 歲，1966 年 63 歲 3 個月，1967 年 63 歲 6 個月，1968 年 63 歲 9 個月，其後按現行法例為 64 歲；1964 年出生者需 170 個季度，1965 年 171 個，1966 年起 172 個。67 歲自動享有全額比率。","Supplementary pension (AGIRC-ARRCO)":"補充退休金（AGIRC-ARRCO）","Points = 6.20% of pay up to the ceiling + 17% above, ÷ €20.1877; each point pays €1.4386 a year (frozen until October 2026). Net of CSG, CRDS and CASA (about 9.1%) and income tax.":"點數 = 上限以內薪金的 6.20% + 超出部分的 17%，÷ €20.1877；每點每年支付 €1.4386（凍結至 2026 年 10 月）。已扣除 CSG、CRDS 及 CASA（約 9.1%）及所得稅。","Plan d’épargne retraite (PER): your voluntary payments are deducted from taxable income within the limit; employer payments into a company PER are free of income tax but carry CSG/CRDS. At retirement, the deducted payments are taxed at your income-tax rate and gains at the 31.4% flat tax (from 2026); a lump sum or an annuity can be chosen.":"Plan d’épargne retraite（PER）：你的自願供款可在上限內從應課稅收入中扣除；僱主向公司 PER 的供款免繳所得稅，但須繳 CSG/CRDS。退休時，已扣除的供款按你的所得稅率課稅，收益按 31.4% 劃一稅率課稅（2026 年起）；可選擇一筆過或年金。","Victory in Europe Day":"歐洲勝利日","Bastille Day":"國慶日（巴士底日）","Armistice Day":"停戰紀念日","2.5 working days per month: 30 working days on a 6-day count, i.e. 25 days on a 5-day week (5 weeks), taken mainly between May and October; 4 weeks can be taken in summer. Many employees also get RTT days for working more than 35 hours. 11 public holidays; Alsace-Moselle has 2 more.":"每月 2.5 個工作天：按 6 天計共 30 個工作天，即 5 天工作週 25 天（5 週），主要在 5 月至 10 月放取；夏季可放 4 週。很多僱員因每週工作超過 35 小時亦獲 RTT 假期。11 天公眾假期；阿爾薩斯-摩澤爾多 2 天。","16 weeks (6 before, 10 after birth); 26 from the 3rd child":"16 週（產前 6 週、產後 10 週）；第 3 名子女起 26 週","Daily allowance from health insurance, up to about €104/day":"醫療保險每日津貼，最多約每天 €104","25 days (32 for twins), 4 compulsory right after birth, plus 3 days birth leave":"25 天（雙胞胎 32 天），出生後即時強制 4 天，另加 3 天出生假","Health-insurance allowance; birth days paid by employer":"醫療保險津貼；出生假由僱主支付","Additional birth leave (from July 2026)":"額外出生假（2026 年 7 月起）","1 or 2 months per parent after maternity or paternity leave":"產假或侍產假後每名家長 1 或 2 個月","70% of net pay the 1st month, 60% the 2nd (capped)":"首月實收的 70%，第 2 個月 60%（設上限）","Until the child turns 3, full or part time":"直至子女 3 歲，全職或兼職","PreParE allowance (~€460/month full time) or unpaid":"PreParE 津貼（全職約每月 €460）或無薪","Sick child":"子女患病","3 days a year (5 if under 1 or 3+ children), child under 16":"每年 3 天（子女未滿 1 歲或有 3 名或以上子女為 5 天），子女 16 歲以下","Unpaid unless the agreement says otherwise":"無薪，除非協議另有規定","Family events":"家庭事件","Wedding or PACS 4 days, death of a child 14 days, of a spouse or parent 3 days":"結婚或 PACS 4 天，子女去世 14 天，配偶或父母去世 3 天","Paid by employer":"由僱主支付","3 waiting days, then health-insurance allowance":"3 天等候期，其後為醫療保險津貼","50% of pay; employer tops up to 90% after 1 year of service":"薪金的 50%；服務滿 1 年後僱主補足至 90%","Dismissal (personal or economic)":"解僱（個人或經濟原因）","Mutual termination (rupture conventionnelle)":"雙方協議終止（rupture conventionnelle）","After 8 months of service: ¼ month’s pay per year for the first 10 years, ⅓ per year beyond (more under many collective agreements). Free of income tax; free of contributions up to 2× the annual ceiling. Not due for serious misconduct.":"服務滿 8 個月後：首 10 年每年 ¼ 個月薪金，其後每年 ⅓（很多集體協議更多）。免繳所得稅；年度上限 2 倍以內免供款。嚴重不當行為者不獲支付。","Notice and mutual termination":"通知期及雙方協議終止","Notice: 1 month after 6 months of service, 2 months after 2 years (worked or paid). A rupture conventionnelle needs at least the legal severance, gives the right to unemployment benefit and has a 15-day withdrawal period.":"通知期：服務滿 6 個月後 1 個月，滿 2 年後 2 個月（工作或代通知金）。rupture conventionnelle 須至少支付法定遣散費，可享失業津貼，並設 15 天撤回期。","Unemployment benefit (ARE)":"失業津貼（ARE）","The higher of 57% of the daily reference wage or 40.4% + €13.18, max 75% (and €300.21/day). Duration 75% of the time worked in the last 24 months (36 from 55): max 18 months, 22.5 at 55–56, 27 from 57; −30% after 6 months on high benefits under 55. Not after resignation.":"每日參考工資的 57% 或 40.4% + €13.18，以較高者為準，最多 75%（及每天 €300.21）。期限為最近 24 個月（55 歲起為 36 個月）工作時間的 75%：最多 18 個月，55–56 歲 22.5 個月，57 歲起 27 個月；55 歲以下領取高額津貼者 6 個月後 −30%。辭職者不獲發放。","Paying {c} a year (5% of salary) into a PER lowers your income tax by about <b>{s}</b>.":"每年向 PER 供款 {c}（薪金的 5%），可令你的所得稅減少約 <b>{s}</b>。","Overtime is tax-free up to €7,500 a year and carries lower contributions: see the Extra pay tab.":"超時薪酬每年 €7,500 以內免稅，供款亦較低：見「額外薪酬」分頁。","Family allowance from the 2nd child (€152.25/month for 2, €347.32 for 3 from April 2026), halved or quartered for high household incomes. Couples are taxed jointly in France, which this table does not model.":"第 2 名子女起的家庭津貼（2 名每月 €152.25，3 名 €347.32，2026 年 4 月起），家庭收入高時減半或減至四分之一。法國夫婦合併課稅，本表未有計算。","Legal severance ¼ month per year (⅓ after 10 years), tax-free":"法定遣散費每年 ¼ 個月（10 年後 ⅓），免稅","16 weeks paid by health insurance (up to ~€104/day)":"16 週，由醫療保險支付（最多約每天 €104）","25 days paid by health insurance + 3 birth days":"25 天由醫療保險支付 + 3 天出生假","Until age 3 (PreParE ~€460/month); new birth leave 1–2 months per parent at 70%/60% of net":"直至 3 歲（PreParE 約每月 €460）；新出生假每名家長 1–2 個月，按實收的 70%/60%","3 waiting days, then 50% (90% with employer top-up after 1 year)":"3 天等候期，其後 50%（服務滿 1 年後僱主補足至 90%）","Non-executive employee in a company with fewer than 11 staff, standard accident rate 2.08%; collective-agreement extras (13th month, provident schemes), meal vouchers and transport support are not modelled. Income tax is the annual scale for one tax household; monthly withholding uses a personal rate that can differ.":"少於 11 名員工公司的非行政人員僱員，標準工傷保險費率 2.08%；集體協議額外福利（第 13 個月、公積金計劃）、膳食券及交通資助未有計算。所得稅按一個稅務家庭的年度稅階計算；每月預扣採用個人稅率，可能有所不同。","Official sources: URSSAF (mon-entreprise simulator), impots.gouv.fr, info-retraite.fr, France Travail.":"官方來源：URSSAF（mon-entreprise 模擬器）、impots.gouv.fr、info-retraite.fr、France Travail。","Employee contributions, €3,000/month, no health plan":"僱員供款，€3,000/月，無醫療計劃","Employee contributions, €4,500/month (above ceiling)":"僱員供款，€4,500/月（超出上限）","Employee contributions, €7,000/month":"僱員供款，€7,000/月","Employee contributions at the minimum wage (€1,823.03)":"最低工資的僱員供款（€1,823.03）","Net before income tax, €3,000/month, default €40 health plan":"未計所得稅的實收，€3,000/月，預設 €40 醫療計劃","Employer cost at the minimum wage (with RGDU)":"最低工資的僱主成本（連 RGDU）","Employer cost, €3,000/month":"僱主成本，€3,000/月","Employer cost, €7,000/month":"僱主成本，€7,000/月","Taxable pay, €3,000/month, no health plan":"應課稅薪金，€3,000/月，無醫療計劃","Income tax, single, taxable income €30,000":"所得稅，單身，應課稅收入 €30,000","Income tax, single, €20,000 (with décote)":"所得稅，單身，€20,000（連 décote）","Income tax, couple + 2 children, €60,000":"所得稅，夫婦 + 2 名子女，€60,000","AGIRC-ARRCO: 1,000 points (per year)":"AGIRC-ARRCO：1,000 點（每年）","Legal pension age, born 1966 (years)":"法定退休年齡，1966 年出生（歲）","Basic pension rate with 8 quarters missing":"缺少 8 個季度的基本退休金比率","Legal severance, 12 years at €3,000":"法定遣散費，12 年，€3,000","ARE daily benefit for a €100 daily reference wage":"每日參考工資 €100 的 ARE 每日津貼","Family allowance, 2 children (per year)":"家庭津貼，2 名子女（每年）","PER deduction cap for a €30,000 salary":"€30,000 薪金的 PER 扣除上限","Pension fund (your share)":"退休基金（你的部分）","National insurance (AOW, Anw, Wlz) after credits":"國民保險（AOW、Anw、Wlz），扣除抵免後","Income tax (box 1) after credits":"所得稅（box 1），扣除抵免後","Tax credits used (general + labour)":"已用稅收抵免（一般 + 勞動）","Kinderbijslag (paid separately, ages 6–11)":"Kinderbijslag（另行發放，6–11 歲）","Health contribution (Zvw 4.85%) + national insurance":"醫療供款（Zvw 4.85%）+ 國民保險","Transition payment (⅓ month per year)":"過渡補償（每年 ⅓ 個月）","employer notice (1 month less via UWV)":"僱主通知期（經 UWV 少 1 個月）","Employer notice":"僱主通知期","Transition payment":"過渡補償","month per year":"每年月數","Netherlands":"荷蘭","Pension fund, your share (% of pay above €19,554)":"退休基金，你的部分（超過 €19,554 薪金的 %）","Workplace pension accrual (% a year)":"職業退休金累算（每年 %）","Box 1 tax 2026":"2026 年 box 1 稅","35.75% up to €38,883 (of which 27.65% national insurance: AOW, Anw, Wlz), 37.56% up to €78,426, 49.50% above. General tax credit up to €3,115 (fading 6.398% above €29,736) and labour tax credit up to €5,685. The Bonus field holds the 8% holiday allowance (vakantiegeld).":"€38,883 以內 35.75%（其中 27.65% 為國民保險：AOW、Anw、Wlz），€78,426 以內 37.56%，以上 49.50%。一般稅收抵免最多 €3,115（€29,736 以上按 6.398% 遞減），勞動稅收抵免最多 €5,685。「花紅」欄包括 8% 假期津貼（vakantiegeld）。","Employer and pension fund":"僱主及退休基金","Employees pay no separate social contributions; the employer pays unemployment (2.74%), disability (6.27% + 0.50%), sector fund (~1.52%) and health (Zvw 6.10%) up to €79,409. Most employees also pay into a sector pension fund, usually 6–9% of pay above a franchise: enter yours.":"僱員不須另付社會供款；僱主支付失業（2.74%）、傷殘（6.27% + 0.50%）、行業基金（約 1.52%）及醫療（Zvw 6.10%），上限 €79,409。大部分僱員亦向行業退休基金供款，通常為免稅額以上薪金的 6–9%：請輸入你的數字。","The 30% ruling for new residents, health-insurance premium (~€150/month, paid separately) and allowances (zorgtoeslag, huurtoeslag, kindgebonden budget).":"新居民 30% 優惠、醫療保險保費（約每月 €150，另行支付）及津貼（zorgtoeslag、huurtoeslag、kindgebonden budget）。","Dutch law sets no overtime premium; it comes from your contract or collective agreement (cao), often 25–50% or time off. Max 12 hours a day and 60 a week, 48 a week on average over 16 weeks.":"荷蘭法律沒有規定超時津貼；津貼來自你的合約或集體協議（cao），通常為 25–50% 或補假。每天最多 12 小時、每週 60 小時，16 週平均每週 48 小時。","Overtime is taxed like normal pay at your marginal box 1 rate, which includes the phase-out of tax credits.":"超時薪酬與一般薪金一樣，按你的 box 1 邊際稅率課稅，當中已計入稅收抵免的遞減。","Zzp (sole trader)":"Zzp（獨資經營者）","Self-employed deduction €1,200 (1,225 hours a year), then the SME profit exemption of 12.7%; box 1 tax with the general and labour credits; income-related health contribution 4.85% up to €79,412. No unemployment or disability cover and no pension fund unless you arrange it.":"自僱扣除 €1,200（每年 1,225 小時），其後中小企利潤豁免 12.7%；box 1 稅連一般及勞動抵免；按收入計算的醫療供款 4.85%，上限 €79,412。除非你自行安排，否則沒有失業或傷殘保障，亦沒有退休基金。","AOW (state pension)":"AOW（國家退休金）","2% for every year you live or work in the Netherlands in the 50 years before AOW age; full single AOW €1,662.16 gross a month (July 2026). AOW age 67 in 2026–2027 and 67 years 3 months from 2028, then linked to life expectancy.":"在 AOW 年齡前 50 年內，每在荷蘭居住或工作一年可得 2%；單身人士足額 AOW 為每月稅前 €1,662.16（2026 年 7 月）。2026–2027 年 AOW 年齡為 67 歲，2028 年起為 67 歲 3 個月，其後與預期壽命掛鈎。","Most employees build a second pension in a sector fund, moving to the new contribution-based system (Wtp) by 2028. Here estimated as an accrual per year on pay above the franchise; check your fund’s Uniform Pension Overview (UPO) on mijnpensioenoverzicht.nl.":"大部分僱員在行業基金累積第二份退休金，並將於 2028 年前轉為新的供款制（Wtp）。這裡按免稅額以上薪金每年的累算額估算；請在 mijnpensioenoverzicht.nl 查閱你基金的統一退休金概覽（UPO）。","Tax in retirement":"退休後的稅款","From AOW age the first bracket drops to 17.85% (no AOW premium) and credits are lower. Early workplace pension is possible from about 60 with a lower amount (≈5% a year here).":"由 AOW 年齡起，第一個稅階降至 17.85%（不須繳 AOW 保費），抵免亦較低。職業退休金可由約 60 歲起提早領取，金額較低（這裡約每年 5%）。","Lijfrente / extra pension saving: contributions within the annual room (jaarruimte) are deducted at your box 1 rate; payouts from retirement are taxed as income, usually at a lower rate. Money saved outside it falls in box 3 (wealth tax on a deemed return).":"Lijfrente / 額外退休儲蓄：在年度空間（jaarruimte）內的供款可按你的 box 1 稅率扣除；退休後的提取作收入課稅，通常稅率較低。在空間以外的儲蓄歸入 box 3（按推定回報徵收的財富稅）。","King’s Day":"國王節","At least 4 times your weekly working days a year (20 on a 5-day week); most collective agreements give 25. Statutory days expire 6 months after the year ends. Holiday allowance of 8% of pay is paid on top, usually in May. Liberation Day (5 May) is a paid holiday only in some agreements, every year or every 5 years.":"每年至少為每週工作天數的 4 倍（5 天工作週 20 天）；大部分集體協議給予 25 天。法定假期在年底後 6 個月失效。另外支付相當於薪金 8% 的假期津貼，通常在 5 月發放。解放日（5 月 5 日）只在部分協議中為有薪假期，每年或每 5 年一次。","Pregnancy and maternity leave":"懷孕及產假","16 weeks (4–6 before the due date)":"16 週（預產期前 4–6 週）","100% from UWV, up to the maximum daily wage":"UWV 支付 100%，以每日工資上限為限","Birth leave for the partner":"伴侶出生假","1 working week within 4 weeks of the birth":"出生後 4 週內 1 個工作週","100% by employer":"僱主支付 100%","Additional birth leave":"額外出生假","5 weeks within 6 months of the birth":"出生後 6 個月內 5 週","70% from UWV":"UWV 支付 70%","26 times your weekly hours per parent until the child is 8; 9 weeks paid if taken in the first year":"每名家長為每週工時的 26 倍，直至子女 8 歲；如在首年放取，9 週有薪","70% from UWV for 9 weeks, rest unpaid":"UWV 支付 70%，為期 9 週，其餘無薪","Short-term care leave":"短期照顧假","2 times your weekly hours a year to care for a sick relative":"每年為每週工時的 2 倍，用於照顧患病親屬","70% by employer":"僱主支付 70%","Long-term care leave":"長期照顧假","6 times your weekly hours a year":"每年為每週工時的 6 倍","Up to 2 years of continued pay":"最多 2 年繼續支薪","At least 70% (often 100% the 1st year)":"至少 70%（首年通常 100%）","Dismissal (UWV permit or court)":"解僱（UWV 許可或法院）","Settlement agreement (vaststellingsovereenkomst)":"和解協議（vaststellingsovereenkomst）","On dismissal by the employer: ⅓ of a month’s pay (including holiday allowance and fixed extras) for every year of service, counted pro rata, from day one; maximum €102,000 or one year’s pay if higher (2026). Taxed as income. In a settlement agreement the amount is negotiated, often at least this.":"僱主解僱時：每服務一年可得 ⅓ 個月薪金（包括假期津貼及固定額外薪酬），按比例計算，由第一天起；上限 €102,000 或一年薪金（以較高者為準）（2026）。作收入課稅。和解協議中的金額經協商釐定，通常至少為此數。","Employer: 1 month under 5 years of service, 2 months for 5–10, 3 for 10–15, 4 from 15 (1 month less after a UWV permit, minimum 1). Employee: 1 month.":"僱主：服務少於 5 年 1 個月，5–10 年 2 個月，10–15 年 3 個月，15 年起 4 個月（取得 UWV 許可後少 1 個月，最少 1 個月）。僱員：1 個月。","Unemployment benefit (WW)":"失業津貼（WW）","75% of your daily wage for 2 months, then 70%, with the daily wage capped at €304.25 (2026). Duration: 3 months, plus 1 month per year of work history (half a month per year after 10 years), up to 24 months. You must have worked 26 of the last 36 weeks; not after resigning.":"首 2 個月為日薪的 75%，其後 70%，日薪上限 €304.25（2026）。期限：3 個月，另加每年工作經驗 1 個月（10 年後每年半個月），最多 24 個月。須在最近 36 週內工作 26 週；辭職者不獲發放。","The Bonus field holds your 8% holiday allowance (vakantiegeld): remove it if your pay already includes it.":"「花紅」欄包括你的 8% 假期津貼（vakantiegeld）：如你的薪金已包括此項，請刪除。","Above €45,592 the labour tax credit fades by 6.51% of each extra euro, so your real marginal rate is higher than the 37.56% bracket.":"超過 €45,592 後，勞動稅收抵免按每多一歐元的 6.51% 遞減，所以你的實際邊際稅率高於 37.56% 稅階。","Kinderbijslag €295–426 per child per quarter depending on age (2026), not means-tested; the income-related kindgebonden budget comes on top for lower incomes.":"Kinderbijslag 視乎年齡每名子女每季 €295–426（2026），不設入息審查；低收入家庭另可獲按收入計算的 kindgebonden budget。","Transition payment ⅓ month per year (taxed)":"過渡補償每年 ⅓ 個月（須課稅）","16 weeks at 100% (UWV)":"16 週 100%（UWV）","1 week at 100% + 5 weeks at 70%":"1 週 100% + 5 週 70%","26 weeks per parent until 8; 9 paid at 70% in the 1st year":"每名家長 26 週，直至 8 歲；首年 9 週按 70% 支付","Up to 2 years at 70% or more":"最多 2 年，70% 或以上","Annual tax as in the return; monthly payroll withholding uses the tables and credits spread over the year. The 30% ruling, health-insurance premium, allowances and cao-specific extras are not modelled.":"年度稅款按報稅計算；每月薪酬預扣採用稅表，並把抵免攤分至全年。未計及 30% 優惠、醫療保險保費、津貼及 cao 特有的額外福利。","Official sources: Belastingdienst, SVB (AOW, kinderbijslag), UWV, mijnpensioenoverzicht.nl.":"官方來源：Belastingdienst、SVB（AOW、kinderbijslag）、UWV、mijnpensioenoverzicht.nl。","General tax credit at €50,000":"€50,000 的一般稅收抵免","General tax credit reaches zero":"一般稅收抵免減至零","Maximum labour tax credit (at €45,592)":"最高勞動稅收抵免（€45,592 時）","Box 1 tax before credits, €60,000":"未計抵免的 box 1 稅，€60,000","Full single AOW (per month, gross)":"單身人士足額 AOW（每月，稅前）","Transition payment, 6 years at €4,320/month (incl. holiday pay)":"過渡補償，6 年，€4,320/月（包括假期津貼）","Maximum WW base per month":"每月 WW 基數上限","Kinderbijslag, child 6–11, first half 2026 (per quarter)":"Kinderbijslag，6–11 歲子女，2026 年上半年（每季）","Social security 13.07% after the work bonus":"扣除工作獎勵後的社會保障 13.07%","Special social-security contribution":"特別社會保障供款","Work bonus (lower contributions + tax credit)":"工作獎勵（較低供款 + 稅收抵免）","Flat professional expenses deducted (30%, max €6,070)":"已扣除的劃一專業開支（30%，最多 €6,070）","Tax-free sum":"免稅額","Child benefit, Flanders (paid separately)":"兒童福利金，法蘭德斯（另行發放）","Social contributions for the self-employed (20.5%)":"自僱人士社會供款（20.5%）","worked, or paid as an indemnity":"工作或以賠償支付","If you resign":"如你辭職","Belgium":"比利時","Municipal surcharge (%)":"市政附加稅（%）","Household rate (spouse with no or low pension)":"家庭費率（配偶沒有退休金或退休金很低）","Income tax 2026":"2026 年所得稅","Income 2026 (tax year 2027): 25% up to €16,720, 40% up to €29,510, 45% up to €51,070, 50% above, after social security and flat professional expenses (30%, max €6,070). Tax-free sum €11,550 plus €2,130 for 1 child, €5,130 for 2, €11,440 for 3. Municipal surcharge 0–9% of the tax (often 6–8%). Default pay: 13 months (end-of-year bonus) plus double holiday pay of 92% of a month in the Bonus field.":"2026 年收入（2027 課稅年度）：€16,720 以內 25%，€29,510 以內 40%，€51,070 以內 45%，以上 50%，已扣除社會保障及劃一專業開支（30%，最多 €6,070）。免稅額 €11,550，1 名子女另加 €2,130，2 名 €5,130，3 名 €11,440。市政附加稅為稅款的 0–9%（通常 6–8%）。預設薪酬：13 個月（年終花紅），另於「花紅」欄計入相當於一個月 92% 的雙倍假期薪酬。","Employee 13.07% of gross pay, reduced by the work bonus for monthly pay up to €3,403.62 (plus a tax credit of 33.14% / 52.54% of it). Special social-security contribution €0–60.94 a month depending on pay. Employer about 25% (capped from 2026), before structural reductions for low wages.":"僱員：稅前薪金的 13.07%，月薪最多 €3,403.62 者可獲工作獎勵扣減（另加其 33.14% / 52.54% 的稅收抵免）。特別社會保障供款視乎薪金每月 €0–60.94。僱主約 25%（2026 年起設上限），未計低工資的結構性減免。","Joint taxation of married couples (marital quotient), meal vouchers, company car and other benefits in kind, regional tax differences and the refundable child tax credit.":"已婚夫婦合併課稅（婚姻商數）、膳食券、公司汽車及其他實物福利、地區稅務差異及可退還的子女稅收抵免。","+50% for hours beyond 9 a day or 40 a week (or the agreed limit), +100% on Sundays and public holidays. Up to 11 hours a day and 50 a week; overtime must usually be recovered as time off within the reference period, except voluntary overtime (up to 360 hours a year from 2026).":"每天超過 9 小時或每週超過 40 小時（或協議上限）的工時 +50%，星期日及公眾假期 +100%。每天最多 11 小時、每週 50 小時；超時工作通常須在參考期內以補假抵銷，自願超時工作除外（2026 年起每年最多 360 小時）。","Overtime is taxed at your marginal rate here. A special tax reduction on the first 180 overtime hours with a premium and the new tax-free voluntary hours can lower this; ask your payroll.":"這裡的超時薪酬按你的邊際稅率課稅。首 180 小時有津貼的超時工作可享特別減稅，新的免稅自願工時亦可降低稅款；請向你的薪酬部門查詢。","11 h / day, 50 h / week":"每天 11 小時，每週 50 小時","Self-employed (zelfstandige / indépendant)":"自僱（zelfstandige / indépendant）","Social contributions 20.5% of net taxable income up to €75,024.54 and 14.16% up to €110,562.42, nothing above; minimum €890.42 a quarter in your main occupation (2026), plus the social-insurance fund’s fee (about 3–4%). Profit is taxed on the normal scale with the tax-free sum; actual business costs are deducted.":"社會供款：應課稅淨收入 €75,024.54 以內 20.5%，€110,562.42 以內 14.16%，以上不須供款；主業每季最少 €890.42（2026），另加社會保險基金費用（約 3–4%）。利潤按正常稅階連免稅額課稅；實際業務成本可扣除。","Statutory pension":"法定退休金","60% (or 75% household rate) of your career pay, capped at €82,608.94 a year, ÷ 45 for each year worked (max 45). Minimum pension €1,881.92 gross a month for a single person with a full career, pro rata from 30 years.":"你職業生涯薪金的 60%（或家庭費率 75%），每年上限 €82,608.94，每工作一年可得 ÷ 45（最多 45 年）。單身人士完整職業生涯的最低退休金為每月稅前 €1,881.92，30 年起按比例計算。","Pension age":"退休年齡","Legal age 66 from 2025 and 67 from 2030 (born from 1964). Early: at 60 with 44 career years, 61 with 43, 63 with 42. From 2026 early retirement with fewer than 35 years of at least 156 working days costs 2–5% a year (by year of birth).":"法定年齡 2025 年起為 66 歲，2030 年起為 67 歲（1964 年起出生）。提早：職業生涯 44 年 60 歲，43 年 61 歲，42 年 63 歲。2026 年起，如每年至少 156 個工作天的年份少於 35 年，提早退休每年扣減 2–5%（按出生年份）。","Net pension":"實收退休金","3.55% health contribution on higher pensions, income tax with the tax-free sum and a pension tax reduction (€2,182.06, reduced for higher incomes); small pensions pay no tax. Many employees also have a group insurance (2nd pillar) through the employer.":"較高的退休金須繳 3.55% 醫療供款，所得稅連免稅額及退休金減稅（€2,182.06，收入較高者減少）；小額退休金不用繳稅。很多僱員亦透過僱主參加團體保險（第二支柱）。","Pension savings (pensioensparen / épargne-pension): a 30% tax credit on up to €1,050 a year, or 25% on up to €1,350. The fund is taxed once at 8% when you turn 60, then paid out tax-free. Employer group insurance is tax-free for you within the 80% rule; the employer pays 4.4% tax on the premiums.":"退休儲蓄（pensioensparen / épargne-pension）：每年最多 €1,050 可獲 30% 稅收抵免，或最多 €1,350 可獲 25%。基金在你 60 歲時一次性按 8% 課稅，其後免稅提取。僱主團體保險在 80% 規則內對你免稅；僱主就保費繳 4.4% 稅。","20 days on a 5-day week (4 weeks), earned by working the previous year; in your first job you can take European supplementary leave. Holiday pay: your normal pay plus double holiday pay of 92% of a month. 10 public holidays; one falling on a Sunday is replaced by another day off.":"5 天工作週 20 天（4 週），按上一年的工作賺取；首份工作可放取歐洲補充假期。假期薪酬：你的正常薪金，另加相當於一個月 92% 的雙倍假期薪酬。10 天公眾假期；落在星期日的假期會補放另一天。","15 weeks (up to 6 before the birth, 9 after)":"15 週（產前最多 6 週，產後 9 週）","82% of pay for 30 days, then 75% (capped), from health insurance":"醫療保險首 30 天支付薪金的 82%，其後 75%（設上限）","Birth leave for the co-parent":"共同家長出生假","20 days within 4 months of the birth":"出生後 4 個月內 20 天","3 days 100% by employer, then 82% (capped) from health insurance":"僱主支付 3 天 100%，其後醫療保險支付 82%（設上限）","4 months full time per parent per child until age 12 (or part time for longer)":"每名家長每名子女 4 個月全職，直至子女 12 歲（或兼職較長時間）","Flat allowance from the National Employment Office (about €1,000 a month full time)":"國家就業局發放的劃一津貼（全職約每月 €1,000）","1 month full time per person cared for, up to 6 months in a career; 5 days a year unpaid care leave":"每名受照顧者 1 個月全職，職業生涯最多 6 個月；每年 5 天無薪照顧假","Flat allowance":"劃一津貼","Urgent family reasons":"家庭緊急原因","Up to 10 days a year":"每年最多 10 天","Guaranteed pay for the first month (white-collar)":"首月保證薪酬（白領）","100% by employer, then 60% (capped) from health insurance":"僱主支付 100%，其後醫療保險支付 60%（設上限）","Dismissal by the employer":"僱主解僱","Notice or indemnity":"通知或賠償","Notice depends only on seniority (single status, 2014): 1 week under 3 months, 12 weeks after 2 years, 18 after 5, +3 a week per year to 60 at 19 years, 62 at 20, then +1 a year. The employer can pay the notice period instead (taxed). With 30 weeks or more, a third goes to job-search support (outplacement, training).":"通知期只視乎年資（單一身份，2014）：少於 3 個月 1 週，2 年後 12 週，5 年後 18 週，其後每年 +3 週，19 年時 60 週，20 年時 62 週，其後每年 +1 週。僱主可改為支付通知期薪金（須課稅）。如達 30 週或以上，三分之一用於求職支援（轉職服務、培訓）。","Resignation":"辭職","1 week under 3 months of service, rising to a maximum of 13 weeks after 8 years.":"服務少於 3 個月 1 週，8 年後最多增至 13 週。","From March 2026: 65% of your capped daily pay for 3 months, then 60%, with lower caps over time (max €2,812.94 a month at first, amounts from September 2026). Limited to 12 months plus 1 month per 4 extra months of work, max 24. Not after resigning.":"2026 年 3 月起：首 3 個月為設上限日薪的 65%，其後 60%，上限隨時間降低（初期每月最多 €2,812.94，金額為 2026 年 9 月起）。限 12 個月，每多工作 4 個月加 1 個月，最多 24 個月。辭職者不獲發放。","The Bonus field holds the double holiday pay (92% of a month); the 13th month comes from paying 13 salaries.":"「花紅」欄包括雙倍假期薪酬（一個月的 92%）；第 13 個月來自每年支付 13 次薪金。","Your pay qualifies for the work bonus: lower employee contributions and an extra tax credit.":"你的薪金符合工作獎勵資格：僱員供款較低，並有額外稅收抵免。","Paying €1,050 a year into pension savings gives back €315 in tax (30%) plus the municipal surcharge.":"每年向退休儲蓄供款 €1,050 可退回 €315 稅款（30%），另加市政附加稅。","Child benefit is regional: Flanders (Groeipakket) €190.66 a month per child born from 2019 (September 2026), Wallonia and Brussels have their own amounts and age supplements. Married couples are taxed jointly, which this table does not model.":"兒童福利金由各地區釐定：法蘭德斯（Groeipakket）2019 年起出生的子女每名每月 €190.66（2026 年 9 月），瓦隆及布魯塞爾有各自的金額及年齡附加額。已婚夫婦合併課稅，本表未有計算。","15 weeks at 82%, then 75% (capped)":"15 週 82%，其後 75%（設上限）","20 days (3 at 100%, rest 82%)":"20 天（3 天 100%，其餘 82%）","4 months per parent until 12, flat allowance":"每名家長 4 個月，直至 12 歲，劃一津貼","1 month at 100% (white-collar), then 60%":"1 個月 100%（白領），其後 60%","White-collar employee taxed individually; annual tax as in the return (monthly withholding uses tables and can differ). Double holiday pay is treated like normal pay for contributions. Employer cost is the 25% basic rate without structural or first-hire reductions.":"單獨課稅的白領僱員；年度稅款按報稅計算（每月預扣採用稅表，可能不同）。雙倍假期薪酬在供款上視同一般薪金。僱主成本按 25% 基本費率計算，未計結構性或首次聘用減免。","Official sources: FPS Finance (Tax-Calc), National Social Security Office (RSZ/ONSS instructions), Federal Pension Service (mypension.be), National Employment Office (RVA/ONEM), Groeipakket.":"官方來源：聯邦財政部（Tax-Calc）、國家社會保障局（RSZ/ONSS 指引）、聯邦退休金服務（mypension.be）、國家就業局（RVA/ONEM）、Groeipakket。","Tax on €51,070 before the tax-free sum":"未計免稅額的 €51,070 稅款","Tax relief on the basic tax-free sum (€11,550)":"基本免稅額的稅務寬減（€11,550）","Maximum flat professional expenses":"劃一專業開支上限","Work bonus at €2,000/month (A + B, per month)":"€2,000/月的工作獎勵（A + B，每月）","Work bonus at €3,200/month (per month)":"€3,200/月的工作獎勵（每月）","Special SS contribution at €5,000/month (per quarter)":"€5,000/月的特別社保供款（每季）","Special SS contribution, maximum (per quarter)":"特別社保供款上限（每季）","Self-employed minimum contributions (per year)":"自僱人士最低供款（每年）","Notice after 10 years of service (weeks)":"服務 10 年後的通知期（週）","Notice after 20 years of service (weeks)":"服務 20 年後的通知期（週）","Maximum unemployment benefit, months 1–3 (per month)":"第 1–3 個月最高失業津貼（每月）","Minimum pension, single, full career (per month)":"最低退休金，單身，完整職業生涯（每月）","Groeipakket base amount (per child, per month)":"Groeipakket 基本金額（每名子女，每月）","Pension insurance 8.5%":"退休金保險 8.5%","Health insurance 3.05%":"醫療保險 3.05%","Long-term care 1.4% (after a quarter of the minimum wage)":"長期護理 1.4%（扣除最低工資的四分之一後）","Family allowance (paid separately, from age 0)":"家庭津貼（另行發放，由 0 歲起）","Self-employed contributions (pension 17%, health, care, accident)":"自僱人士供款（退休金 17%、醫療、長期護理、工傷）","paid; the employer can release you from working it":"有薪；僱主可免除你在通知期內工作","Luxembourg":"盧森堡","Class 1 (single)":"第 1 級（單身）","Class 2 (married or partnered, joint)":"第 2 級（已婚或伴侶，合併）","Single parent (credit, class 1)":"單親家長（抵免，第 1 級）","23 brackets from 0% (up to €13,230) to 42% (above €234,870); 39% from €54,090. Class 2 (married or partnered) splits income in two. 7% employment-fund surcharge on the tax (9% above €150,000). Employee credit up to €600 and CO2 credit €216 a year (none from €80,000 gross). Flat deductions €540 for expenses and €480 special expenses.":"23 個稅階，由 0%（€13,230 以內）至 42%（€234,870 以上）；€54,090 起為 39%。第 2 級（已婚或伴侶）把收入一分為二。稅款另加 7% 就業基金附加費（€150,000 以上 9%）。僱員抵免最多 €600，CO2 抵免每年 €216（稅前 €80,000 起無）。劃一扣除：開支 €540，特別開支 €480。","Employee 12.95%: pension 8.5% (up from 8% in 2026), health 3.05%, long-term care 1.4% (on pay above a quarter of the minimum wage, no ceiling). Ceiling 5× the minimum wage: €13,856.63 a month from June 2026. Employer about 12.6% (pension 8.5%, health 3.05%, accident 0.65%, occupational health 0.14%, employers’ mutual 0.23–2.66%).":"僱員 12.95%：退休金 8.5%（2026 年由 8% 上調）、醫療 3.05%、長期護理 1.4%（按超過最低工資四分之一的薪金計算，不設上限）。上限為最低工資的 5 倍：2026 年 6 月起每月 €13,856.63。僱主約 12.6%（退休金 8.5%、醫療 3.05%、工傷 0.65%、職業健康 0.14%、僱主互助保險 0.23–2.66%）。","Class 1a (single parents, widowed) uses its own scale; travel-distance deductions, interest and insurance deductions, and the cross-border worker rules are not modelled. Wages are indexed automatically (last step June 2026).":"第 1a 級（單親家長、喪偶人士）採用自己的稅階；交通距離扣除、利息及保險扣除，以及跨境工作者規則未有計算。工資自動按指數調整（最近一次為 2026 年 6 月）。","+40% for overtime (or 1.5 hours off per hour), +70% on Sundays, +100% on public holidays. Max 10 hours a day and 48 a week; overtime needs prior authorisation.":"超時工作 +40%（或每小時補假 1.5 小時），星期日 +70%，公眾假期 +100%。每天最多 10 小時、每週 48 小時；超時工作須事先批准。","Overtime pay, and Sunday, holiday and night premiums, are exempt from income tax; social contributions still apply. Applied here.":"超時薪酬，以及星期日、假日及夜間津貼免繳所得稅；仍須繳社會供款。已在此計算。","10 h / day, 48 h / week":"每天 10 小時，每週 48 小時","Self-employed (indépendant)":"自僱（indépendant）","Contributions on profit, at least on the minimum wage and at most on the ceiling: pension 17%, health 6.1%, accident 0.65%, employers’ mutual, plus 1.4% long-term care on all income. Profit is taxed on the normal scale with the self-employed credit (up to €600) and CO2 credit (€216).":"按利潤供款，最少按最低工資、最多按上限計算：退休金 17%、醫療 6.1%、工傷 0.65%、僱主互助保險，另所有收入須繳 1.4% 長期護理保險。利潤按正常稅階課稅，可享自僱抵免（最多 €600）及 CO2 抵免（€216）。","Old-age pension (CNAP)":"老年退休金（CNAP）","Flat part: up to €678.70 a month for 40 years (index 992.24) + proportional part: 1.763% of all your insured pay (2026), plus 0.016% for each year that age + career exceeds 95, max 2.05%. Minimum €2,436.04 a month with 40 years (pro rata from 20).":"劃一部分：40 年最多每月 €678.70（指數 992.24）+ 按比例部分：你所有投保薪金的 1.763%（2026），年齡 + 職業生涯年數超過 95 的每一年另加 0.016%，最多 2.05%。40 年的最低退休金為每月 €2,436.04（20 年起按比例）。","65 with at least 10 years of insurance; from 60 with 40 years (including credited periods) or from 57 with 40 years of contributions, without reduction. Pensions follow wage indexation.":"投保至少 10 年可於 65 歲領取；投保 40 年（包括計入期）可由 60 歲起，或供款 40 年可由 57 歲起領取，不設扣減。退休金跟隨工資指數調整。","Health 2.8% and long-term care 1.4%, then income tax with the pensioner credit (similar to the employee credit).":"醫療 2.8% 及長期護理 1.4%，其後所得稅可享退休人士抵免（與僱員抵免相若）。","Private pension plans (art. 111bis) are deductible up to €4,500 a year per person (2026). Employer pension contributions are taxed at a flat 20% paid by the employer.":"私人退休計劃（第 111bis 條）每人每年最多可扣除 €4,500（2026）。僱主退休金供款按劃一 20% 課稅，由僱主支付。","Private pension savings (prévoyance-vieillesse, art. 111bis): deductible up to €4,500 a year, for at least 11 years and paid out not before 60. At payout up to half can be taken as a lump sum taxed at half your rate; the rest as an annuity, half of which is tax-free.":"私人退休儲蓄（prévoyance-vieillesse，第 111bis 條）：每年最多可扣除 €4,500，須供款至少 11 年，60 歲前不得提取。提取時最多一半可一筆過提取，按你稅率的一半課稅；其餘作年金，其中一半免稅。","Europe Day":"歐洲日","St Stephen’s Day":"聖士提反日","26 working days a year (5-day week), whatever your age; collective agreements may add more. 11 public holidays; one falling on a Sunday gives a replacement day within 3 months.":"每年 26 個工作天（5 天工作週），不論年齡；集體協議可給予更多。11 天公眾假期；落在星期日的假期會在 3 個月內補放一天。","20 weeks (8 before, 12 after the birth)":"20 週（產前 8 週，產後 12 週）","100% of pay from health insurance (up to the ceiling)":"醫療保險支付薪金的 100%（以上限為限）","10 days within 2 months of the birth":"出生後 2 個月內 10 天","100% (employer, partly reimbursed by the state)":"100%（僱主，部分由政府發還）","4 or 6 months full time per parent until the child is 6 (also part time or split)":"每名家長 4 或 6 個月全職，直至子女 6 歲（亦可兼職或分段放取）","Allowance based on pay, between the minimum wage and 5/3 of it":"按薪金計算的津貼，介乎最低工資至其 5/3 倍之間","Leave for family reasons":"家庭原因假期","12 days per child under 4, 18 for ages 4–12, 5 for 13–17":"4 歲以下每名子女 12 天，4–12 歲 18 天，13–17 歲 5 天","100% (health insurance)":"100%（醫療保險）","5 days a year":"每年 5 天","Employer pays until the end of the month of the 77th day, then health insurance":"僱主支付至第 77 天所在月份的月底，其後由醫療保險支付","100% of pay, up to 78 weeks in 104":"薪金的 100%，104 週內最多 78 週","Dismissal with notice":"經通知解僱","By the employer: 2 months under 5 years of service, 4 months for 5–10 years, 6 months from 10. By you: half of that (1, 2 or 3 months).":"僱主：服務少於 5 年 2 個月，5–10 年 4 個月，10 年起 6 個月。你：一半（1、2 或 3 個月）。","After 5 years: 1 month’s pay, 2 after 10, 3 after 15, 6 after 20, 9 after 25, 12 after 30 (small employers may extend the notice instead). Free of tax and social contributions. Not due on resignation or serious misconduct.":"5 年後：1 個月薪金，10 年後 2 個月，15 年後 3 個月，20 年後 6 個月，25 年後 9 個月，30 年後 12 個月（小型僱主可改為延長通知期）。免稅及免社會供款。辭職或嚴重不當行為者不獲支付。","80% of your gross pay (85% with a dependent child), capped at 2.5× the minimum wage (€6,928 a month) for 6 months, then 2×. Paid for as many months as you worked in the last 12 (at least 26 weeks), max 12; taxed. Not after resigning.":"稅前薪金的 80%（有受養子女 85%），上限為最低工資的 2.5 倍（每月 €6,928），為期 6 個月，其後上限為 2 倍。發放月數等於最近 12 個月的工作月數（至少 26 週），最多 12 個月；須課稅。辭職者不獲發放。","Married or in a registered partnership? Class 2 usually lowers the tax a lot; choose it above.":"已婚或已登記伴侶關係？第 2 級通常能大幅降低稅款；請在上方選擇。","Overtime and Sunday or holiday premiums are tax-free in Luxembourg: see the Extra pay tab.":"在盧森堡，超時津貼及星期日或假日津貼免稅：見「額外薪酬」分頁。","Family allowance €315.04 a month per child from June 2026, +€23.81 from age 6 and +€59.44 from age 12, paid regardless of income. Couples taxed in class 2 split their joint income.":"2026 年 6 月起家庭津貼每名子女每月 €315.04，6 歲起 +€23.81，12 歲起 +€59.44，不論收入均會發放。按第 2 級課稅的夫婦會把合併收入一分為二。","Severance after 5 years (1–12 months, tax-free)":"5 年後的遣散費（1–12 個月，免稅）","20 weeks at 100%":"20 週 100%","10 days at 100%":"10 天 100%","4–6 months per parent until 6, paid allowance":"每名家長 4–6 個月，直至 6 歲，有薪津貼","100% up to 78 weeks":"100%，最多 78 週","Resident employee; annual tax as in the assessment (monthly withholding follows the tax card and can differ slightly). Class 1a, cross-border (non-resident) rules and individual deductions are not modelled. Employer cost uses mutual class 1.":"居民僱員；年度稅款按評稅計算（每月預扣依照稅卡，可能略有不同）。第 1a 級、跨境（非居民）規則及個人扣除未有計算。僱主成本採用互助保險第 1 級。","Official sources: Administration des contributions directes (ACD), CCSS (social parameters), CNAP (pensions), ADEM (unemployment), CAE (family allowance), guichet.lu.":"官方來源：Administration des contributions directes（ACD）、CCSS（社會參數）、CNAP（退休金）、ADEM（失業）、CAE（家庭津貼）、guichet.lu。","Tax class 1 on €54,090 (before surcharge)":"€54,090 的第 1 級稅款（未計附加費）","Employee tax credit at €30,000 gross":"稅前 €30,000 的僱員稅收抵免","Employee + CO2 credit at €60,000 gross":"稅前 €60,000 的僱員 + CO2 抵免","Employee contributions, €5,000/month":"僱員供款，€5,000/月","Monthly contribution ceiling (5× minimum wage)":"每月供款上限（最低工資的 5 倍）","Minimum pension, 40 years (per month)":"最低退休金，40 年（每月）","Severance after 20 years (months of pay)":"20 年後的遣散費（月薪數）","Maximum unemployment benefit, months 1–6":"第 1–6 個月最高失業津貼","Family allowance per child (per month)":"每名子女家庭津貼（每月）","Social insurance on monthly pay (18.07%)":"月薪的社會保險（18.07%）","Social insurance on 13th/14th salary (17.07%)":"第 13/14 個月薪金的社會保險（17.07%）","Wage tax on monthly pay (after credits)":"月薪的工資稅（扣除抵免後）","Wage tax on 13th/14th salary (6%)":"第 13/14 個月薪金的工資稅（6%）","Familienbonus Plus (tax credit)":"Familienbonus Plus（稅收抵免）","Family allowance + child credit (paid separately, age 3–9)":"家庭津貼 + 子女抵免（另行發放，3–9 歲）","Social insurance for the self-employed (SVS)":"自僱人士社會保險（SVS）","6 weeks":"6 週","Severance fund payout (Abfertigung neu, 1.53% a year, taxed 6%)":"遣散基金提取（Abfertigung neu，每年 1.53%，按 6% 課稅）","to the end of a quarter, unless agreed otherwise":"至季末，除非另有協議","Severance fund (after 3 years)":"遣散基金（3 年後）","annual pay":"年薪","Austria":"奧地利","Single earner or single parent (credit)":"單一收入者或單親家長（抵免）","Wage tax 2026":"2026 年工資稅","On monthly pay: 0% to €13,539, 20% to €21,992, 30% to €36,458, 40% to €70,365, 48% to €104,859, 50% to €1 million, 55% above (a year), minus the transport credit €496. 13th and 14th salaries: €620 free, then 6% (up to one sixth of the year’s pay). Familienbonus Plus €2,000.16 a year per child under 18.":"月薪部分：每年 €13,539 以內 0%，€21,992 以內 20%，€36,458 以內 30%，€70,365 以內 40%，€104,859 以內 48%，€100 萬以內 50%，以上 55%，再減交通抵免 €496。第 13 及第 14 個月薪金：€620 免稅，其後 6%（最多為全年薪金的六分之一）。Familienbonus Plus：每名 18 歲以下子女每年 €2,000.16。","Employee 18.07% (pension 10.25%, health 3.87%, unemployment 2.95%, chamber of labour 0.5%, housing 0.5%) up to €6,930 a month (0.25% more in Vienna); 17.07% on 13th/14th salary up to €13,860 a year. Unemployment insurance is 0–2% below €2,630 a month. Employer about 21.2% plus 3.7% family fund, municipal tax 3% and 1.53% severance fund.":"僱員 18.07%（退休金 10.25%、醫療 3.87%、失業 2.95%、勞工會 0.5%、房屋 0.5%），上限每月 €6,930（維也納多 0.25%）；第 13/14 個月薪金 17.07%，上限每年 €13,860。每月低於 €2,630 者失業保險為 0–2%。僱主約 21.2%，另加 3.7% 家庭基金、3% 市政稅及 1.53% 遣散基金。","Commuter allowance (Pendlerpauschale), negative tax refunds for low incomes, tax-free overtime and night premiums, and collective-agreement extras.":"通勤津貼（Pendlerpauschale）、低收入人士的負稅退款、免稅超時及夜間津貼，以及集體協議的額外福利。","+50% for overtime (beyond 40 hours or the agreed normal hours), usually +100% on Sundays and public holidays by collective agreement. Max 12 hours a day and 60 a week, 48 on average over 17 weeks.":"超時工作（超過 40 小時或協議正常工時）+50%，星期日及公眾假期按集體協議通常 +100%。每天最多 12 小時、每週 60 小時，17 週平均 48 小時。","Part of the overtime premiums (for about 10 hours a month) and Sunday, holiday and night premiums up to €360 a month are tax-free; this tool taxes all extra pay at your marginal rate, so it slightly understates what you keep.":"部分超時津貼（約每月 10 小時）以及星期日、假日及夜間津貼每月 €360 以內免稅；本工具把所有額外薪酬按你的邊際稅率課稅，所以略為低估你保留的金額。","12 h / day, 60 h / week":"每天 12 小時，每週 60 小時","New self-employed (SVS)":"新自僱人士（SVS）","Social insurance on profit: pension 18.5%, health 6.8%, self-employed provision 1.53%, accident €12.07 a month; minimum base €551.10 and maximum €8,085 a month (2026). 15% basic profit allowance on profit up to €33,000, then the normal tariff. No 6% rate on 13th/14th salaries.":"按利潤繳社會保險：退休金 18.5%、醫療 6.8%、自僱人士保障 1.53%、工傷每月 €12.07；最低基數每月 €551.10，最高 €8,085（2026）。利潤 €33,000 以內可享 15% 基本利潤免稅額，其後按正常稅表。第 13/14 個月薪金沒有 6% 稅率。","Pension account (APG)":"退休金帳戶（APG）","Every year 1.78% of your contribution base (max €97,020 in 2026) is credited and revalued with average wages. The annual credit is your yearly pension, paid in 14 instalments; at least 15 years of insurance are needed.":"每年把你供款基數（2026 年上限 €97,020）的 1.78% 記入帳戶，並按平均工資重估。年度記入額即你的年度退休金，分 14 期支付；須投保至少 15 年。","65 for men; for women rising from 60 to 65 for those born 1964–1968. Corridor pension from 62 with 40 years (rising to 63 and 42 years), −5.1% a year before 65; +4.2% a year for working on after 65 (max 3 years).":"男性 65 歲；1964–1968 年出生的女性由 60 歲升至 65 歲。投保 40 年可由 62 歲起領取走廊退休金（將升至 63 歲及 42 年），65 歲前每年 −5.1%；65 歲後繼續工作每年 +4.2%（最多 3 年）。","5.1% health insurance, wage tax with the pensioner credit; the 13th and 14th payments are taxed at 6%. Low pensions are topped up to the equalisation supplement (Ausgleichszulage).":"5.1% 醫療保險，工資稅連退休人士抵免；第 13 及第 14 期按 6% 課稅。低額退休金會補足至平衡補助（Ausgleichszulage）。","Prämienbegünstigte Zukunftsvorsorge: the state adds 4.25% on up to €3,286.08 a year; capital gains are tax-free and a lifelong annuity is tax-free. Employer contributions to a pension fund (Pensionskasse) are tax-free now and taxed as pension later. Other savings pay 27.5% capital-gains tax.":"Prämienbegünstigte Zukunftsvorsorge：政府就每年最多 €3,286.08 的供款加 4.25%；資本增值免稅，終身年金亦免稅。僱主向退休基金（Pensionskasse）的供款現時免稅，日後作退休金課稅。其他儲蓄須繳 27.5% 資本增值稅。","5 weeks a year: 25 working days on a 5-day week (30 working days on a 6-day count), rising to 6 weeks after 25 years with the employer. 13 public holidays; no replacement day when one falls on a weekend.":"每年 5 週：5 天工作週 25 個工作天（按 6 天計 30 個工作天），在同一僱主服務 25 年後增至 6 週。13 天公眾假期；落在週末的假期不補假。","Maternity protection":"生育保護","8 weeks before and 8 after the birth (12 after a caesarean or premature birth)":"產前 8 週及產後 8 週（剖腹產或早產後 12 週）","Maternity benefit = average net pay of the last 3 months":"生育津貼 = 最近 3 個月的平均實收","Father’s month (Papamonat)":"父親月（Papamonat）","1 month after the birth":"出生後 1 個月","Family-time bonus about €55 a day":"家庭時間獎金約每天 €55","Parental leave (Karenz)":"親職假（Karenz）","Until the child is 2 if both parents take part (22 months if only one)":"父母雙方都參與可至子女 2 歲（只有一方則 22 個月）","Childcare benefit: flat account or 80% of income (max about €76 a day)":"育兒津貼：劃一帳戶或收入的 80%（最多約每天 €76）","Care leave (Pflegefreistellung)":"照顧假（Pflegefreistellung）","1 week a year, plus 1 more for a child under 12":"每年 1 週，12 歲以下子女另加 1 週","6 weeks full pay (8 after 1 year, 10 after 15, 12 after 25), then 4 weeks half pay":"6 週全薪（1 年後 8 週，15 年後 10 週，25 年後 12 週），其後 4 週半薪","By employer, then health-insurance sick pay":"由僱主支付，其後為醫療保險病假薪酬","Employer: 6 weeks under 2 years of service, 2 months from 2, 3 months from 5, 4 months from 15, 5 months from 25, to the end of a quarter (or the 15th or last day of a month if the contract says so). Employee: 1 month to the end of a month.":"僱主：服務少於 2 年 6 週，2 年起 2 個月，5 年起 3 個月，15 年起 4 個月，25 年起 5 個月，至季末止（如合約訂明，可至月中 15 日或月底）。僱員：1 個月，至月底止。","Severance (Abfertigung neu)":"遣散費（Abfertigung neu）","For jobs since 2003 the employer pays 1.53% of pay into a severance fund from the 2nd month. After 3 years of contributions you can take the balance on dismissal (taxed 6%) or leave it for your pension; it is never lost on resignation, only carried forward.":"2003 年起的工作，僱主由第 2 個月起把薪金的 1.53% 存入遣散基金。供款滿 3 年後，你可在被解僱時提取結餘（按 6% 課稅），或留作退休金；辭職時結餘不會失去，只會結轉。","55% of your net daily income (from the previous year’s gross, up to the contribution ceiling), plus family supplements. 20 weeks; 30 with 3 years of insurance in 5; 39 from age 40 with 6 years in 10; 52 from 50 with 9 years in 15. After resigning there is a 4-week wait.":"每日淨收入的 55%（按上一年稅前收入計，以供款上限為限），另加家庭附加額。20 週；5 年內投保 3 年為 30 週；40 歲起 10 年內投保 6 年為 39 週；50 歲起 15 年內投保 9 年為 52 週。辭職後須等候 4 週。","Austria pays 14 salaries: the 13th and 14th are taxed at only 6%, so compare offers by annual pay.":"奧地利每年支付 14 次薪金：第 13 及第 14 次只按 6% 課稅，所以應以年薪比較工作邀約。","Each child under 18 cuts your tax by up to €2,000.16 a year (Familienbonus Plus).":"每名 18 歲以下子女可令你每年的稅款減少最多 €2,000.16（Familienbonus Plus）。","Family allowance €138.40–200.40 a month per child by age, plus the child tax credit €70.90 a month (2026, frozen at 2025 levels), paid together; not means-tested. Familienbonus Plus cuts tax by up to €2,000.16 per child.":"家庭津貼按年齡每名子女每月 €138.40–200.40，另加子女稅收抵免每月 €70.90（2026，凍結於 2025 年水平），一併發放；不設入息審查。Familienbonus Plus 每名子女最多可減稅 €2,000.16。","Severance fund balance after 3 years (1.53% a year, 6% tax)":"3 年後的遣散基金結餘（每年 1.53%，6% 稅）","16 weeks at 100% of net (8 + 8)":"16 週實收的 100%（8 + 8）","1 month with family-time bonus (~€55/day)":"1 個月，連家庭時間獎金（約每天 €55）","Until age 2, childcare benefit flat or 80% of income":"直至 2 歲，育兒津貼劃一或收入的 80%","6–12 weeks full pay, then half, then health insurance":"6–12 週全薪，其後半薪，再由醫療保險支付","White-collar employee with 14 salaries; wage tax as withheld on regular pay and special payments. Commuter allowance, tax-free overtime and night premiums, negative tax refunds and collective-agreement extras are not modelled.":"每年支薪 14 次的白領僱員；工資稅按一般薪金及特別支付的預扣計算。未計及通勤津貼、免稅超時及夜間津貼、負稅退款及集體協議的額外福利。","Official sources: BMF (Brutto-Netto-Rechner, Steuerbuch 2026), Österreichische Gesundheitskasse (Veränderliche Werte 2026), Pensionsversicherungsanstalt, AMS, oesterreich.gv.at.":"官方來源：BMF（Brutto-Netto-Rechner、Steuerbuch 2026）、Österreichische Gesundheitskasse（Veränderliche Werte 2026）、Pensionsversicherungsanstalt、AMS、oesterreich.gv.at。","Net per year, €2,400 × 14 (Styria)":"每年實收，€2,400 × 14（施蒂利亞）","Net per year, €4,000 × 14 (Styria)":"每年實收，€4,000 × 14（施蒂利亞）","Net per year, €8,000 × 14 (above the ceiling)":"每年實收，€8,000 × 14（超出上限）","Wage tax per year, €4,000 × 14":"每年工資稅，€4,000 × 14","Tariff tax on €40,000":"€40,000 的稅表稅款","Tax on 13th/14th salary of €8,000 (after 17.07% SS)":"€8,000 第 13/14 個月薪金的稅款（扣除 17.07% 社保後）","Employee social insurance, €4,000/month (per month)":"僱員社會保險，€4,000/月（每月）","Employee social insurance, €2,300/month (1% unemployment)":"僱員社會保險，€2,300/月（1% 失業）","Employee social insurance at the ceiling (per month)":"上限時的僱員社會保險（每月）","Pension credit for one year at €50,000":"€50,000 一年的退休金記入額","Familienbonus Plus per child (per year)":"每名子女 Familienbonus Plus（每年）","Family allowance + child credit, age 3–9 (per month)":"家庭津貼 + 子女抵免，3–9 歲（每月）","Your money, calculated":"你的錢，精確計算","Social security 11%":"社會保障 11%","IRS income tax (after deductions)":"IRS 所得稅（扣除後）","Taxable income (after the €4,587 specific deduction)":"應課稅收入（扣除 €4,587 特定扣除後）","IRS Jovem exemption":"IRS Jovem 豁免","Independent workers’ social security (21.4% on 70%)":"獨立工作者社會保障（按 70% 繳 21.4%）","written notice for collective dismissal or job extinction":"集體解僱或職位撤銷須發出書面通知","Compensation":"補償","14 days per year (max 12 months)":"每年 14 天（最多 12 個月）","Portugal":"葡萄牙","Single (or separate filing)":"單身（或分開報稅）","Married, joint filing, sole earner":"已婚，合併報稅，單一收入","IRS Jovem: year of work (1–10, 0 = no)":"IRS Jovem：工作年份（1–10，0 = 否）","Nine brackets from 12.5% (up to €8,342) to 48% (above €86,634), after the specific deduction of €4,587.09 (or your social security if higher). Solidarity surcharge 2.5% above €80,000 and 5% above €250,000. Tax credits: €250 general family expenses per taxpayer, €600 per child. Nobody is left with less than €12,880 after tax (minimum of existence). Usually 14 salaries.":"九個稅階，由 12.5%（€8,342 以內）至 48%（€86,634 以上），已扣除特定扣除 €4,587.09（或你的社會保障，以較高者為準）。團結附加稅：€80,000 以上 2.5%，€250,000 以上 5%。稅收抵免：每名納稅人一般家庭開支 €250，每名子女 €600。稅後收入不會低於 €12,880（最低生活額）。通常每年支薪 14 次。","Up to age 35, the first 10 years of work are partly exempt: 100% in year 1, 75% in years 2–4, 50% in years 5–7, 25% in years 8–10, on income up to €29,542 (55 × IAS).":"35 歲或以下人士首 10 年工作可獲部分豁免：第 1 年 100%，第 2–4 年 75%，第 5–7 年 50%，第 8–10 年 25%，適用於 €29,542（55 × IAS）以內的收入。","Employee 11%, employer 23.75%, with no ceiling. Minimum wage €920 a month (14 payments) in 2026.":"僱員 11%，僱主 23.75%，不設上限。2026 年最低工資每月 €920（每年 14 次）。","On working days +25% for the first hour and +37.5% for each further hour; +50% on rest days and public holidays. Max 2 hours a day and 150 hours a year (175 in small firms, up to 200 by collective agreement).":"工作日首小時 +25%，其後每小時 +37.5%；休息日及公眾假期 +50%。每天最多 2 小時，每年 150 小時（小型企業 175 小時，集體協議最多 200 小時）。","Overtime is taxed and insured like normal pay.":"超時薪酬與一般薪金一樣課稅及供款。","150 h / year":"150 小時 / 年","Independent worker (recibos verdes)":"獨立工作者（recibos verdes）","Simplified regime for services: 75% of turnover is taxed on the normal IRS scale (part of it only if you show 15% of expenses). Social security 21.4% on 70% of turnover, declared quarterly; exempt in the first 12 months. VAT exemption below €15,000.":"服務業簡化制度：營業額的 75% 按正常 IRS 稅階課稅（如能證明 15% 開支，只有部分課稅）。社會保障按營業額的 70% 繳 21.4%，每季申報；首 12 個月豁免。€15,000 以下豁免增值稅。","Old-age pension":"老年退休金","Reference earnings = average of your best 40 years (revalued), ÷ 14. Each year of contributions adds 2.3% of the part up to 1.1 × IAS, 2.25% up to 2 × IAS, 2.2% up to 4 × IAS, 2.1% up to 8 × IAS and 2% above (IAS €537.13 in 2026). Minimum 15 years. Paid 14 times a year.":"參考收入 = 你最佳 40 年的平均收入（已重估）÷ 14。每供款一年，1.1 × IAS 以內部分加 2.3%，2 × IAS 以內 2.25%，4 × IAS 以內 2.2%，8 × IAS 以內 2.1%，以上 2%（2026 年 IAS 為 €537.13）。最少 15 年。每年支付 14 次。","Normal age 66 years 9 months in 2026 and 66 years 11 months in 2027, then linked to life expectancy. It drops by 4 months for each year above 40 of contributions at age 60. Early from 60 with 40 years: −0.5% a month before your personal age. Working past it adds a bonus.":"正常年齡 2026 年為 66 歲 9 個月，2027 年為 66 歲 11 個月，其後與預期壽命掛鈎。60 歲時供款超過 40 年的每一年可減 4 個月。供款 40 年可由 60 歲起提早：在你的個人年齡前每月 −0.5%。超過該年齡繼續工作可獲獎勵。","Pensions pay IRS after the same €4,587 deduction, but no social security. Low pensions are topped up by the solidarity supplement for the elderly (CSI).":"退休金扣除相同的 €4,587 後須繳 IRS，但不須繳社會保障。低額退休金可獲長者團結補助（CSI）補足。","Plano Poupança Reforma (PPR): 20% of what you pay is credited against IRS within the age-based cap. Withdrawals after 60 (or 5 years) tax only the gains at an effective 8%; early withdrawals lose the credit. Other savings pay 28% on returns.":"Plano Poupança Reforma（PPR）：供款的 20% 可在按年齡釐定的上限內抵扣 IRS。60 歲後（或 5 年後）提取只就收益按實際 8% 課稅；提早提取會失去抵免。其他儲蓄的回報須繳 28%。","Freedom Day":"自由日","Portugal Day":"葡萄牙日","Restoration of Independence":"恢復獨立日","22 working days a year; in the year you start, 2 days per month worked (max 20). Holiday pay (subsídio de férias) of one month’s pay is paid on top, with the Christmas bonus as the 13th and 14th salaries. 13 national holidays (one is always a Sunday) plus a municipal holiday; Carnival is often given.":"每年 22 個工作天；入職當年每工作一個月 2 天（最多 20 天）。另外支付相當於一個月薪金的假期津貼（subsídio de férias），連同聖誕花紅成為第 13 及第 14 個月薪金。13 天全國假期（其中一天總是星期日），另加一天市政假期；通常亦會放嘉年華。","Initial parental leave":"初期親職假","120 days at 100% or 150 days at 80% (180 days at 83% if shared); the mother takes 42 days after birth":"120 天 100% 或 150 天 80%（如共享則 180 天 83%）；母親於出生後放 42 天","Social security, on reference pay":"社會保障，按參考薪金計","Father’s exclusive leave":"父親專屬假","28 days in the 42 days after birth (7 right after), plus 7 optional":"出生後 42 天內 28 天（出生後即時 7 天），另加 7 天選擇性假期","100% from social security":"社會保障支付 100%","Extended parental leave":"延長親職假","3 months per parent after the initial leave":"初期假期後每名家長 3 個月","30%–40% of reference pay":"參考薪金的 30%–40%","Care for a sick child":"照顧患病子女","Up to 30 days a year (child under 12)":"每年最多 30 天（12 歲以下子女）","65% from social security":"社會保障支付 65%","Informal carer leave":"非正式照顧者假","5 working days a year":"每年 5 個工作天","Unpaid by employer":"僱主不支薪","3 waiting days, then sickness benefit":"3 天等候期，其後為疾病津貼","55% the first 30 days, rising to 75% after a year":"首 30 天 55%，一年後升至 75%","Dismissal (collective or job extinction)":"解僱（集體或職位撤銷）","For collective dismissal or extinction of the job: 14 days of base pay plus seniority pay per year of service (pro rata), with pay counted up to 20 minimum wages and a total cap of 12 months’ pay or 240 minimum wages. Tax-free at this legal level.":"集體解僱或職位撤銷：每服務一年可得 14 天基本薪金加年資薪酬（按比例），薪金以 20 倍最低工資為上限，總額上限為 12 個月薪金或 240 倍最低工資。此法定水平以內免稅。","Employer: 15 days under 1 year of service, 30 days for 1–5 years, 60 for 5–10, 75 from 10. Employee: 30 days under 2 years, 60 from 2.":"僱主：服務少於 1 年 15 天，1–5 年 30 天，5–10 年 60 天，10 年起 75 天。僱員：少於 2 年 30 天，2 年起 60 天。","65% of your gross reference pay, between €537.13 (IAS) and €1,342.83 (2.5 × IAS) a month and not above 75% of net pay; −10% after 6 months. Duration 5 to 18 months by age and contribution record, plus extra months for long careers. Needs 360 days of work in the last 24 months; not after resigning.":"稅前參考薪金的 65%，每月介乎 €537.13（IAS）至 €1,342.83（2.5 × IAS），且不超過實收的 75%；6 個月後 −10%。視乎年齡及供款紀錄為期 5 至 18 個月，職業生涯長者另加月數。須在最近 24 個月工作 360 天；辭職者不獲發放。","Under 35 and in your first 10 years of work? IRS Jovem can exempt part of your pay: set your year of work above.":"未滿 35 歲而在工作首 10 年內？IRS Jovem 可豁免你部分薪金：請在上方設定你的工作年份。","Paying into a PPR gives back 20% of it as a tax credit (up to €300–400 a year).":"向 PPR 供款可獲退回 20% 作稅收抵免（每年最多 €300–400）。","Child benefit (abono de família) depends on household income bands and is not paid above the 4th band; a child guarantee supplement exists for low incomes. Married couples can file jointly, which the household table does not model.":"兒童福利金（abono de família）視乎家庭收入級別，第 4 級以上不獲發放；低收入家庭另有兒童保障補助。已婚夫婦可合併報稅，家庭表未有計算。","Compensation 14 days per year (tax-free)":"補償每年 14 天（免稅）","120 days at 100% (or 150 at 80%)":"120 天 100%（或 150 天 80%）","28 days at 100% + 7 optional":"28 天 100% + 7 天選擇性","3 months per parent at 30–40%":"每名家長 3 個月，30–40%","3 waiting days, then 55–75%":"3 天等候期，其後 55–75%","Annual IRS as in the return for one taxpayer (or a married couple filing jointly with one income); monthly withholding uses tables and can differ. Health, education and housing deductions, the autonomous regions’ lower rates (Azores, Madeira) and meal allowances are not modelled.":"年度 IRS 按一名納稅人（或單一收入的已婚夫婦合併報稅）的報稅計算；每月預扣採用稅表，可能不同。未計及醫療、教育及住屋扣除、自治區（亞速爾、馬德拉）的較低稅率及膳食津貼。","Official sources: Portal das Finanças (AT), Segurança Social (pension and unemployment guides), INE, portugal.gov.pt.":"官方來源：Portal das Finanças（AT）、Segurança Social（退休金及失業指南）、INE、portugal.gov.pt。","IRS scale on €43,090 taxable income":"應課稅收入 €43,090 的 IRS 稅階","Specific deduction for employment income":"受僱收入的特定扣除","Employee social security, €1,700 × 14":"僱員社會保障，€1,700 × 14","No IRS at the minimum wage (€920 × 14)":"最低工資不須繳 IRS（€920 × 14）","Maximum unemployment benefit (per month)":"最高失業津貼（每月）","Compensation, 10 years at €1,500 base pay":"補償，10 年，基本薪金 €1,500","Accrual rate on reference earnings of €500 (per year)":"參考收入 €500 的累算率（每年）","PRSI (4.2%, 4.35% from October)":"PRSI（4.2%，10 月起 4.35%）","Auto-enrolment pension (My Future Fund) 1.5%":"自動登記退休金（My Future Fund）1.5%","Income tax after credits":"扣除抵免後的所得稅","Child Benefit (paid separately)":"兒童福利金（另行發放）","Employer 1.5% + State 0.5% into your pot":"僱主 1.5% + 政府 0.5% 存入你的帳戶","PRSI Class S (4.2–4.35%)":"PRSI S 類（4.2–4.35%）","Statutory redundancy (2 weeks per year + 1, tax-free)":"法定裁員補償（每年 2 週 + 1 週，免稅）","minimum by law; contracts often give more":"法定最低；合約通常給予更多","1 week":"1 週","2 weeks per year + 1 week (pay up to €600/week)":"每年 2 週 + 1 週（週薪最多 €600）","Ireland":"愛爾蘭","Tax status":"稅務身份","Married or civil partners, one income":"已婚或民事伴侶，單一收入","Auto-enrolment (My Future Fund)":"自動登記（My Future Fund）","20% up to €44,000 (single), €53,000 (married, one income) or €48,000 (single parent), 40% above. Tax credits: personal €2,000 (€4,000 married), employee €2,000, single parent €1,900. Pension contributions are relieved at your marginal rate.":"€44,000（單身）、€53,000（已婚，單一收入）或 €48,000（單親家長）以內 20%，以上 40%。稅收抵免：個人 €2,000（已婚 €4,000），僱員 €2,000，單親家長 €1,900。退休金供款按你的邊際稅率獲寬減。","USC and PRSI":"USC 及 PRSI","USC 0.5% up to €12,012, 2% up to €28,700, 3% up to €70,044, 8% above (none if income is €13,000 or less). PRSI 4.2%, rising to 4.35% from 1 October 2026, with a tapered credit between €352 and €424 a week. Employer PRSI 11.25% (11.40% from October). Minimum wage €14.15 an hour.":"USC：€12,012 以內 0.5%，€28,700 以內 2%，€70,044 以內 3%，以上 8%（收入 €13,000 或以下則無）。PRSI 4.2%，2026 年 10 月 1 日起升至 4.35%，每週 €352 至 €424 之間有遞減抵免。僱主 PRSI 11.25%（10 月起 11.40%）。最低工資每小時 €14.15。","Auto-enrolment":"自動登記","From 1 January 2026, employees aged 23–60 earning over €20,000 without a workplace pension join My Future Fund: 1.5% from you, 1.5% from the employer and 0.5% from the State, on pay up to €80,000 (rising every 3 years to 6% each). You can opt out after 6 months.":"2026 年 1 月 1 日起，23–60 歲、收入超過 €20,000 而沒有職業退休金的僱員會加入 My Future Fund：你 1.5%、僱主 1.5%、政府 0.5%，按最多 €80,000 的薪金計算（每 3 年上調，最終各為 6%）。你可在 6 個月後選擇退出。","Irish law sets no overtime rate; it comes from your contract (time-and-a-half is common). Sunday work must be compensated by a premium or time off. Average working week max 48 hours (over 4 months).":"愛爾蘭法律沒有規定超時薪率；薪率來自你的合約（常見為 1.5 倍）。星期日工作須以津貼或補假補償。平均每週工時上限 48 小時（以 4 個月計）。","Overtime pays income tax, USC and PRSI like normal pay, often at 52% at the margin.":"超時薪酬與一般薪金一樣須繳所得稅、USC 及 PRSI，邊際稅率通常達 52%。","Self-employed":"自僱","Income tax with the personal and earned income credits (€2,000 each), USC with an extra 3% above €100,000, and PRSI Class S at the employee rate (minimum €650 a year). Pay and file through Revenue’s self-assessment (Form 11) with preliminary tax.":"所得稅可享個人及勞動收入抵免（各 €2,000），USC 在 €100,000 以上額外加 3%，PRSI S 類按僱員費率（每年最少 €650）。透過 Revenue 自我評稅（Form 11）連同暫繳稅繳稅及報稅。","State Pension (Contributory)":"國家退休金（供款式）","Up to €299.30 a week in 2026 (+€10 from age 80), from age 66. Under the total contributions approach you need 2,080 weekly contributions (40 years) for the full rate, with a pro rata rate from 520 (10 years). It can be deferred to 70 for a higher weekly rate.":"2026 年最多每週 €299.30（80 歲起 +€10），66 歲起領取。按總供款計算法，全額需 2,080 個週供款（40 年），由 520 個（10 年）起按比例計算。可延遲至 70 歲以獲得較高的每週金額。","Workplace pensions":"職業退休金","Most income in retirement comes from workplace pensions, PRSAs and now auto-enrolment. 25% of the fund can be taken tax-free (up to €200,000); the rest is taxed as income.":"退休收入大部分來自職業退休金、PRSA，以及現時的自動登記計劃。基金的 25% 可免稅提取（最多 €200,000）；其餘作收入課稅。","From 65 income up to €18,000 (€36,000 for a couple) is exempt from income tax; there is an age credit of €245. The State Pension is free of USC and PRSI.":"65 歲起，收入 €18,000（夫婦 €36,000）以內免繳所得稅；另有 €245 年齡抵免。國家退休金免繳 USC 及 PRSI。","PRSA or occupational pension: contributions get tax relief at your marginal rate (20% or 40%) within age-related limits of 15–40% of earnings, capped at €115,000. At retirement 25% is tax-free and the rest is taxed as income. Deposit interest pays 33% DIRT.":"PRSA 或職業退休金：供款可按你的邊際稅率（20% 或 40%）獲稅務寬減，上限按年齡為收入的 15–40%，以 €115,000 為上限。退休時 25% 免稅，其餘作收入課稅。存款利息須繳 33% DIRT。","St Brigid’s Day":"聖布麗吉德日","St Patrick’s Day":"聖派翠克節","May bank holiday":"五月銀行假期","June bank holiday":"六月銀行假期","August bank holiday":"八月銀行假期","October bank holiday":"十月銀行假期","4 working weeks a year (20 days on a 5-day week), or 8% of hours worked. 10 public holidays; for each you get a paid day off, a day’s pay, an extra day of leave or an extra day’s pay, as your employer decides.":"每年 4 個工作週（5 天工作週 20 天），或工作時數的 8%。10 天公眾假期；每逢假期，僱主會決定給你有薪假日、一天薪金、額外一天年假或額外一天薪金。","26 weeks, plus 16 weeks unpaid":"26 週，另加 16 週無薪","Maternity Benefit €299 a week (many employers top up)":"產假津貼每週 €299（很多僱主會補足）","2 weeks within 6 months of the birth":"出生後 6 個月內 2 週","Paternity Benefit €299 a week":"侍產假津貼每週 €299","Parent’s leave":"家長假","9 weeks per parent in the child’s first 2 years":"子女首 2 年內每名家長 9 週","Parent’s Benefit €299 a week":"家長津貼每週 €299","26 weeks per parent until the child is 12":"每名家長 26 週，直至子女 12 歲","Leave for medical care":"醫療照顧假","5 days a year to care for a relative":"每年 5 天照顧親屬","5 days of statutory sick pay a year, then Illness Benefit":"每年 5 天法定病假薪酬，其後為疾病津貼","70% of pay up to €110 a day":"薪金的 70%，每天最多 €110","After 2 years of continuous service: 2 weeks’ pay per year of service plus 1 week, with weekly pay capped at €600. Tax-free; enhanced payments above it get extra tax-free amounts up to limits.":"連續服務滿 2 年後：每服務一年 2 週薪金，另加 1 週，週薪上限 €600。免稅；超出的額外補償可另享有上限的免稅額。","Minimum from the employer: 1 week (13 weeks to 2 years of service), 2 weeks (2–5), 4 weeks (5–10), 6 weeks (10–15), 8 weeks (15+). From you: 1 week after 13 weeks.":"僱主最低通知期：1 週（服務 13 週至 2 年）、2 週（2–5 年）、4 週（5–10 年）、6 週（10–15 年）、8 週（15 年以上）。你：13 週後 1 週。","Jobseeker’s Pay-Related Benefit":"求職者薪酬相關津貼","Since March 2025: 60% of previous weekly pay (max €450) for 13 weeks, then 55% (max €375) for 13 weeks, then 50% (max €300) for 13 weeks with 5+ years of PRSI; 26 weeks with 2–5 years. Not after resigning without good reason.":"2025 年 3 月起：有 5 年以上 PRSI 者，首 13 週為之前週薪的 60%（最多 €450），其後 13 週 55%（最多 €375），再 13 週 50%（最多 €300）；2–5 年者為 26 週。無合理理由辭職者不獲發放。","Above €44,000 each extra euro loses 40% tax + 3–8% USC + PRSI. Pension contributions save the 40% tax.":"超過 €44,000 後，每多一歐元要繳 40% 稅 + 3–8% USC + PRSI。退休金供款可節省 40% 稅款。","Auto-enrolment: every €1.50 you pay brings €2 more from your employer and the State.":"自動登記：你每供款 €1.50，僱主及政府就多供 €2。","Child Benefit €140 a month per child, not means-tested. Married couples can share tax bands (up to €88,000 with two incomes), which this table does not model.":"兒童福利金每名子女每月 €140，不設入息審查。已婚夫婦可共享稅階（雙收入最多 €88,000），本表未有計算。","Statutory redundancy after 2 years (tax-free)":"2 年後的法定裁員補償（免稅）","26 weeks at €299/week + 16 unpaid":"26 週每週 €299 + 16 週無薪","2 weeks at €299/week":"2 週，每週 €299","9 weeks paid (€299/week) + 26 unpaid until 12":"9 週有薪（每週 €299）+ 26 週無薪，直至 12 歲","5 days at 70% (max €110/day), then Illness Benefit":"5 天 70%（每天最多 €110），其後為疾病津貼","Annual tax for one PAYE employee; PRSI uses the year-average rate (4.35% from October). Medical expenses, rent and other credits, benefit-in-kind and the married two-income band are not modelled.":"一名 PAYE 僱員的年度稅款；PRSI 採用全年平均費率（10 月起 4.35%）。未計及醫療開支、租金及其他抵免、實物福利及已婚雙收入稅階。","Official sources: Revenue (revenue.ie), Department of Social Protection (gov.ie), Citizens Information, Workplace Relations Commission.":"官方來源：Revenue（revenue.ie）、社會保障部（gov.ie）、Citizens Information、Workplace Relations Commission。","Income tax, single, €50,000":"所得稅，單身，€50,000","USC on €50,000":"€50,000 的 USC","Employee PRSI at €1,000 a week (per week, from October)":"每週 €1,000 的僱員 PRSI（每週，10 月起）","Full State Pension (Contributory), per week":"足額國家退休金（供款式），每週","Statutory redundancy, 10 years at €1,000 a week":"法定裁員補償，10 年，每週 €1,000","Maximum Jobseeker’s Pay-Related Benefit (per week)":"最高求職者薪酬相關津貼（每週）","Child Benefit per child (per month)":"每名子女兒童福利金（每月）","Social security (Class 1) 10%":"社會保障（第 1 類）10%","Self-employed social security (Class 2) 15%":"自僱人士社會保障（第 2 類）15%","or paid in lieu; no statutory severance pay":"或支付代通知金；沒有法定遣散費","Notice (either side)":"通知期（雙方）","8 weeks + 1 per year, max 12":"8 週 + 每年 1 週，最多 12 週","Malta":"馬耳他","Tax computation":"稅款計算方式","Married (joint)":"已婚（合併）","Parent (single parent)":"家長（單親家長）","Single: 0% up to €12,000, 15% to €16,000, 25% to €60,000, 35% above. Married (joint): tax-free €15,000, or €17,500 with 1 child and €22,500 with 2 or more. Parent: tax-free €13,000, €14,500 with 1 child, €18,500 with 2 or more. Social security is not deductible.":"單身：€12,000 以內 0%，€16,000 以內 15%，€60,000 以內 25%，以上 35%。已婚（合併）：免稅 €15,000，1 名子女 €17,500，2 名或以上 €22,500。家長：免稅 €13,000，1 名子女 €14,500，2 名或以上 €18,500。社會保障不可扣除。","Social security and bonuses":"社會保障及花紅","Employee and employer each pay 10% of the basic wage, capped at €55.93 a week (born from 1962); the employer adds 0.3% to the maternity fund. Statutory bonuses of €512.52 and the income supplements (about €242 a year) are paid in June and December and are in the Bonus field. Cost-of-living increase (COLA) 2026: €4.66 a week.":"僱員及僱主各付基本工資的 10%，上限每週 €55.93（1962 年起出生）；僱主另加 0.3% 生育基金。法定花紅 €512.52 及收入補助（約每年 €242）於 6 月及 12 月發放，已包括在「花紅」欄。2026 年生活費調整（COLA）：每週 €4.66。","Minimum wage":"最低工資","€229.44 a week for adults in 2026.":"2026 年成年人每週 €229.44。","Legal premium":"法定津貼","Overtime is paid at least time-and-a-half (+50%); work on public holidays and Sundays usually gets double pay or a day off by agreement. Average week max 48 hours over 17 weeks.":"超時工作至少按 1.5 倍（+50%）支付；公眾假期及星期日工作按協議通常為雙倍薪酬或補假。17 週平均每週最多 48 小時。","Overtime is taxed at your marginal rate like normal pay here.":"這裡的超時薪酬與一般薪金一樣按你的邊際稅率課稅。","Class 2 social security 15% of net income, capped at the maximum pensionable income (about €4,362 a year), with a minimum for low incomes. Profit is taxed on the same rate tables. VAT registration under Article 11 for small turnover.":"第 2 類社會保障為淨收入的 15%，上限為最高可計退休金收入（約每年 €4,362），低收入者設最低供款。利潤按相同稅率表課稅。小額營業額可按第 11 條登記增值稅。","Two-thirds pension":"三分之二退休金","⅔ of the average of your best 10 calendar years of the last 41, capped at the maximum pensionable income (€29,083 in 2026 for those born from 1962), reduced pro rata if you have fewer than 41 years (40 if born 1962–1968) of contributions. At least 10 years needed.":"最近 41 年中最佳 10 個曆年平均收入的 ⅔，上限為最高可計退休金收入（2026 年 1962 年起出生者為 €29,083），如供款少於 41 年（1962–1968 年出生者為 40 年）則按比例減少。至少需要 10 年。","65 for those born from 1962. From 61 if you have the full contribution record and are no longer working. Pensions rise each year with the cost-of-living increase.":"1962 年起出生者為 65 歲。如有完整供款紀錄且不再工作，可由 61 歲起領取。退休金每年按生活費調整上調。","Personal Retirement Scheme: a 25% tax credit on contributions up to €3,000 a year (and €750 for employer voluntary schemes). From retirement up to 30% can be taken as a tax-free lump sum; the rest is taxed as income. Bank interest can be taxed at a final 15%.":"個人退休計劃：每年最多 €3,000 的供款可獲 25% 稅收抵免（僱主自願計劃為 €750）。退休起最多 30% 可作免稅一筆過提取；其餘作收入課稅。銀行利息可按最終 15% 課稅。","St Paul’s Shipwreck":"聖保羅船難紀念日","St Joseph":"聖若瑟節","Sette Giugno":"六月七日紀念日（Sette Giugno）","St Peter and St Paul":"聖伯多祿及聖保祿節","Victory Day":"勝利日","192 hours a year (24 days of 8 hours), plus an extra day for each public holiday falling on a weekend. 14 public holidays.":"每年 192 小時（24 天，每天 8 小時），另加每個落在週末的公眾假期補假一天。14 天公眾假期。","18 weeks":"18 週","14 weeks full pay by employer, 4 weeks state maternity benefit":"僱主支付 14 週全薪，政府支付 4 週生育津貼","Birth leave":"出生假","10 working days for the father or co-parent":"父親或共同家長 10 個工作天","Full pay (employer, reimbursed by the state)":"全薪（僱主支付，由政府發還）","4 months per parent until the child is 8":"每名家長 4 個月，直至子女 8 歲","First 2 months paid at the sickness-benefit rate":"首 2 個月按疾病津貼標準支付","By sector wage order, often 2 weeks a year on full pay":"按行業工資令，通常每年 2 週全薪","Employer, minus sickness benefit":"僱主支付，扣除疾病津貼","Termination by the employer (redundancy)":"僱主終止僱傭（裁員）","After probation: 1 week (1–6 months of service), 2 weeks (6 months–2 years), 4 weeks (2–4 years), 8 weeks (4–7 years), then +1 week per year up to 12 weeks (more by contract for technical or managerial jobs). Same for both sides; pay in lieu is possible.":"試用期後：1 週（服務 1–6 個月）、2 週（6 個月至 2 年）、4 週（2–4 年）、8 週（4–7 年），其後每年 +1 週，最多 12 週（技術或管理職位按合約可更長）。雙方相同；可支付代通知金。","Malta has no statutory severance pay for redundancy. An Industrial Tribunal can award compensation for unfair dismissal.":"馬耳他沒有法定裁員遣散費。勞資審裁處可就不公平解僱判給補償。","From January 2026: 60% of your wage for 10 weeks, 55% for the next 10 and 50% for the last 6 (156 days), on a wage between the minimum wage and 175% of it. Needs 50 weeks of contributions, 20 in the last 2 years.":"2026 年 1 月起：首 10 週為工資的 60%，其後 10 週 55%，最後 6 週 50%（156 天），工資按最低工資至其 175% 計算。須有 50 週供款，其中 20 週在最近 2 年內。","The Bonus field holds the statutory bonuses and income supplements (about €755 a year). Married? Joint computation usually lowers the tax.":"「花紅」欄包括法定花紅及收入補助（約每年 €755）。已婚？合併計算通常能降低稅款。","Children’s Allowance is means-tested (a minimum amount is paid to all families). The married and parent tax tables already give wider tax-free bands for children.":"子女津貼設入息審查（所有家庭均可獲最低金額）。已婚及家長稅表已為子女提供較寬的免稅級別。","No statutory severance; notice or pay in lieu":"沒有法定遣散費；通知或代通知金","18 weeks (14 full pay + 4 state benefit)":"18 週（14 週全薪 + 4 週政府津貼）","10 days at full pay":"10 天全薪","4 months per parent until 8, 2 paid":"每名家長 4 個月，直至 8 歲，2 個月有薪","By sector, often 2 weeks full pay":"按行業，通常 2 週全薪","Resident employee with the standard tax tables; part-time and overtime special rates, the 15% rate for some foreign workers, and tax credits for specific groups are not modelled. Average wages for Malta come from Eurostat (2025 estimated).":"採用標準稅表的居民僱員；未計及兼職及超時特別稅率、部分外籍僱員的 15% 稅率，以及特定群組的稅收抵免。馬耳他的平均工資來自 Eurostat（2025 年估計）。","Official sources: Malta Tax and Customs Administration (mtca.gov.mt), Department of Social Security (socialsecurity.gov.mt), DIER (employment conditions), Jobsplus.":"官方來源：Malta Tax and Customs Administration（mtca.gov.mt）、Department of Social Security（socialsecurity.gov.mt）、DIER（僱傭條件）、Jobsplus。","Tax, single, chargeable income €30,000":"稅款，單身，應課稅收入 €30,000","Tax, married with 2 children, €40,000":"稅款，已婚有 2 名子女，€40,000","Tax, parent with 1 child, €20,000":"稅款，家長有 1 名子女，€20,000","Maximum employee social security (per year)":"僱員社會保障上限（每年）","Maximum two-thirds pension (per year)":"最高三分之二退休金（每年）","Maximum unemployment benefit, first 10 weeks (per week)":"首 10 週最高失業津貼（每週）","Social insurance 8.8%":"社會保險 8.8%","National health system (GESY) 2.65%":"國家醫療系統（GESY）2.65%","Child deduction":"子女扣除","50% exemption for new residents":"新居民 50% 豁免","Self-employed social insurance 16.6% + GESY 4%":"自僱人士社會保險 16.6% + GESY 4%","Redundancy payment (Redundancy Fund, tax-free)":"裁員補償（裁員基金，免稅）","or paid in lieu":"或支付代通知金","Redundancy pay (weeks per year)":"裁員補償（每年週數）","Cyprus":"塞浦路斯","After the 2026 reform: 0% up to €22,000, 20% to €32,000, 25% to €42,000, 30% to €72,000, 35% above. Social insurance, GESY and pension or life-insurance contributions (up to ⅕ of income) are deductible. Child deduction €1,000 for the first child, €1,250 for the second, €1,500 from the third, for family incomes up to €100,000–200,000. New residents earning over €55,000 can exempt 50% of pay.":"2026 年改革後：€22,000 以內 0%，€32,000 以內 20%，€42,000 以內 25%，€72,000 以內 30%，以上 35%。社會保險、GESY 及退休金或人壽保險供款（最多收入的 ⅕）可扣除。子女扣除：第一名 €1,000，第二名 €1,250，第三名起 €1,500，適用於家庭收入 €100,000–200,000 以內。收入超過 €55,000 的新居民可豁免 50% 薪金。","Contributions":"供款","Employee: social insurance 8.8% up to €68,904 a year (€5,742 a month) and GESY 2.65%. Employer: 8.8% + 2% social cohesion + 1.2% redundancy fund + 0.5% training fund + 2.9% GESY. A 13th salary is common.":"僱員：社會保險 8.8%，上限每年 €68,904（每月 €5,742），GESY 2.65%。僱主：8.8% + 2% 社會凝聚 + 1.2% 裁員基金 + 0.5% 培訓基金 + 2.9% GESY。第 13 個月薪金很普遍。","By agreement":"按協議","There is no general legal overtime premium; collective agreements usually give time-and-a-half. Max 48 hours a week on average.":"沒有一般法定超時津貼；集體協議通常給予 1.5 倍。平均每週最多 48 小時。","Social insurance 16.6% of income (with a minimum deemed income by occupation, up to €68,904) and GESY 4%. Profit is taxed on the same scale.":"社會保險為收入的 16.6%（按職業設最低推定收入，上限 €68,904）及 GESY 4%。利潤按相同稅階課稅。","A basic pension (60% of the average of your insurance points up to the basic insurable earnings, more with dependants) plus a supplementary pension of 1.5% of your insured earnings above them. Paid 13 times a year. Age 65 with at least 15 years; from 63 with a 12% reduction.":"基本退休金（基本可保收入以內保險點數平均值的 60%，有受養人更多）加補充退休金（超出部分投保收入的 1.5%）。每年支付 13 次。65 歲且至少 15 年；63 歲起扣減 12%。","Provident funds":"公積金","Many employers run a provident fund (often 5–10% each side); contributions are deductible within the ⅕ limit and lump sums at retirement are tax-free.":"很多僱主設有公積金（雙方通常各 5–10%）；供款可在 ⅕ 上限內扣除，退休時的一筆過款項免稅。","Provident funds and personal pension plans: contributions are deductible up to ⅕ of income (together with social insurance and GESY). Lump sums from provident funds at retirement are tax-free; pensions are taxed as income, with the first €22,000 tax-free. Interest pays 17% defence contribution.":"公積金及個人退休計劃：供款最多可扣除收入的 ⅕（連同社會保險及 GESY）。退休時公積金的一筆過款項免稅；退休金作收入課稅，首 €22,000 免稅。利息須繳 17% 國防稅。","Greek Independence Day":"希臘獨立日","Cyprus National Day":"塞浦路斯國慶日","Easter Tuesday":"復活節星期二","Kataklysmos (Whit Monday)":"Kataklysmos（聖靈降臨節星期一）","Cyprus Independence Day":"塞浦路斯獨立日","20 working days on a 5-day week (24 on 6 days), paid by the employer or the central holiday fund. Public holidays follow the Orthodox calendar; the private sector observes most of the 15 official ones by collective agreement.":"5 天工作週 20 個工作天（6 天為 24 天），由僱主或中央假期基金支付。公眾假期依照東正教曆；私營機構按集體協議放取 15 天官方假期中的大部分。","22 weeks (11 compulsory around birth)":"22 週（出生前後強制 11 週）","Maternity allowance 72% of insurable earnings":"生育津貼為可保收入的 72%","2 weeks within 16 weeks of the birth":"出生後 16 週內 2 週","Paternity allowance 72% of insurable earnings":"侍產津貼為可保收入的 72%","18 weeks per parent until the child is 8":"每名家長 18 週，直至子女 8 歲","8 weeks paid by social insurance, the rest unpaid":"8 週由社會保險支付，其餘無薪","Force majeure and carer’s leave":"不可抗力及照顧者假","7 days a year force majeure + 5 days carer’s leave":"每年 7 天不可抗力假 + 5 天照顧者假","Sickness benefit from the 4th day, up to 156 days":"第 4 天起的疾病津貼，最多 156 天","About 60% of insurable earnings":"約為可保收入的 60%","Redundancy payment":"裁員補償","After 2 years of continuous service, paid by the Redundancy Fund: 2 weeks’ pay per year for the first 4 years, 2.5 weeks for years 5–10, 3 for 11–15, 3.5 for 16–20 and 4 for 21–30, max 75 weeks, on pay up to the insurable maximum. Tax-free.":"連續服務滿 2 年後由裁員基金支付：首 4 年每年 2 週薪金，第 5–10 年 2.5 週，第 11–15 年 3 週，第 16–20 年 3.5 週，第 21–30 年 4 週，最多 75 週，薪金以可保收入上限為限。免稅。","From the employer after 26 weeks: 1 week (under 1 year), 2 weeks (1–2), 4 (2–3), 5 (3–4), 6 (4–5), 7 (5–6), 8 (6+). From you: usually 1–4 weeks.":"僱主在 26 週後：1 週（少於 1 年）、2 週（1–2 年）、4 週（2–3 年）、5 週（3–4 年）、6 週（4–5 年）、7 週（5–6 年）、8 週（6 年以上）。你：通常 1–4 週。","60% of your basic insurable earnings plus a supplementary part on earnings above them (more with dependants), for up to 156 days. Needs at least 26 weeks of contributions. Amounts here are estimates.":"基本可保收入的 60%，另加超出部分收入的補充部分（有受養人更多），最多 156 天。須有至少 26 週供款。這裡的金額為估計。","Since 2026 the first €22,000 is tax-free. Moving to Cyprus for a job over €55,000? 50% of your pay can be exempt (tick the new-resident box in Compare countries).":"2026 年起首 €22,000 免稅。為年薪超過 €55,000 的工作搬到塞浦路斯？你的薪金 50% 可獲豁免（在「比較國家」中勾選新居民選項）。","Child benefit is income-tested (family income up to €49,000 and assets limits). Spouses are taxed separately; the child deduction goes to one parent.":"兒童福利金設入息審查（家庭收入 €49,000 以內及資產上限）。配偶分開課稅；子女扣除歸其中一名家長。","Redundancy Fund after 2 years (tax-free)":"2 年後的裁員基金（免稅）","22 weeks at 72% of insurable earnings":"22 週，可保收入的 72%","2 weeks at 72%":"2 週 72%","18 weeks per parent until 8, 8 paid":"每名家長 18 週，直至 8 歲，8 週有薪","From the 4th day, about 60%":"第 4 天起，約 60%","Resident employee taxed individually. Pension and unemployment amounts are estimates based on approximate basic insurable earnings; the official figures use your insurance points. The holiday fund contribution (8% for some sectors) is not included in employer cost. Average wages for Cyprus come from Eurostat (2025 estimated).":"單獨課稅的居民僱員。退休金及失業津貼金額按約略的基本可保收入估算；官方數字採用你的保險點數。假期基金供款（部分行業 8%）未計入僱主成本。塞浦路斯的平均工資來自 Eurostat（2025 年估計）。","Official sources: Tax Department (mof.gov.cy/tax), Social Insurance Services (mlsi.gov.cy/sid), Health Insurance Organisation (gesy.org.cy), Department of Labour Relations.":"官方來源：稅務局（mof.gov.cy/tax）、社會保險服務（mlsi.gov.cy/sid）、醫療保險組織（gesy.org.cy）、勞資關係部。","Income tax on taxable €50,000":"應課稅 €50,000 的所得稅","Tax-free threshold (no tax at €22,000 taxable)":"免稅門檻（應課稅 €22,000 不用繳稅）","Employee social insurance at the 2026 ceiling (per year)":"2026 年上限的僱員社會保險（每年）","GESY employee contribution on €30,000":"€30,000 的 GESY 僱員供款","Redundancy weeks after 10 years":"10 年後的裁員補償週數","New amount (optional)":"新金額（選填）","Next to each expense you can type a new amount, lower or higher than today. It replaces the suggested ceiling for that category, and the possible saving becomes today’s spending minus your new amount.":"你可在每項開支旁輸入新金額，可低於或高於現時。新金額會取代該類別的建議上限，而可節省金額則變為現時開支減去你的新金額。","Suggested ceiling or your new amount":"建議上限或你的新金額","your new amount":"你的新金額","suggested {v}":"建議 {v}","extra cost":"額外成本","With your new amounts":"採用你的新金額","earliest stop age with the new amounts you typed":"按你輸入的新金額，最早可停止工作的年齡","With your new amounts you save {m} a month: <b>{x}</b> after {n} years, and you could stop working at <b>{s2}</b> instead of {s1}.":"採用你的新金額，你每月可節省 {m}：{n} 年後達 <b>{x}</b>，而你可在 <b>{s2}</b> 而非 {s1} 停止工作。","With your new amounts you spend {m} more a month: <b>{x}</b> less after {n} years, and you could stop working at <b>{s2}</b> instead of {s1}.":"採用你的新金額，你每月多花 {m}：{n} 年後少 <b>{x}</b>，而你會在 <b>{s2}</b> 而非 {s1} 停止工作。","Only the national scale and the Madrid and Catalonia regional scales are included; tax in other regions differs slightly.":"只包括國家稅階及馬德里與加泰羅尼亞的地區稅階；其他地區的稅款略有不同。","Rates for England, Wales and Northern Ireland; Scotland’s income tax bands, student loans and benefits in kind are not included.":"英格蘭、威爾斯及北愛爾蘭的稅率；不包括蘇格蘭的所得稅稅階、學生貸款及實物福利。","The 30% ruling for expats and the health-insurance premium are not included.":"不包括外籍人士 30% 優惠及醫療保險保費。","The lower rates of the Azores and Madeira and the health, education and housing deductions are not included.":"不包括亞速爾及馬德拉的較低稅率，以及醫療、教育及住屋扣除。","The wider tax band for married couples with two incomes is not modelled, and take-home pay is tested only through its parts (tax, USC, PRSI).":"未計及已婚雙收入夫婦較寬的稅階，而實收只就其組成部分（稅款、USC、PRSI）測試。","Only the minimum pension is checked; the pension built up from your pay follows the rules but is not tested.":"只核對最低退休金；按你薪金累積的退休金依照規則計算，但未經測試。","Only the accrual rate is checked, not a full pension amount.":"只核對累算率，而非完整的退休金金額。","The amount is an estimate: the official pension depends on your insurance points, and the basic insurable earnings used here are approximate.":"金額為估計：官方退休金視乎你的保險點數，這裡採用的基本可保收入為約數。","The unemployment benefit is an estimate based on approximate basic insurable earnings.":"失業津貼按約略的基本可保收入估算。","Premium rates follow the law; take-home extra pay uses the normal salary tax and contributions.":"津貼率依照法例；額外薪酬的實收按一般薪金的稅款及供款計算。","Austria’s tax-free overtime allowance is not applied, so take-home overtime pay is slightly too low.":"未套用奧地利的免稅超時津貼，所以超時薪酬的實收略為偏低。","Malta’s 15% flat tax on part of overtime pay is not applied, so take-home overtime pay is slightly too low.":"未套用馬耳他對部分超時薪酬的 15% 劃一稅，所以超時薪酬的實收略為偏低。","Self-employed tax and contributions are simplified; special freelancer schemes can give different results.":"自僱人士的稅款及供款已簡化；自由職業者特別計劃可能得出不同結果。","Average wages for Malta are Eurostat 2025 figures projected to 2026; official 2026 figures are not yet published.":"馬耳他的平均工資為 Eurostat 2025 年數字推算至 2026 年；官方 2026 年數字尚未公佈。","Average wages for Cyprus are Eurostat 2025 figures projected to 2026; official 2026 figures are not yet published.":"塞浦路斯的平均工資為 Eurostat 2025 年數字推算至 2026 年；官方 2026 年數字尚未公佈。","The state pension used here is an estimate (see the Pension tab).":"這裡採用的國家退休金為估計（見「退休金」分頁）。","Approximate":"約數","Not verified":"未經核實","For {c}, these figures follow the published 2026 rules but have not been checked against an official calculator yet.":"對於 {c}，這些數字依照已公佈的 2026 年規則，但尚未與官方計算機核對。","For {c}, this tab is partly checked against official sources ({n} checks), but some parts are approximate:":"對於 {c}，此分頁已部分與官方來源核對（{n} 項核對），但有些部分為約數：","For {c}, some parts of this tab are approximate:":"對於 {c}，此分頁有些部分為約數：","Labour market contribution (AM-bidrag) 8%":"勞動市場供款（AM-bidrag）8%","ATP (supplementary pension), employee share":"ATP（補充退休金），僱員部分","State base tax (bundskat) 12.01%":"國家基本稅（bundskat）12.01%","Church tax (kirkeskat)":"教會稅（kirkeskat）","Middle, top and top-top tax (7.5% / 7.5% / 5%)":"中級、高級及特高級稅（7.5% / 7.5% / 5%）","Employment allowance + job allowance (deducted)":"就業免稅額 + 工作免稅額（已扣除）","Personal allowance":"個人免稅額","Child and youth benefit (paid separately, about)":"兒童及青少年福利金（另行發放，約數）","white-collar minimum (Funktionærloven); others by collective agreement":"白領最低標準（Funktionærloven）；其他按集體協議","1 month":"1 個月","Denmark":"丹麥","Municipal tax rate (%)":"市政稅率（%）","Member of the Church of Denmark (church tax)":"丹麥教會成員（教會稅）","8% labour market contribution first, then municipal tax (average 25.05%, 23.39–26.30%) and state base tax 12.01% above the personal allowance of DKK 54,100. Middle tax 7.5% above DKK 641,200, top tax 7.5% above DKK 777,900 and top-top tax 5% above DKK 2,592,700 (personal income after AM). Tax ceiling 44.57% for municipal + base + middle tax.":"先扣 8% 勞動市場供款，其後超過個人免稅額 DKK 54,100 的部分繳市政稅（平均 25.05%，23.39–26.30%）及國家基本稅 12.01%。中級稅：DKK 641,200 以上 7.5%；高級稅：DKK 777,900 以上 7.5%；特高級稅：DKK 2,592,700 以上 5%（扣除 AM 後的個人收入）。市政稅 + 基本稅 + 中級稅的稅率上限為 44.57%。","Employment allowance 12.75% of pay (max DKK 63,300) and job allowance 4.5% above DKK 235,200 (max DKK 3,100) reduce the municipal tax base. Church tax about 0.87% for members. ATP: DKK 99 a month from you, DKK 198 from the employer.":"就業免稅額為薪金的 12.75%（最多 DKK 63,300），工作免稅額為 DKK 235,200 以上的 4.5%（最多 DKK 3,100），兩者均減少市政稅基。教會成員的教會稅約 0.87%。ATP：你每月 DKK 99，僱主 DKK 198。","Danish law sets no overtime premium; collective agreements usually pay +50% for the first hours and +100% after, or time off. Average week max 48 hours over 4 months.":"丹麥法律沒有規定超時津貼；集體協議通常為首幾小時 +50%，其後 +100%，或補假。4 個月平均每週最多 48 小時。","Overtime pays AM-bidrag and income tax like normal pay.":"超時薪酬與一般薪金一樣須繳 AM-bidrag 及所得稅。","Profit pays the 8% labour market contribution and the same income taxes as wages (personal allowance, municipal and state taxes). Voluntary ATP and unemployment insurance are extra. VAT registration above DKK 50,000 turnover.":"利潤須繳 8% 勞動市場供款及與工資相同的所得稅（個人免稅額、市政稅及國家稅）。自願 ATP 及失業保險另計。營業額超過 DKK 50,000 須登記增值稅。","From 67 (born up to 1962), 68 (1963–66), 69 (1967–70) and 70 (from 1971). Basic amount DKK 7,544 a month, full after 40 years of residence between 15 and pension age; pension supplement up to DKK 8,729 (single) or DKK 4,467 (couple), reduced by other income. Deferring raises the pension.":"由 67 歲（1962 年或以前出生）、68 歲（1963–66）、69 歲（1967–70）及 70 歲（1971 年起）。基本金額每月 DKK 7,544，在 15 歲至退休年齡之間居住 40 年可得全額；退休金補助最多 DKK 8,729（單身）或 DKK 4,467（夫婦），按其他收入減少。延遲領取可提高退休金。","ATP and labour-market pensions":"ATP 及勞動市場退休金","ATP is a small lifelong supplement for everyone who worked. Most income in retirement comes from labour-market pensions agreed in collective agreements, typically 12% of pay (8% employer, 4% employee), deducted before AM-bidrag.":"ATP 是給所有曾工作人士的小額終身補助。退休收入大部分來自集體協議約定的勞動市場退休金，通常為薪金的 12%（僱主 8%，僱員 4%），在扣 AM-bidrag 前扣除。","Contributions to an employer pension scheme are deducted before AM-bidrag and income tax. Payouts are taxed as income; returns pay 15.3% PAL tax.":"向僱主退休計劃的供款在扣 AM-bidrag 及所得稅前扣除。提取時作收入課稅；回報須繳 15.3% PAL 稅。","Labour-market pension: contributions (often 4% from you and 8% from the employer) are deducted before AM-bidrag and tax. Returns pay 15.3% PAL tax, payouts are taxed as income. Deposit interest is capital income taxed at about 37–42%.":"勞動市場退休金：供款（通常你 4%、僱主 8%）在扣 AM-bidrag 及稅款前扣除。回報須繳 15.3% PAL 稅，提取時作收入課稅。存款利息屬資本收入，稅率約 37–42%。","Maundy Thursday":"濯足節（聖星期四）","Easter Sunday":"復活節星期日","Whit Sunday":"聖靈降臨節星期日","Constitution Day (often a day off)":"憲法日（通常放假）","5 weeks (25 working days) a year under the Holiday Act, earned at 2.08 days a month, with 12.5% holiday pay or full pay plus a 1% supplement. Many agreements add 5 extra holiday days (feriefridage). Great Prayer Day was abolished in 2024.":"根據《假期法》每年 5 週（25 個工作天），每月累積 2.08 天，並獲 12.5% 假期薪酬或全薪另加 1% 補助。很多協議另加 5 天額外假期（feriefridage）。大祈禱日已於 2024 年取消。","4 weeks before the birth and 24 weeks after (11 of them earmarked)":"產前 4 週及產後 24 週（其中 11 週為指定假期）","Barselsdagpenge up to DKK 5,085 a week; many employers pay full salary":"Barselsdagpenge 每週最多 DKK 5,085；很多僱主支付全薪","Leave for the other parent":"另一名家長的假期","24 weeks, of which 2 right after the birth and 11 earmarked":"24 週，其中出生後即時 2 週，11 週為指定假期","Barselsdagpenge up to DKK 5,085 a week":"Barselsdagpenge 每週最多 DKK 5,085","Child’s sick day":"子女病假日","1st and often 2nd sick day of a child under 18 (by agreement)":"18 歲以下子女患病的第 1 天，通常亦包括第 2 天（按協議）","Usually paid":"通常有薪","Up to 5 days a year for a seriously ill relative":"每年最多 5 天照顧重病親屬","White-collar staff keep full pay; otherwise the employer pays 30 days, then the municipality":"白領員工保留全薪；其他人由僱主支付 30 天，其後由市政府支付","Sygedagpenge up to DKK 5,085 a week":"Sygedagpenge 每週最多 DKK 5,085","Notice (white-collar)":"通知期（白領）","From the employer: 1 month in the first 6 months, then 3 months, rising by 1 month every 3 years to 6 months after almost 9 years. From you: 1 month. Other workers follow their collective agreement.":"僱主：首 6 個月 1 個月，其後 3 個月，每 3 年加 1 個月，接近 9 年時達 6 個月。你：1 個月。其他工人依照其集體協議。","Severance and unemployment benefit":"遣散費及失業津貼","White-collar staff get 1, 2 or 3 months’ pay after 12, 15 or 18 years. Unemployment benefit (dagpenge) for a-kasse members: 90% of previous pay, max DKK 22,041 a month, for up to 2 years.":"白領員工服務滿 12、15 或 18 年後可得 1、2 或 3 個月薪金。a-kasse 成員的失業津貼（dagpenge）：之前薪金的 90%，每月最多 DKK 22,041，最長 2 年。","Above DKK 641,200 (after AM) middle tax adds 7.5%; pension contributions through your employer reduce it.":"超過 DKK 641,200（扣除 AM 後），中級稅加 7.5%；透過僱主作出的退休金供款可減少此稅款。","Join an a-kasse: without membership there is no earnings-related unemployment benefit.":"加入 a-kasse：沒有會籍就沒有與收入掛鈎的失業津貼。","Child and youth benefit (børne- og ungeydelse) 2026: DKK 5,370 a quarter (0–2 years), 4,248 (3–6), 3,342 (7–14) and DKK 1,114 a month (15–17); reduced for high earners. The table uses the 7–14 rate.":"2026 年兒童及青少年福利金（børne- og ungeydelse）：每季 DKK 5,370（0–2 歲）、4,248（3–6 歲）、3,342（7–14 歲），以及每月 DKK 1,114（15–17 歲）；高收入人士會減少。本表採用 7–14 歲的金額。","White-collar severance after 12 years":"白領員工 12 年後的遣散費","4 + 24 weeks, up to DKK 5,085/week":"4 + 24 週，每週最多 DKK 5,085","24 weeks (2 at birth, 11 earmarked)":"24 週（出生時 2 週，11 週為指定假期）","Shared within the 48 weeks":"在 48 週內共享","Full pay for white-collar staff":"白領員工全薪","Employee taxed individually; annual tax as in the year-end statement (monthly withholding follows the tax card). Labour-market pension contributions, transport deduction, union fees and the high-earner reduction of child benefit are not modelled. Employer cost is ATP plus about 0.6% for other levies.":"單獨課稅的僱員；年度稅款按年終結算計算（每月預扣依照稅卡）。未計及勞動市場退休金供款、交通扣除、工會會費及高收入人士的兒童福利金減少。僱主成本為 ATP 另加約 0.6% 其他徵費。","Official sources: Skattestyrelsen (skat.dk), Skatteministeriet (average municipal and church tax 2026), Beskæftigelsesministeriet (rates 2026), borger.dk (folkepension, child benefit), Funktionærloven.":"官方來源：Skattestyrelsen（skat.dk）、Skatteministeriet（2026 年平均市政稅及教會稅）、Beskæftigelsesministeriet（2026 年費率）、borger.dk（folkepension、兒童福利金）、Funktionærloven。","Maximum employment allowance (reached at DKK 496,471)":"最高就業免稅額（在 DKK 496,471 時達到）","Maximum job allowance":"最高工作免稅額","Base tax on personal income of DKK 300,000":"個人收入 DKK 300,000 的基本稅","Middle tax on personal income of DKK 700,000":"個人收入 DKK 700,000 的中級稅","Full folkepension, single (per month)":"足額 folkepension，單身（每月）","White-collar notice after 10 years (months)":"10 年後的白領通知期（月）","Child and youth benefit, age 0–2 (per quarter)":"兒童及青少年福利金，0–2 歲（每季）","General pension contribution 7% (credited back against tax)":"一般退休金供款 7%（可抵扣稅款）","State income tax 20% above SEK 643,000":"SEK 643,000 以上的國家所得稅 20%","Tax reductions (pension contribution, work, earned income)":"減稅（退休金供款、工作、勞動收入）","Basic allowance (grundavdrag)":"基本免稅額（grundavdrag）","Employment tax credit (jobbskatteavdrag)":"就業稅收抵免（jobbskatteavdrag）","Child allowance (paid separately)":"兒童津貼（另行發放）","Self-employed contributions (egenavgifter 28.97%) + pension contribution 7%":"自僱人士供款（egenavgifter 28.97%）+ 退休金供款 7%","minimum under the Employment Protection Act (LAS); collective agreements may give more":"《就業保障法》（LAS）的最低標準；集體協議可能給予更多","Sweden":"瑞典","Municipal + regional tax rate (%)":"市政 + 地區稅率（%）","Member of the Church of Sweden (church fee)":"瑞典教會成員（教會費）","Municipal and regional tax (average 32.38%) on pay after the basic allowance (SEK 17,400–45,600); state tax 20% on taxable income above SEK 643,000 (pay above about SEK 660,400). The employment tax credit (jobbskatteavdrag) and the earned income reduction (up to SEK 1,500) lower the tax; burial fee 0.292% and public service fee 1% (max SEK 1,184) are added.":"扣除基本免稅額（SEK 17,400–45,600）後的薪金繳市政及地區稅（平均 32.38%）；應課稅收入超過 SEK 643,000（薪金約超過 SEK 660,400）的部分繳國家稅 20%。就業稅收抵免（jobbskatteavdrag）及勞動收入減免（最多 SEK 1,500）可降低稅款；另加殯葬費 0.292% 及公共服務費 1%（最多 SEK 1,184）。","You pay a 7% general pension contribution (max SEK 47,100), which is fully credited back against your tax. The employer pays 31.42% social fees on top of your salary.":"你繳付 7% 一般退休金供款（最多 SEK 47,100），可全數抵扣稅款。僱主在你的薪金以外另付 31.42% 社會費用。","The Working Hours Act limits overtime to 200 hours a year (48 per 4 weeks or 50 per month); the premium comes from collective agreements, usually +50% on weekdays and +100% at night and weekends.":"《工時法》把超時工作限制在每年 200 小時（每 4 週 48 小時或每月 50 小時）；津貼來自集體協議，通常平日 +50%，夜間及週末 +100%。","Overtime is taxed like normal pay.":"超時薪酬與一般薪金一樣課稅。","200 h / year":"200 小時 / 年","Sole trader (enskild firma)":"獨資經營者（enskild firma）","Self-employed contributions of 28.97% are paid on the profit (with a provisional 25% deduction), then the same income taxes and tax credits as for employees. F-tax registration and preliminary tax payments are needed.":"按利潤繳 28.97% 自僱人士供款（先作 25% 暫定扣除），其後繳與僱員相同的所得稅並享相同的稅收抵免。須登記 F 稅並繳付暫繳稅。","18.5% of pensionable pay (16% income pension, 2.5% premium pension in funds), on pay up to SEK 625,500 a year. Claim from 63; target age 67 in 2026. A guarantee pension (about SEK 9,530 a month for a single person with no income pension) tops up low pensions from 67 after 40 years of residence.":"可計退休金薪金的 18.5%（收入退休金 16%，基金中的保費退休金 2.5%），薪金以每年 SEK 625,500 為上限。63 歲起可申領；2026 年目標年齡為 67 歲。保證退休金（沒有收入退休金的單身人士約每月 SEK 9,530）在居住滿 40 年後由 67 歲起補足低額退休金。","Occupational pension":"職業退休金","Nine in ten employees have an occupational pension through a collective agreement, typically 4.5% of pay up to 7.5 income base amounts and 30% above.":"十分之九的僱員透過集體協議享有職業退休金，通常為 7.5 個收入基數以內薪金的 4.5%，以上 30%。","Salary exchange (löneväxling) into your occupational pension is paid before tax; employers often add about 6% because their social fees are lower. Private pension savings are not tax-deductible for employees.":"把薪金轉換（löneväxling）為職業退休金可在稅前支付；由於僱主的社會費用較低，僱主通常會額外加約 6%。僱員的私人退休儲蓄不可扣稅。","Occupational pension (ITP, SAF-LO and others) is paid by the employer; salary exchange lets you add more before tax. Payouts are taxed as income. Savings in an investment savings account (ISK) pay a small flat yearly tax instead of 30% on returns.":"職業退休金（ITP、SAF-LO 等）由僱主支付；薪金轉換讓你可在稅前多供款。提取時作收入課稅。投資儲蓄帳戶（ISK）中的儲蓄每年繳少量劃一稅，而非就回報繳 30% 稅。","May Day":"勞動節","Midsummer Day":"仲夏節","All Saints’ Day":"諸聖節","Boxing Day":"節禮日","25 working days a year under the Annual Leave Act, with 12% holiday pay (or salary plus a holiday supplement), 4 weeks of it in June–August if you wish. Midsummer Eve, Christmas Eve and New Year’s Eve are treated as public holidays by most employers.":"根據《年假法》每年 25 個工作天，並獲 12% 假期薪酬（或薪金另加假期補助），如你願意，其中 4 週可在 6–8 月放取。大部分僱主把仲夏節前夕、平安夜及除夕當作公眾假期。","Parental benefit":"父母津貼","480 days per child for both parents (90 reserved for each); can be used until the child is 12":"父母雙方每名子女合共 480 天（每人保留 90 天）；可使用至子女 12 歲","390 days at about 80% of pay (capped at 10 price base amounts), 90 days at SEK 180":"390 天約為薪金的 80%（上限為 10 個物價基數），90 天每天 SEK 180","Days at birth for the other parent":"另一名家長的出生假日","10 days in connection with the birth":"出生時 10 天","About 80% from Försäkringskassan":"Försäkringskassan 支付約 80%","Care of a sick child (VAB)":"照顧患病子女（VAB）","Up to 120 days a year per child under 12":"每名 12 歲以下子女每年最多 120 天","About 80% of pay":"約為薪金的 80%","Employer pays days 2–14 (one deduction day), then Försäkringskassan":"僱主支付第 2–14 天（扣除一天），其後由 Försäkringskassan 支付","80% of pay":"薪金的 80%","Dismissal (lack of work)":"解僱（工作不足）","Notice (LAS)":"通知期（LAS）","From the employer: 1 month (under 2 years of service), 2 months (2–4), 3 (4–6), 4 (6–8), 5 (8–10), 6 months (10+). From you: 1 month. There is no statutory severance pay; some agreements give transition support.":"僱主：1 個月（服務少於 2 年）、2 個月（2–4 年）、3 個月（4–6 年）、4 個月（6–8 年）、5 個月（8–10 年）、6 個月（10 年以上）。你：1 個月。沒有法定遣散費；部分協議提供過渡支援。","For a-kassa members: 80% of previous pay for the first 100 days (max SEK 1,200 a day), then 70% (max SEK 1,000), up to 300 days.":"a-kassa 成員：首 100 天為之前薪金的 80%（每天最多 SEK 1,200），其後 70%（最多 SEK 1,000），最多 300 天。","Above about SEK 660,400 a year, state tax adds 20% on each extra krona.":"每年超過約 SEK 660,400 後，每多一克朗要另加 20% 國家稅。","Join an a-kassa early: you need 12 months of membership for the earnings-related rate.":"盡早加入 a-kassa：需要 12 個月會籍才可享與收入掛鈎的津貼。","Child allowance SEK 1,250 a month per child until 16, with a large-family supplement from the 2nd child (SEK 150 for 2 children, 730 for 3, 1,740 for 4).":"兒童津貼每名子女每月 SEK 1,250，直至 16 歲，第 2 名子女起另有多子女補助（2 名子女 SEK 150，3 名 730，4 名 1,740）。","No statutory severance":"沒有法定遣散費","480 days per child shared, ~80% for 390":"每名子女共享 480 天，其中 390 天約 80%","10 days at birth + 90 reserved days":"出生時 10 天 + 90 天保留假期","Included in the 480 days, until age 12":"包括在 480 天內，直至 12 歲","80% from day 2 (employer days 2–14)":"第 2 天起 80%（僱主支付第 2–14 天）","Employee under 66 taxed with the 2026 tax table rules (column 1); the final tax decision can differ slightly. Deductions for travel, union fees and interest, the higher allowances from 66 and housing supplements are not modelled. Typical rent is the SCB average for a 2-room flat.":"按 2026 年稅表規則（第 1 欄）課稅的 66 歲以下僱員；最終稅務決定可能略有不同。未計及交通、工會會費及利息扣除、66 歲起較高的免稅額及房屋補助。一般租金為 SCB 兩房單位平均租金。","Official sources: Skatteverket (Teknisk beskrivning SKV 433 2026, belopp och procent 2026), Pensionsmyndigheten, Försäkringskassan, Statistics Sweden (SCB rents 2025), the Employment Protection Act (LAS).":"官方來源：Skatteverket（Teknisk beskrivning SKV 433 2026、belopp och procent 2026）、Pensionsmyndigheten、Försäkringskassan、瑞典統計局（SCB 2025 年租金）、《就業保障法》（LAS）。","Employment tax credit at SEK 90,000 (municipal rate 32.84%)":"SEK 90,000 的就業稅收抵免（市政稅率 32.84%）","Employment tax credit at SEK 240,000 (municipal rate 32.84%)":"SEK 240,000 的就業稅收抵免（市政稅率 32.84%）","Total tax on SEK 55,000 a year (34% table)":"每年 SEK 55,000 的總稅款（34% 稅表）","Basic allowance at the state-tax breakpoint (SEK 660,400)":"國家稅分界點（SEK 660,400）的基本免稅額","Maximum general pension contribution":"一般退休金供款上限","Employer notice after 10 years (months)":"10 年後的僱主通知期（月）","Child allowance, 2 children (per month)":"兒童津貼，2 名子女（每月）","Social security contribution (trygdeavgift) 7.6%":"社會保障供款（trygdeavgift）7.6%","Tax on ordinary income 22%":"一般收入稅 22%","Bracket tax (trinnskatt)":"級距稅（trinnskatt）","Standard deduction (minstefradrag)":"標準扣除（minstefradrag）","Employer’s mandatory occupational pension (at least 2%)":"僱主強制職業退休金（至少 2%）","Child benefit (paid separately)":"兒童福利金（另行發放）","Social security contribution for the self-employed 10.8%":"自僱人士社會保障供款 10.8%","minimum under the Working Environment Act":"《工作環境法》的最低標準","age":"年齡","Norway":"挪威","Union fees per year (deductible up to NOK 8,700)":"每年工會會費（最多可扣除 NOK 8,700）","22% on ordinary income after the standard deduction (46% of pay, max NOK 95,700) and the personal allowance of NOK 114,540. Bracket tax on gross pay: 1.7% above NOK 226,100, 4.0% above 318,300, 13.7% above 725,050, 16.8% above 980,100 and 17.8% above 1,467,200.":"扣除標準扣除（薪金的 46%，最多 NOK 95,700）及個人免稅額 NOK 114,540 後，一般收入繳 22%。按稅前薪金繳級距稅：NOK 226,100 以上 1.7%，318,300 以上 4.0%，725,050 以上 13.7%，980,100 以上 16.8%，1,467,200 以上 17.8%。","Employee contribution 7.6% of pay (none below NOK 99,650, and never more than 25% of the income above it). The employer pays 14.1% (zone 1) and at least 2% into an occupational pension (OTP) on pay between 1 and 12 G.":"僱員供款為薪金的 7.6%（NOK 99,650 以下不用繳，亦不會超過超出部分收入的 25%）。僱主支付 14.1%（第 1 區），並就 1 至 12 G 之間的薪金向職業退休金（OTP）供款至少 2%。","Overtime is paid at least +40% under the Working Environment Act. Max 10 hours a week, 25 hours in 4 weeks and 200 hours a year (up to 300 by agreement).":"根據《工作環境法》，超時工作至少 +40%。每週最多 10 小時、4 週 25 小時、每年 200 小時（按協議最多 300 小時）。","Overtime is taxed like normal pay, often at about 44–50% at the margin.":"超時薪酬與一般薪金一樣課稅，邊際稅率通常約 44–50%。","Sole proprietor (ENK)":"獨資經營者（ENK）","Profit pays 10.8% social security, bracket tax and 22% on ordinary income after the personal allowance (no standard deduction). Sickness benefit only from day 17 unless you buy extra insurance; no mandatory pension, so save on your own (EPS).":"利潤須繳 10.8% 社會保障、級距稅，以及扣除個人免稅額後一般收入的 22%（沒有標準扣除）。除非另購保險，疾病津貼只由第 17 天起發放；沒有強制退休金，需自行儲蓄（EPS）。","National retirement pension":"國家退休金","18.1% of each year’s income up to 7.1 G (G = NOK 136,549 from May 2026) is added to your pension account. Claim flexibly from 62 to 75 (from 62 only if the pension at 67 reaches the guarantee level); a later start gives more per year. Guarantee pension up to NOK 253,787 a year (single, 40 years of residence) from 67.":"每年把 7.1 G 以內收入的 18.1% 記入你的退休金帳戶（2026 年 5 月起 G = NOK 136,549）。可在 62 至 75 歲之間彈性申領（只有在 67 歲退休金達保證水平時才可由 62 歲起申領）；越遲開始每年越多。67 歲起保證退休金每年最多 NOK 253,787（單身，居住 40 年）。","Occupational pension and AFP":"職業退休金及 AFP","Employers must pay at least 2% of pay between 1 and 12 G into OTP; many pay 5–7%. In firms with a collective agreement, the AFP adds a lifelong supplement.":"僱主必須就 1 至 12 G 之間的薪金向 OTP 供款至少 2%；很多僱主供款 5–7%。在有集體協議的公司，AFP 另加終身補助。","Individual pension savings (IPS): up to NOK 15,000 a year is deducted from ordinary income (22% saving). Employer OTP contributions are tax-free for you.":"個人退休儲蓄（IPS）：每年最多 NOK 15,000 可從一般收入中扣除（節省 22%）。僱主 OTP 供款對你免稅。","OTP from the employer (at least 2%, often 5–7%) and IPS (up to NOK 15,000 a year, deductible at 22%). Payouts are taxed as pension income. Deposit interest is taxed at 22%.":"僱主 OTP（至少 2%，通常 5–7%）及 IPS（每年最多 NOK 15,000，按 22% 扣除）。提取時作退休金收入課稅。存款利息按 22% 課稅。","25 working days a year under the Holiday Act (counting Saturdays, so 4 weeks and 1 day); most collective agreements give 5 weeks. Holiday pay is 10.2% of last year’s pay (12% with 5 weeks), paid in June instead of salary; 2.3% extra from age 60.":"根據《假期法》每年 25 個工作天（計及星期六，即 4 週加 1 天）；大部分集體協議給予 5 週。假期薪酬為上一年薪金的 10.2%（5 週則為 12%），在 6 月代替薪金發放；60 歲起額外 2.3%。","49 weeks at 100% or 61 weeks at 80%; 3 weeks before the birth and 15 weeks for each parent are reserved":"49 週 100% 或 61 週 80%；產前 3 週及每名家長 15 週為保留假期","100% (or 80%) of pay up to 6 G (NOK 819,294 a year)":"薪金的 100%（或 80%），以 6 G（每年 NOK 819,294）為上限","Leave for the other parent at birth":"另一名家長的出生假","2 weeks in connection with the birth":"出生時 2 週","Paid by many employers or by agreement":"很多僱主或按協議支付","Care of a sick child":"照顧患病子女","10 days a year per parent (15 with 3+ children), child under 12":"每名家長每年 10 天（3 名或以上子女 15 天），子女 12 歲以下","100% (employer, then NAV)":"100%（僱主，其後 NAV）","Employer pays the first 16 days, then NAV, up to 1 year":"僱主支付首 16 天，其後由 NAV 支付，最長 1 年","100% of pay up to 6 G":"薪金的 100%，以 6 G 為上限","Dismissal (redundancy)":"解僱（裁員）","1 month, 2 months after 5 years and 3 months after 10 years of service; with 10+ years the employer must give 4 months from age 50, 5 from 55 and 6 from 60. Dismissal needs objective grounds. There is no statutory severance pay.":"1 個月，服務滿 5 年後 2 個月，10 年後 3 個月；服務 10 年以上者，僱主須在 50 歲起給予 4 個月，55 歲起 5 個月，60 歲起 6 個月。解僱須有客觀理由。沒有法定遣散費。","Unemployment benefit (dagpenger)":"失業津貼（dagpenger）","62.4% of previous income up to 6 G, for 104 weeks if you earned at least 2 G (52 weeks otherwise). Requires income of at least 1.5 G in the last 12 months.":"之前收入的 62.4%，以 6 G 為上限；如收入至少 2 G，為期 104 週（否則 52 週）。最近 12 個月收入須至少 1.5 G。","Above NOK 725,050 bracket tax jumps to 13.7%, so each extra krone keeps only about half.":"超過 NOK 725,050 後級距稅跳升至 13.7%，所以每多一克朗只能保留約一半。","IPS: saving NOK 15,000 a year in a pension account cuts your tax by NOK 3,300.":"IPS：每年在退休金帳戶儲蓄 NOK 15,000，可減少稅款 NOK 3,300。","Child benefit NOK 2,012 a month per child under 18 from February 2026, not means-tested.":"2026 年 2 月起兒童福利金每名 18 歲以下子女每月 NOK 2,012，不設入息審查。","49 weeks at 100% (shared, 15 reserved each)":"49 週 100%（共享，每人保留 15 週）","15 reserved weeks + 2 at birth":"保留 15 週 + 出生時 2 週","Included in the 49 weeks":"包括在 49 週內","100% up to 6 G from day 1":"由第 1 天起 100%，以 6 G 為上限","Employee in tax zone 1 (not Finnmark or Nord-Troms), taxed as single (tax class 1); the annual settlement can differ from monthly withholding. Interest, travel and other deductions are not modelled. Typical rent is the SSB average for a 2-room flat; energy costs are raised with general inflation because 2020 electricity prices were unusually low.":"第 1 稅區（不包括芬馬克及北特羅姆斯）的僱員，按單身（第 1 稅級）課稅；年度結算可能與每月預扣不同。未計及利息、交通及其他扣除。一般租金為 SSB 兩房單位平均租金；由於 2020 年電價異常低，能源成本按整體通脹上調。","Official sources: Skatteetaten (rates 2026), NAV (G from May 2026, guarantee pension, child benefit, dagpenger), Statistics Norway (rental survey 2025), the Working Environment Act.":"官方來源：Skatteetaten（2026 年稅率）、NAV（2026 年 5 月起的 G、保證退休金、兒童福利金、dagpenger）、挪威統計局（2025 年租金調查）、《工作環境法》。","Bracket tax on NOK 800,000":"NOK 800,000 的級距稅","Maximum standard deduction (minstefradrag)":"最高標準扣除（minstefradrag）","Social security at NOK 100,000 (25% rule above NOK 99,650)":"NOK 100,000 的社會保障（NOK 99,650 以上適用 25% 規則）","Employee social security, NOK 600,000":"僱員社會保障，NOK 600,000","Guarantee pension, single, high rate (per year)":"保證退休金，單身，高額（每年）","Notice after 10 years at age 56 (months)":"56 歲、服務 10 年後的通知期（月）","Maximum unemployment benefit per day (62.4% of 6 G / 260)":"每日最高失業津貼（6 G 的 62.4% / 260）","Child benefit per child (per month)":"每名子女兒童福利金（每月）","Unemployment insurance 0.89% + daily allowance contribution 0.88%":"失業保險 0.89% + 每日津貼供款 0.88%","State income tax (after the work income deduction)":"國家所得稅（扣除工作收入扣除後）","Health care contribution 1.10% + Yle tax":"醫療保健供款 1.10% + Yle 稅","Work income deduction (työtulovähennys)":"工作收入扣除（työtulovähennys）","Self-employed pension (YEL) 24.4%":"自僱人士退休金（YEL）24.4%","14 days":"14 天","minimum under the Employment Contracts Act; agreements may differ":"《僱傭合約法》的最低標準；協議可能不同","Finland":"芬蘭","Church member (church tax)":"教會成員（教會稅）","State tax 12.64% up to €22,000, 19% to €32,600, 30.25% to €40,100, 33.25% to €52,100 and 37.5% above; municipal tax (average 7.57%) after the basic deduction (up to €4,265); church tax about 1.38% for members; health care contribution 1.10%; Yle tax 2.5% above €15,150 (max €163). The work income deduction (18% of pay, max €3,430, +€105 per child) is taken from the tax.":"國家稅：€22,000 以內 12.64%，€32,600 以內 19%，€40,100 以內 30.25%，€52,100 以內 33.25%，以上 37.5%；扣除基本扣除（最多 €4,265）後繳市政稅（平均 7.57%）；教會成員教會稅約 1.38%；醫療保健供款 1.10%；Yle 稅：€15,150 以上 2.5%（最多 €163）。工作收入扣除（薪金的 18%，最多 €3,430，每名子女 +€105）從稅款中扣減。","Employee pension 7.30% (8.80% at ages 53–62), unemployment insurance 0.89% and daily allowance contribution 0.88%, all deductible. The employer pays about 17.1% pension plus 3.4% other insurances.":"僱員退休金 7.30%（53–62 歲 8.80%）、失業保險 0.89% 及每日津貼供款 0.88%，全部可扣除。僱主支付約 17.1% 退休金，另加 3.4% 其他保險。","Daily overtime: +50% for the first 2 hours and +100% after; weekly overtime +50% for the first 8 hours and +100% after. Sunday work +100%. Max 138 hours in 4 months and 250 a year (more by agreement).":"每日超時工作：首 2 小時 +50%，其後 +100%；每週超時工作首 8 小時 +50%，其後 +100%。星期日工作 +100%。4 個月最多 138 小時，每年 250 小時（按協議可更多）。","Self-employed (toiminimi)":"自僱（toiminimi）","YEL pension insurance is compulsory above about €9,400 of YEL income, at 24.4% (22% discount for new entrepreneurs for 4 years); it is deductible. Profit is taxed as earned income with the same scale; part can be taxed as capital income depending on net assets. Not modelled: the 22% discount and capital income share.":"YEL 收入約超過 €9,400 須強制參加 YEL 退休金保險，費率 24.4%（新創業者 4 年內有 22% 折扣）；可扣除。利潤按相同稅階作勞動收入課稅；部分可視乎淨資產作資本收入課稅。未計及：22% 折扣及資本收入部分。","Earnings-related pension":"與收入掛鈎的退休金","1.5% of each year’s pay is earned as pension, adjusted by the life-expectancy coefficient. The lowest old-age pension age is 65 for those born from 1965 (rising with life expectancy), and each month of deferral adds 0.4%.":"每年薪金的 1.5% 累積為退休金，並按預期壽命系數調整。1965 年起出生者最低老年退休金年齡為 65 歲（隨預期壽命上升），每延遲一個月增加 0.4%。","National and guarantee pension":"國家退休金及保證退休金","Kela’s national pension (up to €787.07 a month for a single person) and guarantee pension (total pension at least €990.90 a month) top up small earnings-related pensions.":"Kela 的國家退休金（單身人士每月最多 €787.07）及保證退休金（退休金總額每月至少 €990.90）會補足小額的與收入掛鈎退休金。","Voluntary pension savings (PS) of up to €5,000 a year are deductible from capital income, or as a 30% credit against earned income tax if you have no capital income. Payouts are capital income.":"每年最多 €5,000 的自願退休儲蓄（PS）可從資本收入中扣除；如沒有資本收入，則可作勞動收入稅的 30% 抵免。提取時作資本收入。","The statutory earnings-related pension covers most people well; voluntary PS savings (up to €5,000 a year) get a deduction worth about 30%. Deposit interest and fund gains pay 30% capital income tax (34% above €30,000).":"法定的與收入掛鈎退休金已為大部分人提供良好保障；自願 PS 儲蓄（每年最多 €5,000）可獲約 30% 的扣除。存款利息及基金收益須繳 30% 資本收入稅（€30,000 以上 34%）。","2.5 days of leave for each full month worked (2 days in the first year), counted in weekdays Mon–Sat: 30 days, equal to 5 weeks. Most collective agreements add a holiday bonus (lomaraha) of 50% of holiday pay. Midsummer Eve and Christmas Eve are usually days off.":"每完整工作一個月可得 2.5 天假期（首年 2 天），按星期一至六的平日計算：30 天，相當於 5 週。大部分集體協議另加相當於假期薪酬 50% 的假期花紅（lomaraha）。仲夏節前夕及平安夜通常放假。","Pregnancy allowance":"懷孕津貼","40 working days before the birth":"產前 40 個工作天","About 90% of pay for the first 56 days, then about 70%":"首 56 天約為薪金的 90%，其後約 70%","160 days per parent (up to 63 transferable) until the child is 2":"每名家長 160 天（最多 63 天可轉讓），直至子女 2 歲","About 70% of pay from Kela":"Kela 支付約為薪金的 70%","Temporary care leave":"臨時照顧假","Up to 4 days for a sick child under 10":"10 歲以下子女患病最多 4 天","Often paid by collective agreement":"通常按集體協議有薪","Employer pays the day you fall ill and the next 9 working days, then Kela":"僱主支付患病當天及其後 9 個工作天，其後由 Kela 支付","100%, then about 70% sickness allowance":"100%，其後約 70% 疾病津貼","Dismissal (financial or production reasons)":"解僱（財務或生產原因）","From the employer: 14 days (under 1 year of service), 1 month (1–4 years), 2 months (4–8), 4 months (8–12), 6 months (12+). From you: 14 days, or 1 month after 5 years. No statutory severance pay; compensation only for unjustified dismissal.":"僱主：14 天（服務少於 1 年）、1 個月（1–4 年）、2 個月（4–8 年）、4 個月（8–12 年）、6 個月（12 年以上）。你：14 天，5 年後 1 個月。沒有法定遣散費；只有不合理解僱才有補償。","Unemployment allowance":"失業津貼","Earnings-related allowance for unemployment fund members: €37.21 a day + 45% of the daily wage above it (20% above the split point), reduced to 80% after 8 weeks and 75% after 34 weeks, for 400 days (300 with less than 3 years of work).":"失業基金成員的與收入掛鈎津貼：每天 €37.21 + 超出部分日薪的 45%（分界點以上 20%），8 週後減至 80%，34 週後減至 75%，為期 400 天（工作少於 3 年為 300 天）。","Above about €52,100 the state tax is 37.5%, so the marginal tax is about 52%.":"超過約 €52,100 後國家稅為 37.5%，所以邊際稅率約 52%。","Join an unemployment fund (työttömyyskassa) to get the earnings-related allowance instead of the basic €37.21 a day.":"加入失業基金（työttömyyskassa），即可獲與收入掛鈎的津貼，而非每天 €37.21 的基本津貼。","Child benefit (lapsilisä) 2026: €94.88 a month for the first child, €104.84 for the second, €133.79 for the third, €153.24 for the fourth and €172.69 for each further child, until 17; single parents get €73.30 more per child.":"2026 年兒童福利金（lapsilisä）：第一名子女每月 €94.88，第二名 €104.84，第三名 €133.79，第四名 €153.24，其後每名 €172.69，直至 17 歲；單親家長每名子女多 €73.30。","40 days pregnancy + 160 days parental":"40 天懷孕假 + 160 天親職假","160 days parental (63 transferable)":"160 天親職假（63 天可轉讓）","160 days per parent until age 2":"每名家長 160 天，直至 2 歲","100% for 10 days, then ~70% (Kela)":"10 天 100%，其後約 70%（Kela）","Employee under 65, annual tax as in the tax decision (monthly withholding uses a tax card percentage). For salaries below about €35,000 the result can be up to 1% of pay higher than the Finnish Taxpayers’ Association figures. Deductions for travel, union fees and household work, and the pension income deduction, are not modelled.":"65 歲以下僱員，年度稅款按稅務決定計算（每月預扣採用稅卡百分比）。薪金低於約 €35,000 時，結果可能比芬蘭納稅人協會的數字高最多薪金的 1%。未計及交通、工會會費及家務工作扣除，以及退休金收入扣除。","Official sources: Finnish Tax Administration (vero.fi), Government proposal HE 98/2025 (2026 tax scale and deductions), Kela (national pension, child benefit, unemployment allowance), Finnish Centre for Pensions, Employment Contracts Act; cross-checked with the Finnish Taxpayers’ Association 2026 tables.":"官方來源：芬蘭稅務局（vero.fi）、政府法案 HE 98/2025（2026 年稅階及扣除）、Kela（國家退休金、兒童福利金、失業津貼）、芬蘭退休金中心、《僱傭合約法》；並與芬蘭納稅人協會 2026 年稅表交叉核對。","Taxes and contributions on €40,000 (municipal 7.57%, church member)":"€40,000 的稅款及供款（市政 7.57%，教會成員）","Taxes and contributions on €50,000":"€50,000 的稅款及供款","Taxes and contributions on €60,000":"€60,000 的稅款及供款","Taxes and contributions on €100,000":"€100,000 的稅款及供款","State tax on taxable income of €40,100":"應課稅收入 €40,100 的國家稅","Full guarantee pension (per month)":"足額保證退休金（每月）","Employer notice after 12 years":"12 年後的僱主通知期","Child benefit, 2 children (per month)":"兒童福利金，2 名子女（每月）","From about €35,000 a year take-home pay matches the Finnish Taxpayers’ Association figures within a few euros; below that, taxes can come out up to 1% of pay too high.":"每年約 €35,000 起，實收與芬蘭納稅人協會的數字相差只有數歐元；低於此數時，稅款可能高估最多薪金的 1%。","Only the tax rates and allowances are checked one by one; take-home pay has not been tested against an official calculator end to end.":"只逐一核對稅率及免稅額；實收未有與官方計算機作端到端測試。","Only the full folkepension amount is checked; ATP is a rough estimate and labour-market pensions, the main source of income in retirement, are not included.":"只核對足額 folkepension 金額；ATP 為粗略估計，而作為退休收入主要來源的勞動市場退休金未包括在內。","The life-expectancy divisors by claim age are approximate and pension tax uses a simplified allowance from 66; use your statement at minpension.se for exact figures.":"按申領年齡的預期壽命除數為約數，退休金稅款採用 66 歲起的簡化免稅額；準確數字請查閱 minpension.se 的結單。","Only the guarantee pension is checked; the life-expectancy divisors are approximate, and the pension income tax credit and AFP are not included.":"只核對保證退休金；預期壽命除數為約數，退休金收入稅收抵免及 AFP 未包括在內。","Only the guarantee pension is checked; the life-expectancy coefficient is approximate and the pension income deduction is not modelled, so net pension is an estimate.":"只核對保證退休金；預期壽命系數為約數，退休金收入扣除未有計算，所以實收退休金為估計。","The earnings-related unemployment allowance is estimated with a simplified daily wage; the official amount depends on your exact earnings history.":"與收入掛鈎的失業津貼以簡化的日薪估算；官方金額視乎你準確的收入紀錄。","The new 2025 unemployment rules (income-based qualification) are simplified to 80% for 100 days and 70% after.":"2025 年的新失業規則（以收入計算資格）已簡化為首 100 天 80%，其後 70%。","Enter past and current pay in today’s money. “Raise above inflation” is only the extra real growth you expect on top of price rises (0 = your pay just keeps up with inflation); it matters because the pension is based on your whole career’s pay.":"以今天的幣值輸入過往及現時的薪金。「高於通脹的加薪」只是你預期在物價上升以外的額外實質增長（0 = 你的薪金只追上通脹）；這很重要，因為退休金按你整段職業生涯的薪金計算。","Disclaimer:":"免責聲明：","These calculations are indicative and based on the tax, social-security, pension and labour rules in force. Actual amounts may differ. Consult the official authority or a qualified tax or pension adviser for personalised advice.":"這些計算僅供參考，依據現行的稅務、社會保障、退休金及勞工規則。實際金額可能不同。如需個人化意見，請諮詢官方機構或合資格的稅務或退休金顧問。","Meal card / month (benefit)":"膳食卡 / 月（福利）","Company car, value / month":"公司汽車，價值 / 月","Fuel allowance / month":"燃油津貼 / 月","Relocation bonus (one-off)":"搬遷花紅（一次性）","Tax incentive / year (net saving)":"稅務優惠 / 年（淨節省）","Benefits are counted at the yearly value you enter. Company car: use what it saves you (a similar private lease plus insurance and maintenance, often 300–700 a month). Relocation bonus counts in the first year. Tax incentive: e.g. a new-resident regime (see the Salary tab). Benefits in kind may be partly taxable, which is not modelled here.":"福利按你輸入的年度價值計算。公司汽車：按它為你節省的金額計算（類似的私人租車連保險及保養，通常每月 300–700）。搬遷花紅計入第一年。稅務優惠：例如新居民制度（見「薪金」分頁）。實物福利可能部分須課稅，這裡未有計算。","Meal card (benefit, × 12)":"膳食卡（福利，× 12）","Net pay + meal card / year":"實收薪金 + 膳食卡 / 年","Treated as tax-free; most countries exempt meal cards only up to a daily limit, and above it the excess is taxed as pay.":"當作免稅處理；大部分國家只豁免每日上限以內的膳食卡，超出部分作薪金課稅。","Age ":"年齡 ","Simulated new amount (optional)":"模擬新金額（選填）","incl. bonus {b} and meal card {m} a month":"包括花紅 {b} 及每月膳食卡 {m}","First enter what you spend today in each category. To test a change, type in “Simulated new amount” what you would spend instead, lower or higher; leave it empty to keep today’s amount. The table below then shows the difference from today for each category (a saving, or an extra cost if higher), what it adds up to over the years and how it moves the age at which you could stop working.":"先輸入你現時在每個類別的開支。如要測試改變，在「模擬新金額」輸入你會改為花費的金額（可較低或較高）；留空即保持現時金額。下表會顯示每個類別與現時的差額（節省，或如較高則為額外成本）、多年累積的總額，以及對你可停止工作年齡的影響。","Difference from today / month":"與現時的差額 / 月","Tax-free":"免稅","Starting amount":"初始金額","Monthly contribution":"每月供款","Yearly increase of contributions (%)":"每年供款增幅（%）","Annual interest rate (%)":"年利率（%）","Years":"年數","Compounding":"複利計算","Yearly":"每年","Quarterly":"每季","Daily":"每日","Contributions at the":"供款時間","Start of each month":"每月月初","End of each month":"每月月底","Tax on gains when you withdraw (%)":"提取時的收益稅（%）","See how a starting amount and regular savings grow when the interest itself earns interest. Amounts in the currency of the selected country; change the country at the top.":"看看初始金額及定期儲蓄在利息再賺取利息時如何增長。金額以所選國家的貨幣計；可在頂部更改國家。","from {p} paid in · interest earned {g}":"已投入 {p} · 已賺利息 {g}","tax on gains {t}":"收益稅 {t}","starting amount + contributions":"初始金額 + 供款","Interest earned":"已賺利息","of the final balance":"佔最終結餘","In today’s money":"以今天的幣值計","after {i} inflation a year":"扣除每年 {i} 通脹後","Money doubles in":"資金翻倍需時","years at this rate (rule of 72)":"年（按此利率，72 法則）","Paid in":"已投入","Interest":"利息","Year ":"第 ","Paid in this year":"今年投入","Interest this year":"今年利息","How it works: each month interest is added at the rate you entered, converted to your compounding frequency (effective yearly rate {e}), and your contribution is added at the start or end of the month; contributions rise each year by the increase you enter. Tax on gains is taken once at the end. Fees are not included. This is an illustration, not financial advice: real returns vary and are not guaranteed.":"運作方式：每月按你輸入的利率計息，並換算為你的複利頻率（實際年利率 {e}），你的供款在月初或月底加入；供款每年按你輸入的增幅上升。收益稅在最後一次過扣除。不包括費用。這只作說明，並非財務建議：實際回報會變動，並無保證。","Compound interest":"複利","Your savings plan":"你的儲蓄計劃","Growth year by year":"逐年增長","Share":"分享","Share this scenario":"分享此情境","Send the link or the scenario code to someone. They open the link, or paste the code below and press Load, and see exactly your inputs. Nothing is uploaded: the scenario is stored inside the link and the code.":"把連結或情境代碼傳送給別人。對方打開連結，或在下方貼上代碼並按「載入」，即可看到與你完全相同的輸入。不會上載任何資料：情境儲存在連結及代碼之內。","Link":"連結","Scenario code":"情境代碼","Copy":"複製","Share…":"分享…","Open a shared scenario":"打開已分享的情境","Paste a scenario code or link here":"在此貼上情境代碼或連結","Load":"載入","Close":"關閉","Copied to clipboard":"已複製到剪貼簿","This code could not be read.":"無法讀取此代碼。","Shared scenario loaded":"已載入分享的情境","My scenario in PayAbacus (open the link, or paste the code in Share → Open a shared scenario):":"我在 PayAbacus 的情境（打開連結，或在「分享 → 打開已分享的情境」貼上代碼）：","Amounts in {c}.":"金額以 {c} 計。","Tip: click a line, bar or legend entry to highlight that country in orange; click it again to go back.":"提示：點擊線條、柱或圖例項目，可把該國以橙色突出顯示；再點擊一次即可恢復。","How to read purchasing power":"如何理解購買力","Purchasing power is not the salary converted at the exchange rate. It is measured in purchasing-power (PPP) dollars: one PPP dollar buys the same basket of goods and services in every country as one dollar buys in the United States. This removes the differences in prices between countries, so a higher number really buys more.":"購買力並非按匯率換算的薪金。它以購買力平價（PPP）美元計算：一 PPP 美元在每個國家可買到的一籃子商品及服務，與一美元在美國可買到的相同。這消除了各國之間的物價差異，所以數字越高，實際能買的越多。","Example, {c} {y}: the average salary is <b>{n}</b> a year as paid. At the exchange rate that is about {x}, but prices in {c} are lower than in the US (about {r} buys what $1 buys there), so the salary buys what <b>{p}</b> would buy in the US.":"例子，{c} {y}：平均薪金按實際支付為每年 <b>{n}</b>。按匯率約為 {x}，但 {c} 的物價比美國低（約 {r} 可買到 $1 在美國能買的東西），所以這份薪金可買到在美國 <b>{p}</b> 能買的東西。","Example, {c} {y}: the average salary is <b>{n}</b> a year as paid. At the exchange rate that is about {x}, but prices in {c} are higher than in the US (about {r} buys what $1 buys there), so the salary buys only what <b>{p}</b> would buy in the US.":"例子，{c} {y}：平均薪金按實際支付為每年 <b>{n}</b>。按匯率約為 {x}，但 {c} 的物價比美國高（約 {r} 才能買到 $1 在美國能買的東西），所以這份薪金只能買到在美國 <b>{p}</b> 能買的東西。","To compare countries, use the purchasing-power column: the as-paid amounts are in different currencies and ignore how expensive each country is.":"要比較國家，請用購買力一欄：實際支付的金額以不同貨幣計，亦沒有考慮各國的物價水平。","At the exchange rate {y} (USD)":"按 {y} 年匯率（美元）","Exchange-rate dollars use the ECB yearly average reference rates (US dollars and pounds per euro).":"匯率美元採用歐洲央行年度平均參考匯率（每歐元兌美元及英鎊）。","Simulated new amount / month":"模擬新金額 / 月","Spending / month (simulated)":"開支 / 月（模擬）","with your simulated amounts · today {v}":"按你的模擬金額 · 現時 {v}","Saved / month (simulated)":"儲蓄 / 月（模擬）","{p} of your net income · today {v}":"你實收的 {p} · 現時 {v}","Today (current spend) / month":"現時（目前開支）/ 月","Today (current spend)":"現時（目前開支）","with your simulated amounts (today’s amount where none is typed), keeping enough money until age {p}":"按你的模擬金額（未輸入的類別採用現時金額），並保留足夠資金至 {p} 歲","With today’s spending":"按現時開支","earliest stop age without your simulated changes":"不計你的模擬改變的最早停止工作年齡","Earliest stop, simulated spending":"最早停止工作年齡，模擬開支","Earliest stop, today’s spending":"最早停止工作年齡，現時開支","Simulated spending (stop at {a})":"模擬開支（{a} 歲停止）","Today’s spending (stop at {a})":"現時開支（{a} 歲停止）","Investment account (optional)":"投資帳戶（選填）","What if part of what you save each year goes into an investment account? The rest stays in savings at the savings return above. You choose the return: it is an assumption, not a forecast. Investments can lose value, returns are not guaranteed and past performance does not predict future results. Tax on investment gains is not included. When money is needed, savings are used first, then the investment account.":"如果你每年儲蓄的一部分投入投資帳戶會怎樣？其餘按上方的儲蓄回報留在儲蓄中。回報由你選擇：這是假設，並非預測。投資可能貶值，回報並無保證，過往表現亦不代表將來結果。不包括投資收益的稅款。需要用錢時，先動用儲蓄，再動用投資帳戶。","Investment account now":"現有投資帳戶","Share of savings invested (%)":"投資的儲蓄比例（%）","Expected investment return (% / year)":"預期投資回報（% / 年）","Yearly fees (% of the account)":"每年費用（帳戶的 %）","Enter the expected investment return to see the effect; until then it counts as 0%.":"輸入預期投資回報以查看效果；在此之前按 0% 計算。","Investment account at {a}":"{a} 歲時的投資帳戶","{r} in today’s money":"以今天的幣值計為 {r}","paid in {p} · growth {g}":"已投入 {p} · 增長 {g}","Without investing (all kept in savings): {s}":"不投資（全部留在儲蓄）：{s}","of which investment account":"其中投資帳戶","“Money left at {p}” is in future money, which includes inflation; the amount in brackets is the same money in today’s prices. “If you stop working today” counts all your money: savings and, if you have one, the investment account.":"「{p} 歲時的剩餘資金」以未來幣值計，已包括通脹；括號內的金額是以今天物價計的相同金額。「如你今天停止工作」計算你所有的資金：儲蓄，以及（如有）投資帳戶。","How the investment account is calculated: each year {s} of what you save goes into it and it earns {r} a year minus fees; the rest stays in savings. When you need money, savings are used first and the investment account after. Once the account earns more each year than you spend, it keeps growing on its own: from then on a small change, such as working one more year, can move the stop age a lot, and the money left at the end can become very large.":"投資帳戶的計算方式：每年你儲蓄的 {s} 投入帳戶，每年賺取 {r} 減去費用；其餘留在儲蓄中。需要用錢時，先動用儲蓄，再動用投資帳戶。當帳戶每年賺取的金額多於你的開支，它便會自行增長：從那時起，即使是小改變（例如多工作一年）也可能大幅改變停止工作年齡，而最後的剩餘資金可能變得非常大。","You entered a return of {r} a year. A return this high, year after year for decades, is rare and never guaranteed, and it makes the results look much better. Try a few lower values to see how much the stop age depends on it.":"你輸入的回報為每年 {r}。數十年每年都有這麼高的回報非常罕見，亦絕無保證，而且會令結果看起來好得多。試試幾個較低的數值，看看停止工作年齡有多依賴它。","How to read this chart: each line is your total money (savings plus the investment account, if any) at the end of each year, for a different stop age. It rises while you work and save, falls after you stop because your spending is paid from savings, and falls more slowly or rises again once the state pension starts. A line that drops below zero means the money runs out at that age. Amounts are in future money; choose “Today’s money” under “Show amounts in” to remove inflation.":"如何閱讀此圖：每條線代表在不同停止工作年齡下，你每年年底的總資金（儲蓄加投資帳戶，如有）。工作及儲蓄期間上升，停止工作後因開支由儲蓄支付而下降，國家退休金開始後下降較慢或再次上升。跌破零的線表示資金在該年齡用完。金額以未來幣值計；在「金額顯示方式」選擇「今天的幣值」即可撇除通脹。","The dotted line is the part held in the investment account.":"點線為投資帳戶中的部分。","Watch the video guide":"觀看影片指南","about 2 minutes, in English, with voice and captions":"約 2 分鐘，英語，附旁白及字幕","≈ {m} a month ({y} a year) of what you save now":"≈ 你現時儲蓄中每月 {m}（每年 {y}）","You are not saving anything now, so nothing goes in yet.":"你現時沒有任何儲蓄，所以暫時不會有資金投入。","Your savings and investment account cover {m} months of spending (aim for 3–6).":"你的儲蓄及投資帳戶可應付 {m} 個月的開支（目標為 3–6 個月）。","Video guide:":"影片指南：","short, in English, with voice and captions":"簡短，英語，附旁白及字幕","How it works":"運作方式","Guides":"指南","New here? This tab has a {m}-minute video guide.":"第一次使用？此分頁有一段 {m} 分鐘的影片指南。","Watch the guide":"觀看指南","More":"更多","Save or share":"儲存或分享","Save or share this scenario":"儲存或分享此情境","To keep this scenario for later, bookmark the link or save the code: it works on any device and browser.":"如要保留此情境，請把連結加入書籤或儲存代碼：在任何裝置及瀏覽器都可使用。","Less":"收起","Checked against official sources · {n} checks":"已與官方來源核對 · {n} 項核對","Free calculators for pay, pensions and financial planning, checked against official sources.":"免費的薪酬、退休金及財務規劃計算機，已與官方來源核對。","Calculators":"計算機","About":"關於","How we calculate":"我們如何計算","Accuracy checks":"準確度核對","Legal":"法律","Privacy":"私隱","Legal notice":"法律聲明","Contact":"聯絡我們","Every calculator applies the tax, social-security, pension and labour rules in force in each country, taken from official sources: tax authorities, social-security institutions, statistics offices and the law. Each country’s rules and sources are listed at the bottom of its tabs.||Results are checked against official calculators and worked examples; see Accuracy checks. Amounts are estimates for typical cases, and special situations may differ.":"每個計算機都採用各國現行的稅務、社會保障、退休金及勞工規則，資料取自官方來源：稅務機關、社會保障機構、統計機構及法例。各國的規則及來源列於其分頁底部。||結果已與官方計算機及實例核對；見「準確度核對」。金額為典型情況的估算，特殊情況可能不同。","PayAbacus has no accounts and does not send what you type anywhere: all calculations run in your browser.||Your last inputs, language and theme are remembered only in this browser, so you find them next time; clearing your browser data removes them. A shared link or code contains the scenario itself and is seen only by the people you send it to.||Fonts and the chart library load from public content networks, which see your IP address like any website.":"PayAbacus 沒有帳戶，亦不會把你輸入的內容傳送到任何地方：所有計算都在你的瀏覽器內進行。||你最後的輸入、語言及主題只會記在此瀏覽器，方便你下次使用；清除瀏覽器數據即會刪除。分享的連結或代碼本身包含情境，只有你傳送給的人才會看到。||字型及圖表程式庫從公共內容網絡載入，這些網絡會像任何網站一樣看到你的 IP 地址。","The legal notice with the site owner’s details will be published here before the public launch.":"載有網站擁有人資料的法律聲明將在正式推出前於此公佈。","Contact details will be published here before the public launch.":"聯絡資料將在正式推出前於此公佈。","Showing {c}, based on your browser settings. You can change the country and language at the top.":"根據你的瀏覽器設定顯示 {c}。你可在頂部更改國家及語言。","Average salary in {y}, in purchasing power ({c} = 100)":"{y} 年平均薪金的購買力（{c} = 100）","Index, {c} = 100":"指數，{c} = 100","Home price":"樓價","Down payment":"首期","Down payment (% of price)":"首期（樓價的 %）","Interest rate (% / year)":"利率（% / 年）","Term (years)":"年期（年）","Repayment":"還款方式","Equal monthly payments (annuity)":"每月等額供款（年金）","Equal capital each month (linear)":"每月等額本金（直線）","Extra repayment / month":"額外還款 / 月","Other housing costs / month":"其他住屋開支 / 月","Net household income / month":"家庭每月實收","See the monthly payment and the total cost of a home loan, and whether it fits your income. Amounts in the currency of the selected country.":"查看按揭的每月供款及總成本，以及是否與你的收入相稱。金額以所選國家的貨幣計。","{y} years":"{y} 年","{y} years 1 month":"{y} 年 1 個月","{y} years {m} months":"{y} 年 {m} 個月","Monthly payment":"每月供款","first month; it falls every month as the balance shrinks · loan {l}":"首月；隨結餘減少每月下降 · 貸款 {l}","over {y} years at {r} · loan {l}":"{y} 年，利率 {r} · 貸款 {l}","Loan amount":"貸款金額","{p} of the price (loan-to-value)":"樓價的 {p}（按揭成數）","Total interest":"總利息","total paid {t}":"總支付 {t}","Share of net income":"佔實收比例","payment + other costs + extra":"供款 + 其他開支 + 額外還款","Paid off in":"還清需時","{t} sooner, {i} less interest":"提早 {t}，利息少 {i}","add an extra repayment to see the saving":"加入額外還款以查看節省金額","Enter your net income to check affordability.":"輸入你的實收以檢查負擔能力。","Housing costs take {p} of your net income: comfortable. A common rule of thumb is to keep them below about a third.":"住屋開支佔你實收的 {p}：寬裕。常見的經驗法則是保持在約三分之一以下。","Housing costs take {p} of your net income: manageable but tight. Leave room for savings and unexpected costs.":"住屋開支佔你實收的 {p}：可以應付但略緊。請預留空間作儲蓄及應付意外開支。","Housing costs take {p} of your net income: high. Lenders may lend less, and a rate rise would hurt. A bigger down payment, a longer term or a cheaper home would lower it.":"住屋開支佔你實收的 {p}：偏高。貸款機構可能會減少貸款額，加息亦會造成壓力。增加首期、延長年期或選擇較便宜的物業均可降低比例。","Stress test: if the rate rose by 2 points (to {r}), the payment would be {v}, {d} more a month.":"壓力測試：如利率上升 2 個百分點（至 {r}），供款將為 {v}，每月多 {d}。","Capital":"本金","Extra repayment":"額外還款","Year {y}":"第 {y} 年","Without the extra repayment":"不作額外還款","How it works: interest is charged every month on the remaining balance at the rate you enter. With equal monthly payments the payment stays the same and the capital part grows; with equal capital the payment starts higher and falls. Extra repayments go straight to the capital. The rate is your assumption, not an offer: compare real offers. Not yet included for {c}: tax relief on mortgage interest, purchase costs such as transfer tax and notary fees, and official lending limits.":"運作方式：每月按你輸入的利率就餘下結餘計息。每月等額供款時，供款金額不變而本金部分增加；每月等額本金時，供款初期較高其後下降。額外還款直接用於償還本金。利率是你的假設，並非報價：請比較實際報價。{c} 尚未包括：按揭利息稅務寬減、印花稅及律師費等置業成本，以及官方貸款上限。","Mortgage":"按揭","Your home and loan":"你的物業及貸款","Can you afford it?":"你負擔得起嗎？","What you pay each year":"你每年支付的金額","Balance over the years":"歷年結餘","Use this cost in the Financial planner":"在財務規劃中使用此成本","{v} a month is now your housing cost in the Financial planner.":"每月 {v} 現已成為你在財務規劃中的住屋開支。","You and your pension history":"你及你的退休金紀錄","Savings and bank account":"儲蓄及銀行帳戶","Assumptions":"假設","Display and tests":"顯示及測試","Mortgage (optional)":"按揭（選填）","Enter what you still owe on your home loan. Its monthly payment counts in your spending and financial health until it is paid off; the payment stays fixed and is not raised with inflation. If you enter it here, keep only other housing costs (building fees, insurance) under Housing in the expenses.":"輸入你仍欠的按揭金額。其每月供款會計入你的開支及財務健康，直至還清；供款固定，不會隨通脹上升。如在此輸入，開支中的「住屋」只須填寫其他住屋開支（管理費、保險）。","Mortgage still owed":"尚欠按揭","Mortgage rate (% / year)":"按揭利率（% / 年）","Years left":"餘下年期","Copy from the Mortgage tab":"從「按揭」分頁複製","incl. mortgage {v} a month until age {a}":"包括每月按揭 {v}，直至 {a} 歲","Your mortgage ({v} a month) is now in the Financial planner.":"你的按揭（每月 {v}）現已加入財務規劃。","Housing: other costs only (mortgage entered above)":"住屋：只計其他開支（按揭已在上方輸入）","This looks like your mortgage payment ({v} a month). The mortgage is already counted from the section above, so enter only other housing costs here (building fees, insurance, property tax), or it is counted twice.":"這看來是你的按揭供款（每月 {v}）。按揭已在上方部分計算，所以這裡只須輸入其他住屋開支（管理費、保險、物業稅），否則會重複計算。","As in the Salary tab ({n})":"與「薪金」分頁相同（{n}）","Mortgage payment (from the Mortgage section)":"按揭供款（來自「按揭」部分）","{v} a month, fixed, until age {a}":"每月 {v}，固定，直至 {a} 歲","Change it in the Mortgage section":"在「按揭」部分更改","Mortgage payment":"按揭供款","Fixed until age {a}":"固定至 {a} 歲","{n} checks for this tab against official sources":"此分頁有 {n} 項與官方來源的核對","1 check for this tab against official sources":"此分頁有 1 項與官方來源的核對","{n} of the {t} checks for {c} cover this tab ({a} checks across all countries). Click to see them.":"{c} 的 {t} 項核對中有 {n} 項涵蓋此分頁（所有國家合共 {a} 項核對）。點擊查看。","Housing (other costs)":"住屋（其他開支）","Quick start":"快速開始","These three are enough for a first result. Open the sections below to fine-tune it.":"這三項已足夠得出初步結果。打開下方各部分以作微調。","Spending / month (all expenses)":"開支 / 月（所有開支）","A new total is spread over the expense categories below in the same proportions.":"新的總額會按相同比例分配至下列開支類別。","Income details":"收入詳情","Plus the mortgage payment of {v} from the Mortgage section: {t} a month in total.":"另加「按揭」部分的按揭供款 {v}：每月合共 {t}。","{g} gross · {n} salaries a year":"稅前 {g} · 每年 {n} 次支薪","bonus {b}":"花紅 {b}","meal card {m}":"膳食卡 {m}","Age {a} · {y} years insured · plan to age {p}":"{a} 歲 · 投保 {y} 年 · 規劃至 {p} 歲","{v} invested · {p} of savings · {r} a year":"已投資 {v} · 佔儲蓄 {p} · 每年 {r}","Not used":"未使用","Savings return {r} · inflation {i} · pay rise {g}":"儲蓄回報 {r} · 通脹 {i} · 加薪 {g}","{s} · comparison over {n} years":"{s} · {n} 年比較","Total {v} a month":"每月合共 {v}","simulated {v}":"模擬 {v}","Video guide for this tab · {m} min":"此分頁的影片指南 · {m} 分鐘","See the result below":"查看下方結果","Back to the result":"返回結果","Skip to the calculator":"跳至計算機","Show":"顯示","Hide":"隱藏","Including the bonus: {g} gross / month · {n} net / month (year ÷ 12)":"包括花紅：稅前 {g} / 月 · 實收 {n} / 月（全年 ÷ 12）","A new total is split for you: essentials follow the official typical costs for your country and household, children get 6% each, and the rest goes to leisure, holidays and other. Loans and a rent you typed stay as entered; adjust any category below.":"新的總額會自動分配：必需品依照你國家及家庭的官方一般開支，每名子女 6%，其餘用於消閒、度假及其他。你輸入的貸款及租金保持不變；可調整下方任何類別。","Past years’ rules":"過往年份規則","2008 rules: income tax + employee contributions at the average wage (€41,000)":"2008 年規則：平均工資（€41,000）的所得稅 + 僱員供款","2015 rules: income tax + employee contributions at the average wage (€47,100)":"2015 年規則：平均工資（€47,100）的所得稅 + 僱員供款","2021 rules: income tax + employee contributions at the average wage (€52,800)":"2021 年規則：平均工資（€52,800）的所得稅 + 僱員供款","2012 rules: income tax + employee contributions at the average wage (€29,440)":"2012 年規則：平均工資（€29,440）的所得稅 + 僱員供款","2016 rules: income tax + employee contributions at the average wage (€30,619)":"2016 年規則：平均工資（€30,619）的所得稅 + 僱員供款","2021 rules: income tax + employee contributions at the average wage (€33,111)":"2021 年規則：平均工資（€33,111）的所得稅 + 僱員供款","2008 rules: income tax + employee contributions at the average wage (€23,252)":"2008 年規則：平均工資（€23,252）的所得稅 + 僱員供款","2016 rules: income tax + employee contributions at the average wage (€26,449)":"2016 年規則：平均工資（€26,449）的所得稅 + 僱員供款","2022 rules: income tax + employee contributions at the average wage (€28,780)":"2022 年規則：平均工資（€28,780）的所得稅 + 僱員供款","2008 rules: income tax + employee contributions at the average wage (£33,382)":"2008 年規則：平均工資（£33,382）的所得稅 + 僱員供款","2015 rules: income tax + employee contributions at the average wage (£35,978)":"2015 年規則：平均工資（£35,978）的所得稅 + 僱員供款","2022 rules: income tax + employee contributions at the average wage (£45,077)":"2022 年規則：平均工資（£45,077）的所得稅 + 僱員供款","2008 rules: income tax + employee contributions at the average wage (€33,580)":"2008 年規則：平均工資（€33,580）的所得稅 + 僱員供款","2015 rules: income tax + employee contributions at the average wage (€37,975)":"2015 年規則：平均工資（€37,975）的所得稅 + 僱員供款","2022 rules: income tax + employee contributions at the average wage (€41,867)":"2022 年規則：平均工資（€41,867）的所得稅 + 僱員供款","Your salary across 20 years of {c} tax rules":"你的薪金在 20 年 {c} 稅制下的變化","Your {y} salary run through the income tax and social security rules of every year since 2006, for a single person without children and with standard deductions.":"把你 {y} 年的薪金套用 2006 年以來每一年的所得稅及社會保障規則，按無子女單身人士及標準扣除計算。","Same amount":"相同金額","{y} money (inflation-adjusted)":"{y} 年幣值（已按通脹調整）","Each year’s money":"各年幣值","per month, in {y} money":"每月，以 {y} 年幣值計","{a} in 2006 buys what {v} buys in {y}":"2006 年的 {a} 相當於 {y} 年的 {v}","Employee contributions":"僱員供款","Taxes":"稅款","Yearly pay split, in {y} money":"年薪分佈，以 {y} 年幣值計","Yearly pay split, in each year’s money":"年薪分佈，以各年幣值計","Net / mo (÷ 12)":"實收 / 月（÷ 12）","Net / mo in {y} money":"實收 / 月，以 {y} 年幣值計","Each year uses that year’s published income tax and social security schedules; the results are cross-checked against OECD Taxing Wages for the average worker. Prices: national consumer price index.":"每年採用該年公佈的所得稅及社會保障表；結果已與 OECD《Taxing Wages》中平均工人的數字交叉核對。物價：全國消費物價指數。","Church tax is not included; contributions use the Western Germany ceilings.":"不包括教會稅；供款採用西德的上限。","Regional and municipal surcharges use the rates set in the form above for every year.":"地區及市政附加稅每年均採用上方表格設定的稅率。","CSG and CRDS are counted as taxes, as in the OECD figures; contributions are for a non-executive employee, without the company health plan (mutuelle).":"與 OECD 數字一樣，CSG 及 CRDS 計作稅款；供款按非行政人員僱員計算，不包括公司醫療計劃（mutuelle）。","UK tax years start in April (2006/07 to 2026/27). Rates for England, Wales and Northern Ireland.":"英國課稅年度由 4 月開始（2006/07 至 2026/27）。英格蘭、威爾斯及北愛爾蘭的稅率。","2008 rules: income tax + employee contributions at the average wage (€43,146)":"2008 年規則：平均工資（€43,146）的所得稅 + 僱員供款","2015 rules: income tax + employee contributions at the average wage (€49,540)":"2015 年規則：平均工資（€49,540）的所得稅 + 僱員供款","2022 rules: income tax + employee contributions at the average wage (€58,890)":"2022 年規則：平均工資（€58,890）的所得稅 + 僱員供款","2008 rules: income tax + employee contributions at the average wage (€40,698)":"2008 年規則：平均工資（€40,698）的所得稅 + 僱員供款","2015 rules: income tax + employee contributions at the average wage (€46,479)":"2015 年規則：平均工資（€46,479）的所得稅 + 僱員供款","2022 rules: income tax + employee contributions at the average wage (€55,038)":"2022 年規則：平均工資（€55,038）的所得稅 + 僱員供款","2008 rules: income tax + employee contributions at the average wage (€47,043)":"2008 年規則：平均工資（€47,043）的所得稅 + 僱員供款","2015 rules: income tax + employee contributions at the average wage (€55,858)":"2015 年規則：平均工資（€55,858）的所得稅 + 僱員供款","2022 rules: income tax + employee contributions at the average wage (€68,578)":"2022 年規則：平均工資（€68,578）的所得稅 + 僱員供款","2008 rules: income tax + employee contributions at the average wage (€37,258)":"2008 年規則：平均工資（€37,258）的所得稅 + 僱員供款","2015 rules: income tax + employee contributions at the average wage (€43,911)":"2015 年規則：平均工資（€43,911）的所得稅 + 僱員供款","2022 rules: income tax + employee contributions at the average wage (€53,126)":"2022 年規則：平均工資（€53,126）的所得稅 + 僱員供款","2008 rules: income tax + employee contributions at the average wage (€14,905)":"2008 年規則：平均工資（€14,905）的所得稅 + 僱員供款","2015 rules: income tax + employee contributions at the average wage (€15,781)":"2015 年規則：平均工資（€15,781）的所得稅 + 僱員供款","2022 rules: income tax + employee contributions at the average wage (€19,739)":"2022 年規則：平均工資（€19,739）的所得稅 + 僱員供款","2008 rules: income tax + employee contributions at the average wage (€42,783)":"2008 年規則：平均工資（€42,783）的所得稅 + 僱員供款","2015 rules: income tax + employee contributions at the average wage (€43,733)":"2015 年規則：平均工資（€43,733）的所得稅 + 僱員供款","2022 rules: income tax + employee contributions at the average wage (€52,014)":"2022 年規則：平均工資（€52,014）的所得稅 + 僱員供款","2008 rules: income tax + employee contributions at the average wage (DKK 359,300)":"2008 年規則：平均工資（DKK 359,300）的所得稅 + 僱員供款","2015 rules: income tax + employee contributions at the average wage (DKK 403,600)":"2015 年規則：平均工資（DKK 403,600）的所得稅 + 僱員供款","2022 rules: income tax + employee contributions at the average wage (DKK 469,400)":"2022 年規則：平均工資（DKK 469,400）的所得稅 + 僱員供款","2008 rules: income tax + employee contributions at the average wage (SEK 352,470)":"2008 年規則：平均工資（SEK 352,470）的所得稅 + 僱員供款","2015 rules: income tax + employee contributions at the average wage (SEK 414,105)":"2015 年規則：平均工資（SEK 414,105）的所得稅 + 僱員供款","2022 rules: income tax + employee contributions at the average wage (SEK 493,770)":"2022 年規則：平均工資（SEK 493,770）的所得稅 + 僱員供款","2008 rules: income tax + employee contributions at the average wage (NOK 443,613)":"2008 年規則：平均工資（NOK 443,613）的所得稅 + 僱員供款","2015 rules: income tax + employee contributions at the average wage (NOK 556,670)":"2015 年規則：平均工資（NOK 556,670）的所得稅 + 僱員供款","2022 rules: income tax + employee contributions at the average wage (NOK 689,301)":"2022 年規則：平均工資（NOK 689,301）的所得稅 + 僱員供款","2008 rules: income tax + employee contributions at the average wage (€37,372)":"2008 年規則：平均工資（€37,372）的所得稅 + 僱員供款","2015 rules: income tax + employee contributions at the average wage (€43,268)":"2015 年規則：平均工資（€43,268）的所得稅 + 僱員供款","2022 rules: income tax + employee contributions at the average wage (€50,830)":"2022 年規則：平均工資（€50,830）的所得稅 + 僱員供款","2010 rules: income tax + employee contributions at the average wage (€17,947)":"2010 年規則：平均工資（€17,947）的所得稅 + 僱員供款","2016 rules: income tax + employee contributions at the average wage (€21,848)":"2016 年規則：平均工資（€21,848）的所得稅 + 僱員供款","2023 rules: income tax + employee contributions at the average wage (€27,351)":"2023 年規則：平均工資（€27,351）的所得稅 + 僱員供款","2014 rules: income tax + employee contributions at the average wage (€20,712)":"2014 年規則：平均工資（€20,712）的所得稅 + 僱員供款","2018 rules: income tax + employee contributions at the average wage (€21,864)":"2018 年規則：平均工資（€21,864）的所得稅 + 僱員供款","2023 rules: income tax + employee contributions at the average wage (€27,480)":"2023 年規則：平均工資（€27,480）的所得稅 + 僱員供款","Each year uses that year’s published income tax and social security schedules; the results are cross-checked against OECD Taxing Wages (Eurostat for Malta and Cyprus) for the average worker. Prices: national consumer price index.":"每年採用該年公佈的所得稅及社會保障表；結果已與 OECD《Taxing Wages》（馬耳他及塞浦路斯為 Eurostat）中平均工人的數字交叉核對。物價：全國消費物價指數。","Pension-fund contributions use your setting above for every year; the 2026 row comes from the current calculator.":"退休基金供款每年均採用你在上方的設定；2026 年一行來自目前的計算機。","Municipal and regional surcharges at the average rates; the 2026 row comes from the current calculator.":"市政及地區附加稅採用平均稅率；2026 年一行來自目前的計算機。","Tax class 1; the 2026 row comes from the current calculator.":"第 1 稅級；2026 年一行來自目前的計算機。","14 salaries a year, the 13th and 14th taxed at 6%; the 2026 row comes from the current calculator.":"每年支薪 14 次，第 13 及第 14 次按 6% 課稅；2026 年一行來自目前的計算機。","Mainland Portugal, individual taxation; the 2026 row comes from the current calculator.":"葡萄牙本土，個人課稅；2026 年一行來自目前的計算機。","PRSI class A; the 2026 row comes from the current calculator.":"PRSI A 類；2026 年一行來自目前的計算機。","Single rates; Class 1 social security for people born from 1962; 2006–2007 bands converted from Maltese lira. The 2026 row comes from the current calculator.":"單身稅率；1962 年起出生者的第 1 類社會保障；2006–2007 年稅階由馬耳他里拉換算。2026 年一行來自目前的計算機。","Social insurance and, from 2019, the GESY health contribution; 2006–2007 bands converted from Cyprus pounds; the social insurance ceiling before 2014 is approximate. The 2026 row comes from the current calculator.":"社會保險，以及 2019 年起的 GESY 醫療供款；2006–2007 年稅階由塞浦路斯鎊換算；2014 年前的社會保險上限為約數。2026 年一行來自目前的計算機。","Average municipal tax, no church tax; ATP is counted as a contribution. The 2026 row comes from the current calculator.":"平均市政稅，不計教會稅；ATP 計作供款。2026 年一行來自目前的計算機。","Average municipal tax; burial and church fees and the public-service fee are not included. The 2026 row comes from the current calculator.":"平均市政稅；不包括殯葬費、教會費及公共服務費。2026 年一行來自目前的計算機。","The 2026 row comes from the current calculator.":"2026 年一行來自目前的計算機。","Average municipal tax, no church tax; for pay below about half the average wage past years are less precise. The 2026 row comes from the current calculator.":"平均市政稅，不計教會稅；薪金低於平均工資約一半時，過往年份的準確度較低。2026 年一行來自目前的計算機。","Home buying":"置業","Stamp Duty Land Tax on £300,000 (not a first-time buyer)":"£300,000 的印花土地稅（非首次置業）","Stamp Duty Land Tax on £450,000 (first-time buyer)":"£450,000 的印花土地稅（首次置業）","Stamp duty on €1,200,000":"€1,200,000 的印花稅","Transfer duties on €300,000 (first home)":"€300,000 的轉讓稅（首個住所）","IMT on a €200,000 own permanent home (mainland)":"€200,000 自住永久住所的 IMT（本土）","Deed registration fee on DKK 3,000,000":"DKK 3,000,000 的契據登記費","Mortgage registration fee on a DKK 2,000,000 loan":"DKK 2,000,000 貸款的按揭登記費","Duties on a €700,000 main home after the Bëllegen Akt credit":"扣除 Bëllegen Akt 抵免後 €700,000 主要住所的稅費","Transfer tax on €500,000, starter aged 30":"€500,000 的轉讓稅，首次置業者 30 歲","Registration duty on €300,000 sole home in Brussels":"布魯塞爾 €300,000 唯一住所的登記稅","Stamp duty on €280,000, first-time buyer":"€280,000 的印花稅，首次置業","Land transfer tax on €300,000 in Bavaria":"巴伐利亞 €300,000 的土地轉讓稅","Interest tax reduction on SEK 120,000 of interest":"利息 SEK 120,000 的利息減稅","Interest credit on €5,000 of interest (main home)":"利息 €5,000 的利息抵免（主要住所）","tax, contributions, net pay, state and private pensions, termination, benefits, home buying":"稅款、供款、實收薪金、國家及私人退休金、離職、福利、置業","First home you buy (main home)":"你購買的首個物業（主要住所）","Region":"地區","Home type":"物業類型","Apartment":"單位","House":"獨立屋","Cadastral value (valore catastale, optional)":"地籍價值（valore catastale，選填）","Rent or buy?":"租樓還是買樓？","Rent for a similar home / month":"類似物業的租金 / 月","Rent rise (% / year)":"租金升幅（% / 年）","Home price rise (% / year)":"樓價升幅（% / 年）","Return on invested savings (% / year)":"投資儲蓄回報（% / 年）","Upkeep and owner costs (% of value / year)":"保養及業主開支（價值的 % / 年）","Selling costs at the end (% of value)":"期末出售成本（價值的 %）","Compare over (years)":"比較年期（年）","Madrid (6%)":"馬德里（6%）","Catalonia (10%)":"加泰羅尼亞（10%）","Andalusia (7%)":"安達盧西亞（7%）","Other regions (about 8–10%; 9% used)":"其他地區（約 8–10%；採用 9%）","Flanders":"法蘭德斯","Wallonia":"瓦隆","Brussels":"布魯塞爾","Transfer tax":"轉讓稅","Notary and land registry (estimate)":"公證及土地註冊（估計）","Transfer tax 3% + 3% municipal surcharge (3.09%)":"轉讓稅 3% + 3% 市政附加稅（3.09%）","Notary fee incl. VAT (estimate, about 1%)":"公證費連增值稅（估計，約 1%）","Land registry / cadastre (estimate, about 0.5%)":"土地註冊 / 地籍（估計，約 0.5%）","Lawyer incl. VAT (estimate, about 1%)":"律師費連增值稅（估計，約 1%）","Notary and land registry (estimate, about 2%)":"公證及土地註冊（估計，約 2%）","Registration tax 2% of the cadastral value (first home, min €1,000) + €100 mortgage and cadastral tax":"登記稅為地籍價值的 2%（首個住所，最少 €1,000）+ €100 按揭及地籍稅","Registration tax 9% of the cadastral value (min €1,000) + €100 mortgage and cadastral tax":"登記稅為地籍價值的 9%（最少 €1,000）+ €100 按揭及地籍稅","Notary (estimate)":"公證（估計）","Property transfer tax (ITP, resale)":"物業轉讓稅（ITP，二手）","Notary, land registry and agency (estimate, about 1.2%)":"公證、土地註冊及代理（估計，約 1.2%）","Stamp Duty Land Tax, first-time buyer relief (England & NI)":"印花土地稅，首次置業寬減（英格蘭及北愛爾蘭）","Stamp Duty Land Tax (England & NI)":"印花土地稅（英格蘭及北愛爾蘭）","Conveyancing and searches (estimate)":"物業轉易及查冊（估計）","Transfer duties 5.81% (first home: exempt from the 2025–2028 increase)":"轉讓稅 5.81%（首個住所：豁免 2025–2028 年的加幅）","Transfer duties 6.32% (most departments, 2025–2028)":"轉讓稅 6.32%（大部分省份，2025–2028）","Notary fees and disbursements (estimate, about 1.2%)":"公證費及代支費用（估計，約 1.2%）","Transfer tax 0% (starter under 35, price up to €555,000)":"轉讓稅 0%（35 歲以下首次置業，樓價 €555,000 以內）","Transfer tax 2% (own home)":"轉讓稅 2%（自住物業）","Notary, land registry and valuation (estimate)":"公證、土地註冊及估價（估計）","Registration duty 2% (Flanders, sole own home)":"登記稅 2%（法蘭德斯，唯一自住物業）","Registration duty 12% (Flanders)":"登記稅 12%（法蘭德斯）","Registration duty 3% (Wallonia, sole own home)":"登記稅 3%（瓦隆，唯一自住物業）","Registration duty 12.5% (Wallonia)":"登記稅 12.5%（瓦隆）","Registration duty 12.5% after the €200,000 allowance (Brussels)":"扣除 €200,000 免稅額後登記稅 12.5%（布魯塞爾）","Registration duty 12.5% (Brussels)":"登記稅 12.5%（布魯塞爾）","Notary and deed costs incl. VAT (estimate, about 1.5%)":"公證及契據費用連增值稅（估計，約 1.5%）","Registration + transcription duties 7%":"登記 + 過戶稅 7%","Tax credit for a main home (Bëllegen Akt, up to €40,000 per buyer)":"主要住所稅收抵免（Bëllegen Akt，每名買家最多 €40,000）","Notary (estimate, about 1%)":"公證（估計，約 1%）","Real estate transfer tax 3.5%":"房地產轉讓稅 3.5%","Land register entry 1.1%":"土地登記 1.1%","Mortgage registration 1.2% of the loan":"按揭登記，貸款的 1.2%","Contract and trustee incl. VAT (estimate, about 1.8%)":"合約及信託連增值稅（估計，約 1.8%）","IMT transfer tax (IMT Jovem, own permanent home, 35 or under)":"IMT 轉讓稅（IMT Jovem，自住永久住所，35 歲或以下）","IMT transfer tax (own permanent home, mainland)":"IMT 轉讓稅（自住永久住所，本土）","Stamp duty 0.8%":"印花稅 0.8%","Deed and registration (estimate)":"契據及登記（估計）","Stamp duty (1% to €1m, 2% to €1.5m, 6% above)":"印花稅（€100 萬以內 1%，€150 萬以內 2%，以上 6%）","Solicitor and searches incl. VAT (estimate)":"律師及查冊連增值稅（估計）","Stamp duty 5% (first-time buyer: first €200,000 exempt)":"印花稅 5%（首次置業：首 €200,000 豁免）","Stamp duty 5%":"印花稅 5%","Notary, searches and registration (estimate, about 1.5%)":"公證、查冊及登記（估計，約 1.5%）","Transfer fees 3% / 5% / 8%, halved (resale, no VAT)":"轉讓費 3% / 5% / 8%，減半（二手，無增值稅）","Stamp duty on the contract (0.15% / 0.2%, max €20,000)":"合約印花稅（0.15% / 0.2%，最多 €20,000）","Lawyer (estimate, about 1%)":"律師（估計，約 1%）","Deed registration DKK 1,850 + 0.6%":"契據登記 DKK 1,850 + 0.6%","Mortgage registration DKK 1,825 + 1.25% of the loan":"按揭登記 DKK 1,825 + 貸款的 1.25%","Buyer’s adviser (estimate)":"買家顧問（估計）","Title registration 1.5% + SEK 825":"業權登記 1.5% + SEK 825","New mortgage deeds 2% of the loan + SEK 375":"新按揭契據為貸款的 2% + SEK 375","Tenant-owner flat: no title registration or mortgage-deed tax":"合作社自住單位：不須業權登記或按揭契據稅","Pledge fee to the housing association (estimate)":"向住屋合作社繳付的抵押費（估計）","Document duty 2.5% (not for co-op flats or new builds)":"文件稅 2.5%（不適用於合作社單位或新建物業）","Registration fees, deed and mortgage":"登記費、契據及按揭","Transfer tax 3% (real property)":"轉讓稅 3%（不動產）","Transfer tax 1.5% (housing-company flat)":"轉讓稅 1.5%（房屋公司單位）","19% of the interest, up to €4,000 of interest a year (main home)":"利息的 19%，每年最多 €4,000 利息（主要住所）","Interest minus the notional rental value (0.35% of the home’s value), deducted at your rate, at most 37.56%":"利息減去推定租值（物業價值的 0.35%），按你的稅率扣除，最多 37.56%","Interest deductible up to €2,000 a year per household member in the first five years (€1,500 years 6–10, €1,000 after)":"首五年每名家庭成員每年最多可扣除 €2,000 利息（第 6–10 年 €1,500，其後 €1,000）","Negative capital income: worth about 33% of the interest up to DKK 50,000 and about 25% above":"負資本收入：DKK 50,000 以內約值利息的 33%，以上約 25%","Tax reduction of 30% of the interest up to SEK 100,000 and 21% above":"SEK 100,000 以內利息減稅 30%，以上 21%","Interest is deductible from ordinary income, worth 22%":"利息可從一般收入中扣除，價值 22%","No tax relief on mortgage interest for new loans.":"新貸款不設按揭利息稅務寬減。","No relief for new loans (the interest credit ended in 2013).":"新貸款不設寬減（利息抵免已於 2013 年終止）。","No relief for homes bought from 2013 (older purchases keep the transitional deduction).":"2013 年起購買的物業不設寬減（較早購買者保留過渡扣除）。","No relief: the interest credit ended for homes bought from 2011.":"不設寬減：2011 年起購買的物業已終止利息抵免。","No regional relief for new loans (Flanders since 2020, Brussels since 2017, Wallonia since 2025).":"新貸款不設地區寬減（法蘭德斯自 2020 年、布魯塞爾自 2017 年、瓦隆自 2025 年）。","No relief for new loans (the housing special-expense deduction ended in 2016).":"新貸款不設寬減（住屋特別開支扣除已於 2016 年終止）。","No relief for loans taken from 2012.":"2012 年起的貸款不設寬減。","No relief: mortgage interest relief ended (the temporary 2023–2024 relief has expired).":"不設寬減：按揭利息寬減已終止（2023–2024 年的臨時寬減已屆滿）。","No relief: the deduction was phased out and ended in 2023.":"不設寬減：該扣除已逐步取消，並於 2023 年終止。","No relief for owner-occupiers.":"自住業主不設寬減。","Bank of Greece, binding since January 2025; 10% of new loans each quarter may exceed the limits.":"希臘銀行，自 2025 年 1 月起具約束力；每季可有 10% 新貸款超出上限。","No borrower-based limits are active; banks usually lend up to 80–100% of the value after their own affordability check.":"目前沒有以借款人為本的上限；銀行通常在自行評估負擔能力後借出物業價值的 80–100%。","No borrower-based limits are active; banks usually lend up to 80% of the value (more with the public first-home guarantee for young buyers).":"目前沒有以借款人為本的上限；銀行通常借出物業價值的 80%（年輕買家透過政府首置擔保可借更多）。","No borrower-based limits are active; banks usually lend up to 80% of the value for a main home.":"目前沒有以借款人為本的上限；銀行通常就主要住所借出物業價值的 80%。","Bank of England: no more than 15% of a lender’s new mortgages may be at 4.5 times income or more (the regulators are consulting on changes in 2026).":"英倫銀行：貸款機構的新按揭中，不得多於 15% 為收入 4.5 倍或以上（監管機構正就 2026 年的改動進行諮詢）。","HCSF, binding: payments incl. insurance at most 35% of net income and at most 25 years (27 with a deferral for works); 20% of new loans may exceed.":"HCSF，具約束力：供款連保險最多為實收的 35%，年期最多 25 年（如延期進行工程為 27 年）；20% 新貸款可超出上限。","Loan at most 100% of the home’s value; the amount you can borrow is also capped by the income-based lending standards (Nibud), not modelled here. Interest is deductible only on loans repaid within 30 years.":"貸款最多為物業價值的 100%；可借金額亦受以收入為本的貸款標準（Nibud）限制，這裡未有計算。只有 30 年內還清的貸款利息才可扣除。","National Bank of Belgium expectations: up to 90% of the value for an own home (first-time buyers may go higher within a tolerance), 80% for buy-to-let.":"比利時國家銀行的期望：自住物業最多為價值的 90%（首次置業者可在容許範圍內更高），投資物業 80%。","CSSF, binding: 100% for first-time buyers of a main home, 90% for other main homes (15% of loans may go to 100%), 80% for other homes.":"CSSF，具約束力：首次置業的主要住所 100%，其他主要住所 90%（15% 貸款可達 100%），其他物業 80%。","FMA: the 90% / 40% / 35-year limits became non-binding guidance from July 2025.":"FMA：90% / 40% / 35 年上限自 2025 年 7 月起成為不具約束力的指引。","Banco de Portugal Recommendation 1/2026 (from August 2026): 90% of the value, payments at most 45% of net income with the rate raised 1.5 points, at most 40 years up to age 35 and 35 years after. A state guarantee lets young buyers borrow more.":"葡萄牙銀行第 1/2026 號建議（2026 年 8 月起）：物業價值的 90%，在利率上調 1.5 個百分點下供款最多為實收的 45%，35 歲或以下年期最多 40 年，其後 35 年。政府擔保讓年輕買家可借更多。","Central Bank of Ireland: 90% of the value, 4 times gross income for first-time buyers and 3.5 for others; 15% of loans may exceed.":"愛爾蘭中央銀行：物業價值的 90%，首次置業者為稅前收入的 4 倍，其他人 3.5 倍；15% 貸款可超出上限。","Central Bank of Malta: 90% for first-time buyers and main homes (75% otherwise), stressed payments at most 40% of income with the rate raised 1.5 points, at most 40 years (25 otherwise) or retirement age.":"馬耳他中央銀行：首次置業者及主要住所 90%（否則 75%），在利率上調 1.5 個百分點下的供款最多為收入的 40%，年期最多 40 年（否則 25 年）或至退休年齡。","Central Bank of Cyprus: 80% of the value for a main home (70% otherwise), payments at most 80% of net disposable income.":"塞浦路斯中央銀行：主要住所為物業價值的 80%（否則 70%），供款最多為可支配淨收入的 80%。","At least 5% down payment; above 4 times gross income lenders require extra wealth (Danish FSA). Mortgage-bank loans cover up to 80%, the rest is a bank loan.":"首期最少 5%；超過稅前收入 4 倍時，貸款機構要求額外財富（丹麥金融監管局）。按揭銀行貸款最多佔 80%，其餘為銀行貸款。","Mortgage cap 90% (law from April 2026). Repayment at least 2% a year above 70% of the value and 1% between 50% and 70%.":"按揭上限 90%（2026 年 4 月起的法例）。超過價值 70% 的部分每年至少還款 2%，50% 至 70% 之間每年 1%。","Lending regulation: 90% of the value, total debt at most 5 times gross income, must afford a 3-point rate rise; above 60% repay at least 2.5% a year.":"貸款規例：物業價值的 90%，總債務最多為稅前收入的 5 倍，須能承受利率上調 3 個百分點；超過 60% 每年至少還款 2.5%。","FIN-FSA: 95% for first-time buyers and 90% for others; stressed payments (6% rate, 25 years) at most 60% of income; at most 30 years.":"FIN-FSA：首次置業者 95%，其他人 90%；壓力測試下的供款（6% 利率，25 年）最多為收入的 60%；年期最多 30 年。","Buying costs in {c}":"{c} 的置業成本","Total buying costs":"置業成本總額","of the price":"佔樓價","Cash needed upfront (down payment + costs)":"所需預付現金（首期 + 成本）","Loan-to-value":"按揭成數","at most {p}":"最多 {p}","yours {p}":"你的 {p}","Payment as a share of net income":"供款佔實收比例","Payment at 6% over 25 years, share of net income":"按 6% 利率、25 年計的供款佔實收比例","Payment with the rate {d} points higher, share of net income":"利率高 {d} 個百分點時的供款佔實收比例","Loan as a multiple of gross yearly pay":"貸款為稅前年薪的倍數","at most {x}×":"最多 {x} 倍","yours {x}×":"你的 {x} 倍","Loan term":"貸款年期","at most {y} years":"最多 {y} 年","yours {y} years":"你的 {y} 年","Minimum repayment":"最低還款","2% of the loan a year":"每年貸款的 2%","1% of the loan a year":"每年貸款的 1%","none below 50% of the value":"價值 50% 以下不須還款","2.5% of the loan a year (or a 30-year annuity)":"每年貸款的 2.5%（或 30 年年金）","none below 60% of the value":"價值 60% 以下不須還款","Lending limits in {c}":"{c} 的貸款上限","No official limits":"沒有官方上限","Guidance (not legally binding)":"指引（不具法律約束力）","Binding rules":"具約束力的規則","as a first-time buyer / main home":"首次置業 / 主要住所","as a repeat buyer":"非首次置業","Tax relief on interest":"利息稅務寬減","about {v} in the first year ({m} a month), so the payment effectively costs {p} a month.":"首年約 {v}（每月 {m}），所以供款實際成本為每月 {p}。","Sources: {s}. Fees marked as estimates vary by provider and region.":"來源：{s}。標示為估計的費用因供應商及地區而異。","Wealth if you buy, after {n} years":"{n} 年後買樓的財富","home value minus loan and selling costs, plus savings":"物業價值減去貸款及出售成本，加上儲蓄","Wealth if you rent and invest":"租樓並投資的財富","the upfront cash and any monthly difference, invested":"預付現金及每月差額，用作投資","Buying ahead by {v}":"買樓領先 {v}","Renting ahead by {v}":"租樓領先 {v}","buying pulls ahead from year {y}":"買樓由第 {y} 年起領先","buying does not pull ahead within {n} years":"買樓在 {n} 年內未能領先","Buy":"買樓","Rent and invest":"租樓並投資","How it works: both choices spend the same each month. The buyer pays the loan, the other housing costs and upkeep ({u} of the value a year), minus any interest relief; the renter pays rent rising {g} a year. Whoever spends less in a month invests the difference at {r} a year, and the renter also invests the cash the buyer needed upfront. The home grows {p} a year and selling costs {s} are deducted at the end. Taxes on investment returns and on a future sale are not included; this is a comparison under your assumptions, not advice.":"運作方式：兩個選擇每月花費相同。買家支付貸款、其他住屋開支及保養（每年價值的 {u}），減去任何利息寬減；租客支付每年上升 {g} 的租金。每月花費較少的一方把差額以每年 {r} 投資，租客亦會把買家所需的預付現金拿去投資。物業每年升值 {p}，期末扣除 {s} 的出售成本。不包括投資回報及日後出售的稅款；這是根據你的假設作出的比較，並非建議。","How it works: interest is charged every month on the remaining balance at the rate you enter. With equal monthly payments the payment stays the same and the capital part grows; with equal capital the payment starts higher and falls. Extra repayments go straight to the capital. The rate is your assumption, not an offer: compare real offers.":"運作方式：每月按你輸入的利率就餘下結餘計息。每月等額供款時，供款金額不變而本金部分增加；每月等額本金時，供款初期較高其後下降。額外還款直接用於償還本金。利率是你的假設，並非報價：請比較實際報價。","Monthly RETA quota by computable net yield (profit less a 7% generic deduction): from about €206 (up to €670/month) to €607 (above €6,000/month) in 2026, the 2025 minimum bases extended at 31.5% including the 0.9% intergenerational equity charge (MEI). IRPF on profit with the same scale, 5% hard-to-justify expenses (max €2,000), no work-income reduction.":"每月 RETA 供款按可計算淨收益（利潤減 7% 一般扣除）計算：2026 年約由 €206（每月 €670 以內）至 €607（每月 €6,000 以上），即 2025 年最低基數按 31.5% 延伸，包括 0.9% 跨代公平費（MEI）。利潤按相同稅階繳 IRPF，可扣 5% 難以證明的開支（最多 €2,000），沒有工作收入減免。","St Francis of Assisi":"亞西西聖方濟各日","Public holidays on weekdays in 2026":"2026 年平日公眾假期","Legal minimum annual leave in 2026, 5-day week":"2026 年法定最低年假，5 天工作週","Annual leave after 10 years with the employer, 5-day week":"在同一僱主服務 10 年後的年假，5 天工作週","2008 rules: income tax + employee contributions at the average wage (€23,850)":"2008 年規則：平均工資（€23,850）的所得稅 + 僱員供款","2017 rules: income tax + employee contributions at the average wage (€19,859)":"2017 年規則：平均工資（€19,859）的所得稅 + 僱員供款","2021 rules: income tax + employee contributions at the average wage (€20,057)":"2021 年規則：平均工資（€20,057）的所得稅 + 僱員供款","2024 rules: income tax + employee contributions at the average wage (€25,680)":"2024 年規則：平均工資（€25,680）的所得稅 + 僱員供款","Employer notice after 12 years (months)":"12 年後的僱主通知期（月）","Employer notice after 20 years (months)":"20 年後的僱主通知期（月）","Objective dismissal after 10 years at €30,000 a year":"服務 10 年、年薪 €30,000 的客觀解僱","Unfair dismissal cap for service from 2012 (days)":"2012 年起服務的不公平解僱上限（天）","Unfair dismissal with 20 years before 2012 (days)":"2012 年前服務 20 年的不公平解僱（天）","Transfer tax on €200,000":"€200,000 的轉讓稅","Transfer tax (ITP) on a €300,000 resale home in Madrid":"馬德里 €300,000 二手物業的轉讓稅（ITP）","Transfer tax + land register fee on €300,000":"€300,000 的轉讓稅 + 土地登記費","Transfer tax on a €200,000 housing-company flat":"€200,000 房屋公司單位的轉讓稅","Document duty on NOK 4,000,000":"NOK 4,000,000 的文件稅","Transfer fees on a €200,000 resale home":"€200,000 二手物業的轉讓費","RETA quota for €18,000 net profit a year":"每年淨利潤 €18,000 的 RETA 供款","Health + care insurance at the minimum base, childless, age 30":"最低基數的醫療 + 長期護理保險，無子女，30 歲","tax, contributions, net pay, state and private pensions, termination, benefits, home buying, leave, freelance":"稅款、供款、實收薪金、國家及私人退休金、離職、福利、置業、假期、自僱","Micro-entrepreneur contributions on €40,000 of service fees (BNC)":"€40,000 服務費用的微型企業家供款（BNC）","5 weeks (25 working days) a year under the Holiday Act, earned at 2.08 days a month, with 12.5% holiday pay or full pay plus a 1% supplement. Many agreements add 5 extra holiday days (feriefridage). Great Prayer Day was abolished in 2024. Constitution Day (5 June) is not a public holiday by law, but many agreements give a full or half day off.":"根據《假期法》每年 5 週（25 個工作天），每月累積 2.08 天，並獲 12.5% 假期薪酬或全薪另加 1% 補助。很多協議另加 5 天額外假期（feriefridage）。大祈禱日已於 2024 年取消。憲法日（6 月 5 日）在法律上並非公眾假期，但很多協議給予一天或半天假。","Private pension (PGBL/VGBL) payout tax after 10 years, regressive table":"10 年後的私人退休金（PGBL/VGBL）提取稅，遞減稅表","PGBL deduction limit for R$60,000 of taxable income":"應課稅收入 R$60,000 的 PGBL 扣除上限","New York mansion tax on a $1,200,000 home":"紐約 $1,200,000 物業的豪宅稅","ITBI on a R$500,000 home in São Paulo":"聖保羅 R$500,000 物業的 ITBI","California":"加州","California SDI 1.3%":"加州 SDI 1.3%","New York":"紐約","NY Paid Family Leave 0.432% (max $411.91) + disability $0.60 a week":"紐約有薪家庭假 0.432%（最多 $411.91）+ 傷殘每週 $0.60","Texas (no state income tax)":"德州（沒有州所得稅）","Florida (no state income tax)":"佛羅里達（沒有州所得稅）","Washington (no state income tax)":"華盛頓州（沒有州所得稅）","WA Cares long-term care 0.58%":"WA Cares 長期護理 0.58%","WA Paid Family and Medical Leave 0.81%":"華盛頓州有薪家庭及醫療假 0.81%","Illinois":"伊利諾伊","Pennsylvania":"賓夕法尼亞","PA unemployment 0.07%":"賓州失業保險 0.07%","Ohio":"俄亥俄","Georgia":"佐治亞","North Carolina":"北卡羅來納","Michigan":"密歇根","New Jersey":"新澤西","NJ unemployment, disability and family leave insurance":"新澤西州失業、傷殘及家庭假保險","Massachusetts":"麻薩諸塞","MA Paid Family and Medical Leave 0.46%":"麻州有薪家庭及醫療假 0.46%","Virginia":"維珍尼亞","Arizona":"亞利桑那","Colorado":"科羅拉多","Another state (federal taxes only)":"其他州（只計聯邦稅）","Social Security 6.2% (up to $184,500)":"社會保障 6.2%（最多 $184,500）","Medicare 1.45% (+0.9% above $200,000)":"Medicare 1.45%（$200,000 以上 +0.9%）","Federal income tax":"聯邦所得稅","Refundable Child Tax Credit":"可退還子女稅收抵免","Standard deduction (federal)":"標準扣除（聯邦）","Overtime deduction (2025–2028)":"超時扣除（2025–2028）","Child Tax Credit ($2,200 per child)":"子女稅收抵免（每名子女 $2,200）","Self-employment tax 15.3% (Social Security + Medicare)":"自僱稅 15.3%（社會保障 + Medicare）","State":"州","Maximum weekly benefit":"每週最高津貼","Weeks":"週數","None by law":"法律未有規定","at-will employment; 60 days for mass layoffs (WARN Act)":"隨意僱傭；大規模裁員須 60 天（WARN Act）","United States":"美國","Filing status":"報稅身份","Married filing jointly (one income)":"已婚合併報稅（單一收入）","Head of household (single parent)":"戶主（單親家長）","I live in New York City (city income tax)":"我住在紐約市（市所得稅）","Employer match (% of what you put in)":"僱主配對供款（你投入金額的 %）","Matched up to (% of salary)":"配對上限（薪金的 %）","Account type":"帳戶類型","Traditional 401(k): tax relief now, taxed when paid out":"傳統 401(k)：現在獲稅務寬減，提取時課稅","Roth 401(k): no relief now, tax-free when paid out":"Roth 401(k)：現在沒有寬減，提取時免稅","Your tax rate in retirement %":"你退休後的稅率 %","Company severance: weeks of pay per year (0 if none)":"公司遣散費：每年週薪數（如無則為 0）","Federal income tax 2026":"2026 年聯邦所得稅","10% to 37% in seven brackets; for a single filer 10% up to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above (joint brackets are twice as wide up to 32%). Standard deduction $16,100 single, $32,200 joint, $24,150 head of household. Child Tax Credit $2,200 per child, up to $1,700 refundable.":"七個稅階，由 10% 至 37%；單身報稅者 $12,400 以內 10%，$50,400 以內 12%，$105,700 以內 22%，$201,775 以內 24%，$256,225 以內 32%，$640,600 以內 35%，以上 37%（合併報稅的稅階在 32% 以內寬一倍）。標準扣除：單身 $16,100，合併 $32,200，戶主 $24,150。子女稅收抵免每名子女 $2,200，最多 $1,700 可退還。","Payroll taxes (FICA)":"薪俸稅項（FICA）","Social Security 6.2% on pay up to $184,500 and Medicare 1.45% on all pay, plus 0.9% above $200,000. Your employer pays the same 7.65% plus federal and state unemployment tax. Some states add disability or family-leave contributions (California SDI 1.3%, New York, New Jersey, Massachusetts, Washington).":"社會保障：薪金 $184,500 以內 6.2%；Medicare：所有薪金 1.45%，$200,000 以上另加 0.9%。你的僱主支付相同的 7.65%，另加聯邦及州失業稅。部分州另加傷殘或家庭假供款（加州 SDI 1.3%、紐約、新澤西、麻薩諸塞、華盛頓州）。","State income tax":"州所得稅","Each state sets its own: none in Texas, Florida, Washington and six others; flat rates such as Pennsylvania 3.07%, Illinois 4.95%, North Carolina 3.99% and Georgia 4.99%; graduated rates up to 13.3% in California and 10.9% in New York (plus up to 3.876% New York City tax). Traditional 401(k) contributions lower state tax too, except in Pennsylvania.":"各州自行釐定：德州、佛羅里達、華盛頓州及另外六個州沒有州所得稅；劃一稅率例如賓夕法尼亞 3.07%、伊利諾伊 4.95%、北卡羅來納 3.99% 及佐治亞 4.99%；累進稅率在加州最高 13.3%，紐約 10.9%（另加最高 3.876% 紐約市稅）。傳統 401(k) 供款亦可降低州稅，賓夕法尼亞除外。","Non-exempt employees get at least 1.5 times their regular rate for hours over 40 in a week. There is no federal premium for nights, weekends or holidays, and no federal cap on overtime hours. Some states add daily overtime (California: over 8 hours a day, double time over 12).":"非豁免僱員每週超過 40 小時的工時可獲至少 1.5 倍正常薪率。聯邦沒有規定夜間、週末或假日津貼，亦沒有超時工時上限。部分州另設每日超時（加州：每天超過 8 小時，超過 12 小時雙倍）。","No tax on overtime (2025–2028)":"超時薪酬免稅（2025–2028）","The premium part of FLSA overtime (the extra half) can be deducted from federal taxable income, up to $12,500 a year ($25,000 joint), phasing out above $150,000 of income ($300,000 joint). Social Security, Medicare and most state taxes still apply.":"FLSA 超時薪酬的津貼部分（額外的一半）可從聯邦應課稅收入中扣除，每年最多 $12,500（合併 $25,000），收入超過 $150,000（合併 $300,000）逐步取消。社會保障、Medicare 及大部分州稅仍然適用。","No federal limit":"沒有聯邦上限","Self-employment tax 15.3% (12.4% Social Security up to $184,500 + 2.9% Medicare) on 92.35% of net profit; half of it is deductible. The qualified business income deduction takes 20% off taxable income below $201,750 ($403,500 joint). Estimated tax is paid quarterly. State income tax applies as for employees.":"自僱稅 15.3%（社會保障 12.4%，上限 $184,500 + Medicare 2.9%），按淨利潤的 92.35% 計算；其中一半可扣除。合資格業務收入扣除可把 $201,750（合併 $403,500）以下的應課稅收入減少 20%。預估稅款每季繳付。州所得稅與僱員相同。","Social Security":"社會保障","Based on your best 35 years of earnings (up to the taxable maximum), indexed to wages: 90% of the first $1,286 of average monthly earnings, 32% up to $7,749 and 15% above (2026). Full retirement age is 67 for people born in 1960 or later; claiming at 62 pays 70%, waiting to 70 pays 124%. You need 40 credits ($1,890 of earnings per credit in 2026, up to 4 a year).":"按你最佳 35 年的收入計算（以應課稅上限為限），並按工資指數調整：平均月收入首 $1,286 的 90%，$7,749 以內的 32%，以上 15%（2026）。1960 年或以後出生者的全額退休年齡為 67 歲；62 歲申領為 70%，等到 70 歲為 124%。你需要 40 個積分（2026 年每個積分需收入 $1,890，每年最多 4 個）。","Tax and Medicare":"稅款及 Medicare","Up to 85% of benefits can be taxed if other income is high; with Social Security alone most retirees pay no federal tax. From 65 the Medicare Part B premium ($202.90 a month in 2026) is usually deducted from the benefit. Benefits rose 2.8% in 2026.":"如其他收入較高，最多 85% 的津貼須課稅；只有社會保障收入的大部分退休人士不用繳聯邦稅。65 歲起，Medicare B 部分保費（2026 年每月 $202.90）通常從津貼中扣除。2026 年津貼上調 2.8%。","401(k): you choose a share of your pay; many employers match part of it (often 50% of up to 6% of salary). Traditional contributions are taken before income tax and taxed when withdrawn; Roth contributions are taxed now and withdrawn tax-free. Withdrawals usually start from 59½, and required minimum distributions from 73.":"401(k)：你選擇薪金的一部分供款；很多僱主會配對部分供款（通常為薪金最多 6% 的 50%）。傳統供款在繳所得稅前扣除，提取時課稅；Roth 供款現在課稅，提取時免稅。提取通常由 59½ 歲開始，73 歲起須作最低強制提取。","Martin Luther King Jr. Day":"馬丁路德金紀念日","Washington’s Birthday":"華盛頓誕辰紀念日","Memorial Day":"陣亡將士紀念日","Juneteenth":"六月節（Juneteenth）","Labor Day":"勞動節","Columbus Day":"哥倫布日","Veterans Day":"退伍軍人節","Thanksgiving Day":"感恩節","No federal law requires paid vacation or paid holidays in the private sector; they come from your employer (11 days after a year of service is typical). The 11 federal holidays are shown, moved to Friday or Monday when they fall on a weekend. Some states require paid sick days, and a few pay family leave.":"聯邦法律沒有規定私營機構須提供有薪年假或有薪假日；這些由僱主提供（服務滿一年通常 11 天）。顯示的是 11 天聯邦假期，落在週末時移至星期五或星期一。部分州規定有薪病假，少數州支付家庭假。","8 weeks of state Paid Family Leave at 70–90% of pay":"州有薪家庭假 8 週，薪金的 70–90%","12 weeks of state Paid Family Leave at 67% of pay (capped)":"州有薪家庭假 12 週，薪金的 67%（設上限）","12 weeks of state Family Leave Insurance at 85% of pay (capped)":"州家庭假保險 12 週，薪金的 85%（設上限）","12 weeks of state Paid Family Leave (up to 26 with medical leave)":"州有薪家庭假 12 週（連醫療假最多 26 週）","12 weeks of state Paid Family Leave (up to 90% of pay, capped)":"州有薪家庭假 12 週（最多薪金的 90%，設上限）","12 weeks of state FAMLI paid leave (up to 90% of pay, capped)":"州 FAMLI 有薪假 12 週（最多薪金的 90%，設上限）","Family and Medical Leave Act (FMLA)":"《家庭及醫療假法》（FMLA）","12 weeks a year for a birth, adoption or serious illness (employers with 50+ staff, after 12 months)":"因生育、領養或重病每年 12 週（50 名或以上員工的僱主，工作滿 12 個月後）","State paid family leave":"州有薪家庭假","Not available in this state":"此州沒有提供","Paid by the state fund":"由州基金支付","Paid sick leave":"有薪病假","No federal right; many states require 40 hours or more a year (California, New York, New Jersey, Massachusetts, Washington, Arizona, Illinois, Michigan, Colorado)":"沒有聯邦權利；很多州規定每年 40 小時或以上（加州、紐約、新澤西、麻薩諸塞、華盛頓州、亞利桑那、伊利諾伊、密歇根、科羅拉多）","Full pay where required":"有規定的州支付全薪","Pregnancy and nursing":"懷孕及哺乳","Reasonable accommodations and break time to express milk for a year (Pregnant Workers Fairness Act, PUMP Act)":"合理遷就及一年內擠奶的休息時間（《孕婦工作者公平法》、PUMP Act）","Breaks usually unpaid":"休息時間通常無薪","Laid off or dismissed (not for misconduct)":"被裁員或解僱（非因不當行為）","At-will employment":"隨意僱傭","In almost every state either side can end the job at any time without notice or a reason (but not for a discriminatory or retaliatory reason). There is no legal severance; many employers pay 1–2 weeks per year of service in exchange for a release. The WARN Act requires 60 days’ notice for mass layoffs at employers with 100+ staff.":"幾乎每個州的雙方都可隨時終止僱傭，無須通知或理由（但不可基於歧視或報復）。沒有法定遣散費；很多僱主以每服務一年 1–2 週薪金換取放棄申索。WARN Act 規定有 100 名或以上員工的僱主大規模裁員須給予 60 天通知。","Unemployment insurance":"失業保險","Run by each state: usually about half of your previous weekly pay up to a state maximum (from $275 in Florida to $1,152 in Washington in 2026), for up to 26 weeks (12 in Florida and North Carolina, 14 in Georgia). Benefits are taxable income. Not after quitting without good cause.":"由各州管理：通常約為之前週薪的一半，以州上限為限（2026 年由佛羅里達的 $275 至華盛頓州的 $1,152），最長 26 週（佛羅里達及北卡羅來納 12 週，佐治亞 14 週）。津貼屬應課稅收入。無合理理由辭職者不獲發放。","Final pay and health cover":"最後薪酬及醫療保障","Some states (such as California, Colorado, Illinois and Massachusetts) require unused vacation to be paid out. COBRA lets you keep your employer health plan for up to 18 months at your own cost.":"部分州（例如加州、科羅拉多、伊利諾伊及麻薩諸塞）規定須支付未放的年假。COBRA 讓你自費保留僱主醫療計劃最多 18 個月。","A traditional 401(k) contribution lowers both federal and state income tax; take at least the full employer match, it is an instant return.":"傳統 401(k) 供款可同時降低聯邦及州所得稅；至少要取得僱主的全額配對，這是即時回報。","If you are paid FLSA overtime, its premium half is deductible from federal income tax until 2028 (up to $12,500).":"如你獲發 FLSA 超時薪酬，其津貼的一半在 2028 年前可從聯邦所得稅中扣除（最多 $12,500）。","The Child Tax Credit ($2,200 per child) is included in the tax above; there is no separate monthly child benefit. Married couples usually file jointly with brackets twice as wide.":"子女稅收抵免（每名子女 $2,200）已計入上方稅款；沒有獨立的每月兒童福利金。已婚夫婦通常合併報稅，稅階寬一倍。","No legal severance (at-will employment)":"沒有法定遣散費（隨意僱傭）","12 weeks unpaid (FMLA); paid in some states":"12 週無薪（FMLA）；部分州有薪","12 weeks unpaid (FMLA)":"12 週無薪（FMLA）","No federal paid leave":"沒有聯邦有薪假","No federal right; many states require 40 hours":"沒有聯邦權利；很多州規定 40 小時","Annual federal and state tax for one employee with the standard deduction, before any pre-tax health insurance. Local income taxes other than New York City (for example in Pennsylvania, Ohio and Michigan cities), itemised deductions, the AMT and state credits are not modelled; payroll withholding can differ from the tax on your return.":"一名僱員採用標準扣除的年度聯邦及州稅，未計任何稅前醫療保險。未計及紐約市以外的地方所得稅（例如賓夕法尼亞、俄亥俄及密歇根的城市）、逐項扣除、AMT 及州抵免；薪酬預扣可能與你報稅的稅款不同。","Official sources: IRS (Rev. Proc. 2025-32, Notice 2025-67), Social Security Administration (2026 COLA fact sheet), US Department of Labor (FLSA, state unemployment insurance laws), state tax agencies (FTB/EDD California, NY DTF, NJ Treasury, Massachusetts DOR).":"官方來源：IRS（Rev. Proc. 2025-32、Notice 2025-67）、社會保障署（2026 年 COLA 資料頁）、美國勞工部（FLSA、各州失業保險法例）、各州稅務機構（加州 FTB/EDD、紐約 DTF、新澤西財政部、麻薩諸塞 DOR）。","Federal income tax, single, $60,000 of wages":"聯邦所得稅，單身，工資 $60,000","Federal income tax, married filing jointly, $120,000":"聯邦所得稅，已婚合併報稅，$120,000","California income tax, single, $80,000 of wages":"加州所得稅，單身，工資 $80,000","Overtime deduction for $20,000 of overtime premium, income $200,000 (single)":"超時津貼 $20,000、收入 $200,000（單身）的超時扣除","Employee Social Security + Medicare on $200,000":"$200,000 的僱員社會保障 + Medicare","New York Paid Family Leave, maximum per year":"紐約有薪家庭假，每年上限","Primary insurance amount for average indexed earnings of $5,000 a month":"平均指數化收入每月 $5,000 的基本保險金額","Benefit when claiming at 62 (full retirement age 67)":"62 歲申領的津貼（全額退休年齡 67 歲）","401(k) employee limit at age 45":"45 歲的 401(k) 僱員供款上限","401(k) employee limit at age 61 (super catch-up)":"61 歲的 401(k) 僱員供款上限（超級追加供款）","Self-employment tax on $50,000 net profit":"淨利潤 $50,000 的自僱稅","Maximum weekly unemployment benefit, California":"加州每週最高失業津貼","Maximum weekly unemployment benefit, New York":"紐約每週最高失業津貼","Child Tax Credit for 2 children, income $80,000":"2 名子女的子女稅收抵免，收入 $80,000","INSS 7.5–14% (up to R$8,475.55 a month)":"INSS 7.5–14%（每月最多 R$8,475.55）","IRRF income tax (12 monthly salaries)":"IRRF 所得稅（12 個月薪金）","IRRF on the 13th salary (taxed separately)":"第 13 個月薪金的 IRRF（分開課稅）","FGTS 8% paid by your employer into your account":"僱主存入你帳戶的 FGTS 8%","Vacation bonus of one third (paid with your holidays, taxed)":"三分之一假期花紅（與假期一併支付，須課稅）","Salário-família R$67.54 per child (pay up to R$1,980.38)":"Salário-família 每名子女 R$67.54（薪金最多 R$1,980.38）","MEI monthly DAS (INSS 5% of the minimum wage + ISS)":"MEI 每月 DAS（最低工資的 INSS 5% + ISS）","INSS 20% for the self-employed (up to the ceiling)":"自僱人士 INSS 20%（以上限為限）","30 days + 3 per year of service, up to 90":"30 天 + 每服務一年 3 天，最多 90 天","30 days (you give it)":"30 天（由你給予）","Brazil":"巴西","Regime":"制度","Self-employed (autônomo, carnê-leão)":"自僱（autônomo，carnê-leão）","MEI micro-entrepreneur (up to R$81,000 a year)":"MEI 微型企業家（每年最多 R$81,000）","Progressive contribution on each slice of monthly pay: 7.5% up to R$1,621.00, 9% up to R$2,902.84, 12% up to R$4,354.27 and 14% up to the ceiling of R$8,475.55 (maximum R$988.09 a month). The 13th salary pays INSS too.":"按每月薪金各級距累進供款：R$1,621.00 以內 7.5%，R$2,902.84 以內 9%，R$4,354.27 以內 12%，上限 R$8,475.55 以內 14%（每月最多 R$988.09）。第 13 個月薪金亦須繳 INSS。","Income tax (IRRF) 2026":"2026 年所得稅（IRRF）","Monthly table: exempt up to R$2,428.80, then 7.5%, 15%, 22.5% and 27.5% above R$4,664.68, after deducting INSS and R$189.59 per dependant (or a simplified R$607.20). Since January 2026 (Lei 15.270/2025) a reduction makes taxable income up to R$5,000 a month tax-free and tapers off by R$7,350. The 13th salary is taxed separately.":"每月稅表：R$2,428.80 以內豁免，其後 7.5%、15%、22.5%，R$4,664.68 以上 27.5%，已扣除 INSS 及每名受養人 R$189.59（或簡化扣除 R$607.20）。自 2026 年 1 月（Lei 15.270/2025）起，減免令每月 R$5,000 以內的應課稅收入免稅，至 R$7,350 遞減至零。第 13 個月薪金分開課稅。","13th salary, FGTS and employer cost":"第 13 個月薪金、FGTS 及僱主成本","Employees get a 13th salary each December and a one-third bonus on their holiday pay. The employer deposits 8% of pay into your FGTS account and pays about 28% social contributions (20% INSS + accident insurance + third-party levies); companies in Simples Nacional pay less. Minimum wage R$1,621 a month.":"僱員每年 12 月可獲第 13 個月薪金，假期薪酬另加三分之一花紅。僱主把薪金的 8% 存入你的 FGTS 帳戶，並支付約 28% 社會供款（20% INSS + 工傷保險 + 第三方徵費）；參加 Simples Nacional 的公司支付較少。最低工資每月 R$1,621。","CLT overtime":"CLT 超時工作","At least 50% extra for overtime (art. 59 CLT), at most 2 hours a day; 100% on Sundays and public holidays worked without a day off in lieu. Night work from 22:00 to 05:00 pays at least 20% extra, and a night hour counts as 52½ minutes.":"超時工作至少額外 50%（CLT 第 59 條），每天最多 2 小時；星期日及公眾假期工作而沒有補假則為 100%。22:00 至 05:00 的夜間工作至少額外 20%，而夜間一小時按 52½ 分鐘計算。","Overtime pays INSS and IRRF like normal pay and also raises your 13th salary, holiday pay and FGTS.":"超時薪酬與一般薪金一樣須繳 INSS 及 IRRF，亦會提高你的第 13 個月薪金、假期薪酬及 FGTS。","2 h / day":"每天 2 小時","Autônomo and MEI":"Autônomo 及 MEI","A self-employed person pays INSS of 20% of earnings up to the ceiling (at most R$1,695.11 a month) and monthly income tax through carnê-leão on receipts less business expenses; municipal service tax (ISS) is not included. A MEI with revenue up to R$81,000 a year pays only a fixed monthly DAS (R$86.05 for services in 2026), which covers INSS and ISS.":"自僱人士按收入的 20% 繳 INSS，以上限為限（每月最多 R$1,695.11），並透過 carnê-leão 就收入減業務開支每月繳所得稅；不包括市政服務稅（ISS）。每年收入最多 R$81,000 的 MEI 只須每月繳付固定的 DAS（2026 年服務業 R$86.05），已涵蓋 INSS 及 ISS。","INSS retirement by age":"INSS 年齡退休","Since the 2019 reform: age 65 for men and 62 for women, with at least 15 years of contributions (20 for men who started after November 2019). The pension is 60% of the average of all salaries since July 1994 plus 2 points per year above 20 years (men) or 15 (women), never below the minimum wage (R$1,621) or above the ceiling (R$8,475.55).":"自 2019 年改革起：男性 65 歲，女性 62 歲，須供款至少 15 年（2019 年 11 月後開始工作的男性為 20 年）。退休金為 1994 年 7 月以來所有薪金平均值的 60%，男性超過 20 年（女性 15 年）後每年加 2 個百分點，不會低於最低工資（R$1,621），亦不會高於上限（R$8,475.55）。","Payment and tax":"支付及稅款","Pensions are paid 13 times a year and rise each January with inflation (above the minimum, by INPC). From 65 an extra R$1,903.98 a month is exempt from income tax. Transition rules for people insured before the reform can give an earlier or higher pension; check Meu INSS.":"退休金每年支付 13 次，每年 1 月隨通脹上調（高於最低標準者按 INPC）。65 歲起每月額外 R$1,903.98 免繳所得稅。改革前已投保人士的過渡規則可能讓你更早或領取更高的退休金；請查閱 Meu INSS。","Private pension (PGBL/VGBL): with the regressive tax table, payouts are taxed at 35% for money held under 2 years, falling by 5 points every two years to 10% after 10 years. Employer plans (fundos de pensão) often match part of your contribution.":"私人退休金（PGBL/VGBL）：採用遞減稅表，持有不足 2 年的款項提取時按 35% 課稅，每兩年減 5 個百分點，10 年後為 10%。僱主計劃（fundos de pensão）通常會配對你部分供款。","New Year (Confraternização Universal)":"新年（Confraternização Universal）","Good Friday (Paixão de Cristo)":"耶穌受難節（Paixão de Cristo）","Tiradentes":"蒂拉登特斯日","Our Lady of Aparecida":"阿帕雷西達聖母節","All Souls’ Day (Finados)":"追思已亡節（Finados）","Proclamation of the Republic":"共和國宣佈成立日","Black Consciousness Day":"黑人覺醒日","30 calendar days of paid holidays after each 12 months of work (art. 130 CLT), about 22 working days, with a one-third bonus; they can be split into up to three periods (one of at least 14 days), and up to 10 days can be sold back. The national holidays are shown; Carnival is an optional day off (ponto facultativo), and states and cities add their own holidays.":"每工作 12 個月可享 30 個曆日有薪假期（CLT 第 130 條），約 22 個工作天，另加三分之一花紅；可分最多三段放取（其中一段至少 14 天），最多 10 天可兌換現金。顯示的是全國假期；嘉年華為選擇性休假日（ponto facultativo），各州及城市另有自己的假期。","120 days (180 at Empresa Cidadã employers)":"120 天（Empresa Cidadã 僱主為 180 天）","Full pay (salário-maternidade, INSS)":"全薪（salário-maternidade，INSS）","5 days in 2026 (20 at Empresa Cidadã); rising to 10 days in 2027, 15 in 2028 and 20 in 2029 under the 2026 law":"2026 年 5 天（Empresa Cidadã 為 20 天）；根據 2026 年法例，2027 年增至 10 天，2028 年 15 天，2029 年 20 天","Full pay":"全薪","Breastfeeding breaks":"哺乳休息","Two 30-minute breaks a day until the baby is 6 months old":"每天兩次 30 分鐘休息，直至嬰兒 6 個月大","First 15 days paid by the employer, then INSS sickness benefit (auxílio por incapacidade)":"首 15 天由僱主支付，其後為 INSS 疾病津貼（auxílio por incapacidade）","100%, then 91% of the average salary (capped)":"100%，其後為平均薪金的 91%（設上限）","Justified absences":"合理缺勤","3 days for your wedding, 2 days for a death in the family, 1 day a year for blood donation":"本人結婚 3 天，家人去世 2 天，每年捐血 1 天","Dismissal without just cause":"無合理理由解僱","Mutual agreement (art. 484-A CLT)":"雙方協議（CLT 第 484-A 條）","Notice of 30 days plus 3 days per full year of service, up to 90 days (Lei 12.506/2011), usually paid in lieu; a fine of 40% of your FGTS balance paid by the employer; the whole FGTS balance is released; pro-rata 13th salary and holidays with the one-third bonus. Unemployment insurance on top.":"通知期 30 天，另加每完整服務一年 3 天，最多 90 天（Lei 12.506/2011），通常以代通知金支付；僱主支付你 FGTS 結餘 40% 的罰款；可提取全部 FGTS 結餘；按比例的第 13 個月薪金及假期連三分之一花紅。另加失業保險。","Mutual agreement and resignation":"雙方協議及辭職","By agreement (art. 484-A): half the notice, a 20% FGTS fine, 80% of the FGTS balance can be withdrawn, and no unemployment insurance. On resignation you give 30 days’ notice and keep only the pro-rata 13th salary and holidays.":"雙方協議（第 484-A 條）：一半通知期、20% FGTS 罰款、可提取 80% FGTS 結餘，沒有失業保險。辭職時你須給予 30 天通知，只保留按比例的第 13 個月薪金及假期。","Unemployment insurance (seguro-desemprego)":"失業保險（seguro-desemprego）","From the average of your last three salaries: 80% up to R$2,222.17, R$1,777.74 + 50% of the excess up to R$3,703.99, and R$2,518.65 above; never below the minimum wage. 4 payments with 12–23 months worked, 5 with 24 or more (first claim).":"按你最後三個月薪金的平均值：R$2,222.17 以內 80%，R$3,703.99 以內為 R$1,777.74 + 超出部分的 50%，以上為 R$2,518.65；不會低於最低工資。工作 12–23 個月可領 4 期，24 個月或以上 5 期（首次申請）。","Between R$5,000 and R$7,350 a month the 2026 tax reduction still lowers your IRRF; above R$7,350 the normal table applies.":"每月 R$5,000 至 R$7,350 之間，2026 年的減稅仍會降低你的 IRRF；超過 R$7,350 則採用正常稅表。","Your FGTS (8% a month) is your money: check the balance in the FGTS app, and on dismissal without cause you also get a 40% fine on it.":"你的 FGTS（每月 8%）是你的錢：在 FGTS 應用程式查看結餘，被無合理理由解僱時你還可獲其 40% 的罰款。","Salário-família (R$67.54 per child under 14) is paid only when monthly pay is at most R$1,980.38. Spouses file separate tax returns unless one is declared a dependant.":"Salário-família（每名 14 歲以下子女 R$67.54）只在月薪最多 R$1,980.38 時發放。配偶分開報稅，除非其中一方被申報為受養人。","Notice in lieu + 40% FGTS fine":"代通知金 + 40% FGTS 罰款","120 days at full pay (180 at Empresa Cidadã)":"120 天全薪（Empresa Cidadã 為 180 天）","5 days (20 at Empresa Cidadã)":"5 天（Empresa Cidadã 為 20 天）","15 days by the employer, then INSS (91%)":"僱主支付 15 天，其後 INSS（91%）","Monthly withholding for one CLT employee without other income; the annual return (declaração) can change the final tax. PLR profit sharing (taxed on its own table), alimony, health and education deductions are not modelled, and employer costs assume a company outside Simples Nacional.":"一名沒有其他收入的 CLT 僱員的每月預扣；年度報稅（declaração）可能改變最終稅款。未計及 PLR 分紅（按獨立稅表課稅）、贍養費、醫療及教育扣除，而僱主成本假設公司不屬 Simples Nacional。","Official sources: Receita Federal (IRRF tables, Lei 15.270/2025), Ministério da Previdência Social and INSS (Portaria Interministerial MPS/MF 13/2026), Ministério do Trabalho e Emprego (seguro-desemprego 2026), Planalto (CLT, Decreto 12.797/2025 minimum wage), IBGE.":"官方來源：Receita Federal（IRRF 稅表、Lei 15.270/2025）、Ministério da Previdência Social 及 INSS（Portaria Interministerial MPS/MF 13/2026）、Ministério do Trabalho e Emprego（2026 年 seguro-desemprego）、Planalto（CLT、Decreto 12.797/2025 最低工資）、IBGE。","INSS on a R$5,000 monthly salary":"月薪 R$5,000 的 INSS","Maximum monthly INSS for employees":"僱員每月 INSS 上限","IRRF on a R$4,000 monthly salary":"月薪 R$4,000 的 IRRF","IRRF on a R$6,000 monthly salary":"月薪 R$6,000 的 IRRF","Minimum INSS pension (per month)":"INSS 最低退休金（每月）","Pension, man, 30 years, average salary R$4,000":"退休金，男性，30 年，平均薪金 R$4,000","Notice after 10 years of service (days)":"服務 10 年後的通知期（天）","Unemployment insurance, average salary R$3,000 (per month)":"失業保險，平均薪金 R$3,000（每月）","Maximum unemployment insurance payment":"失業保險最高支付額","Salário-família per child (pay up to R$1,980.38)":"每名子女 Salário-família（薪金最多 R$1,980.38）","MEI monthly DAS for services":"服務業 MEI 每月 DAS","Lender, title and settlement costs (estimate, about 3% of the loan)":"貸款機構、業權及成交費用（估計，約貸款的 3%）","Mortgage recording tax (New York City, 1.8% / 1.925%)":"按揭登記稅（紐約市，1.8% / 1.925%）","Mortgage recording tax (about 1.05%, varies by county)":"按揭登記稅（約 1.05%，因郡而異）","Mansion tax 1% (price $1 million or more)":"豪宅稅 1%（樓價 $100 萬或以上）","Mansion tax 1% (price above $1 million)":"豪宅稅 1%（樓價超過 $100 萬）","Documentary stamp tax 0.35% + intangible tax 0.2% on the mortgage":"按揭的文件印花稅 0.35% + 無形資產稅 0.2%","Realty transfer tax, buyer’s usual half (1% state + about 1% local, split)":"房地產轉讓稅，買家慣常承擔的一半（1% 州稅 + 約 1% 地方稅，雙方分擔）","ITBI municipal transfer tax (3% in São Paulo and Rio de Janeiro; 2–3% elsewhere)":"ITBI 市政轉讓稅（聖保羅及里約熱內盧 3%；其他地方 2–3%）","Deed and land registry (escritura e registro, estimate about 1.5%)":"契據及土地註冊（escritura e registro，估計約 1.5%）","Mortgage interest on up to $750,000 of debt is deductible if you itemise; it saves tax only on the part of the interest plus state and local taxes (capped at $40,400; property tax estimated at 1.1% of the price) above your standard deduction":"如採用逐項扣除，最多 $750,000 債務的按揭利息可扣除；只有利息加州及地方稅（上限 $40,400；物業稅估計為樓價的 1.1%）超出你標準扣除的部分才能節省稅款","No tax relief on mortgage interest.":"不設按揭利息稅務寬減。","No binding borrower limits. Conventional loans need at least 3% down (FHA 3.5%), with mortgage insurance below 20%; lenders usually accept total debt payments up to 43–50% of gross income. Conforming loan limit $832,750 in 2026 (up to $1,249,125 in high-cost areas).":"沒有具約束力的借款人上限。常規貸款首期最少 3%（FHA 3.5%），首期低於 20% 須購買按揭保險；貸款機構通常接受總債務供款最多為稅前收入的 43–50%。2026 年合規貸款上限 $832,750（高成本地區最多 $1,249,125）。","Banks finance up to 80% of the value within the SFH (Caixa often 70% for SBPE loans since 2025), and the first payment usually may not exceed 30% of gross family income. FGTS savings can pay the down payment on a first home.":"銀行在 SFH 內最多融資物業價值的 80%（自 2025 年起 Caixa 的 SBPE 貸款通常為 70%），首期供款通常不得超過家庭稅前收入的 30%。FGTS 儲蓄可用於支付首個住所的首期。","Federal tax, payroll taxes and the 15 state options follow 2026 law; local income taxes outside New York City, itemised deductions and state credits are not modelled.":"聯邦稅、薪俸稅項及 15 個州選項依照 2026 年法例；未計及紐約市以外的地方所得稅、逐項扣除及州抵免。","Monthly withholding (INSS and IRRF) is checked; the annual tax return can change the final tax, and PLR profit sharing is not modelled.":"已核對每月預扣（INSS 及 IRRF）；年度報稅可能改變最終稅款，而 PLR 分紅未有計算。","Your earnings are used in today’s money with the 2026 bend points; Social Security indexes past earnings to national wages, so your official estimate at ssa.gov can differ.":"你的收入以今天的幣值計，並採用 2026 年的分界點；社會保障按全國工資把過往收入指數化，所以你在 ssa.gov 的官方估算可能不同。","Transition rules for people insured before November 2019 are not modelled, and the average salary is built from your inputs; check Meu INSS for your official record.":"未計及 2019 年 11 月前已投保人士的過渡規則，而平均薪金按你的輸入計算；請查閱 Meu INSS 的官方紀錄。","The weekly unemployment benefit is estimated at about half of your weekly pay up to the state maximum; each state uses its own formula and base period.":"每週失業津貼按你週薪約一半估算，以州上限為限；各州有自己的公式及基準期。","The FGTS balance and its 40% fine are estimated from your salary and years of service (8% a month plus about 3% a year); check the FGTS app for your real balance.":"FGTS 結餘及其 40% 罰款按你的薪金及服務年數估算（每月 8% 另加每年約 3%）；請在 FGTS 應用程式查看實際結餘。","Your 401(k)":"你的 401(k)","PayAbacus has no accounts and does not send what you type anywhere: all calculations run in your browser.||Your last inputs, language and theme are remembered only in this browser, so you find them next time; clearing your browser data removes them. A shared link or code contains the scenario itself and is seen only by the people you send it to.||Everything the page needs, including its fonts and chart library, is served from this site itself: nothing is loaded from other companies, and there are no cookies, no tracking and no advertising. You can delete what this browser keeps at any time with the button below.":"PayAbacus 沒有帳戶，亦不會把你輸入的內容傳送到任何地方：所有計算都在你的瀏覽器內進行。||你最後的輸入、語言及主題只會記在此瀏覽器，方便你下次使用；清除瀏覽器數據即會刪除。分享的連結或代碼本身包含情境，只有你傳送給的人才會看到。||頁面所需的一切，包括字型及圖表程式庫，都由本網站本身提供：不會從其他公司載入任何內容，亦沒有 cookies、追蹤或廣告。你可隨時用下方按鈕刪除此瀏覽器保存的資料。","Delete the data saved in this browser":"刪除儲存在此瀏覽器的資料","The data saved in this browser has been deleted.":"儲存在此瀏覽器的資料已刪除。","PayAbacus is a free, non-commercial information website run by a private individual.||Owner and person responsible for the content: {name}, {address}. Email: {email}.||The calculators give estimates based on the published 2026 rules and official sources for each country. They are not tax, legal, financial or investment advice and do not replace an accountant, a lawyer or the competent authority. Rules change and, despite careful checks, mistakes are possible; no liability is accepted for decisions taken on the basis of the results, except where the law provides otherwise.||Links to official websites are given for information; their owners are responsible for their content.||The texts, design and code of PayAbacus are protected by copyright. The fonts and the chart library are used under their open licences (SIL Open Font License and MIT). Greek law applies.":"PayAbacus 是由個人營運的免費、非商業資訊網站。||擁有人及內容負責人：{name}, {address}. 電郵: {email}。||計算機根據已公佈的 2026 年規則及各國官方來源提供估算。這些並非稅務、法律、財務或投資建議，亦不能取代會計師、律師或主管機構。規則會改變，儘管已仔細核對，仍可能出錯；除法律另有規定外，對根據結果所作的決定概不負責。||提供官方網站連結僅供參考；網站內容由其擁有人負責。||PayAbacus 的文字、設計及程式碼受版權保護。字型及圖表程式庫按其開放授權（SIL Open Font License 及 MIT）使用。適用希臘法律。","Questions, suggestions or a mistake you have found? Write to {email}.||To help us check a case against the official sources, please mention the country, the tab and the numbers you entered. We read every message.":"有問題、建議或發現錯誤？請電郵至 {email}。||為協助我們按官方來源核對個案，請註明國家、分頁及你輸入的數字。我們會閱讀每一則訊息。","Responsible for this website under the GDPR: {name}, {address}, {email}. You can write to this address about your rights, and you can also complain to the Hellenic Data Protection Authority (dpa.gr).":"根據 GDPR，本網站的負責人：{name}, {address}, {email}。你可就你的權利寫信至此地址，亦可向希臘數據保護局（dpa.gr）投訴。","Spotted a mistake? Report it":"發現錯誤？請告訴我們","Your email app opens with the details filled in; nothing is sent until you press Send.":"你的電郵應用程式會打開並已填好資料；在你按「傳送」之前不會發出任何內容。","possible mistake":"可能的錯誤","What looks wrong?":"甚麼看來有誤？","What did you expect, and from which official source (a link if possible)?":"你預期的結果是甚麼？依據哪個官方來源（如可以請附連結）？","Tab":"分頁","Language":"語言","Your inputs that differ from the defaults":"你與預設值不同的輸入","none (default values)":"無（預設值）","Scenario link":"情境連結","Report a mistake":"報告錯誤","National public holidays on weekdays in 2026":"2026 年平日全國公眾假期","NSW transfer duty on an $800,000 home (not a first home)":"新南威爾士州 $800,000 物業的轉讓印花稅（非首置）","Victorian land transfer duty on an $800,000 home":"維多利亞州 $800,000 物業的土地轉讓稅","Queensland duty on a $700,000 first home (existing)":"昆士蘭州 $700,000 首置物業的印花稅（現有物業）","Queensland duty on a $700,000 home to live in (not first)":"昆士蘭州 $700,000 自住物業的印花稅（非首置）","Medicare levy 2%":"Medicare 徵費 2%","Income tax (2026–27 rates)":"所得稅（2026–27 年稅率）","HELP study loan repayment (reduces your debt)":"HELP 學生貸款還款（減少你的債務）","Super guarantee 12% paid by your employer on top of your salary":"僱主在你的薪金以外支付的 12% 退休金保證供款","Low income tax offset":"低收入稅務抵銷","part":"部分","Set by your award or contract (often 1–4 weeks)":"由你的 award 或合約釐定（通常 1–4 週）","National Employment Standards minimum":"國家就業標準最低要求","Notice (+1 week over 45)":"通知期（45 歲以上 +1 週）","Redundancy pay":"裁員補償","Australia":"澳洲","I have a HELP study loan":"我有 HELP 學生貸款","I have private hospital cover (no Medicare levy surcharge)":"我有私人住院保險（不須繳 Medicare 附加徵費）","Super and savings at pension age (today’s money)":"退休年齡時的 super 及儲蓄（以今天的幣值計）","I own my home":"我擁有自己的物業","My employer has fewer than 15 employees (no NES redundancy pay)":"我的僱主少於 15 名員工（沒有 NES 裁員補償）","Income tax 2026–27":"2026–27 年所得稅","The income year runs from 1 July to 30 June. Residents pay nothing up to $18,200, then 15% to $45,000 (16% until June 2026), 30% to $135,000, 37% to $190,000 and 45% above. The low income tax offset of up to $700 reduces the tax for incomes below $66,667.":"收入年度由 7 月 1 日至 6 月 30 日。居民 $18,200 以內不用繳稅，其後 $45,000 以內 15%（2026 年 6 月前為 16%），$135,000 以內 30%，$190,000 以內 37%，以上 45%。最多 $700 的低收入稅務抵銷可為收入低於 $66,667 者減稅。","Medicare levy and surcharge":"Medicare 徵費及附加徵費","The Medicare levy is 2% of taxable income, phased in above $28,011 for singles. Without private hospital cover, singles with income above $105,000 also pay the Medicare levy surcharge of 1%, 1.25% or 1.5% (2026–27 thresholds; families $210,000).":"Medicare 徵費為應課稅收入的 2%，單身人士在 $28,011 以上逐步徵收。沒有私人住院保險的單身人士如收入超過 $105,000，另須繳 1%、1.25% 或 1.5% 的 Medicare 附加徵費（2026–27 年門檻；家庭 $210,000）。","Super and HELP":"Super 及 HELP","Your employer pays super guarantee of 12% on top of your salary into your super fund, with each payday from July 2026 (Payday Super), on earnings up to $270,830 a year. A HELP study loan is repaid through the tax system: 15c per $ of income above $69,528, 17c above $129,717, and 10% of all income above $186,050.":"僱主在你的薪金以外，把 12% 退休金保證供款存入你的 super 基金，自 2026 年 7 月起每個發薪日支付（Payday Super），收入上限每年 $270,830。HELP 學生貸款透過稅制償還：收入超過 $69,528 的部分每 $1 繳 15 仙，超過 $129,717 繳 17 仙，超過 $186,050 則按全部收入的 10%。","Awards and agreements":"Award 及協議","The National Employment Standards cap ordinary hours at 38 a week plus reasonable additional hours; overtime and penalty rates come from your award or agreement. Most awards pay time and a half for the first 2–3 hours and double time after, with Saturday, Sunday and public holiday penalties (often 25–150% extra) and shift loadings of about 15%.":"國家就業標準把正常工時上限定為每週 38 小時另加合理的額外工時；超時及特別薪率來自你的 award 或協議。大部分 award 首 2–3 小時為 1.5 倍，其後雙倍，並設星期六、星期日及公眾假期的特別薪率（通常額外 25–150%）及約 15% 的輪班津貼。","Overtime is taxed like normal pay. From July 2026 super is paid on qualifying earnings each payday; overtime usually does not attract the super guarantee unless your award says so.":"超時薪酬與一般薪金一樣課稅。自 2026 年 7 月起，super 按合資格收入在每個發薪日支付；超時薪酬通常不計退休金保證供款，除非你的 award 另有規定。","38 h + reasonable extra":"38 小時 + 合理額外工時","Business profit is taxed at the normal rates plus the 2% Medicare levy. The small business income tax offset takes 16% off the tax on that profit, up to $1,000 a year. There is no compulsory super for yourself, but personal contributions can be deducted up to the $32,500 cap. You must register for GST once turnover reaches $75,000; tax is prepaid through quarterly PAYG instalments.":"業務利潤按正常稅率課稅，另加 2% Medicare 徵費。小型企業所得稅抵銷可把該利潤的稅款減少 16%，每年最多 $1,000。你本人沒有強制 super，但個人供款最多可扣除 $32,500 上限。營業額達 $75,000 須登記 GST；稅款透過每季 PAYG 分期預繳。","Age Pension":"高齡退休金（Age Pension）","From age 67 for residents with at least 10 years of residence (5 of them in one stretch). It is not based on earnings: the maximum is $1,237.70 a fortnight for a single person and $933.00 each for a couple (from 20 September 2026), reduced by an income test (50c per $ of income above $226 a fortnight, with savings deemed to earn 1.75% / 3.75%) and an assets test ($3 a fortnight per $1,000 above $333,000 for a single homeowner). Rates rise every March and September.":"居住至少 10 年（其中 5 年連續）的居民由 67 歲起領取。金額與收入無關：自 2026 年 9 月 20 日起，單身人士最多每兩週 $1,237.70，夫婦每人 $933.00，並按收入審查（每兩週超過 $226 的收入每 $1 減 50 仙，儲蓄被視為賺取 1.75% / 3.75%）及資產審查（單身有樓人士超過 $333,000 的資產每 $1,000 每兩週減 $3）減少。金額每年 3 月及 9 月上調。","Super at retirement":"退休時的 super","Most Australians retire on their super plus a full or part Age Pension. Super can be accessed from 60 once you retire (or at 65), and withdrawals from 60 are tax-free. Your home is not counted in the assets test.":"大部分澳洲人退休時依靠 super 加上全額或部分高齡退休金。退休後由 60 歲起（或 65 歲）可動用 super，60 歲起的提取免稅。你的自住物業不計入資產審查。","Super: your employer must pay 12% of your salary into your fund; you can add more by salary sacrifice. Contributions and fund earnings are taxed at up to 15% inside the fund (shown here as 15% of the final balance), and withdrawals after 60 are tax-free. Super is locked until you retire after reaching 60.":"Super：你的僱主必須把你薪金的 12% 存入你的基金；你可透過 salary sacrifice 額外供款。供款及基金收益在基金內最多按 15% 課稅（這裡以最終結餘的 15% 顯示），60 歲後的提取免稅。Super 鎖定至你年滿 60 歲並退休為止。","Australia Day":"澳洲國慶日","Anzac Day":"澳紐軍團日","King’s Birthday (most states)":"英王壽辰（大部分州）","Four weeks of paid annual leave a year for full-time employees (five for some shift workers), accrued with each hour worked; many awards add a 17.5% leave loading. The national public holidays are shown (New Year’s Day, Australia Day and Christmas move to Monday when they fall on a weekend); each state adds its own, such as Labour Day, Easter Saturday and Melbourne Cup Day. Long service leave (about 8.7 weeks after 10 years) is set by state law.":"全職僱員每年 4 週有薪年假（部分輪班工人為 5 週），按每工作一小時累積；很多 award 另加 17.5% 假期津貼。顯示的是全國公眾假期（元旦、澳洲國慶日及聖誕節落在週末時移至星期一）；各州另有自己的假期，例如勞動節、復活節星期六及墨爾本盃日。長期服務假（10 年後約 8.7 週）由州法例釐定。","Parental Leave Pay (government)":"育兒假薪酬（政府）","26 weeks (130 days) for a child born from 1 July 2026, shared between parents with 20 days reserved for the partner; income test applies":"2026 年 7 月 1 日起出生的子女 26 週（130 天），由父母共享，其中 20 天保留給伴侶；設收入審查","$1,004.70 a week (national minimum wage) plus 12% super, taxable":"每週 $1,004.70（全國最低工資）另加 12% super，須課稅","12 months per parent after 12 months of service, with the right to request 12 more":"服務滿 12 個月後每名家長 12 個月，並有權申請多 12 個月","Personal / carer’s leave":"個人 / 照顧者假","10 days a year (pro rata for part-time), unused days roll over":"每年 10 天（兼職按比例），未用的天數可結轉","Compassionate and family violence leave":"恩恤假及家庭暴力假","2 days per occasion (death or serious illness in the family); 10 days a year of family and domestic violence leave":"每次 2 天（家人去世或重病）；每年 10 天家庭及家居暴力假","Made redundant (genuine redundancy)":"被裁員（真正裁員）","Dismissed (not redundancy, not misconduct)":"被解僱（非裁員，非不當行為）","Notice and redundancy pay":"通知期及裁員補償","Minimum notice is 1 week (up to 1 year of service), 2 weeks (up to 3), 3 weeks (up to 5) and 4 weeks after that, plus 1 week if you are over 45 with at least 2 years; it can be paid in lieu. When a job is made redundant at an employer with 15 or more employees, NES redundancy pay is 4 weeks after 1 year rising to 16 weeks after 9 years, then 12 weeks from 10 years (long service leave takes over). Unused annual leave is paid out.":"最低通知期為 1 週（服務 1 年以內）、2 週（3 年以內）、3 週（5 年以內），其後 4 週；如你超過 45 歲並服務至少 2 年，另加 1 週；可以代通知金支付。在有 15 名或以上員工的僱主被裁員時，NES 裁員補償為 1 年後 4 週，9 年後增至 16 週，10 年起為 12 週（由長期服務假接替）。未放的年假會以金錢補償。","Tax on termination payments":"離職補償的稅款","A genuine redundancy payment is tax-free up to $13,598 + $6,801 per complete year of service (2026–27). The rest is an employment termination payment taxed at 32% including Medicare (17% from age 60) up to the $270,000 cap and 47% above. Pay in lieu of notice on a dismissal is taxed the same way, with the cap reduced by your other income above $180,000.":"真正裁員的補償在 $13,598 + 每完整服務一年 $6,801 以內免稅（2026–27）。其餘屬離職補償，在 $270,000 上限以內按 32%（包括 Medicare，60 歲起 17%）課稅，以上 47%。解僱時的代通知金以同樣方式課稅，上限按你超過 $180,000 的其他收入減少。","JobSeeker Payment":"JobSeeker 津貼","Unemployment support is a flat, means-tested payment, not linked to your previous pay: $824.90 a fortnight for a single person without children (from 20 September 2026). Liquid assets and redundancy pay can delay the first payment by up to several weeks, and leaving a job voluntarily can bring a non-payment period.":"失業支援為劃一、設經濟審查的津貼，與你之前的薪金無關：沒有子女的單身人士每兩週 $824.90（2026 年 9 月 20 日起）。流動資產及裁員補償可令首次發放延遲數週，自願離職亦可能有一段不獲發放的期間。","Without private hospital cover you pay the Medicare levy surcharge; basic hospital cover can cost less than the surcharge at your income.":"沒有私人住院保險就要繳 Medicare 附加徵費；以你的收入，基本住院保險的費用可能比附加徵費更低。","Check that your employer pays your 12% super: from July 2026 it must reach your fund within 7 days of each payday, and you can see it in myGov.":"請確認你的僱主有支付你 12% 的 super：自 2026 年 7 月起，供款須在每個發薪日後 7 天內存入你的基金，你可在 myGov 查看。","Family Tax Benefit is paid by Services Australia based on family income and is not included here. Australians file individual tax returns; the Medicare levy thresholds and surcharge use family income for couples.":"家庭稅務福利（Family Tax Benefit）由 Services Australia 按家庭收入發放，這裡未有計算。澳洲人個別報稅；夫婦的 Medicare 徵費門檻及附加徵費按家庭收入計算。","NES redundancy pay + notice":"NES 裁員補償 + 通知期","26 weeks Parental Leave Pay at the minimum wage + 12 months unpaid":"26 週按最低工資的育兒假薪酬 + 12 個月無薪","Shares the 26 weeks (20 days reserved for the partner)":"共享 26 週（20 天保留給伴侶）","12 months unpaid per parent (can extend to 24)":"每名家長 12 個月無薪（可延長至 24 個月）","10 days a year at full pay":"每年 10 天全薪","Annual tax for one Australian-resident employee for the 2026–27 income year, with super paid on top of the salary entered. The Medicare levy uses the latest published singles threshold; family thresholds, Family Tax Benefit, salary packaging, fringe benefits, deductions and the seniors offset for workers over pension age are not modelled.":"一名澳洲居民僱員 2026–27 收入年度的年度稅款，super 在輸入的薪金以外另行支付。Medicare 徵費採用最新公佈的單身門檻；未計及家庭門檻、家庭稅務福利、薪酬組合、附帶福利、扣除，以及超過退休年齡工作者的長者抵銷。","Official sources: Australian Taxation Office (2026–27 tax rates, Medicare levy and surcharge, HELP repayment thresholds, super contribution caps and guarantee, ETP and genuine redundancy limits), Fair Work Ombudsman (National Employment Standards, national minimum wage from 1 July 2026), Services Australia (Age Pension, deeming, JobSeeker and Parental Leave Pay rates from 20 September 2026), Revenue NSW, State Revenue Office Victoria, Queensland Revenue Office, APRA, Australian Bureau of Statistics.":"官方來源：澳洲稅務局（2026–27 年稅率、Medicare 徵費及附加徵費、HELP 還款門檻、super 供款上限及保證供款、ETP 及真正裁員上限）、公平工作申訴專員（國家就業標準、2026 年 7 月 1 日起的全國最低工資）、Services Australia（2026 年 9 月 20 日起的高齡退休金、推定收入、JobSeeker 及育兒假薪酬金額）、Revenue NSW、維多利亞州稅務局、昆士蘭州稅務局、APRA、澳洲統計局。","Income tax on $90,000 (2026–27)":"$90,000 的所得稅（2026–27）","Income tax + Medicare levy on $60,000":"$60,000 的所得稅 + Medicare 徵費","Medicare levy on $29,000 (low-income reduction)":"$29,000 的 Medicare 徵費（低收入減免）","Medicare levy surcharge, single, $117,000 of income":"Medicare 附加徵費，單身，收入 $117,000","HELP repayment on $137,064 of repayment income":"還款收入 $137,064 的 HELP 還款","HELP repayment on $86,380 of repayment income":"還款收入 $86,380 的 HELP 還款","Concessional contributions cap 2026–27":"2026–27 年優惠供款上限","Employer super guarantee on a $300,000 salary":"$300,000 薪金的僱主退休金保證供款","Full Age Pension, single (per fortnight)":"足額高齡退休金，單身（每兩週）","Age Pension, single homeowner with $500,000 of super (per fortnight)":"高齡退休金，有 $500,000 super 的單身有樓人士（每兩週）","Tax-free genuine redundancy limit, 8 complete years":"免稅真正裁員上限，8 個完整年份","NES redundancy pay after 9 years (weeks)":"9 年後的 NES 裁員補償（週）","Notice for a 46-year-old with 6 years of service (weeks)":"46 歲、服務 6 年者的通知期（週）","JobSeeker Payment, single, no children (per fortnight)":"JobSeeker 津貼，單身，無子女（每兩週）","Parental Leave Pay, 26 weeks in 2026–27":"育兒假薪酬，2026–27 年 26 週","Sole trader income tax on $80,000 profit":"利潤 $80,000 的獨資經營者所得稅","New South Wales":"新南威爾士州","Victoria":"維多利亞州","Queensland":"昆士蘭州","Conveyancing, searches and registration fees (estimate)":"物業轉易、查冊及登記費（估計）","Transfer duty: first home buyer exemption (NSW, up to $800,000)":"轉讓印花稅：首置豁免（新南威爾士州，$800,000 以內）","Transfer duty with the first home buyer concession (NSW, $800,000–$1 million, estimate)":"轉讓印花稅連首置優惠（新南威爾士州，$800,000–$100 萬，估計）","Transfer duty (NSW, 2026–27 rates)":"轉讓印花稅（新南威爾士州，2026–27 年稅率）","Land transfer duty: first home buyer exemption (Victoria, up to $600,000)":"土地轉讓稅：首置豁免（維多利亞州，$600,000 以內）","Land transfer duty with the first home buyer concession (Victoria, $600,000–$750,000, estimate)":"土地轉讓稅連首置優惠（維多利亞州，$600,000–$750,000，估計）","Land transfer duty, principal place of residence rate (Victoria)":"土地轉讓稅，主要居所稅率（維多利亞州）","Land transfer duty (Victoria)":"土地轉讓稅（維多利亞州）","Transfer duty, home concession less the first home concession (Queensland, existing home)":"轉讓印花稅，自住優惠減首置優惠（昆士蘭州，現有物業）","Transfer duty, home concession rate (Queensland)":"轉讓印花稅，自住優惠稅率（昆士蘭州）","No relief for a home you live in; interest is deductible only on an investment property.":"自住物業不設寬減；只有投資物業的利息可扣除。","APRA: banks must test that you can afford the loan at 3 points above its rate, and since 1 February 2026 at most 20% of a bank’s new home loans may be at 6 times income or more. Below a 20% deposit lenders usually charge mortgage insurance, unless you use the government Home Guarantee Scheme (5% deposit, price caps by area).":"APRA：銀行必須測試你能否在高於貸款利率 3 個百分點下負擔貸款，而自 2026 年 2 月 1 日起，每間銀行的新住屋貸款最多 20% 可為收入 6 倍或以上。首期低於 20% 時貸款機構通常收取按揭保險，除非你使用政府的 Home Guarantee Scheme（5% 首期，按地區設樓價上限）。","Your super":"你的 super","Transfer duty on a HUF 60 million home":"HUF 6,000 萬物業的轉讓稅","Mortgage interest relief on CZK 200,000 of interest":"利息 CZK 200,000 的按揭利息寬減","Social and health insurance 13.78% (up to €2,300 a month)":"社會及醫療保險 13.78%（每月最多 €2,300）","Income tax 10%":"所得稅 10%","Employer contributions (about 19%)":"僱主供款（約 19%）","Self-employed contributions 27.8% (pension + health)":"自僱人士供款 27.8%（退休金 + 醫療）","30 days":"30 天","indefinite contract (up to 3 months by agreement)":"無限期合約（按協議最多 3 個月）","Notice paid in lieu (30 days)":"代通知金（30 天）","Compensation while unemployed (up to 1 month’s pay)":"失業期間的補償（最多 1 個月薪金）","Bulgaria":"保加利亞","I am in a universal pension fund (UPF, born 1960 or later)":"我參加普及退休基金（UPF，1960 年或以後出生）","A flat 10% on pay after the employee’s social and health contributions. Bulgaria adopted the euro on 1 January 2026 (1 € = 1.95583 lev). Minimum wage €620.20 a month.":"扣除僱員社會及醫療供款後的薪金按劃一 10% 課稅。保加利亞於 2026 年 1 月 1 日採用歐元（1 € = 1.95583 列弗）。最低工資每月 €620.20。","Social and health insurance":"社會及醫療保險","Employees pay 13.78%: pension 8.78% (of which 2.2% goes to a universal pension fund for people born from 1960), sickness and maternity 1.4%, unemployment 0.4% and health 3.2%. Employers pay about 19%. Contributions stop above the maximum insurable income of €2,300 a month (from 1 August 2026; €2,111.64 before).":"僱員繳付 13.78%：退休金 8.78%（其中 2.2% 撥入 1960 年起出生者的普及退休基金）、疾病及生育 1.4%、失業 0.4% 及醫療 3.2%。僱主支付約 19%。超過每月可保收入上限 €2,300 後不用供款（2026 年 8 月 1 日起；之前為 €2,111.64）。","Labour Code":"《勞工法》","Overtime pays at least 50% extra on working days, 75% on weekends and 100% on public holidays; night work pays at least 15% extra. Overtime is limited to 150 hours a year (300 by collective agreement).":"超時工作在工作日至少額外 50%，週末 75%，公眾假期 100%；夜間工作至少額外 15%。超時工作每年最多 150 小時（集體協議為 300 小時）。","Overtime pays contributions and the 10% tax like normal pay, up to the insurable maximum.":"超時薪酬與一般薪金一樣須繳供款及 10% 稅，以可保上限為限。","Freelancers in liberal professions deduct a statutory 25% for expenses and pay 10% tax on the rest after contributions. Contributions of 27.8% (pension and health; sickness and maternity optional) are due on a chosen income between €620.20 and €2,300 a month; here it follows your profit.":"自由專業的自由職業者可扣除法定 25% 作開支，扣除供款後餘額繳 10% 稅。27.8% 的供款（退休金及醫療；疾病及生育為選擇性）按自選的每月 €620.20 至 €2,300 收入計算；這裡跟隨你的利潤。","State pension":"國家退休金","The pension is your average insurable income (relative to the national average) × years of service × 1.35%; each year worked after reaching the right adds 4%. In 2026 women need age 62 years 6 months and 36 years 10 months of service, men 64 years 9 months and 39 years 10 months; ages rise to 65 (men 2029, women 2037). Without enough service, the pension starts at 67 with 15 years.":"退休金 = 你的平均可保收入（相對於全國平均）× 服務年數 × 1.35%；取得資格後每多工作一年增加 4%。2026 年女性須年滿 62 歲 6 個月並服務 36 年 10 個月，男性 64 歲 9 個月並服務 39 年 10 個月；年齡將升至 65 歲（男性 2029 年，女性 2037 年）。如服務年數不足，退休金於 67 歲並服務 15 年後開始。","Limits and the second pillar":"上限及第二支柱","Minimum pension €347.51 from 1 July 2026 (€295.38 with incomplete service), maximum €1,738.40. People born from 1960 also save 5% in a universal pension fund (UPF); their state pension is reduced for those years and the fund pays a separate pension. Pensions are not taxed.":"2026 年 7 月 1 日起最低退休金 €347.51（服務不足者 €295.38），最高 €1,738.40。1960 年起出生者亦須把 5% 存入普及退休基金（UPF）；這些年份的國家退休金會相應減少，而基金會另行支付退休金。退休金不用課稅。","Voluntary pension fund (third pillar): contributions are deductible up to 10% of taxable income; payouts as a pension from retirement age are not taxed. Money taken out early loses the relief.":"自願退休基金（第三支柱）：供款最多可扣除應課稅收入的 10%；退休年齡起作退休金提取不用課稅。提早提取會失去寬減。","St George’s Day":"聖喬治日","Day of Culture and Slavonic Alphabet":"文化及斯拉夫字母日","Unification Day":"統一日","Christmas Eve":"平安夜","Second day of Christmas":"聖誕節第二天","Good Friday (Orthodox)":"耶穌受難節（東正教）","Holy Saturday":"聖週六","At least 20 working days of paid annual leave (more for some jobs and for people with disabilities). Public holidays follow the Orthodox Easter; a holiday on a weekend moves to the next working day.":"至少 20 個工作天有薪年假（部分職位及殘疾人士更多）。公眾假期依照東正教復活節；落在週末的假期移至下一個工作日。","Pregnancy and birth leave":"懷孕及生育假","410 days (45 before the birth)":"410 天（產前 45 天）","90% of your average insurable income (NOI)":"你平均可保收入的 90%（NOI）","Child-raising leave until age 2":"育兒假至 2 歲","After the 410 days, until the child turns 2":"410 天後，直至子女 2 歲","Fixed monthly benefit (NOI)":"固定每月津貼（NOI）","15 days from the birth; up to 2 months more after the child is 6 months old":"出生起 15 天；子女 6 個月大後可多放最多 2 個月","90% of average insurable income":"平均可保收入的 90%","First 3 days paid by the employer, then by NOI":"首 3 天由僱主支付，其後由 NOI 支付","70%, then 80% of average insurable income":"平均可保收入的 70%，其後 80%","Dismissed: closure or staff cuts":"被解僱：結業或裁員","Ending at retirement age":"在退休年齡離職","Notice and compensation":"通知期及補償","An indefinite contract ends with 30 days’ notice (up to 3 months by agreement); notice not given is paid. After dismissal for closure or staff cuts the employer pays up to one month’s pay while you are unemployed. On leaving at retirement age you get 2 months’ pay, or 6 months with 10 years at the same employer. Unused leave is paid.":"無限期合約須給予 30 天通知（按協議最多 3 個月）；未給予的通知期須支付薪金。因結業或裁員被解僱後，僱主在你失業期間支付最多一個月薪金。在退休年齡離職可獲 2 個月薪金，在同一僱主服務 10 年則為 6 個月。未放的年假會以金錢補償。","60% of your average daily insurable income over the last 24 months, within a daily minimum and maximum set each year (about €9.21 and €54.78 in 2026), for 4 to 12 months depending on years insured. After resigning you get only the minimum for 4 months.":"最近 24 個月平均每日可保收入的 60%，在每年釐定的每日最低及最高金額之間（2026 年約 €9.21 及 €54.78），視乎投保年數為期 4 至 12 個月。辭職後只可在 4 個月內領取最低金額。","Contributions stop above €2,300 a month, so on a higher salary only the 10% tax applies to the extra.":"每月超過 €2,300 後不用供款，所以薪金較高時，超出部分只須繳 10% 稅。","Tax relief for children and monthly child benefits (income-tested) are not included. Bulgaria taxes each person separately.":"未計及子女稅務寬減及每月兒童福利金（設入息審查）。保加利亞對每人分開課稅。","Notice in lieu + 1 month while unemployed":"代通知金 + 失業期間 1 個月","410 days at 90% of pay, then a fixed benefit to age 2":"410 天按薪金的 90%，其後至 2 歲為固定津貼","15 days at 90% (+2 months later)":"15 天 90%（其後 +2 個月）","Until age 2 with a fixed benefit":"至 2 歲，固定津貼","70% for 3 days, then 80% (NOI)":"3 天 70%，其後 80%（NOI）","Annual tax and contributions for one employee with the 2026 rates, using the €2,300 contribution ceiling that applies from August. Child tax relief, other deductions and the work-accident rate of your employer are not modelled.":"一名僱員按 2026 年費率計算的年度稅款及供款，採用 8 月起適用的 €2,300 供款上限。未計及子女稅務寬減、其他扣除及你僱主的工傷保險費率。","Official sources: National Social Security Institute (NOI: contribution table, pension rules, average insurable income), National Revenue Agency, Labour Code, Council of Ministers Decree 243/2025 (minimum wage), Bulgarian National Bank, Eurostat.":"官方來源：國家社會保障局（NOI：供款表、退休金規則、平均可保收入）、國家稅務局、《勞工法》、部長會議第 243/2025 號法令（最低工資）、保加利亞國家銀行、Eurostat。","Employee contributions on €2,000 a month":"每月 €2,000 的僱員供款","Maximum monthly employee contributions (from August 2026)":"每月僱員供款上限（2026 年 8 月起）","Income tax on €2,000 a month":"每月 €2,000 的所得稅","Minimum pension from 1 July 2026":"2026 年 7 月 1 日起的最低退休金","Pension, man, 40 years, average insurable income €1,000 (no UPF)":"退休金，男性，40 年，平均可保收入 €1,000（不參加 UPF）","Women’s pension age in 2026 (years)":"2026 年女性退休年齡（歲）","Unemployment insurance 1.6%":"失業保險 1.6%","Income tax 22%":"所得稅 22%","Basic exemption (€700 a month)":"基本豁免額（每月 €700）","Employer social tax 33% + unemployment 0.8%":"僱主社會稅 33% + 失業保險 0.8%","Social tax 33% (sole proprietor)":"社會稅 33%（獨資經營者）","Redundancy compensation from the employer (1 month)":"僱主支付的裁員補償（1 個月）","Employment Contracts Act § 97":"《僱傭合約法》§ 97","Estonia":"愛沙尼亞","Funded pension (II pillar)":"注資式退休金（第二支柱）","Left the II pillar":"已退出第二支柱","My employer applies my basic exemption":"我的僱主為我套用基本豁免額","A flat 22% (the planned rise to 24% was cancelled). Everyone has a basic exemption of €700 a month (€8,400 a year), no longer reduced for higher incomes; €776 a month at pension age. Only one employer applies it, on your written application.":"劃一 22%（原計劃上調至 24% 已取消）。每人每月有 €700 基本豁免額（每年 €8,400），收入較高者不再減少；退休年齡為每月 €776。只有一名僱主可按你的書面申請為你套用。","Employees pay 1.6% unemployment insurance and 2% to the funded pension (4% or 6% by choice, or none after leaving the second pillar). Employers pay 33% social tax (pension and health) and 0.8% unemployment insurance. Minimum wage €946 a month from 1 April 2026.":"僱員繳付 1.6% 失業保險及 2% 注資式退休金（可選擇 4% 或 6%，退出第二支柱後則無）。僱主繳付 33% 社會稅（退休金及醫療）及 0.8% 失業保險。2026 年 4 月 1 日起最低工資每月 €946。","Employment Contracts Act":"《僱傭合約法》","Overtime is paid at 1.5 times the hourly wage unless compensated with time off; night work (22:00–06:00) pays at least 25% extra and public-holiday work double. Working time may not exceed 48 hours a week on average over 4 months.":"超時工作按時薪 1.5 倍支付，除非以補假補償；夜間工作（22:00–06:00）至少額外 25%，公眾假期工作雙倍。工時在 4 個月內平均每週不得超過 48 小時。","48 h / week on average":"平均每週 48 小時","Sole proprietor (FIE)":"獨資經營者（FIE）","Business profit pays 33% social tax (at least €292.38 a month) and 22% income tax after the basic exemption; social tax is deductible. An entrepreneur account (5% on turnover up to €40,000) is an alternative for small businesses and is not modelled.":"業務利潤須繳 33% 社會稅（每月最少 €292.38），扣除基本豁免額後繳 22% 所得稅；社會稅可扣除。企業家帳戶（營業額 €40,000 以內按 5% 課稅）是小型企業的另一選擇，這裡未有計算。","Base part €399.24 plus €10.477 for each year of service before 1999 and for each insurance component since (one component = social tax on an average wage for a year; from 2021 half of it is the same for everyone who earned at least the minimum wage). Values rise every 1 April.":"基本部分 €399.24，另加 1999 年前每服務一年及其後每個保險單位 €10.477（一個保險單位 = 一年平均工資的社會稅；自 2021 年起，其中一半對所有收入至少達最低工資的人士相同）。金額每年 4 月 1 日上調。","Age and tax":"年齡及稅款","Pension age is 65 in 2026 and is linked to life expectancy from 2027. You need 15 years of service. A flexible pension can start up to 5 years early (−0.4% a month) or later (+0.9% a month). Pensions are taxed at 22% above €776 a month.":"2026 年退休年齡為 65 歲，2027 年起與預期壽命掛鈎。須服務 15 年。彈性退休金可提早最多 5 年開始（每月 −0.4%），或延遲（每月 +0.9%）。退休金每月超過 €776 的部分按 22% 課稅。","Voluntary third pillar: contributions are deductible up to 15% of income (max €6,000 a year). Withdrawals from age 60 are taxed at 10% (or tax-free as a lifelong annuity); earlier withdrawals at 22%.":"自願第三支柱：供款最多可扣除收入的 15%（每年最多 €6,000）。60 歲起的提取按 10% 課稅（終身年金則免稅）；較早提取按 22% 課稅。","Spring Day":"春天節","Pentecost":"聖靈降臨節","Day of Restoration of Independence":"恢復獨立日","28 calendar days of paid annual leave (about 20 working days); public holidays falling within the leave extend it. The day before Independence Day, Victory Day, Christmas Eve and New Year’s Day is 3 hours shorter.":"28 個曆日有薪年假（約 20 個工作天）；年假期間的公眾假期會延長假期。獨立日、勝利日、平安夜及元旦的前一天工時縮短 3 小時。","Pregnancy and parental leave":"懷孕及親職假","100 days for the mother, then 475 days of parental benefit shared until the child is 3":"母親 100 天，其後 475 天父母津貼由父母共享，直至子女 3 歲","100% of average earnings (capped at 3 times the average wage)":"平均收入的 100%（上限為平均工資的 3 倍）","30 days, any time until the child is 3":"30 天，子女 3 歲前任何時間","100% of average earnings":"平均收入的 100%","Child leave":"子女假","10 working days per parent until the child is 14":"每名家長 10 個工作天，直至子女 14 歲","Paid at the minimum wage":"按最低工資支付","The first day is unpaid; then the employer pays and later the Health Insurance Fund":"首天無薪；其後由僱主支付，再由醫療保險基金支付","70% of average earnings":"平均收入的 70%","Made redundant (lay-off)":"被裁員（解僱）","On redundancy the employer gives 15 days’ notice (under 1 year), 30 days (1–5 years), 60 days (5–10) or 90 days (10+), or pays for the missing days, and pays one month’s average wage as compensation. The Unemployment Insurance Fund adds one month for 5–10 years with the employer and two months for 10 or more.":"裁員時，僱主須給予 15 天通知（少於 1 年）、30 天（1–5 年）、60 天（5–10 年）或 90 天（10 年以上），或支付欠缺天數的薪金，並支付一個月平均工資作補償。失業保險基金對在僱主服務 5–10 年者另加一個月，10 年或以上另加兩個月。","Unemployment insurance benefit":"失業保險津貼","After at least 12 months of contributions in 3 years: 60% of your previous average daily wage for the first 100 days and 40% after, for 180 days (270 with 56 months of contributions, 360 with 110). It is taxable. People who resign get only the lower flat unemployment allowance.":"3 年內供款至少 12 個月後：首 100 天為之前平均日薪的 60%，其後 40%，為期 180 天（供款 56 個月為 270 天，110 個月為 360 天）。津貼須課稅。辭職者只可領取較低的劃一失業津貼。","Without an application, your employer withholds tax from the first euro; you get the €700 monthly exemption back in your annual return.":"如沒有申請，你的僱主會由第一歐元起預扣稅款；你可在年度報稅時取回每月 €700 的豁免額。","Child allowances from the Social Insurance Board are not included. Estonia taxes each person separately.":"未計及社會保險局發放的兒童津貼。愛沙尼亞對每人分開課稅。","Redundancy compensation":"裁員補償","100 days + 475 days shared at 100% of pay":"100 天 + 共享 475 天，按薪金的 100%","30 days at 100%":"30 天 100%","475 days shared until age 3":"共享 475 天，直至 3 歲","Day 1 unpaid, then 70%":"首天無薪，其後 70%","Annual tax for one employee whose employer applies the basic exemption, with the 2026 rates. Additional deductions (training, mortgage interest, donations) and family benefits are not modelled; employer social tax at the minimum base is ignored.":"一名由僱主套用基本豁免額的僱員按 2026 年稅率計算的年度稅款。未計及額外扣除（培訓、按揭利息、捐款）及家庭福利；不計僱主按最低基數繳付的社會稅。","Official sources: Estonian Tax and Customs Board (EMTA tax rates 2026), Social Insurance Board (pension calculation, 1 April 2026 values), Unemployment Insurance Fund (Töötukassa), Employment Contracts Act, Statistics Estonia (average wage 2025), Eesti Pank, Eurostat.":"官方來源：愛沙尼亞稅務及海關局（EMTA 2026 年稅率）、社會保險局（退休金計算、2026 年 4 月 1 日數值）、失業保險基金（Töötukassa）、《僱傭合約法》、愛沙尼亞統計局（2025 年平均工資）、Eesti Pank、Eurostat。","Income tax on €2,000 a month (2% funded pension)":"每月 €2,000 的所得稅（2% 注資式退休金）","Basic exemption per year":"每年基本豁免額","Employee unemployment insurance on €2,000 a month":"每月 €2,000 的僱員失業保險","Pension with 40 average-wage years at 65 (per month)":"65 歲、40 年平均工資的退休金（每月）","Notice for 7 years of service (days)":"服務 7 年的通知期（天）","Social insurance 7.1% (pension 6.5% + sickness 0.6%)":"社會保險 7.1%（退休金 6.5% + 疾病 0.6%）","Health insurance 4.5%":"醫療保險 4.5%","Child tax bonus paid to you":"發給你的子女稅務獎金","Income tax 15% / 23% after credits":"扣除抵免後的所得稅 15% / 23%","Taxpayer credit":"納稅人抵免","Child tax credits":"子女稅收抵免","Employer contributions 24.8% + 9% health":"僱主供款 24.8% + 9% 醫療","Social 29.2% + health 13.5% (self-employed)":"社會保險 29.2% + 醫療 13.5%（自僱）","2 months":"2 個月","minimum notice period (Labour Code § 51)":"最低通知期（《勞工法》§ 51）","None (by agreement)":"無（按協議）","Severance pay":"遣散費","Czechia":"捷克","15% on gross pay up to CZK 1,762,812 a year (36 times the average wage) and 23% above, less the taxpayer credit of CZK 30,840. Child credits are CZK 15,204 for the first child, 22,320 for the second and 27,840 for each further child; above the tax they are paid out as a bonus.":"稅前薪金每年 CZK 1,762,812（平均工資的 36 倍）以內 15%，以上 23%，再減納稅人抵免 CZK 30,840。子女抵免：第一名子女 CZK 15,204，第二名 22,320，其後每名 27,840；超出稅款的部分以獎金形式發放。","Insurance":"保險","Employees pay 7.1% social insurance (up to CZK 2,350,416 a year) and 4.5% health insurance (no cap); employers pay 24.8% and 9%. Average wage for 2026: CZK 48,967; minimum wage CZK 22,400.":"僱員繳付 7.1% 社會保險（每年最多 CZK 2,350,416）及 4.5% 醫療保險（不設上限）；僱主繳付 24.8% 及 9%。2026 年平均工資：CZK 48,967；最低工資 CZK 22,400。","Overtime pays at least 25% extra (or time off); night work at least 10% and weekend work at least 10% extra; public-holiday work 100% or a day off. Ordered overtime is limited to 150 hours a year (416 by agreement).":"超時工作至少額外 25%（或補假）；夜間工作至少額外 10%，週末工作至少額外 10%；公眾假期工作 100% 或補假一天。僱主指令的超時工作每年最多 150 小時（按協議 416 小時）。","150 h / year ordered":"指令超時每年 150 小時","Self-employed (OSVČ)":"自僱（OSVČ）","Profit (income less actual or flat-rate expenses of 40–80%) is taxed at 15% / 23% less the taxpayer credit. Social insurance is 29.2% of 55% of profit (at least CZK 5,720 a month for a main activity) and health insurance 13.5% of 50% of profit (minimum based on half the average wage). A flat-tax regime (paušální daň) is an alternative and is not modelled.":"利潤（收入減實際開支或 40–80% 劃一開支）按 15% / 23% 課稅，再減納稅人抵免。社會保險為利潤 55% 的 29.2%（主業每月最少 CZK 5,720），醫療保險為利潤 50% 的 13.5%（最低基數按平均工資的一半計算）。劃一稅制度（paušální daň）是另一選擇，這裡未有計算。","Basic amount CZK 4,900 plus a percentage amount: your average earnings are reduced (99% up to CZK 21,546, 26% up to CZK 195,868, nothing above) and each year of insurance adds 1.495% (pensions awarded in 2026; falling to 1.45% and 90% by 2035). Minimum pension CZK 9,800. Pensions rise each January.":"基本金額 CZK 4,900 另加百分比金額：你的平均收入先經扣減（CZK 21,546 以內 99%，CZK 195,868 以內 26%，以上不計），每投保一年增加 1.495%（2026 年批出的退休金；至 2035 年降至 1.45% 及 90%）。最低退休金 CZK 9,800。退休金每年 1 月上調。","Age and years":"年齡及年數","You need 35 years of insurance. Pension age is 65 for people born up to 1965 and rises by one month per birth year to 67 for those born from 1989. An early pension is possible up to 3 years before with 40 years (reduced 1.5% of the base per 90 days); each 90 days worked after the age adds 1.5%.":"須投保 35 年。1965 年或以前出生者退休年齡為 65 歲，其後每遲一年出生加一個月，1989 年起出生者為 67 歲。投保 40 年可最多提早 3 年領取（每 90 天減基數的 1.5%）；達退休年齡後每多工作 90 天增加 1.5%。","Supplementary pension savings (doplňkové penzijní spoření): the state adds 20% of monthly contributions between CZK 500 and 1,700, and contributions above that are tax-deductible. A pension paid for at least 10 years is tax-free; a lump sum pays 15% on the returns (shown here as about 5% of the balance).":"補充退休儲蓄（doplňkové penzijní spoření）：政府就每月 CZK 500 至 1,700 的供款加 20%，超出部分的供款可扣稅。領取至少 10 年的退休金免稅；一筆過提取須就回報繳 15%（這裡約以結餘的 5% 顯示）。","New Year’s Day / Restoration of the Czech State":"元旦 / 捷克國家恢復日","Saints Cyril and Methodius":"聖西里爾及聖美多德日","Jan Hus Day":"揚·胡斯紀念日","Czech Statehood Day":"捷克建國日","Freedom and Democracy Day":"自由民主日","At least 4 weeks of paid annual leave (5 weeks in the public sector, often 5 by collective agreement). Leave is counted in hours since 2021. Public holidays on a weekend are not moved.":"至少 4 週有薪年假（公營機構 5 週，集體協議通常為 5 週）。自 2021 年起年假以小時計算。落在週末的公眾假期不會移後。","28 weeks (37 for twins), from 6–8 weeks before the birth":"28 週（雙胞胎 37 週），由產前 6–8 週起","70% of the reduced daily assessment base (ČSSZ)":"扣減後每日評估基數的 70%（ČSSZ）","2 weeks within 6 weeks of the birth":"出生後 6 週內 2 週","70% of the reduced daily base":"扣減後每日基數的 70%","Parental leave and allowance":"親職假及津貼","Until the child is 3; parental allowance up to CZK 350,000 in total, paid at a chosen pace":"直至子女 3 歲；父母津貼合共最多 CZK 350,000，按自選步伐發放","Job protected":"職位受保障","First 14 days paid by the employer, then sickness benefit from ČSSZ":"首 14 天由僱主支付，其後由 ČSSZ 支付疾病津貼","60% of reduced average earnings, rising to 72% after 60 days":"扣減後平均收入的 60%，60 天後升至 72%","Dismissed for organisational reasons":"因組織原因被解僱","Ended by agreement for organisational reasons":"因組織原因協議終止","Notice and severance":"通知期及遣散費","The notice period is at least 2 months for both sides. On dismissal or agreement for organisational reasons, severance pay is one month’s average earnings with under 1 year of service, two months with 1–2 years and three months with 2 years or more (more by collective agreement). Severance is taxed but free of insurance.":"雙方的通知期至少 2 個月。因組織原因解僱或協議終止時，遣散費為：服務少於 1 年一個月平均收入，1–2 年兩個月，2 年或以上三個月（集體協議可更多）。遣散費須課稅，但免繳保險。","Unemployment benefit (from 2026)":"失業津貼（2026 年起）","80% of your previous average net earnings at first, then 50% and finally 40%: 5 months under 52, 8 months at 52–57 and 11 months over 57; at most 80% of the national average wage. The amount no longer depends on why the job ended; payments start after the months covered by severance. Benefits are tax-free.":"初期為之前平均淨收入的 80%，其後 50%，最後 40%：52 歲以下 5 個月，52–57 歲 8 個月，57 歲以上 11 個月；最多為全國平均工資的 80%。金額不再取決於工作結束的原因；在遣散費涵蓋的月份過後才開始發放。津貼免稅。","A spouse with income under CZK 68,000 a year and a child under 3 gives an extra CZK 24,840 credit (not modelled).":"配偶每年收入低於 CZK 68,000 且有 3 歲以下子女，可另享 CZK 24,840 抵免（未有計算）。","Child tax credits are included in the tax above. Spouses file separately.":"子女稅收抵免已計入上方稅款。配偶分開報稅。","28 weeks at 70% of reduced pay":"28 週，扣減後薪金的 70%","2 weeks at 70%":"2 週 70%","Until age 3, allowance up to CZK 350,000":"直至 3 歲，津貼最多 CZK 350,000","60% from day 1 (employer for 14 days)":"由第 1 天起 60%（僱主支付 14 天）","Annual tax for one employee with the 2026 rates, the taxpayer credit and child credits. The spouse credit, student and disability credits, and other deductions (mortgage interest, donations, unions) are not modelled.":"一名僱員按 2026 年稅率、納稅人抵免及子女抵免計算的年度稅款。未計及配偶抵免、學生及殘疾抵免，以及其他扣除（按揭利息、捐款、工會）。","Official sources: Czech Social Security Administration (ČSSZ overview of 2026 figures), Labour Office of the Czech Republic (unemployment benefit changes from 1 January 2026), Ministry of Labour and Social Affairs, Financial Administration, Czech National Bank, Eurostat.":"官方來源：捷克社會保障局（ČSSZ 2026 年數字概覽）、捷克勞工局（2026 年 1 月 1 日起的失業津貼改動）、勞工及社會事務部、財政管理局、捷克國家銀行、Eurostat。","Income tax on CZK 50,000 a month, no children":"每月 CZK 50,000 的所得稅，無子女","Employee insurance on CZK 50,000 a month":"每月 CZK 50,000 的僱員保險","23% threshold for 2026 (per year)":"2026 年 23% 門檻（每年）","Pension, 40 years, average earnings CZK 40,000 (awarded 2026)":"退休金，40 年，平均收入 CZK 40,000（2026 年批出）","Minimum old-age pension 2026":"2026 年最低老年退休金","Severance after 5 years (months of pay)":"5 年後的遣散費（月薪數）","Minimum monthly social insurance advance, main activity":"主業每月最低社會保險預繳款","Social security 18.5% (pension 10%, health 7%, labour market 1.5%)":"社會保障 18.5%（退休金 10%、醫療 7%、勞動市場 1.5%）","Family allowance used against contributions":"用於抵扣供款的家庭免稅額","Personal income tax 15%":"個人所得稅 15%","Family tax allowance (base reduction)":"家庭稅務免稅額（減少稅基）","Employer social contribution tax 13%":"僱主社會供款稅 13%","Social security 18.5% + social contribution tax 13%":"社會保障 18.5% + 社會供款稅 13%","Labour Code § 69":"《勞工法》§ 69","Hungary":"匈牙利","Mothers’ income-tax exemption":"母親所得稅豁免","Not applicable":"不適用","Mother of 2 children, born 1986 or later":"有 2 名子女、1986 年或以後出生的母親","Mother of 3 or more children":"有 3 名或以上子女的母親","Income tax and allowances":"所得稅及免稅額","A flat 15%. The family allowance reduces the tax base per child each month by HUF 133,340 (1 child), 266,660 each (2 children) or 440,000 each (3 or more) in 2026; whatever cannot be used against tax reduces your contributions. People under 25 pay no income tax on pay up to HUF 715,765 a month, and mothers of three (from October 2025) or of two born from 1986 (from 2026) pay none at all.":"劃一 15%。2026 年家庭免稅額每月按每名子女減少稅基 HUF 133,340（1 名子女）、每名 266,660（2 名子女）或每名 440,000（3 名或以上）；未能抵扣稅款的部分可減少你的供款。25 歲以下人士每月薪金 HUF 715,765 以內不用繳所得稅，有三名子女的母親（2025 年 10 月起）或有兩名子女且 1986 年起出生的母親（2026 年起）完全不用繳稅。","Employees pay 18.5% social security (10% pension, 7% health, 1.5% labour market) with no ceiling; employers pay 13% social contribution tax. Minimum wage HUF 322,800 and guaranteed minimum wage HUF 373,200 a month in 2026.":"僱員繳付 18.5% 社會保障（退休金 10%、醫療 7%、勞動市場 1.5%），不設上限；僱主繳付 13% 社會供款稅。2026 年最低工資每月 HUF 322,800，保證最低工資 HUF 373,200。","Overtime pays 50% extra (or time off), 100% on a rest day without a day off in lieu; shift work after 18:00 pays 30% and night work 15% extra. Overtime is limited to 250 hours a year (up to 400 by agreement).":"超時工作額外 50%（或補假），休息日工作而沒有補假則 100%；18:00 後的輪班工作額外 30%，夜間工作額外 15%。超時工作每年最多 250 小時（按協議最多 400 小時）。","Flat-rate sole trader (átalányadó)":"劃一稅獨資經營者（átalányadó）","Income is revenue less a flat 40% cost ratio (80–90% for some trades and shops); income up to half the annual minimum wage is free of tax and contributions. Then 15% income tax, 18.5% social security (at least on the minimum wage) and 13% social contribution tax (at least on 112.5% of it).":"收入 = 營業額減 40% 劃一成本比率（部分行業及商店 80–90%）；年度最低工資一半以內的收入免稅及免供款。其後繳 15% 所得稅、18.5% 社會保障（最少按最低工資計算）及 13% 社會供款稅（最少按其 112.5% 計算）。","From age 65. The pension is a percentage of your net average monthly earnings since 1988 (revalued): 43% for 15 years, 53% for 20, 63% for 25, 68% for 30, 74% for 36, 80% for 40 and 2% more for each further year. The part of the average above HUF 372,000 counts at 90% and above 421,000 at 80%. Minimum HUF 28,500.":"65 歲起領取。退休金為你 1988 年以來平均每月淨收入（已重估）的百分比：15 年 43%，20 年 53%，25 年 63%，30 年 68%，36 年 74%，40 年 80%，其後每年多 2%。平均收入中 HUF 372,000 以上的部分按 90% 計算，421,000 以上按 80%。最低 HUF 28,500。","Pensions rise each January with expected inflation and a 13th monthly pension is paid in February. Women with 40 years of eligible time can retire at any age. Working beyond 65 without drawing the pension adds 0.5% a month. Pensions are not taxed.":"退休金每年 1 月按預期通脹上調，2 月另發第 13 個月退休金。有 40 年合資格時間的女性可在任何年齡退休。65 歲後繼續工作而不領取退休金，每月增加 0.5%。退休金不用課稅。","Voluntary pension fund (önkéntes nyugdíjpénztár): the state refunds 20% of contributions into the account (up to HUF 150,000 a year). Money taken at retirement age is tax-free; earlier withdrawals lose the credit.":"自願退休基金（önkéntes nyugdíjpénztár）：政府把供款的 20% 退回帳戶（每年最多 HUF 150,000）。在退休年齡提取的款項免稅；提早提取會失去抵免。","National Day (1848 revolution)":"國慶日（1848 年革命）","1956 Revolution Day":"1956 年革命紀念日","20 working days of basic leave plus extra days by age (1 day from 25 rising to 10 days from 45), 2/4/7 days for 1/2/3+ children under 16, and 5 days for young workers under 18. Some bridge days are worked on a Saturday instead.":"20 個工作天基本假期，另按年齡加天數（25 歲起 1 天，45 歲起增至 10 天），16 歲以下子女 1/2/3 名或以上分別加 2/4/7 天，18 歲以下年輕工人加 5 天。部分橋假日須改在星期六補做。","Maternity leave (CSED)":"產假（CSED）","24 weeks":"24 週","100% of average daily earnings":"平均日收入的 100%","Childcare fee (GYED)":"育兒費（GYED）","After the 24 weeks until the child is 2":"24 週後直至子女 2 歲","70% of earnings (capped)":"收入的 70%（設上限）","10 working days within 2 months of the birth":"出生後 2 個月內 10 個工作天","Extra leave for children":"子女額外假期","2 days (1 child), 4 (2) or 7 (3+) under 16 each year":"每年按 16 歲以下子女數目 2 天（1 名）、4 天（2 名）或 7 天（3 名或以上）","15 working days a year paid by the employer, then sickness benefit":"僱主每年支付 15 個工作天，其後為疾病津貼","70%, then 50–60%":"70%，其後 50–60%","Dismissed by the employer (not for misconduct)":"被僱主解僱（非因不當行為）","Notice is 30 days plus 5 days after 3 years, 15 after 5, 20 after 8, 25 after 10, 30 after 15, 40 after 18 and 60 after 20 years; at least half of it is free from work with pay. Severance is 1 month after 3 years, 2 after 5, 3 after 10, 4 after 15, 5 after 20 and 6 after 25 years, with up to 3 months more within 5 years of pension age.":"通知期為 30 天，3 年後加 5 天，5 年後加 15 天，8 年後加 20 天，10 年後加 25 天，15 年後加 30 天，18 年後加 40 天，20 年後加 60 天；其中至少一半時間有薪而毋須工作。遣散費：3 年後 1 個月，5 年後 2 個月，10 年後 3 個月，15 年後 4 個月，20 年後 5 個月，25 年後 6 個月；距退休年齡 5 年內另加最多 3 個月。","Jobseeker’s allowance":"求職者津貼","60% of previous average earnings, at most the minimum wage (HUF 322,800 a month in 2026), for one day per 10 days insured in the last 3 years: at most 90 days.":"之前平均收入的 60%，最多為最低工資（2026 年每月 HUF 322,800），最近 3 年每投保 10 天可領 1 天：最多 90 天。","Under 25 you pay no income tax on pay up to HUF 715,765 a month; contributions still apply.":"25 歲以下人士每月薪金 HUF 715,765 以內不用繳所得稅；仍須供款。","If both parents work they can share the family allowance, which helps when one income is too low to use it fully.":"如父母雙方都工作，可共享家庭免稅額，在其中一方收入太低未能全數使用時很有幫助。","The family tax allowance is included above; the monthly family allowance (családi pótlék) is not. Parents can share the allowance between them.":"家庭稅務免稅額已計入上方；每月家庭津貼（családi pótlék）則未計入。父母可共享免稅額。","24 weeks at 100%, then 70% until age 2":"24 週 100%，其後 70% 至 2 歲","10 working days":"10 個工作天","Until age 3 (GYED to 2, GYES flat to 3)":"直至 3 歲（GYED 至 2 歲，GYES 劃一至 3 歲）","70% for 15 days, then 50–60%":"15 天 70%，其後 50–60%","Annual tax for one employee with the 2026 rules, the family allowance (claimed by you alone), the under-25 exemption and the mothers’ exemptions. The first-marriage and personal (disability) allowances and the under-30 mothers’ allowance are not modelled.":"一名僱員按 2026 年規則、家庭免稅額（只由你申請）、25 歲以下豁免及母親豁免計算的年度稅款。未計及首次結婚及個人（殘疾）免稅額，以及 30 歲以下母親免稅額。","Official sources: National Tax and Customs Administration (NAV: tax-base allowances 2026), Hungarian State Treasury (pension calculation), Government Decree 426/2025 (minimum wages), Labour Code, Magyar Nemzeti Bank, Eurostat.":"官方來源：國家稅務及海關局（NAV：2026 年稅基免稅額）、匈牙利國庫（退休金計算）、第 426/2025 號政府法令（最低工資）、《勞工法》、Magyar Nemzeti Bank、Eurostat。","Net pay on HUF 700,000 a month, no children":"每月 HUF 700,000 的實收，無子女","Monthly tax saving of the family allowance, 2 children":"家庭免稅額每月節省的稅款，2 名子女","Income tax at age 23 on HUF 600,000 a month":"23 歲、每月 HUF 600,000 的所得稅","Pension, 40 years, net average HUF 500,000 (gross 751,880)":"退休金，40 年，平均淨收入 HUF 500,000（稅前 751,880）","Severance after 12 years at age 45 (months)":"45 歲、12 年後的遣散費（月）","Notice after 16 years (days)":"16 年後的通知期（天）","Local transfer tax (0.1–3% set by each municipality; 3% used, as in Sofia)":"地方轉讓稅（各市政府自定 0.1–3%；採用 3%，與索菲亞相同）","Notary, registry and agency fees (estimate, about 1%)":"公證、登記及代理費用（估計，約 1%）","No transfer tax; notary fee and land-registry state fee (estimate, about 0.6%)":"沒有轉讓稅；公證費及土地註冊政府費用（估計，約 0.6%）","Real estate acquisition tax (abolished in 2020)":"不動產購置稅（2020 年已取消）","Land registry entry fee":"土地註冊登記費","Valuation, contract and escrow (estimate)":"估價、合約及託管（估計）","Transfer duty 2% (first home under 35, value up to HUF 15 million: half the 4%)":"轉讓稅 2%（35 歲以下首置，價值 HUF 1,500 萬以內：4% 的一半）","Property transfer duty 4%":"物業轉讓稅 4%","Lawyer and land registry (estimate, about 1%)":"律師及土地註冊（估計，約 1%）","Mortgage interest is deductible from the tax base up to CZK 150,000 a year per household (loans from 2021), worth 15%":"按揭利息每年每戶最多 CZK 150,000 可從稅基中扣除（2021 年起的貸款），價值 15%","Not modelled: only young married couples (under 35) with a child can deduct interest on the first €51,129 of a loan for their only home.":"未有計算：只有 35 歲以下並有子女的年輕已婚夫婦，可就其唯一住所貸款的首 €51,129 扣除利息。","No interest relief is modelled.":"未計及任何利息寬減。","No tax relief on mortgage interest; subsidised loans (such as the 3% Otthon Start loan) are not modelled.":"不設按揭利息稅務寬減；資助貸款（例如 3% Otthon Start 貸款）未有計算。","Bulgarian National Bank, binding since October 2024: loan at most 85% of the value, payments at most 50% of net income, at most 30 years; banks may exceed the limits for a small share of loans.":"保加利亞國家銀行，自 2024 年 10 月起具約束力：貸款最多為物業價值的 85%，供款最多為實收的 50%，年期最多 30 年；銀行可就小部分貸款超出上限。","Eesti Pank: loan at most 85% of the value (90% with a state KredEx guarantee), payments at most 50% of net income at an interest rate of at least 6%, at most 30 years; 15% of loans may exceed.":"Eesti Pank：貸款最多為物業價值的 85%（有政府 KredEx 擔保為 90%），在利率至少 6% 下供款最多為實收的 50%，年期最多 30 年；15% 貸款可超出上限。","Czech National Bank: binding loan-to-value limit of 80%, or 90% for buyers under 36 (shown here for first-time buyers); debt and payment ratios are only recommendations.":"捷克國家銀行：具約束力的按揭成數上限為 80%，36 歲以下買家為 90%（這裡用於首次置業者）；債務及供款比率只屬建議。","Magyar Nemzeti Bank: loan at most 80% of the value (90% for first-time buyers under 41); payments at most 50% of net income (60% for higher incomes with long fixed rates).":"Magyar Nemzeti Bank：貸款最多為物業價值的 80%（41 歲以下首次置業者為 90%）；供款最多為實收的 50%（長期定息的較高收入者為 60%）。","PCC tax on a PLN 600,000 resale home (not a first home)":"PLN 600,000 二手物業的 PCC 稅（非首個住所）","ZUS social insurance 13.71% (pension 9.76%, disability 1.5%, sickness 2.45%)":"ZUS 社會保險 13.71%（退休金 9.76%、傷殘 1.5%、疾病 2.45%）","Health insurance 9% (NFZ)":"醫療保險 9%（NFZ）","Refund of unused child relief":"未用子女寬減的退款","Income tax (PIT 12% / 32%)":"所得稅（PIT 12% / 32%）","Youth relief: income exempt under 26":"青年寬減：26 歲以下收入豁免","Child tax relief":"子女稅務寬減","Employer contributions about 20.5%":"僱主供款約 20.5%","ZUS social insurance + health insurance (sole proprietor)":"ZUS 社會保險 + 醫療保險（獨資經營者）","2 weeks":"2 週","Severance (odprawa)":"遣散費（odprawa）","Labour Code art. 36":"《勞工法》第 36 條","Poland":"波蘭","Tax form":"稅務形式","Flat tax 19% (podatek liniowy)":"劃一稅 19%（podatek liniowy）","Tax scale 12% / 32%":"稅階 12% / 32%","Lump sum on revenue 12% (e.g. IT services)":"按營業額劃一 12%（例如資訊科技服務）","My employer has fewer than 20 employees (no statutory severance)":"我的僱主少於 20 名員工（沒有法定遣散費）","Income tax (PIT) 2026":"2026 年所得稅（PIT）","12% up to PLN 120,000 a year and 32% above, less the tax-reducing amount of PLN 3,600 (a tax-free PLN 30,000). Standard employee costs of PLN 250 a month are deducted. People under 26 pay no PIT on employment income up to PLN 85,528 a year. Child relief: PLN 1,112.04 a year for each of the first two children (for one child only with income up to PLN 112,000), PLN 2,000.04 for the third and PLN 2,700 for each further child; unused relief is refunded up to your contributions.":"每年 PLN 120,000 以內 12%，以上 32%，減去 PLN 3,600 的減稅額（即 PLN 30,000 免稅）。每月扣除 PLN 250 標準僱員開支。26 歲以下人士每年受僱收入 PLN 85,528 以內不用繳 PIT。子女寬減：首兩名子女每名每年 PLN 1,112.04（只有一名子女者收入須在 PLN 112,000 以內），第三名 PLN 2,000.04，其後每名 PLN 2,700；未用的寬減可在你的供款額內退還。","ZUS and health insurance":"ZUS 及醫療保險","Employees pay 9.76% pension and 1.5% disability contributions up to PLN 282,600 a year (30 times the forecast average wage of PLN 9,420), 2.45% sickness and 9% health insurance on pay after ZUS; the health contribution is no longer deductible. Employers pay about 20.5% (pension 9.76%, disability 6.5%, accident about 1.67%, Labour Fund 2.45%, FGŚP 0.1%). Minimum wage PLN 4,806 a month.":"僱員繳付 9.76% 退休金及 1.5% 傷殘供款，每年上限 PLN 282,600（預測平均工資 PLN 9,420 的 30 倍），扣除 ZUS 後的薪金另繳 2.45% 疾病及 9% 醫療保險；醫療供款不再可扣除。僱主支付約 20.5%（退休金 9.76%、傷殘 6.5%、工傷約 1.67%、勞動基金 2.45%、FGŚP 0.1%）。最低工資每月 PLN 4,806。","Overtime pays 50% extra, and 100% at night, on Sundays, on public holidays and on days off; night work adds 20% of the minimum hourly wage. Overtime is limited to 150 hours a year (up to 416 by agreement) and 48 hours a week on average.":"超時工作額外 50%，夜間、星期日、公眾假期及休息日 100%；夜間工作另加最低時薪的 20%。超時工作每年最多 150 小時（按協議最多 416 小時），平均每週 48 小時。","Sole proprietor (JDG)":"獨資經營者（JDG）","Social ZUS is paid on PLN 5,652.60 a month in 2026 (about PLN 1,788 without the voluntary sickness insurance; reduced rates apply in the first years). Health insurance depends on the tax form: 9% of income on the scale, 4.9% with the 19% flat tax (deductible up to PLN 14,100), or fixed amounts with the lump sum; at least PLN 432.54 a month. VAT and reliefs for starting a business are not modelled.":"2026 年社會 ZUS 按每月 PLN 5,652.60 計算（不計自願疾病保險約 PLN 1,788；首幾年適用減免費率）。醫療保險視乎稅務形式：稅階為收入的 9%，19% 劃一稅為 4.9%（最多可扣除 PLN 14,100），劃一營業額稅則為固定金額；每月最少 PLN 432.54。未計及增值稅及創業寬減。","ZUS old-age pension":"ZUS 老年退休金","For people born after 1948 the pension is the indexed capital on your ZUS account and sub-account (19.52% of pay) divided by the average further life expectancy at your age (GUS table, e.g. 268.9 months at 60 and 222.7 at 65 from 1 April 2026). Pension age is 60 for women and 65 for men; each year you work longer raises the pension noticeably.":"1948 年後出生者的退休金 = 你 ZUS 帳戶及子帳戶中已指數化的資本（薪金的 19.52%）除以你所在年齡的平均剩餘預期壽命（GUS 表，例如 2026 年 4 月 1 日起 60 歲為 268.9 個月，65 歲為 222.7 個月）。女性退休年齡 60 歲，男性 65 歲；每多工作一年，退休金明顯提高。","Minimum, tax and extras":"最低金額、稅款及額外款項","The minimum pension is PLN 1,978.49 from 1 March 2026 (after the 5.3% indexation), with 20 years of contributions for women and 25 for men. Pensions pay 9% health insurance and income tax on the scale. A 13th pension is paid every April and a 14th, income-tested, in the autumn.":"2026 年 3 月 1 日起最低退休金為 PLN 1,978.49（上調 5.3% 後），女性須供款 20 年，男性 25 年。退休金須繳 9% 醫療保險及按稅階繳所得稅。每年 4 月發放第 13 個月退休金，秋季發放設入息審查的第 14 個月退休金。","Employee Capital Plans (PPK): you pay 2% of gross pay and your employer 1.5% (both can go up to 4%); the state adds PLN 250 at the start and PLN 240 a year. From age 60 you can take 25% at once and the rest in at least 120 monthly instalments without capital-gains tax (19% on gains otherwise). You can opt out.":"僱員資本計劃（PPK）：你繳付稅前薪金的 2%，你的僱主繳付 1.5%（兩者均可增至 4%）；政府在開始時加 PLN 250，每年再加 PLN 240。60 歲起你可一次過提取 25%，其餘分至少 120 個月分期提取，不用繳資本增值稅（否則就收益繳 19%）。你可選擇退出。","Corpus Christi":"基督聖體節","20 working days a year with under 10 years of seniority and 26 days after; school and university count towards the 10 years (up to 8 years for a degree). Christmas Eve has been a public holiday since 2025. A public holiday on a Saturday gives you another day off.":"年資不足 10 年每年 20 個工作天，10 年後 26 天；中學及大學計入 10 年內（學位最多 8 年）。平安夜自 2025 年起為公眾假期。落在星期六的公眾假期可另補假一天。","20 weeks":"20 週","100% of pay (or 81.5% for the whole year if chosen up front)":"薪金的 100%（如事先選擇則全年 81.5%）","41 weeks (9 of them reserved for each parent)":"41 週（其中每名家長保留 9 週）","70% of pay (81.5% with the up-front option)":"薪金的 70%（選擇事先方案則為 81.5%）","2 weeks until the child is 1":"2 週，直至子女 1 歲","100% of pay":"薪金的 100%","800+ child benefit":"800+ 兒童福利金","PLN 800 a month for every child under 18":"每名 18 歲以下子女每月 PLN 800","Not taxed, not income-tested":"不用課稅，不設入息審查","First 33 days paid by the employer (14 from age 50), then ZUS sickness benefit":"首 33 天由僱主支付（50 歲起 14 天），其後為 ZUS 疾病津貼","80% of pay (100% in pregnancy)":"薪金的 80%（懷孕期間 100%）","Dismissed for reasons not concerning me (redundancy)":"因與我無關的原因被解僱（裁員）","Dismissed with notice for other reasons":"因其他原因經通知被解僱","Notice for an open-ended contract is 2 weeks under 6 months of service, 1 month under 3 years and 3 months after that, for both sides. When an employer with 20 or more staff dismisses you for reasons not concerning you, severance (odprawa) is 1 month’s pay under 2 years, 2 months for 2–8 years and 3 months after 8 years, capped at 15 minimum wages (PLN 72,090). Severance is taxed but free of ZUS.":"無限期合約的通知期：服務少於 6 個月 2 週，少於 3 年 1 個月，其後 3 個月，雙方相同。有 20 名或以上員工的僱主因與你無關的原因解僱你時，遣散費（odprawa）為：少於 2 年 1 個月薪金，2–8 年 2 個月，8 年後 3 個月，上限為 15 倍最低工資（PLN 72,090）。遣散費須課稅，但免繳 ZUS。","A flat benefit from the labour office after 365 days of work in the last 18 months: PLN 1,783.90 a month for the first 90 days and PLN 1,400.90 after (from 1 June 2026), 20% more with 20 years of work; usually for 6 months. After resigning without a good reason it starts after 90 days.":"最近 18 個月工作 365 天後，勞工辦事處發放劃一津貼：首 90 天每月 PLN 1,783.90，其後 PLN 1,400.90（2026 年 6 月 1 日起），工作滿 20 年多 20%；通常為期 6 個月。無合理理由辭職者在 90 天後才開始發放。","Under 26 you pay no PIT on pay up to PLN 85,528 a year (ZUS and health insurance still apply).":"26 歲以下人士每年薪金 PLN 85,528 以內不用繳 PIT（仍須繳 ZUS 及醫療保險）。","If you commute from another town, employee costs rise to PLN 300 a month (not modelled).":"如你從其他城鎮通勤，僱員開支增至每月 PLN 300（未有計算）。","The 800+ benefit (PLN 800 a month per child under 18) is shown separately from pay. Married couples can file jointly, which lowers the tax when one earns much more than the other (not modelled here).":"800+ 福利金（每名 18 歲以下子女每月 PLN 800）與薪金分開顯示。已婚夫婦可合併報稅，在一方收入遠高於另一方時可降低稅款（這裡未有計算）。","20 weeks at 100% + 41 weeks parental at 70% (or 81.5% throughout)":"20 週 100% + 41 週親職假 70%（或全程 81.5%）","2 weeks at 100%":"2 週 100%","41 weeks shared (9 reserved per parent)":"共享 41 週（每名家長保留 9 週）","80% (employer 33 days, then ZUS)":"80%（僱主 33 天，其後 ZUS）","Annual PIT, ZUS and health insurance for one employee on an employment contract (umowa o pracę) with the 2026 rules and standard costs. Joint filing, the relief for returning emigrants, working pensioners and families with 4+ children, and civil-law contracts are not modelled.":"一名受僱合約（umowa o pracę）僱員按 2026 年規則及標準開支計算的年度 PIT、ZUS 及醫療保險。未計及合併報稅、回流移民、在職退休人士及有 4 名或以上子女家庭的寬減，以及民事合約。","Official sources: Ministry of Finance (PIT Act, health-contribution deduction limit 2026), ZUS (contribution bases 2026, pension rules, minimum pension), GUS (life expectancy table from 1 April 2026), Ministry of Family, Labour and Social Policy (forecast average wage, minimum wage, unemployment benefit from 1 June 2026), Labour Code, KNF Recommendation S, Eurostat.":"官方來源：財政部（PIT 法、2026 年醫療供款扣除上限）、ZUS（2026 年供款基數、退休金規則、最低退休金）、GUS（2026 年 4 月 1 日起的預期壽命表）、家庭、勞工及社會政策部（預測平均工資、最低工資、2026 年 6 月 1 日起的失業津貼）、《勞工法》、KNF S 號建議、Eurostat。","Net pay on PLN 9,000 a month (no children, over 26)":"每月 PLN 9,000 的實收（無子女，26 歲以上）","PIT on a tax base of PLN 150,000":"稅基 PLN 150,000 的 PIT","PIT at age 24 on PLN 80,000 a year":"24 歲、每年 PLN 80,000 的 PIT","Child relief for 2 children (per year)":"2 名子女的子女寬減（每年）","Maximum employee pension + disability contributions 2026":"2026 年僱員退休金 + 傷殘供款上限","Pension from PLN 500,000 of capital at 65":"65 歲時 PLN 500,000 資本的退休金","Minimum pension from 1 March 2026":"2026 年 3 月 1 日起的最低退休金","Severance after 10 years (months of pay)":"10 年後的遣散費（月薪數）","Unemployment benefit, first 90 days (per month)":"失業津貼，首 90 天（每月）","Sole proprietor social ZUS per month (without sickness)":"獨資經營者每月社會 ZUS（不計疾病保險）","800+ benefit, 2 children (per year)":"800+ 福利金，2 名子女（每年）","Civil-law transactions tax: first home bought on the secondary market is exempt (since 2023)":"民事交易稅：在二手市場購買的首個住所豁免（自 2023 年起）","Civil-law transactions tax (PCC) 2% (resale home)":"民事交易稅（PCC）2%（二手物業）","Notary fee at the maximum tariff + 23% VAT (estimate; often negotiated lower)":"按最高收費表的公證費 + 23% 增值稅（估計；通常可議價降低）","Land and mortgage register court fees (PLN 200 + 200)":"土地及按揭登記法院費用（PLN 200 + 200）","No relief: the mortgage interest deduction ended for loans taken after 2006.":"不設寬減：2006 年後的貸款已終止按揭利息扣除。","KNF Recommendation S: loan up to 80% of the value, or 90% with extra security such as low-deposit insurance; payments should not exceed 40% of net income (50% for above-average incomes). A state guarantee lets first-time buyers borrow with less own money.":"KNF S 號建議：貸款最多為物業價值的 80%，如有額外保障（例如低首期保險）則為 90%；供款不應超過實收的 40%（收入高於平均者為 50%）。政府擔保讓首次置業者可用較少自有資金借貸。","Your PPK":"你的 PPK","Legal minimum annual leave after 6 months of service":"服務 6 個月後的法定最低年假","Maximum agent fee on a ¥40 million home":"¥4,000 萬物業的最高代理佣金","Housing loan credit on a ¥30 million loan (income ¥8 million)":"¥3,000 萬貸款的住宅貸款抵免（收入 ¥800 萬）","Mandatory rest days on weekdays in 2026":"2026 年平日的法定休息日","Legal minimum paid holidays in the first year":"首年的法定最低有薪假期","Health insurance 4.925% + care insurance 0.81% + child-support levy 0.115% (Tokyo)":"醫療保險 4.925% + 長期護理保險 0.81% + 育兒支援徵費 0.115%（東京）","Health insurance 4.925% + child-support levy 0.115% (Tokyo)":"醫療保險 4.925% + 育兒支援徵費 0.115%（東京）","Employees’ pension insurance 9.15%":"厚生年金保險 9.15%","Employment insurance 0.5%":"僱傭保險 0.5%","Income tax (incl. 2.1% reconstruction surtax)":"所得稅（包括 2.1% 復興特別所得稅）","Resident tax 10% (prefecture + city)":"住民稅 10%（都道府縣 + 市）","Employment income after the employment income deduction":"扣除受僱收入扣除後的受僱收入","Bonuses included in your yearly pay":"已計入年薪的花紅","Employer social insurance (about 16%)":"僱主社會保險（約 16%）","Basic pension {k} a month ({y} of 40 years) plus the employees’ pension {h} (5.481/1000 of your average monthly pay up to ¥650,000, times the months insured, in today’s money). The pension starts at 65; from 60 it is cut by 0.4% a month and up to 75 it rises by 0.7% a month (factor {f}). You need 10 years of coverage. Income tax and resident tax are deducted; health and long-term care premiums set by your city (often ¥10,000–20,000 a month) are not.":"基礎年金每月 {k}（40 年中的 {y}）另加厚生年金 {h}（每月平均薪金最多 ¥650,000 部分的 5.481/1000，乘以投保月數，以今天的幣值計）。年金由 65 歲開始；60 歲起每提早一個月減 0.4%，延遲至 75 歲前每月增加 0.7%（系數 {f}）。須有 10 年保障期。已扣除所得稅及住民稅；由你所在城市釐定的醫療及長期護理保費（通常每月 ¥10,000–20,000）則未扣除。","National pension + national health insurance (Edogawa ward rates)":"國民年金 + 國民健康保險（江戶川區費率）","30 days (or 30 days’ pay)":"30 天（或 30 天薪金）","Labour Standards Act art. 20":"《勞動基準法》第 20 條","Pay in lieu of 30 days’ notice (taxed as retirement income)":"30 天通知期的代通知金（作退職收入課稅）","2 weeks (Civil Code art. 627), often 1 month by work rules":"2 週（《民法》第 627 條），按工作規則通常為 1 個月","{y} a day for {d} days (about 50–80% of your daily wage, tax-free){r}":"每天 {y}，為期 {d} 天（約為你日薪的 50–80%，免稅）{r}",", starting after a 7-day wait and a 1-month restriction":"，在 7 天等候期及 1 個月限制期後開始","Age when leaving":"離職時年齡","Resigned (any age)":"辭職（任何年齡）","Coming of Age Day":"成人日","National Foundation Day":"建國紀念日","Emperor’s Birthday":"天皇誕生日","Vernal Equinox Day":"春分日","Shōwa Day":"昭和日","Constitution Memorial Day":"憲法紀念日","Greenery Day":"綠之日","Children’s Day":"兒童節","Marine Day":"海之日","Mountain Day":"山之日","Respect for the Aged Day":"敬老日","Autumnal Equinox Day":"秋分日","Sports Day":"體育日","Culture Day":"文化日","Labour Thanksgiving Day":"勤勞感謝日","Substitute holiday":"補假","Citizens’ holiday (between two holidays)":"國民休日（兩個假日之間）","Japan":"日本","National income tax runs from 5% to 45% (5% up to ¥1.95m, 10% to ¥3.3m, 20% to ¥6.95m, 23% to ¥9m, 33% to ¥18m, 40% to ¥40m), plus a 2.1% reconstruction surtax. For 2026 and 2027 the employment income deduction is at least ¥740,000 and the basic deduction is ¥1,040,000 for income up to ¥4.89m (¥670,000 up to ¥6.55m, ¥620,000 above), so pay of up to ¥1.78m is tax-free; the new amounts apply in the year-end adjustment from December 2026. Children under 16 give no deduction (child allowance is paid instead).":"國家所得稅由 5% 至 45%（¥195 萬以內 5%，¥330 萬以內 10%，¥695 萬以內 20%，¥900 萬以內 23%，¥1,800 萬以內 33%，¥4,000 萬以內 40%），另加 2.1% 復興特別所得稅。2026 及 2027 年，受僱收入扣除最少為 ¥740,000，收入 ¥489 萬以內的基礎扣除為 ¥1,040,000（¥655 萬以內 ¥670,000，以上 ¥620,000），所以最多 ¥178 萬的薪金免稅；新金額由 2026 年 12 月的年終調整起適用。16 歲以下子女不設扣除（改為發放兒童津貼）。","Resident tax":"住民稅","Prefecture and city together take 10% of income after a ¥430,000 basic deduction, plus about ¥5,000 a year per person. It is charged on the previous year’s income and taken from pay from June; this calculator applies it to the same year.":"都道府縣及市合共按扣除 ¥430,000 基礎扣除後收入的 10% 徵收，另加每人每年約 ¥5,000。稅款按上一年收入計算，由 6 月起從薪金中扣除；本計算機把它套用於同一年。","Employee and employer each pay half of health insurance (9.85% in Tokyo with Kyokai Kenpo from March 2026), care insurance (1.62%, ages 40–64), the new child-support levy (0.23% from April 2026) and employees’ pension (18.3%), on standard monthly pay grades: up to ¥1.39m a month for health and ¥650,000 for pension; bonuses count up to ¥5.73m a year (health) and ¥1.5m a payment (pension). Employment insurance is 0.5% for the employee and 0.85% for the employer.":"僱員及僱主各付一半醫療保險（2026 年 3 月起東京協會健保為 9.85%）、長期護理保險（1.62%，40–64 歲）、新的育兒支援徵費（2026 年 4 月起 0.23%）及厚生年金（18.3%），按標準月薪等級計算：醫療保險每月最多 ¥139 萬，年金 ¥650,000；花紅計入的上限為每年 ¥573 萬（醫療）及每次 ¥150 萬（年金）。僱傭保險僱員 0.5%，僱主 0.85%。","Labour Standards Act":"《勞動基準法》","Overtime beyond 8 hours a day or 40 a week pays at least 25% extra, and 50% for overtime above 60 hours a month; night work (22:00–05:00) adds 25% and work on the weekly legal day off 35%. With a labour-management agreement (article 36) overtime is limited to 45 hours a month and 360 a year (up to 720 in special cases).":"每天超過 8 小時或每週超過 40 小時的超時工作至少額外 25%，每月超過 60 小時的超時工作 50%；夜間工作（22:00–05:00）加 25%，每週法定休息日工作加 35%。如有勞資協議（第 36 條），超時工作每月最多 45 小時、每年 360 小時（特殊情況最多 720 小時）。","45 h / month, 360 h / year":"每月 45 小時，每年 360 小時","Sole proprietor (kojin jigyō)":"個人事業主（kojin jigyō）","You pay the flat national pension (¥17,920 a month from April 2026) and national health insurance set by your city; the Edogawa ward (Tokyo) rates for 2026 are used: 7.83% + 2.84% + 0.27% of income above ¥430,000 plus per-person amounts, and 2.45% more at ages 40–64. With a blue return filed online you deduct ¥650,000. Most services also pay 5% business tax on income above ¥2.9m. Consumption tax applies above ¥10m of sales (not modelled).":"你須繳付劃一的國民年金（2026 年 4 月起每月 ¥17,920）及由你所在城市釐定的國民健康保險；這裡採用江戶川區（東京）2026 年費率：收入超過 ¥430,000 部分的 7.83% + 2.84% + 0.27%，另加每人金額，40–64 歲再多 2.45%。在網上提交藍色申報可扣除 ¥650,000。大部分服務業亦須就超過 ¥290 萬的收入繳 5% 事業稅。銷售額超過 ¥1,000 萬須繳消費稅（未有計算）。","Basic and employees’ pension":"基礎年金及厚生年金","Everyone gets the basic pension: ¥70,608 a month in fiscal year 2026 for 40 years of coverage, less for fewer years (at least 10 needed). Employees add the earnings-related employees’ pension, about 5.481/1000 of average monthly pay (incl. bonuses) for each month insured. Pensions rose 1.9% (basic) and 2.0% (employees’) in April 2026.":"每人都可領取基礎年金：2026 財政年度 40 年保障期為每月 ¥70,608，年數較少則較低（至少需要 10 年）。僱員另加與收入掛鈎的厚生年金，每投保一個月約為平均月薪（包括花紅）的 5.481/1000。2026 年 4 月，年金上調 1.9%（基礎）及 2.0%（厚生）。","Age, early and deferred claims":"年齡、提早及延遲申領","The normal age is 65. You can claim from 60 with a cut of 0.4% for each month early (24% at 60) or defer up to 75 for 0.7% more per month (84% at 75). Pensions are taxed after the public pension deduction (at least ¥1.1m from 65).":"正常年齡為 65 歲。你可由 60 歲起申領，每提早一個月減 0.4%（60 歲減 24%），或延遲至 75 歲，每月多 0.7%（75 歲多 84%）。年金扣除公共年金扣除後課稅（65 歲起最少 ¥110 萬）。","iDeCo and company DC contributions are fully deductible from income tax and resident tax (not from social insurance). From December 2026 the limit for employees is ¥62,000 a month including your employer’s DC contributions (it was ¥23,000 without a company plan).":"iDeCo 及公司 DC 供款可全數從所得稅及住民稅中扣除（不包括社會保險）。自 2026 年 12 月起，僱員上限為每月 ¥62,000，包括僱主的 DC 供款（沒有公司計劃時原為 ¥23,000）。","iDeCo is a personal defined-contribution pension: contributions reduce income and resident tax, gains are tax-free, and the money is locked until 60. Taken as a lump sum it is taxed as retirement income after a deduction of ¥400,000 a year of membership (¥700,000 after 20 years), so most savers pay little or no tax; shown here as tax-free. Gains in a taxable account pay 20.315%.":"iDeCo 是個人定額供款退休金：供款可減少所得稅及住民稅，收益免稅，款項鎖定至 60 歲。一筆過提取時作退職收入課稅，每參加一年可扣除 ¥400,000（20 年後 ¥700,000），所以大部分儲蓄者繳稅很少或不用繳稅；這裡以免稅顯示。應課稅帳戶的收益須繳 20.315%。","10 days of paid leave after 6 months of service, rising by 1–2 days a year to 20 days after 6½ years; unused days carry over for 2 years, and employers must make sure you take at least 5 days a year. Public holidays falling on a Sunday move to the next working day, and a day between two holidays is also a holiday. Many companies also close from 29 December to 3 January (not a legal holiday).":"服務 6 個月後可享 10 天有薪假期，每年增加 1–2 天，6½ 年後達 20 天；未用的天數可結轉 2 年，僱主必須確保你每年至少放 5 天。落在星期日的公眾假期移至下一個工作日，兩個假日之間的一天亦為假日。很多公司亦在 12 月 29 日至 1 月 3 日休息（並非法定假期）。","6 weeks before and 8 weeks after the birth":"產前 6 週及產後 8 週","Two thirds of pay from health insurance, plus a ¥500,000 childbirth lump sum":"醫療保險支付薪金的三分之二，另加 ¥500,000 生育一次性津貼","Childcare leave":"育兒假","Each parent until the child is 1 (up to 2 without a daycare place); fathers can also take up to 4 weeks in the first 8 weeks":"每名家長至子女 1 歲（沒有托兒名額最多至 2 歲）；父親亦可在首 8 週內放最多 4 週","67% of pay for 180 days, then 50% (tax- and premium-free); 80% for up to 28 days when both parents take leave":"首 180 天為薪金的 67%，其後 50%（免稅及免保費）；父母雙方都放假時最多 28 天為 80%","Child allowance":"兒童津貼","¥15,000 a month under 3 and ¥10,000 from 3 to 18 (¥30,000 from the third child), no income limit":"3 歲以下每月 ¥15,000，3 至 18 歲 ¥10,000（第三名子女起 ¥30,000），不設收入上限","Not taxed, paid every two months":"不用課稅，每兩個月發放","Sickness benefit":"傷病津貼","From the 4th day off sick, for up to 1½ years (no statutory sick pay from the employer)":"由病假第 4 天起，最多 1½ 年（僱主沒有法定病假薪酬）","Two thirds of pay from health insurance":"醫療保險支付薪金的三分之二","Dismissed by the employer (company reasons)":"被僱主解僱（公司原因）","Dismissal and notice":"解僱及通知期","A dismissal needs an objectively reasonable cause, or it is void (Labour Contract Act art. 16). The employer must give 30 days’ notice or 30 days’ average pay. There is no statutory severance pay; many companies pay a retirement allowance under their own rules, which is taxed lightly as retirement income (deduction of ¥400,000 a year of service, ¥700,000 after 20 years, half of the rest taxed).":"解僱須有客觀合理的原因，否則無效（《勞動契約法》第 16 條）。僱主須給予 30 天通知或 30 天平均薪金。沒有法定遣散費；很多公司按自己的規則支付退職金，並作退職收入輕度課稅（每服務一年扣除 ¥400,000，20 年後 ¥700,000，餘額一半課稅）。","The basic allowance is 50–80% of your average daily wage of the last 6 months (45–80% at 60–64), from 1 August 2026 between ¥2,562 and ¥9,110 a day depending on age. After a dismissal it lasts 90–330 days by age and years insured; after resigning 90–150 days, starting after a 1-month restriction.":"基本津貼為你最近 6 個月平均日薪的 50–80%（60–64 歲為 45–80%），自 2026 年 8 月 1 日起視乎年齡每天 ¥2,562 至 ¥9,110。被解僱後按年齡及投保年數為期 90–330 天；辭職後 90–150 天，並在 1 個月限制期後開始。","Up to ¥1.78m of pay a year there is no income tax in 2026 and 2027.":"2026 及 2027 年，每年薪金 ¥178 萬以內不用繳所得稅。","iDeCo contributions cut both income tax and resident tax; from December 2026 employees can put in up to ¥62,000 a month.":"iDeCo 供款可同時減少所得稅及住民稅；自 2026 年 12 月起僱員每月最多可供款 ¥62,000。","Child allowance is shown separately (¥10,000 a month per child aged 3–18, ¥15,000 under 3, ¥30,000 from the third child). Spouses file separately; the spouse and dependant deductions for a low-earning spouse or children aged 16–22 are not modelled.":"兒童津貼分開顯示（3–18 歲每名子女每月 ¥10,000，3 歲以下 ¥15,000，第三名子女起 ¥30,000）。配偶分開報稅；未計及低收入配偶或 16–22 歲子女的配偶及受養人扣除。","30 days’ pay in lieu of notice":"30 天代通知金","14 weeks at two thirds of pay, then childcare leave at 67% / 50% until age 1":"14 週按薪金的三分之二，其後育兒假按 67% / 50% 至 1 歲","Up to 4 weeks after the birth at 67% (80% with the 2025 top-up)":"出生後最多 4 週，67%（連 2025 年補足為 80%）","Each parent until the child is 1 (up to 2)":"每名家長至子女 1 歲（最多 2 歲）","Two thirds from health insurance from day 4":"由第 4 天起醫療保險支付三分之二","Annual tax and premiums for one employee in Tokyo (Kyokai Kenpo rates) with the 2026 deductions; resident tax is applied to the same year although it is charged a year later. Spouse and dependant deductions, the hometown tax donation (furusato nōzei), housing loan credit in the salary view, company health insurance societies with other rates and the 2026 change from March to April in the premiums are not modelled.":"一名在東京的僱員（協會健保費率）按 2026 年扣除計算的年度稅款及保費；住民稅雖然在一年後徵收，但套用於同一年。未計及配偶及受養人扣除、故鄉納稅捐款（furusato nōzei）、薪金視圖中的住宅貸款抵免、其他費率的公司健保組合，以及 2026 年保費由 3 月改為 4 月的變動。","Official sources: National Tax Agency (Tax Answer 1199 basic deduction and 1410 employment income deduction, 2026), Ministry of Finance (FY2026 tax reform outline), Ministry of Internal Affairs and city notices (resident tax), Japan Health Insurance Association (Tokyo premium table from March 2026), Ministry of Health, Labour and Welfare (pension amounts FY2026, employment insurance rate FY2026, basic allowance from 1 August 2026, child allowance, 2025 abridged life table), Japan Pension Service, Edogawa City (national health insurance 2026), Statistics Bureau (Family Income and Expenditure Survey 2025, Housing and Land Survey 2023), Ministry of Land, Infrastructure, Transport and Tourism (housing loan tax credit).":"官方來源：國稅廳（Tax Answer 1199 基礎扣除及 1410 受僱收入扣除，2026）、財務省（2026 財政年度稅制改革大綱）、總務省及各市通知（住民稅）、全國健康保險協會（2026 年 3 月起東京保費表）、厚生勞動省（2026 財政年度年金金額、2026 財政年度僱傭保險費率、2026 年 8 月 1 日起的基本津貼、兒童津貼、2025 年簡易生命表）、日本年金機構、江戶川區（2026 年國民健康保險）、統計局（2025 年家計調查、2023 年住宅及土地統計調查）、國土交通省（住宅貸款稅務抵免）。","Income tax on a taxable income of ¥5,000,000":"應課稅收入 ¥5,000,000 的所得稅","Employment income on pay of ¥5,000,000 (2026)":"薪金 ¥5,000,000 的受僱收入（2026）","Employment income on pay of ¥1,500,000 (2026)":"薪金 ¥1,500,000 的受僱收入（2026）","Basic deduction 2026, total income ¥3,000,000":"2026 年基礎扣除，總收入 ¥3,000,000","Monthly employee premiums on ¥300,000, age 35 (health + child levy + pension)":"每月 ¥300,000、35 歲的僱員保費（醫療 + 育兒徵費 + 年金）","Monthly employee premiums on ¥500,000, age 45 (incl. care insurance)":"每月 ¥500,000、45 歲的僱員保費（包括長期護理保險）","Maximum monthly employee pension premium":"每月僱員年金保費上限","Full basic pension, fiscal year 2026 (per month)":"2026 財政年度足額基礎年金（每月）","Daily basic allowance on a daily wage of ¥9,000 (under 60)":"日薪 ¥9,000 的每日基本津貼（60 歲以下）","Maximum daily basic allowance, age 30–44":"30–44 歲每日基本津貼上限","Benefit days after a dismissal, age 50, 25 years insured":"被解僱後的津貼日數，50 歲，投保 25 年","Child allowance, 2 children aged 3–18 (per year)":"兒童津貼，2 名 3–18 歲子女（每年）","National pension contributions, fiscal year 2026 (per year)":"2026 財政年度國民年金供款（每年）","IMSS quota (paid by your employer at the minimum wage)":"IMSS 份額（以最低工資計由你的僱主支付）","IMSS social security, employee share (about 2.4%)":"IMSS 社會保障，僱員部分（約 2.4%）","ISR income tax on the monthly salary (after the employment subsidy)":"月薪的 ISR 所得稅（扣除就業補貼後）","ISR on the aguinaldo and bonuses (30 UMA of aguinaldo exempt)":"Aguinaldo 及花紅的 ISR（30 UMA 的 aguinaldo 豁免）","Aguinaldo (year-end bonus) included in your yearly pay":"已計入年薪的 aguinaldo（年終花紅）","Vacation premium (25% of 12 holiday days, paid on top)":"假期津貼（12 天假期的 25%，另行支付）","Employment subsidy credited against your ISR (per year)":"抵扣你 ISR 的就業補貼（每年）","Employer IMSS, retirement (SAR) and Infonavit housing 5%":"僱主 IMSS、退休（SAR）及 Infonavit 住屋 5%"," You started contributing before July 1997, so you can choose the 1973-law pension instead (based on your last 250 weeks of salary), which is often higher; it is not modelled.":" 你在 1997 年 7 月前開始供款，所以可選擇 1973 年法例的退休金（按你最後 250 週的薪金計算），通常較高；這裡未有計算。","AFORE account: about {b} saved (2% retirement + the employer’s old-age quota, rising to 2030, + your 1.125%, at a 3% real return), paid as {a} a month over your expected {n} years. You need age 60 (65 for old age) and {w} weeks in {y} (you have about {k}).{f} From 65 everyone also gets the Pensión Bienestar of MXN 3,200 a month (MXN 6,400 every two months).{l}":"AFORE 帳戶：約已儲蓄 {b}（2% 退休 + 僱主的老年供款（逐步提高至 2030 年）+ 你的 1.125%，實質回報 3%），在你預期的 {n} 年內每月支付 {a}。你須年滿 60 歲（老年為 65 歲）並在 {y} 年有 {w} 週供款（你約有 {k} 週）。{f} 65 歲起每人亦可領取每月 MXN 3,200 的 Pensión Bienestar（每兩個月 MXN 6,400）。{l}"," The Pension Fund for Wellbeing tops this up to your last salary ({p}, up to MXN 17,885.85 in 2026).":" 福祉退休基金會把此金額補足至你最後的薪金（{p}，2026 年最多 MXN 17,885.85）。","No compulsory social security (voluntary IMSS not included)":"沒有強制社會保障（不包括自願 IMSS）","Constitutional indemnity (3 months of integrated pay)":"憲法賠償（3 個月綜合薪金）","20 days per year of service (when the employer refuses reinstatement)":"每服務一年 20 天（僱主拒絕復職時）","Seniority premium (12 days a year, pay capped at 2 minimum wages)":"年資津貼（每年 12 天，薪金上限為 2 倍最低工資）","Seniority premium (12 days a year, after 15 years)":"年資津貼（每年 12 天，15 年後）","Holidays":"假期","Dismissal without cause":"無理由解僱","None required (written notice of the reason)":"毋須通知（須書面說明理由）","LFT art. 47":"LFT 第 47 條","No federal unemployment insurance: you can withdraw part of your AFORE (retiro por desempleo), and Mexico City pays a local unemployment insurance":"沒有聯邦失業保險：你可提取部分 AFORE（retiro por desempleo），而墨西哥城亦設有地方失業保險","Mexico":"墨西哥","Tax regime":"稅制","RESICO simplified regime (1%–2.5% of revenue, up to MXN 3.5m)":"RESICO 簡化制度（收入的 1%–2.5%，最多 MXN 350 萬）","Business and professional activity (tax on profit)":"商業及專業活動（按利潤課稅）","Include 20 days per year (employer refuses reinstatement)":"包括每年 20 天（僱主拒絕復職）","ISR income tax 2026":"2026 年 ISR 所得稅","Employers withhold ISR each month with the 2026 tariff (Anexo 8, updated by 13.21% for inflation): 1.92% on the first MXN 844.59 rising to 35% above MXN 425,642 a month. The employment subsidy (MXN 535.65 a month for pay up to MXN 11,492.66) reduces the tax but is not paid out. The aguinaldo is tax-free up to 30 UMA (MXN 3,519.30) and the vacation premium up to 15 UMA.":"僱主每月按 2026 年稅表（Anexo 8，按通脹上調 13.21%）預扣 ISR：首 MXN 844.59 為 1.92%，每月超過 MXN 425,642 升至 35%。就業補貼（月薪最多 MXN 11,492.66 者每月 MXN 535.65）可減少稅款，但不會發放現金。Aguinaldo 在 30 UMA（MXN 3,519.30）以內免稅，假期津貼在 15 UMA 以內免稅。","IMSS, AFORE and Infonavit":"IMSS、AFORE 及 Infonavit","Contributions use the integrated daily wage (salary plus aguinaldo and vacation premium, capped at 25 UMA = MXN 2,932.75 a day). Employees pay about 2.4% (plus 0.4% above 3 UMA). Employers pay much more: health, disability, childcare, 2% retirement plus an old-age quota rising every year until 2030 (up to 7.513% in 2026), and 5% to Infonavit for housing; states add a payroll tax of about 3%. Minimum wage MXN 315.04 a day (MXN 440.87 in the northern border zone).":"供款按綜合日薪計算（薪金加 aguinaldo 及假期津貼，上限為 25 UMA = 每天 MXN 2,932.75）。僱員繳付約 2.4%（3 UMA 以上另加 0.4%）。僱主支付多得多：醫療、傷殘、托兒、2% 退休，另加每年遞增至 2030 年的老年供款（2026 年最高 7.513%），以及 5% 給 Infonavit 作住屋；各州另徵約 3% 薪俸稅。最低工資每天 MXN 315.04（北部邊境區 MXN 440.87）。","Aguinaldo and holidays":"Aguinaldo 及假期","Every employee gets an aguinaldo of at least 15 days’ pay before 20 December (shown as 12.5 salaries a year; many employers pay 30 days), and a vacation premium of at least 25% of holiday pay.":"每名僱員在 12 月 20 日前可獲至少 15 天薪金的 aguinaldo（以每年 12.5 次薪金顯示；很多僱主支付 30 天），以及至少相當於假期薪酬 25% 的假期津貼。","Federal Labour Law":"《聯邦勞工法》","The legal week is 48 hours in 2026; the constitutional reform of March 2026 cuts it by 2 hours a year from 2027 to 40 hours in 2030. The first 9 overtime hours a week (at most 3 a day, 3 times a week) are paid double and any further hours triple; from 2027 up to 12 overtime hours a week are allowed. Sunday work earns a 25% premium, and work on a rest day or public holiday is paid triple.":"2026 年法定每週工時為 48 小時；2026 年 3 月的憲法改革由 2027 年起每年減 2 小時，至 2030 年為 40 小時。每週首 9 小時超時工作（每天最多 3 小時，每週最多 3 次）支付雙倍，其後支付三倍；2027 年起每週最多可超時工作 12 小時。星期日工作可獲 25% 津貼，休息日或公眾假期工作支付三倍。","Half of double-time overtime is tax-free up to 5 UMA a week (all of it for minimum-wage earners); not applied in this calculator.":"雙倍超時薪酬的一半在每週 5 UMA 以內免稅（最低工資收入者全數免稅）；本計算機未有套用。","9 h / week (3 h a day)":"每週 9 小時（每天 3 小時）","RESICO and professional activity":"RESICO 及專業活動","Under RESICO, individuals with revenue up to MXN 3.5m a year pay ISR of 1% to 2.5% of revenue with no deductions. Otherwise business and professional income is taxed on profit with the normal tariff. Self-employed people have no compulsory IMSS; voluntary IMSS and VAT (16%, usually charged to clients) are not included.":"根據 RESICO，每年收入最多 MXN 350 萬的個人按收入的 1% 至 2.5% 繳 ISR，不設扣除。否則商業及專業收入按利潤以正常稅表課稅。自僱人士沒有強制 IMSS；不包括自願 IMSS 及增值稅（16%，通常向客戶收取）。","AFORE pension (1997 law)":"AFORE 退休金（1997 年法例）","People who started after 1 July 1997 retire on their AFORE individual account. You need age 65 (or 60 with a smaller pension) and 875 weeks of contributions in 2026, rising by 25 a year to 1,000 in 2031. The balance buys an annuity or a programmed withdrawal; with too few weeks you take the money as a lump sum. A guaranteed minimum pension applies by age, weeks and salary.":"1997 年 7 月 1 日後開始工作的人士以 AFORE 個人帳戶退休。2026 年須年滿 65 歲（或 60 歲領取較少退休金）並供款 875 週，每年增加 25 週，至 2031 年為 1,000 週。結餘可購買年金或作分期提取；週數不足則一筆過提取。按年齡、週數及薪金設保證最低退休金。","Pension Fund for Wellbeing and Pensión Bienestar":"福祉退休基金及 Pensión Bienestar","Since 2024 the Pension Fund for Wellbeing tops up the IMSS old-age pension of 1997-law workers retiring at 65 or later to 100% of their last salary, if that salary is at most MXN 17,885.85 a month (2026). Separately, everyone aged 65 or over receives the non-contributory Pensión Bienestar of MXN 6,400 every two months. Pensions are tax-free up to 15 UMA a month.":"自 2024 年起，福祉退休基金為 65 歲或以後退休的 1997 年法例工人，把 IMSS 老年退休金補足至其最後薪金的 100%，前提是該薪金每月最多 MXN 17,885.85（2026）。另外，65 歲或以上的每人可領取非供款式的 Pensión Bienestar，每兩個月 MXN 6,400。退休金在每月 15 UMA 以內免稅。","Voluntary AFORE contributions are deductible up to 10% of your income and 5 yearly UMA ({l} for you). Withdrawals before retirement are taxed.":"自願 AFORE 供款最多可扣除收入的 10% 及 5 個年度 UMA（你的上限為 {l}）。退休前提取須課稅。","Voluntary contributions to your AFORE (long-term, deductible) are added to the same account as your compulsory savings and paid out with your pension, tax-free up to 15 UMA a month. Many employers also offer a savings fund (fondo de ahorro) with matching contributions. Real interest in a taxable account is taxed at your marginal rate (20% used).":"向你的 AFORE 作自願供款（長期、可扣除）會存入與強制儲蓄相同的帳戶，並與退休金一同支付，每月 15 UMA 以內免稅。很多僱主亦提供有配對供款的儲蓄基金（fondo de ahorro）。應課稅帳戶的實質利息按你的邊際稅率課稅（採用 20%）。","Benito Juárez’s birthday":"貝尼托·華雷斯誕辰","Presidential inauguration":"總統就職日","Revolution Day":"革命紀念日","Since 2023 paid holidays are 12 working days after the first year, rising by 2 days a year to 20 in year 5 and then by 2 days every 5 years, with a vacation premium of at least 25%. The mandatory rest days of the Federal Labour Law are shown; Holy Thursday, Good Friday, 12 December and 2 November are common days off but not obligatory, and election days are also rest days.":"自 2023 年起，首年後有薪假期為 12 個工作天，每年增加 2 天，第 5 年達 20 天，其後每 5 年增加 2 天，並有至少 25% 的假期津貼。顯示的是《聯邦勞工法》規定的強制休息日；聖星期四、耶穌受難節、12 月 12 日及 11 月 2 日是常見的休假日但並非強制，選舉日亦為休息日。","12 weeks (6 before and 6 after the birth; up to 4 can be moved to after)":"12 週（產前 6 週及產後 6 週；最多 4 週可移至產後）","100% of the integrated wage from IMSS (30 weeks of contributions needed)":"IMSS 支付綜合工資的 100%（須有 30 週供款）","5 working days":"5 個工作天","Full pay from the employer":"僱主支付全薪","Two 30-minute breaks a day (or one hour less work) for up to 6 months":"每天兩次 30 分鐘休息（或少做一小時），最長 6 個月","Childcare":"托兒","IMSS daycare (guarderías) for children from 43 days to 4 years":"IMSS 托兒所（guarderías），照顧 43 天至 4 歲的兒童","Free for insured parents":"受保家長免費","IMSS sickness benefit from the 4th day, up to 52 weeks":"由第 4 天起的 IMSS 疾病津貼，最多 52 週","60% of the integrated wage":"綜合工資的 60%","Dismissed without just cause":"無合理理由被解僱","The employer owes 3 months of integrated pay (art. 48 and 50 LFT), 20 days per year of service when it refuses to reinstate you (commonly paid in settlements), and the seniority premium of 12 days per year with pay capped at twice the minimum wage (art. 162). The settlement (finiquito) also pays outstanding pay, the pro-rata aguinaldo, holidays and vacation premium. 90 UMA per year of service are tax-free; the rest is taxed at the average rate of your last monthly salary.":"僱主須支付 3 個月綜合薪金（LFT 第 48 及 50 條）；拒絕讓你復職時，每服務一年另付 20 天（和解時常見）；以及每年 12 天的年資津貼，薪金上限為最低工資的兩倍（第 162 條）。和解結算（finiquito）亦包括未付薪金、按比例的 aguinaldo、假期及假期津貼。每服務一年 90 UMA 免稅；其餘按你最後月薪的平均稅率課稅。","Resignation and unemployment":"辭職及失業","If you resign you get the finiquito and, after 15 years, the seniority premium. There is no federal unemployment insurance; after 46 days without work you can withdraw part of your AFORE retirement savings, and Mexico City runs its own unemployment insurance.":"如你辭職，可獲 finiquito，服務滿 15 年後另獲年資津貼。沒有聯邦失業保險；失業 46 天後，你可提取部分 AFORE 退休儲蓄，而墨西哥城設有自己的失業保險。","Up to MXN 11,492.66 a month the employment subsidy of MXN 535.65 lowers your ISR every month.":"每月 MXN 11,492.66 以內，MXN 535.65 的就業補貼每月可降低你的 ISR。","Check your AFORE statement and register your account: the employer’s contributions rise every year until 2030, and the Infonavit 5% can go towards a home loan.":"查閱你的 AFORE 結單並登記你的帳戶：僱主供款每年遞增至 2030 年，而 Infonavit 的 5% 可用於住屋貸款。","There is no universal child benefit; the Rita Cetina scholarship is paid per family for pupils in public secondary schools (not included). Spouses file separately.":"沒有普及兒童福利金；Rita Cetina 獎學金按家庭發放給公立中學學生（未包括在內）。配偶分開報稅。","3 months + 20 days a year + seniority premium":"3 個月 + 每年 20 天 + 年資津貼","12 weeks at 100% (IMSS)":"12 週 100%（IMSS）","5 working days at full pay":"5 個工作天全薪","60% from day 4 (IMSS)":"由第 4 天起 60%（IMSS）","Monthly withholding for one employee with the 2026 tariff, the employment subsidy and the minimum aguinaldo; the annual adjustment can change the final tax. Personal deductions in the annual return (medical, school fees, mortgage interest), PTU profit sharing, savings funds, food vouchers and the state payroll tax are not modelled.":"一名僱員按 2026 年稅表、就業補貼及最低 aguinaldo 計算的每月預扣；年度調整可能改變最終稅款。未計及年度報稅中的個人扣除（醫療、學費、按揭利息）、PTU 分紅、儲蓄基金、膳食券及州薪俸稅。","Official sources: SAT (Anexo 8 RMF 2026 tariffs), DOF (employment subsidy decree of 31 December 2025, pension reform of 16 December 2020, 40-hour reform of 3 March 2026), INEGI (UMA 2026, INPC, ENIGH 2024), CONASAMI (minimum wages 2026), IMSS (Ley del Seguro Social, Pension Fund for Wellbeing 2026), Secretaría de Bienestar, Ley Federal del Trabajo, CONSAR.":"官方來源：SAT（Anexo 8 RMF 2026 稅表）、DOF（2025 年 12 月 31 日就業補貼法令、2020 年 12 月 16 日退休金改革、2026 年 3 月 3 日 40 小時改革）、INEGI（2026 年 UMA、INPC、ENIGH 2024）、CONASAMI（2026 年最低工資）、IMSS（Ley del Seguro Social、2026 年福祉退休基金）、Secretaría de Bienestar、Ley Federal del Trabajo、CONSAR。","Monthly ISR on a salary of MXN 20,000":"月薪 MXN 20,000 的每月 ISR","Monthly ISR on MXN 10,000 after the employment subsidy":"扣除就業補貼後 MXN 10,000 的每月 ISR","Employment subsidy per month (February–December 2026)":"每月就業補貼（2026 年 2–12 月）","Tax-free part of the aguinaldo (30 UMA)":"Aguinaldo 的免稅部分（30 UMA）","IMSS employee quota per day on an integrated wage of MXN 500":"綜合工資 MXN 500 的 IMSS 僱員每日份額","Employer old-age (CEAV) rate in 2026, pay above 4 UMA":"2026 年僱主老年（CEAV）費率，薪金超過 4 UMA","Weeks of contributions needed for a pension in 2026":"2026 年領取退休金所需的供款週數","Pensión Bienestar for people aged 65+ (per month)":"65 歲或以上人士的 Pensión Bienestar（每月）","Pension Fund for Wellbeing ceiling 2026 (per month)":"2026 年福祉退休基金上限（每月）","Seniority premium per year at a high salary (12 days at 2 minimum wages)":"高薪人士每年的年資津貼（12 天，按 2 倍最低工資）","Tax-free severance per year of service (90 UMA)":"每服務一年的免稅遣散費（90 UMA）","Paid holidays in the 6th year of service (days)":"服務第 6 年的有薪假期（天）","RESICO tax on MXN 400,000 of yearly revenue":"每年收入 MXN 400,000 的 RESICO 稅款","Real estate agent fee, legal maximum (3% + ¥60,000 + 10% consumption tax)":"地產代理佣金法定上限（3% + ¥60,000 + 10% 消費稅）","Stamp duty on the sale contract (reduced rate to March 2027) and the loan contract":"買賣合約印花稅（2027 年 3 月前的減免稅率）及貸款合約印花稅","Registration tax, real estate acquisition tax and judicial scrivener (estimate, about 1%)":"登錄許可稅、不動產取得稅及司法書士（估計，約 1%）","Loan guarantee and bank fees (estimate, about 2.2% of the loan)":"貸款保證及銀行費用（估計，約貸款的 2.2%）","Acquisition tax ISAI (set by each state, about 2–4.5%; 3% used)":"購置稅 ISAI（各州自定，約 2–4.5%；採用 3%）","Notary, appraisal and public registry (estimate, about 2%)":"公證、估價及公共登記（估計，約 2%）","Bank opening fee (estimate, about 1% of the loan)":"銀行開戶費（估計，約貸款的 1%）","Housing loan credit: 0.7% of the year-end balance (up to ¥20 million for an ordinary existing home, 10 years; more and 13 years for energy-efficient homes), limited to your income tax plus part of the resident tax (at most ¥97,500)":"住宅貸款抵免：年底結餘的 0.7%（一般現有物業最多 ¥2,000 萬，10 年；節能物業金額更高並為 13 年），以你的所得稅加部分住民稅為限（最多 ¥97,500）","Real interest (interest above inflation, estimated with 3.5%) on a home loan of up to 750,000 UDIs is a personal deduction in the annual return, within the overall cap of 15% of income or 5 yearly UMA; worth your top ISR rate":"最多 750,000 UDI 住屋貸款的實質利息（超出通脹的利息，以 3.5% 估算）可在年度報稅中作個人扣除，以收入的 15% 或 5 個年度 UMA 的整體上限為限；價值等於你的最高 ISR 稅率","No official limits. Japanese banks often lend up to 100% of the price; the public Flat 35 loan caps all loan payments at 30% of gross income below ¥4 million and 35% above, and charges more when the loan exceeds 90% of the price.":"沒有官方上限。日本銀行通常借出樓價的 100%；公營的 Flat 35 貸款規定所有貸款供款在收入低於 ¥400 萬時最多為稅前收入的 30%，以上 35%，而貸款超過樓價 90% 時收費較高。","No binding borrower limits. Banks usually lend up to 80–90% of the value with payments of about 30–40% of income; Infonavit and Fovissste loans use a points system and your housing account, and can be combined with a bank loan (Cofinavit).":"沒有具約束力的借款人上限。銀行通常借出物業價值的 80–90%，供款約為收入的 30–40%；Infonavit 及 Fovissste 貸款採用積分制及你的住屋帳戶，並可與銀行貸款合併（Cofinavit）。","Your iDeCo":"你的 iDeCo","Your AFORE":"你的 AFORE","Gross plus employer social security and TFR. You take home {p}.":"稅前薪金加僱主社會保障及 TFR。你實收 {p}。","Gross plus employer social security. You take home {p}.":"稅前薪金加僱主社會保障。你實收 {p}。","Legal minimum annual leave, 5-day week":"法定最低年假，5 天工作週","State fee to register a €150,000 home":"€150,000 物業的政府登記費","CAS pension contribution 25% (incl. 4.75% to Pillar II)":"CAS 退休金供款 25%（包括 4.75% 撥入第二支柱）","CASS health contribution 10%":"CASS 醫療供款 10%","Personal deduction (per year)":"個人扣除（每年）","RON 200 a month free of tax and contributions (minimum wage)":"每月 RON 200 免稅及免供款（最低工資）","Employer work insurance contribution (CAM) 2.25%":"僱主工作保險供款（CAM）2.25%","Public pension: {p} contribution points (your pay divided by the average gross wage of RON 9,192, year by year) plus {s} stability points for the years above 25, times the reference value of RON 81 (frozen in 2026). Pension age is {a} in 2026 (women’s age rises to 65 by 2035) with at least 15 years. Above RON 3,000 a month pensions pay 10% health contribution and 10% income tax. Pillar II (4.75% of pay) pays its own pension on top.":"公共退休金：{p} 個供款點數（你的薪金除以 RON 9,192 的平均稅前工資，逐年計算）另加超過 25 年部分的 {s} 個穩定點數，乘以參考值 RON 81（2026 年凍結）。2026 年退休年齡為 {a}（女性年齡至 2035 年升至 65 歲），須至少 15 年。退休金每月超過 RON 3,000 須繳 10% 醫療供款及 10% 所得稅。第二支柱（薪金的 4.75%）另行支付其退休金。","CAS 25% and CASS 10% for a PFA":"PFA 的 CAS 25% 及 CASS 10%","{u} a month for {n} months (75% of the RON 660 social reference indicator + {p} of your average gross pay)":"每月 {u}，為期 {n} 個月（RON 660 社會參考指標的 75% + 你平均稅前薪金的 {p}）","{n} months, RON 495 + {p} of pay":"{n} 個月，RON 495 + 薪金的 {p}","20 working days (45 for managers)":"20 個工作天（管理人員 45 天）","20 working days":"20 個工作天","Labour Code art. 75 and 81":"《勞工法》第 75 及 81 條","Romania":"羅馬尼亞","Contributions and income tax 2026":"2026 年供款及所得稅","Employees pay 25% CAS for pension (4.75% of it goes to the private Pillar II fund) and 10% CASS for health; income tax is 10% of pay after contributions and the personal deduction. The employer only pays a 2.25% work insurance contribution (CAM).":"僱員繳付 25% CAS 作退休金（其中 4.75% 撥入私人第二支柱基金）及 10% CASS 作醫療；所得稅為扣除供款及個人扣除後薪金的 10%。僱主只須繳付 2.25% 工作保險供款（CAM）。","Personal deduction and minimum wage":"個人扣除及最低工資","The personal deduction is 20% of the minimum wage for monthly pay up to the minimum wage (25%, 30%, 35% and 45% with 1, 2, 3 or 4+ dependants) and falls by 0.5 points for each RON 50 above it, ending at the minimum wage + RON 2,000. The minimum wage is RON 4,325 from 1 July 2026 (RON 4,050 before); for workers on the minimum wage RON 200 a month (RON 300 until June) is free of tax and contributions while gross pay stays at or below RON 4,600.":"月薪不超過最低工資時，個人扣除為最低工資的 20%（有 1、2、3 或 4 名或以上受養人為 25%、30%、35% 及 45%），每超出 RON 50 減 0.5 個百分點，至最低工資 + RON 2,000 時為零。2026 年 7 月 1 日起最低工資為 RON 4,325（之前 RON 4,050）；領取最低工資的工人只要稅前薪金不超過 RON 4,600，每月 RON 200（6 月前 RON 300）免稅及免供款。","Overtime is first compensated with paid time off within the next 60 days; if that is not possible it is paid with at least 75% extra. Working time may not exceed 48 hours a week on average. Night work earns at least 25% extra (or one hour less work), and work on public holidays is paid double if no time off is given.":"超時工作首先在其後 60 天內以有薪補假補償；如不可行，則至少額外 75% 支付。工時平均每週不得超過 48 小時。夜間工作至少額外 25%（或少做一小時），公眾假期工作如沒有補假則支付雙倍。","PFA (sole trader, real system)":"PFA（獨資經營者，實際制度）","Net income is taxed at 10%. CAS of 25% is due on 12 minimum wages (RON 48,600) when income is between 12 and 24 minimum wages and on 24 (RON 97,200) above; CASS of 10% applies to income between 6 and 72 minimum wages. For 2026 income the thresholds use the RON 4,050 minimum wage of 1 January 2026.":"淨收入按 10% 課稅。收入介乎 12 至 24 倍最低工資時，按 12 倍最低工資（RON 48,600）繳 25% CAS，以上則按 24 倍（RON 97,200）；收入介乎 6 至 72 倍最低工資時繳 10% CASS。2026 年收入的門檻採用 2026 年 1 月 1 日 RON 4,050 的最低工資。","Points system (Law 360/2023)":"點數制度（第 360/2023 號法律）","Each year adds points equal to your gross pay divided by the national average gross wage; for years above 25, stability points are added (0.5 a year for years 26–30, 0.75 for 31–35 and 1 after 35). The pension is total points × the reference value, RON 81 since 2024 and frozen in 2026.":"每年增加的點數等於你的稅前薪金除以全國平均稅前工資；超過 25 年的年份另加穩定點數（第 26–30 年每年 0.5，第 31–35 年 0.75，35 年後 1）。退休金 = 總點數 × 參考值，自 2024 年起為 RON 81，2026 年凍結。","65 for men; for women 62 years and 7 months from July 2026, rising to 65 by 2035, with a full career of 35 years (women 33 years and 5 months) and at least 15 years. Early retirement is possible up to 5 years before with a full career, with a reduction.":"男性 65 歲；女性由 2026 年 7 月起為 62 歲 7 個月，至 2035 年升至 65 歲，完整職業生涯為 35 年（女性 33 年 5 個月），並須至少 15 年。有完整職業生涯者可最多提早 5 年退休，須扣減。","Pillar III contributions are deductible from the income tax base up to the equivalent of €400 a year (about RON 2,000); the employer can also contribute up to €400 a year tax-free.":"第三支柱供款最多可從所得稅基中扣除每年相當於 €400 的金額（約 RON 2,000）；僱主亦可每年免稅供款最多 €400。","Voluntary private pensions (Pillar III): contributions up to €400 a year reduce income tax; payouts from 60 are taxed like pensions (10% income tax above RON 3,000 a month). Pillar II, financed from your CAS, pays a separate pension on top of the state one.":"自願私人退休金（第三支柱）：每年最多 €400 的供款可減少所得稅；60 歲起的提取與退休金一樣課稅（每月超過 RON 3,000 部分繳 10% 所得稅）。由你的 CAS 資助的第二支柱在國家退休金以外另行支付退休金。","Day after New Year":"新年翌日","St John the Baptist":"施洗者聖約翰日","Union of the Romanian Principalities":"羅馬尼亞公國統一日","Orthodox Good Friday":"東正教耶穌受難節","Orthodox Easter Sunday":"東正教復活節星期日","Orthodox Easter Monday":"東正教復活節星期一","Orthodox Pentecost":"東正教聖靈降臨節","St Andrew’s Day":"聖安德烈日","At least 20 working days of paid leave a year; collective agreements and seniority often add more. The public holidays follow the Orthodox calendar (Easter and Pentecost); when Whit Monday falls on 1 June (Children’s Day), as in 2026, it is a single day off.":"每年至少 20 個工作天有薪假期；集體協議及年資通常會加多。公眾假期依照東正教曆（復活節及聖靈降臨節）；如聖靈降臨節星期一落在 6 月 1 日（兒童節），例如 2026 年，則只放一天。","126 days (63 before and 63 after the birth)":"126 天（產前 63 天及產後 63 天）","85% of your average insured income":"你平均投保收入的 85%","Child-raising leave":"育兒假","Until the child is 2 (3 with a disability); at least 2 months are reserved for the other parent":"直至子女 2 歲（殘疾子女 3 歲）；至少 2 個月保留給另一名家長","85% of average net income, within a minimum and maximum":"平均淨收入的 85%，設最低及最高金額","10 working days (15 after a childcare course)":"10 個工作天（完成育兒課程後 15 天）","State child allowance":"國家兒童津貼","RON 719 a month under 2, RON 292 from 2 to 18":"2 歲以下每月 RON 719，2 至 18 歲 RON 292","Not taxed":"不用課稅","First 5 days paid by the employer, then by the health fund":"首 5 天由僱主支付，其後由醫療基金支付","75% of average income (from 2026 lower for short absences)":"平均收入的 75%（2026 年起短期缺勤較低）","Dismissed for reasons not related to me":"因與我無關的原因被解僱","When the employer dismisses you for reasons not related to you, the notice is at least 20 working days. The Labour Code sets no general severance pay; it is due only if a collective or individual agreement provides it (often 1–3 months’ pay in collective dismissals).":"僱主因與你無關的原因解僱你時，通知期至少 20 個工作天。《勞工法》沒有規定一般遣散費；只有在集體或個人協議訂明時才須支付（集體解僱時通常為 1–3 個月薪金）。","After at least 12 months of contributions in the last 24: 75% of the social reference indicator (RON 495) plus 3%, 5%, 7% or 10% of your average gross pay with at least 3, 5, 10 or 20 years insured; paid for 6 months (1–5 years), 9 months (5–10) or 12 months (10+).":"最近 24 個月內供款至少 12 個月後：社會參考指標（RON 495）的 75%，另加投保至少 3、5、10 或 20 年者平均稅前薪金的 3%、5%、7% 或 10%；發放 6 個月（1–5 年）、9 個月（5–10 年）或 12 個月（10 年以上）。","Between the minimum wage and RON 6,325 a month you still get part of the personal deduction; it shrinks by 0.5 points of the minimum wage for every RON 50 of extra pay.":"每月介乎最低工資至 RON 6,325 時，你仍可獲部分個人扣除；薪金每多 RON 50，扣除減少最低工資的 0.5 個百分點。","Part of your CAS (4.75% of gross pay) goes to your own Pillar II account; you can check the balance with your fund.":"你的部分 CAS（稅前薪金的 4.75%）撥入你自己的第二支柱帳戶；你可向你的基金查詢結餘。","The state child allowance (RON 292 a month from age 2 to 18, RON 719 under 2) is shown separately. Dependants raise the personal deduction for the parent who claims them.":"國家兒童津貼（2 至 18 歲每月 RON 292，2 歲以下 RON 719）分開顯示。受養人可提高申報家長的個人扣除。","126 days at 85%, then child-raising leave at 85% until age 2":"126 天 85%，其後育兒假 85% 至 2 歲","10 working days at full pay":"10 個工作天全薪","Until age 2, 2 months reserved for each parent":"直至 2 歲，每名家長保留 2 個月","75% (employer 5 days, then health fund)":"75%（僱主 5 天，其後醫療基金）","Monthly tax and contributions for one employee under the rules in force from 1 July 2026 (minimum wage RON 4,325, RON 200 untaxed), applied to the whole year. Exemptions for IT, construction and agriculture were abolished; meal vouchers, holiday vouchers and the deduction for young people are not modelled.":"一名僱員按 2026 年 7 月 1 日起生效的規則（最低工資 RON 4,325，RON 200 免稅）計算的每月稅款及供款，套用於全年。資訊科技、建造業及農業的豁免已取消；未計及膳食券、假期券及年輕人扣除。","Official sources: ANAF and the Fiscal Code (Law 227/2015, art. 76–78, 138^3–138^4, 148–170), Government Decision 146/2026 (minimum wage), Law 360/2023 and Law 141/2025 (pensions, CASS on pensions), CNPP, ANOFM (unemployment benefit, ISR), Labour Code, National Bank of Romania (lending limits), INS, Eurostat.":"官方來源：ANAF 及《財政法典》（第 227/2015 號法律，第 76–78、138^3–138^4、148–170 條）、第 146/2026 號政府決定（最低工資）、第 360/2023 及 141/2025 號法律（退休金、退休金的 CASS）、CNPP、ANOFM（失業津貼、ISR）、《勞工法》、羅馬尼亞國家銀行（貸款上限）、INS、Eurostat。","Net pay on the RON 4,325 minimum wage from July 2026":"2026 年 7 月起 RON 4,325 最低工資的實收","Personal deduction on RON 4,325 gross, no dependants":"稅前 RON 4,325 的個人扣除，無受養人","Personal deduction on RON 5,325 gross, no dependants":"稅前 RON 5,325 的個人扣除，無受養人","Pension after 35 years on the average wage (per month)":"按平均工資工作 35 年後的退休金（每月）","Basic unemployment benefit (75% of the ISR)":"基本失業津貼（ISR 的 75%）","Unemployment benefit duration with 12 years insured (months)":"投保 12 年的失業津貼期限（月）","PFA pension contribution (CAS) on RON 60,000 of net income":"淨收入 RON 60,000 的 PFA 退休金供款（CAS）","State child allowance, 2 children aged 2–18 (per year)":"國家兒童津貼，2 名 2–18 歲子女（每年）","Social insurance 9.4%":"社會保險 9.4%","Health insurance 5%":"醫療保險 5%","Income tax (19% / 25% / 30% / 35%)":"所得稅（19% / 25% / 30% / 35%）","Child tax bonus":"子女稅務獎金","Non-taxable part of the tax base":"稅基的免稅部分","Employer contributions (about 36%)":"僱主供款（約 36%）","Old-age pension: your average personal wage point {p} (your pay divided by the average wage) × {y} years × the current pension value of €19.7633 (2026). Pension age is about 64 (lower for older people and for mothers, by 6 months per child); you can retire up to 2 years earlier with 0.5% less per month. Pensions are not taxed, a 13th pension is paid each December, and the second pillar (if you joined it) pays its own pension.":"老年退休金：你的平均個人工資點數 {p}（你的薪金除以平均工資）× {y} 年 × 現行退休金值 €19.7633（2026）。退休年齡約 64 歲（較年長人士及母親較低，每名子女減 6 個月）；可提早最多 2 年退休，每月少 0.5%。退休金不用課稅，每年 12 月發放第 13 個月退休金，而第二支柱（如已參加）另行支付其退休金。","Social 33.15% + health 16% (self-employed)":"社會保險 33.15% + 醫療 16%（自僱）","Severance pay (odstupné, {m} months)":"遣散費（odstupné，{m} 個月）","After resigning you can claim it only if you were insured for 2 of the last 4 years; shown as none":"辭職後只有在最近 4 年中投保 2 年才可申領；這裡顯示為無","{a} a month for 3 months (50%), then 40%, 30% and 20% (6 months in total, rules from 2026)":"每月 {a}，為期 3 個月（50%），其後 40%、30% 及 20%（合共 6 個月，2026 年起的規則）","Severance (dismissal)":"遣散費（解僱）","{n} months":"{n} 個月","Labour Code § 62 (dismissal by the employer)":"《勞工法》§ 62（僱主解僱）","Slovakia":"斯洛伐克","Since 2026 the tax base is taxed in four bands: 19% up to €43,983.32, 25% up to €60,349.21, 30% up to €75,010.32 and 35% above. The non-taxable part per taxpayer is €5,966.73 a year for a tax base up to €26,083.13 and then falls (€14,661.11 minus a third of the tax base) to nil at €43,983.32. The child tax bonus is €100 a month per child under 15 and €50 from 15 to 18, limited by a share of the tax base and reduced at higher incomes.":"自 2026 年起稅基分四個稅階課稅：€43,983.32 以內 19%，€60,349.21 以內 25%，€75,010.32 以內 30%，以上 35%。每名納稅人的免稅部分：稅基 €26,083.13 以內為每年 €5,966.73，其後減少（€14,661.11 減稅基的三分之一），至 €43,983.32 時為零。子女稅務獎金：15 歲以下每名子女每月 €100，15 至 18 歲 €50，以稅基的一部分為限，收入較高時減少。","Employees pay 9.4% social insurance (up to €16,764 a month) and 5% health insurance (raised from 4% in 2026, no ceiling). Employers pay about 25.2% social and 11% health insurance. Minimum wage €915 a month.":"僱員繳付 9.4% 社會保險（每月最多 €16,764）及 5% 醫療保險（2026 年由 4% 上調，不設上限）。僱主支付約 25.2% 社會保險及 11% 醫療保險。最低工資每月 €915。","Overtime pays at least 25% extra (35% for risky work), or time off instead by agreement; it is limited to 150 hours a year ordered by the employer and 400 hours in total. Night work adds at least 40% of the minimum hourly wage, Saturday work 50%, Sunday work 100% and public holidays 100% of your average earnings.":"超時工作至少額外 25%（高風險工作 35%），或按協議以補假代替；僱主指令的超時工作每年最多 150 小時，合共 400 小時。夜間工作至少另加最低時薪的 40%，星期六工作 50%，星期日工作 100%，公眾假期為你平均收入的 100%。","150 h / year (400 by agreement)":"每年 150 小時（按協議 400 小時）","Self-employed (SZČO)":"自僱（SZČO）","With flat expenses of 60% (up to €20,000 a year), social insurance is 33.15% and health insurance 16% of profit divided by 1.486, at least €914.40 (social) and €762 (health) a month in 2026. Income tax is 15% if revenue does not exceed €100,000, after the non-taxable part.":"採用 60% 劃一開支（每年最多 €20,000）時，社會保險為利潤除以 1.486 後的 33.15%，醫療保險為 16%，2026 年每月最少 €914.40（社會）及 €762（醫療）。收入不超過 €100,000 時，扣除免稅部分後所得稅為 15%。","The pension is the average personal wage point (your pay compared with the average wage in each year) × years of insurance × the current pension value, €19.7633 in 2026. You need at least 15 years. Pension age is capped at 64 and is lower for older cohorts and for mothers (6 months less per child, up to 18 months).":"退休金 = 平均個人工資點數（你每年的薪金與平均工資相比）× 投保年數 × 現行退休金值（2026 年為 €19.7633）。須至少 15 年。退休年齡上限為 64 歲，較早出生的人士及母親較低（每名子女減 6 個月，最多 18 個月）。","Indexation and extras":"指數調整及額外款項","Pensions rose 3.7% in January 2026. Pensions are not taxed. A 13th pension is paid every December, and savers in the second pillar receive part of their pension from their own account.":"2026 年 1 月退休金上調 3.7%。退休金不用課稅。每年 12 月發放第 13 個月退休金，而第二支柱的儲蓄者有部分退休金來自自己的帳戶。","Third-pillar contributions (DDS) reduce your tax base by up to €180 a year; employer contributions are taxed as your income but free of health insurance up to 6% of pay.":"第三支柱供款（DDS）每年最多可減少稅基 €180；僱主供款作你的收入課稅，但在薪金 6% 以內免繳醫療保險。","Supplementary pension savings (third pillar, DDS): you and your employer can contribute; your own contributions are deductible up to €180 a year. Payouts from age 62 are taxed at 19% on the part above your contributions (about 7% of the final balance here).":"補充退休儲蓄（第三支柱，DDS）：你及你的僱主均可供款；你自己的供款每年最多可扣除 €180。62 歲起的提取就超出供款的部分按 19% 課稅（這裡約為最終結餘的 7%）。","Day of the Establishment of the Slovak Republic":"斯洛伐克共和國成立日","Victory over Fascism":"戰勝法西斯日","St Cyril and Methodius":"聖西里爾及聖美多德日","Slovak National Uprising":"斯洛伐克民族起義紀念日","Our Lady of Sorrows":"七苦聖母日","Struggle for Freedom and Democracy Day":"爭取自由民主日","4 weeks of paid leave a year, and 5 weeks from the year you turn 33 or if you care for a child permanently. Under the 2026 consolidation package 8 May and 15 September are working days in 2026 and 17 November has been abolished as a day off.":"每年 4 週有薪假期，由年滿 33 歲當年起或長期照顧子女者為 5 週。根據 2026 年財政整頓方案，5 月 8 日及 9 月 15 日在 2026 年為工作日，而 11 月 17 日已取消作為休假日。","Maternity benefit":"生育津貼","34 weeks (37 for single mothers)":"34 週（單親母親 37 週）","75% of your daily assessment base":"你每日評估基數的 75%","Paternity benefit":"侍產津貼","2 weeks in the first 6 weeks after the birth; a father can also take maternity benefit later":"出生後首 6 週內 2 週；父親其後亦可領取生育津貼","75% of the daily assessment base":"每日評估基數的 75%","Parental allowance":"父母津貼","Until the child is 3 (6 with long-term illness)":"直至子女 3 歲（長期病患 6 歲）","Flat monthly amount (higher after maternity benefit)":"劃一每月金額（領取生育津貼後較高）","Child benefit":"兒童福利金","€60 a month per child":"每名子女每月 €60","Not taxed, on top of the child tax bonus":"不用課稅，另加子女稅務獎金","Days 1–10 paid by the employer, then sickness benefit from the Social Insurance Agency":"第 1–10 天由僱主支付，其後由社會保險局支付疾病津貼","25% for days 1–3, then 55%":"第 1–3 天 25%，其後 55%","When the employer gives notice, it is 1 month under 1 year of service, 2 months for 1–5 years and 3 months after 5 years. On dismissal for organisational or health reasons severance is 1, 2, 3 or 4 months’ average earnings after 2, 5, 10 or 20 years; ending by agreement adds one more month. Severance is taxed and pays health insurance but no social insurance.":"僱主發出通知時：服務少於 1 年 1 個月，1–5 年 2 個月，5 年後 3 個月。因組織或健康原因解僱時，遣散費在 2、5、10 或 20 年後為 1、2、3 或 4 個月平均收入；協議終止另加一個月。遣散費須課稅並須繳醫療保險，但不須繳社會保險。","After 2 years of unemployment insurance in the last 4: 50% of your daily assessment base for the first 3 months, then 40%, 30% and 20% for months 4, 5 and 6 (for people registering from 1 January 2026).":"最近 4 年內有 2 年失業保險後：首 3 個月為每日評估基數的 50%，其後第 4、5、6 個月分別為 40%、30% 及 20%（適用於 2026 年 1 月 1 日起登記的人士）。","Your tax base is in the range where the non-taxable part shrinks, so each extra euro is taxed at about 25% instead of 19%.":"你的稅基處於免稅部分遞減的範圍，所以每多一歐元約按 25% 而非 19% 課稅。","You can claim the €60 child benefit and the child tax bonus at the same time.":"你可同時申領 €60 兒童福利金及子女稅務獎金。","The €60 child benefit is shown separately; the child tax bonus is included in the tax. A spouse with low income can give the other spouse an extra non-taxable allowance (not modelled).":"€60 兒童福利金分開顯示；子女稅務獎金已計入稅款。低收入配偶可為另一方提供額外免稅額（未有計算）。","Odstupné ({m} months)":"Odstupné（{m} 個月）","34 weeks at 75%, then parental allowance until 3":"34 週 75%，其後父母津貼至 3 歲","2 weeks at 75%":"2 週 75%","Until age 3 (flat allowance)":"直至 3 歲（劃一津貼）","25% then 55%":"25%，其後 55%","Annual tax and contributions for one employee with the 2026 rates and the full non-taxable part. The spouse allowance, pension-saving deductions beyond the third pillar, meal allowances and the 13th/14th salary relief are not modelled.":"一名僱員按 2026 年稅率及全額免稅部分計算的年度稅款及供款。未計及配偶免稅額、第三支柱以外的退休儲蓄扣除、膳食津貼及第 13/14 個月薪金寬減。","Official sources: Financial Administration (finančná správa: tax rates 2026, child tax bonus 2026), Act 595/2003 on income tax, Social Insurance Agency (Sociálna poisťovňa: contribution rates, current pension value 2026, unemployment benefit from 2026), Labour Code (Act 311/2001), Ministry of Labour (minimum wage 2026, child benefit), National Bank of Slovakia (lending limits), Eurostat.":"官方來源：財政管理局（finančná správa：2026 年稅率、2026 年子女稅務獎金）、第 595/2003 號所得稅法、社會保險局（Sociálna poisťovňa：供款率、2026 年現行退休金值、2026 年起的失業津貼）、《勞工法》（第 311/2001 號法律）、勞工部（2026 年最低工資、兒童福利金）、斯洛伐克國家銀行（貸款上限）、Eurostat。","Income tax on a tax base of €80,000":"稅基 €80,000 的所得稅","Non-taxable part at a tax base of €30,000":"稅基 €30,000 的免稅部分","Pension after 40 years on the average wage (per month)":"按平均工資工作 40 年後的退休金（每月）","Severance after 12 years, dismissal (months)":"12 年後的遣散費，解僱（月）","Minimum monthly contributions for the self-employed 2026":"2026 年自僱人士每月最低供款","Sodra social insurance 12.52% (pension, sickness, maternity)":"Sodra 社會保險 12.52%（退休金、疾病、生育）","Compulsory health insurance 6.98%":"強制醫療保險 6.98%","Income tax (GPM 20% / 25% / 32%)":"所得稅（GPM 20% / 25% / 32%）","Tax-free amount (NPD) per year":"每年免稅額（NPD）","Employer contributions 1.77%":"僱主供款 1.77%","Sodra old-age pension: general part {g} (basic pension €327.91 × {y} years ÷ 34.5 required years) plus individual part {i} ({u} pension units × €8.11). Pension age is 65 from 2026 with at least 15 years; up to 5 years earlier with the full record, 0.32% less per month. Pensions within the tax-free amount pay no income tax; the second pillar pays its own annuity.":"Sodra 老年退休金：一般部分 {g}（基本退休金 €327.91 × {y} 年 ÷ 規定的 34.5 年）另加個人部分 {i}（{u} 個退休金單位 × €8.11）。2026 年起退休年齡為 65 歲，須至少 15 年；有完整紀錄者可提早最多 5 年，每月少 0.32%。免稅額以內的退休金不用繳所得稅；第二支柱另行支付其年金。","VSD 12.52% + PSD 6.98% on 90% of profit":"按利潤的 90% 繳 VSD 12.52% + PSD 6.98%","Severance pay ({m} months, Labour Code art. 57)":"遣散費（{m} 個月，《勞工法》第 57 條）","Long-service benefit from the Guarantee Fund ({m} months)":"保證基金的長期服務津貼（{m} 個月）","{a} a month in months 1–3, then less, for up to 9 months (€172.95 + 45% / 35% / 25% of insured income; €370–€1,618.51; rules from 1 July 2026)":"第 1–3 個月每月 {a}，其後較少，最長 9 個月（€172.95 + 投保收入的 45% / 35% / 25%；€370–€1,618.51；2026 年 7 月 1 日起的規則）","Guarantee Fund":"保證基金","1 month (2 months shortly before pension or with young children)":"1 個月（臨近退休或有年幼子女者 2 個月）","Labour Code art. 57":"《勞工法》第 57 條","Lithuania":"立陶宛","Employment income is taxed at 20% up to 36 average wages a year (€83,237), 25% up to 60 average wages (€138,729) and 32% above (new from 2026). The monthly tax-free amount (NPD) is €747 for pay up to the €1,153 minimum wage and falls by 49 cents per euro above it, ending at about €2,677.":"受僱收入每年 36 倍平均工資（€83,237）以內按 20% 課稅，60 倍平均工資（€138,729）以內 25%，以上 32%（2026 年新增）。每月免稅額（NPD）在薪金不超過 €1,153 最低工資時為 €747，超出部分每一歐元減 49 仙，約至 €2,677 時為零。","Sodra contributions":"Sodra 供款","Employees pay 19.5%: 12.52% social insurance (pension 8.72%, sickness 2.09%, maternity 1.71%), capped at 60 average wages a year, and 6.98% health insurance without a cap. Employers pay 1.77% (2.49% on fixed-term contracts). Members of the second pillar add 3% of pay, topped up by the state.":"僱員繳付 19.5%：12.52% 社會保險（退休金 8.72%、疾病 2.09%、生育 1.71%），上限為每年 60 倍平均工資，以及 6.98% 醫療保險，不設上限。僱主繳付 1.77%（定期合約 2.49%）。第二支柱成員另加薪金的 3%，由政府補足。","Overtime and night work are paid at least 1.5 times the normal rate, and work on a rest day or public holiday at least double. Overtime may not exceed 8 hours in a 7-day period without consent, and 180 hours a year.":"超時工作及夜間工作至少按正常薪率 1.5 倍支付，休息日或公眾假期工作至少雙倍。未經同意，超時工作在 7 天內不得超過 8 小時，每年不得超過 180 小時。","180 h / year":"每年 180 小時","Individual activity (pažyma)":"個人業務（pažyma）","You can deduct actual expenses or a flat 30% of income. Profit up to €20,000 is taxed at 5%; the rate rises to 15% at €35,000 and 20% at €42,500, and above that the general 20% / 25% / 32% scale applies (from 2026). Social insurance (VSD 12.52%) and health insurance (PSD 6.98%) are paid on 90% of profit.":"你可扣除實際開支或收入的劃一 30%。利潤 €20,000 以內按 5% 課稅；稅率在 €35,000 升至 15%，€42,500 升至 20%，以上採用一般的 20% / 25% / 32% 稅階（2026 年起）。社會保險（VSD 12.52%）及醫療保險（PSD 6.98%）按利潤的 90% 繳付。","Sodra old-age pension":"Sodra 老年退休金","The pension has a general part, the basic pension (€327.91 in 2026) scaled by your years of insurance against the required record (34.5 years in 2026, 35 from 2027), and an individual part: one pension unit for each year at the average wage (up to 5 a year), worth €8.11 each in 2026.":"退休金分為一般部分：基本退休金（2026 年 €327.91）按你的投保年數相對規定紀錄（2026 年 34.5 年，2027 年起 35 年）比例計算；以及個人部分：每年按平均工資可得一個退休金單位（每年最多 5 個），2026 年每個值 €8.11。","Age and early pension":"年齡及提早退休","From 2026 the pension age is 65 for men and women, with at least 15 years. With the full required record you can retire up to 5 years earlier, with 0.32% less for each month. People without enough years can receive the social assistance pension (€261 a month).":"2026 年起男女退休年齡均為 65 歲，須至少 15 年。有完整規定紀錄者可提早最多 5 年退休，每月少 0.32%。年數不足者可領取社會援助退休金（每月 €261）。","Third-pillar pension contributions can be deducted from taxable income in the annual return (together with other allowable expenses, up to 25% of income).":"第三支柱退休金供款可在年度報稅時從應課稅收入中扣除（連同其他可扣除開支，最多收入的 25%）。","Third-pillar pension funds and life insurance: contributions reduce your income tax in the annual return, and payouts after pension age (or after at least 18 years) are tax-free. The second pillar (3% of your pay plus a state top-up) is a separate account inside Sodra’s system.":"第三支柱退休基金及人壽保險：供款可在年度報稅時減少你的所得稅，退休年齡後（或至少 18 年後）的提取免稅。第二支柱（薪金的 3% 加政府補足）是 Sodra 制度內的獨立帳戶。","Restoration of the State":"恢復國家日","Mother’s Day":"母親節","Father’s Day":"父親節","St John’s Day (Midsummer)":"聖約翰節（仲夏節）","Statehood Day":"建國日","All Souls’ Day":"追思已亡節","20 working days of paid leave a year for a 5-day week (24 for a 6-day week); 25 days for workers under 18, single parents of children under 14 and disabled workers. Mother’s Day and Father’s Day always fall on a Sunday. Amendments to the Labour Code take effect on 1 November 2026.":"5 天工作週每年 20 個工作天有薪假期（6 天工作週 24 天）；18 歲以下工人、14 歲以下子女的單親家長及殘疾工人為 25 天。母親節及父親節總是在星期日。《勞工法》修訂於 2026 年 11 月 1 日生效。","126 days (70 before and 56 after the birth)":"126 天（產前 70 天及產後 56 天）","77.58% of insured income":"投保收入的 77.58%","30 days during the first 3 months":"首 3 個月內 30 天","Until the child is 18 or 24 months (2 months reserved for each parent)":"直至子女 18 或 24 個月大（每名家長保留 2 個月）","60% of income (18 months) or 45% then 30% (24 months)":"收入的 60%（18 個月）或 45% 其後 30%（24 個月）","Child money (vaiko pinigai)":"兒童金（vaiko pinigai）","€129.50 a month per child up to 18 (longer in education)":"每名 18 歲以下子女每月 €129.50（在學可更長）","Days 1–2 paid by the employer, then by Sodra":"第 1–2 天由僱主支付，其後由 Sodra 支付","62.06% of insured income":"投保收入的 62.06%","Dismissed at the employer’s initiative (not my fault)":"因僱主主動被解僱（非我過失）","When the employer dismisses you without your fault the notice is 1 month (2 months if you are less than 5 years from pension age or raise young children). Severance is 2 average monthly wages, or half a month under 1 year of service; with 5, 10 or 20 years the Guarantee Fund adds a long-service benefit of 1, 2 or 3 months.":"僱主在你沒有過失下解僱你時，通知期為 1 個月（距退休年齡不足 5 年或撫養年幼子女者 2 個月）。遣散費為 2 個月平均月薪，服務少於 1 年則為半個月；服務 5、10 或 20 年者，保證基金另加 1、2 或 3 個月的長期服務津貼。","From 1 July 2026: a fixed part of 15% of the minimum wage (€172.95) plus 45% of your average insured income in months 1–3, 35% in months 4–6 and 25% in months 7–9; at least €370 and at most €1,618.51 a month. You need 12 months of insurance in the last 24.":"2026 年 7 月 1 日起：固定部分為最低工資的 15%（€172.95），另加第 1–3 個月平均投保收入的 45%、第 4–6 個月 35% 及第 7–9 個月 25%；每月最少 €370，最多 €1,618.51。須在最近 24 個月內投保 12 個月。","Between €1,153 and €2,677 a month the tax-free amount shrinks by 49 cents per euro, so each extra euro costs about 30% in tax on top of Sodra.":"每月介乎 €1,153 至 €2,677 時，免稅額每一歐元減 49 仙，所以每多一歐元除 Sodra 外要繳約 30% 稅。","Joining the second pillar adds 3% of your pay to your own account, and the state adds a top-up.":"參加第二支柱可把你薪金的 3% 存入你自己的帳戶，政府亦會補足。","Child money (€129.50 a month per child) is shown separately. Each spouse is taxed individually; there is no joint filing.":"兒童金（每名子女每月 €129.50）分開顯示。配偶各自課稅；不設合併報稅。","2 months + Guarantee Fund benefit":"2 個月 + 保證基金津貼","126 days at 77.58%, then childcare leave at 60% until 18 months":"126 天 77.58%，其後育兒假 60% 至 18 個月","30 days at 77.58%":"30 天 77.58%","Until 18 or 24 months, 2 months reserved per parent":"直至 18 或 24 個月，每名家長保留 2 個月","62.06% (employer days 1–2)":"62.06%（僱主支付第 1–2 天）","Annual tax and Sodra contributions for one employee with the 2026 rules, not in the second pillar. Allowable expenses in the annual return (other than pension savings), the extra NPD for disability and contracts other than employment are not modelled.":"一名不參加第二支柱的僱員按 2026 年規則計算的年度稅款及 Sodra 供款。未計及年度報稅中的可扣除開支（退休儲蓄除外）、殘疾人士的額外 NPD，以及受僱以外的合約。","Official sources: State Tax Inspectorate (VMI: tax changes from 1 January 2026, NPD), Sodra (contribution rates, VDU 2026, pension units, unemployment benefit from 1 July 2026), Ministry of Social Security and Labour (basic pension, child money), Labour Code, Bank of Lithuania (lending limits), Eurostat.":"官方來源：國家稅務監察局（VMI：2026 年 1 月 1 日起的稅務改動、NPD）、Sodra（供款率、2026 年 VDU、退休金單位、2026 年 7 月 1 日起的失業津貼）、社會保障及勞工部（基本退休金、兒童金）、《勞工法》、立陶宛銀行（貸款上限）、Eurostat。","Net pay on €2,000 a month":"每月 €2,000 的實收","Monthly tax-free amount on the minimum wage":"最低工資的每月免稅額","Income tax on €150,000 of yearly pay (after NPD)":"每年薪金 €150,000 的所得稅（扣除 NPD 後）","Unemployment benefit, month 1, insured income €2,000":"失業津貼，第 1 個月，投保收入 €2,000","Child money, 2 children (per year)":"兒童金，2 名子女（每年）","Social insurance contributions (VSAOI) 10.5%":"社會保險供款（VSAOI）10.5%","Personal income tax 25.5% (33% above €105,300)":"個人所得稅 25.5%（€105,300 以上 33%）","Non-taxable minimum and dependant allowances (per year)":"免稅最低額及受養人免稅額（每年）","Employer contributions 23.59% + risk duty":"僱主供款 23.59% + 風險稅","Notional account pension: the {c} recorded on your account (14% of pay each year, as a second-pillar member, indexed to wages) divided by G = {g} years of expected payout at your age and by 12. Pension age is 65 with at least 20 years; with 30 years you can retire from 63 but receive only 50% until 65. Pensions above €1,000 a month pay 25.5% income tax. Your second-pillar fund (6% of pay) is paid on top.":"名義帳戶退休金：記入你帳戶的 {c}（作為第二支柱成員，每年為薪金的 14%，按工資指數調整）除以 G = 你所在年齡的預期支付年數 {g}，再除以 12。退休年齡為 65 歲，須至少 20 年；投保 30 年可由 63 歲起退休，但 65 歲前只可領取 50%。每月超過 €1,000 的退休金須繳 25.5% 所得稅。你的第二支柱基金（薪金的 6%）另行支付。","VSAOI 31.07% up to the minimum wage + 10% pension above":"最低工資以內 VSAOI 31.07% + 以上 10% 退休金","Redundancy pay ({m} months, Labour Law s. 112)":"裁員補償（{m} 個月，《勞工法》第 112 條）","{a} a month in months 1–2 ({p} of your average insured pay), then 75%, 50% and 45% of that, 8 months in total":"第 1–2 個月每月 {a}（你平均投保薪金的 {p}），其後為其 75%、50% 及 45%，合共 8 個月","Labour Law s. 103":"《勞工法》第 103 條","Latvia":"拉脫維亞","Pay is taxed at 25.5% after social insurance and the non-taxable minimum of €550 a month (€250 more per dependant); yearly income above €105,300 is taxed at 33%, settled in the annual return. The non-taxable minimum applies only with the employer that holds your tax book.":"扣除社會保險及每月 €550 免稅最低額（每名受養人多 €250）後，薪金按 25.5% 課稅；每年收入超過 €105,300 的部分按 33% 課稅，在年度報稅時結算。免稅最低額只適用於持有你稅務簿的僱主。","Employees pay 10.5% and employers 23.59% of pay up to €105,300 a year, plus a business risk duty of €0.36 a month. Of the pension part, 6% goes to the second-pillar fund for most workers. Minimum wage €780 a month.":"僱員繳付 10.5%，僱主繳付 23.59%，按每年 €105,300 以內的薪金計算，另加每月 €0.36 的商業風險稅。退休金部分中，大部分工人有 6% 撥入第二支柱基金。最低工資每月 €780。","Labour Law":"《勞工法》","Overtime is paid with at least 100% extra and may not exceed 144 hours in a 4-month period. Night work earns at least 50% extra, and work on a public holiday at least 100% extra.":"超時工作至少額外 100% 支付，4 個月內不得超過 144 小時。夜間工作至少額外 50%，公眾假期工作至少額外 100%。","144 h / 4 months":"4 個月 144 小時","Self-employed (general regime)":"自僱（一般制度）","Contributions are 31.07% on income up to the €780 monthly minimum wage and a 10% pension contribution on the income above it. Income tax is 25.5% of profit after contributions and the non-taxable minimum (33% above €105,300). The micro-enterprise tax and patent fee regimes are not modelled.":"每月 €780 最低工資以內的收入繳 31.07% 供款，超出部分繳 10% 退休金供款。所得稅為扣除供款及免稅最低額後利潤的 25.5%（€105,300 以上 33%）。未計及微型企業稅及專利費制度。","Notional account pension":"名義帳戶退休金","Contributions of 14% of pay (20% if you are not in the second pillar) are recorded on a personal account and indexed with the national wage bill. At retirement the capital is divided by G, the expected payout period at your age (17.24 years at 65 in the 2025 table, updated each January from life expectancy).":"薪金 14% 的供款（如不參加第二支柱則為 20%）記入個人帳戶，並按全國工資總額指數調整。退休時資本除以 G，即你所在年齡的預期支付期（2025 年表 65 歲為 17.24 年，每年 1 月按預期壽命更新）。","Age and minimum":"年齡及最低金額","Pension age is 65 with at least 20 years of insurance. With 30 years you can retire 2 years earlier, but the pension is paid at 50% until 65. A minimum pension applies (base €213 in 2026, more with longer service); pensions above €1,000 a month are taxed at 25.5%.":"退休年齡為 65 歲，須投保至少 20 年。投保 30 年可提早 2 年退休，但 65 歲前退休金按 50% 支付。設最低退休金（2026 年基本額 €213，服務年期較長者更多）；每月超過 €1,000 的退休金按 25.5% 課稅。","Contributions to a private pension fund (third pillar) reduce taxable income by up to 20% of it and at most €4,000 a year (together with life insurance and investment accounts).":"向私人退休基金（第三支柱）的供款最多可減少應課稅收入的 20%，每年最多 €4,000（連同人壽保險及投資帳戶）。","Private pension funds (third pillar): contributions reduce your income tax and the money can be taken from age 55 (from 60 for newer contracts). The second pillar, financed from 6% of your pay, is a separate fund paid with your state pension.":"私人退休基金（第三支柱）：供款可減少你的所得稅，款項可由 55 歲起提取（較新的合約由 60 歲起）。由你薪金 6% 資助的第二支柱是獨立基金，與你的國家退休金一同支付。","Midsummer Eve (Līgo)":"仲夏節前夕（Līgo）","Midsummer Day (Jāņi)":"仲夏節（Jāņi）","New Year’s Eve":"除夕","At least 4 calendar weeks of paid leave a year (20 working days), not counting public holidays; parents of children under 14 get extra days. 4 May and 18 November move to Monday when they fall on a weekend.":"每年至少 4 個曆週有薪假期（20 個工作天），不計公眾假期；14 歲以下子女的家長可獲額外天數。5 月 4 日及 11 月 18 日落在週末時移至星期一。","112 days (56 before and 56 after the birth)":"112 天（產前 56 天及產後 56 天）","80% of average insured pay":"平均投保薪金的 80%","10 working days within 6 months of the birth":"出生後 6 個月內 10 個工作天","Until the child is 1 (or 1½); 2 months reserved for each parent":"直至子女 1 歲（或 1½ 歲）；每名家長保留 2 個月","43.75% (or 30% over 1½ years) of insured pay; 60% for the reserved months":"投保薪金的 43.75%（或 1½ 年內 30%）；保留月份為 60%","Family state benefit":"國家家庭福利金","€25 a month for one child, €100 for two, €225 for three, €100 per child for four or more":"一名子女每月 €25，兩名 €100，三名 €225，四名或以上每名 €100","Days 2–10 paid by the employer, then sickness benefit from VSAA":"第 2–10 天由僱主支付，其後由 VSAA 支付疾病津貼","75% (days 2–3), then 80%":"75%（第 2–3 天），其後 80%","Dismissed for redundancy or other reasons not my fault":"因裁員或其他非我過失的原因被解僱","The employer gives 1 month’s notice (10 days in some cases). Redundancy pay is 1 month’s average earnings with less than 5 years of service, 2 months for 5–10 years, 3 months for 10–20 years and 4 months after 20 years. It is subject to income tax but not to social insurance.":"僱主須給予 1 個月通知（部分情況為 10 天）。裁員補償：服務少於 5 年為 1 個月平均收入，5–10 年 2 個月，10–20 年 3 個月，20 年後 4 個月。須繳所得稅，但不須繳社會保險。","50% of your average insured pay with 1–9 years of insurance, 55% with 10–19, 60% with 20–29 and 65% with 30 or more, for months 1–2; then 75% of that in months 3–4, 50% in 5–6 and 45% in 7–8. From 1 April 2026 any work income suspends the benefit.":"第 1–2 個月：投保 1–9 年為平均投保薪金的 50%，10–19 年 55%，20–29 年 60%，30 年或以上 65%；其後第 3–4 個月為該金額的 75%，第 5–6 個月 50%，第 7–8 個月 45%。2026 年 4 月 1 日起，任何工作收入都會暫停津貼。","Give your tax book to your main employer, or the €550 non-taxable minimum is applied only in the annual return.":"把你的稅務簿交給你的主要僱主，否則 €550 免稅最低額只會在年度報稅時套用。","The family state benefit is shown separately (€25 a month for one child, €100 for two, €225 for three). Each dependant child adds €250 a month to the non-taxable amount of the parent who claims them.":"國家家庭福利金分開顯示（一名子女每月 €25，兩名 €100，三名 €225）。每名受養子女可為申報的家長增加每月 €250 免稅額。","Redundancy pay ({m} months)":"裁員補償（{m} 個月）","112 days at 80%, then parental benefit until age 1":"112 天 80%，其後父母津貼至 1 歲","10 working days at 80%":"10 個工作天 80%","Until age 1 or 1½, 2 months reserved per parent":"直至 1 歲或 1½ 歲，每名家長保留 2 個月","75–80% (employer days 2–10)":"75–80%（僱主支付第 2–10 天）","Annual tax and contributions for one employee whose tax book is with this employer, with the 2026 rules. Deductions for education and medical costs, the higher tax-free amount for pensioners and disabled people, and the micro-enterprise regime are not modelled.":"一名稅務簿在此僱主處的僱員按 2026 年規則計算的年度稅款及供款。未計及教育及醫療費用扣除、退休人士及殘疾人士較高的免稅額，以及微型企業制度。","Official sources: State Revenue Service (VID: non-taxable minimum, IIN and VSAOI rates 2026), State Social Insurance Agency (VSAA: pensions, G table, unemployment benefit from 1 April 2026, family benefit), Ministry of Welfare, Labour Law, Bank of Latvia (borrower-based measures), Eurostat.":"官方來源：國家稅務局（VID：2026 年免稅最低額、IIN 及 VSAOI 稅率）、國家社會保險局（VSAA：退休金、G 表、2026 年 4 月 1 日起的失業津貼、家庭福利金）、福利部、《勞工法》、拉脫維亞銀行（借款人措施）、Eurostat。","Net pay on the €780 minimum wage":"€780 最低工資的實收","Income tax on €120,000 of taxable income":"應課稅收入 €120,000 的所得稅","Pension from €100,000 of capital at 65 (per month)":"65 歲時 €100,000 資本的退休金（每月）","Redundancy pay after 12 years (months)":"12 年後的裁員補償（月）","Unemployment benefit rate with 22 years insured":"投保 22 年的失業津貼比率","Family state benefit, 2 children (per year)":"國家家庭福利金，2 名子女（每年）","Social contributions 23.1% (pension 15.5%, health 6.36%, long-term care 1%, other 0.24%)":"社會供款 23.1%（退休金 15.5%、醫療 6.36%、長期護理 1%、其他 0.24%）","Compulsory health contribution (€39.36 a month)":"強制醫療供款（每月 €39.36）","Income tax (dohodnina, 16–50%)":"所得稅（dohodnina，16–50%）","General tax relief (per year)":"一般稅務寬減（每年）","Employer contributions 17.1%":"僱主供款 17.1%","Old-age pension: {a} of your pension base ({b}, the average net pay of your best 24 years, revalued), from 29.5% for 15 years plus 1.36 points a year (63.5% at 40 years; up to 3 points more for each of years 41–43). You can retire at 65 with 15 years or at 60 with 40 years. An annual allowance is paid each autumn; tax on larger pensions is not deducted here.":"老年退休金：你退休金基數（{b}，即你最佳 24 年的平均淨薪金，已重估）的 {a}，15 年由 29.5% 開始，其後每年加 1.36 個百分點（40 年為 63.5%；第 41–43 年每年最多加 3 個百分點）。投保 15 年可在 65 歲退休，或投保 40 年在 60 歲退休。每年秋季發放年度津貼；這裡未扣除較高退休金的稅款。","Minimum contributions of a sole trader (€651.04 a month)":"獨資經營者最低供款（每月 €651.04）","Severance pay ({f} of monthly pay per year of service)":"遣散費（每服務一年為月薪的 {f}）","{a} a month in months 1–3 (80% of your average gross pay, €1,037.32–€1,926.44), then 60% and 50%, for {n} months (gross)":"第 1–3 個月每月 {a}（你平均稅前薪金的 80%，€1,037.32–€1,926.44），其後 60% 及 50%，為期 {n} 個月（稅前）","Notice (business reasons)":"通知期（商業原因）","Severance per year":"每年遣散費","{d} days":"{d} 天","30 days (60 after 1 year in some contracts)":"30 天（部分合約 1 年後為 60 天）","Employment Relationships Act art. 94":"《僱傭關係法》第 94 條","Slovenia":"斯洛文尼亞","Income tax (dohodnina) 2026":"2026 年所得稅（dohodnina）","The yearly net tax base is taxed at 16% up to €9,721.43, 26% up to €28,592.44, 33% up to €57,184.88, 39% up to €82,346.23 and 50% above. The general relief is €5,551.93, increased by 20,832.39 − 1.17259 × income for total income up to €17,766.18. Reliefs for children and the young are not included.":"年度淨稅基：€9,721.43 以內 16%，€28,592.44 以內 26%，€57,184.88 以內 33%，€82,346.23 以內 39%，以上 50%。一般寬減為 €5,551.93，總收入不超過 €17,766.18 者另加 20,832.39 − 1.17259 × 收入。未包括子女及年輕人寬減。","Employees pay 23.1% (pension 15.5%, health 6.36%, long-term care 1% since July 2025, parental 0.1%, employment 0.14%) and a flat compulsory health contribution of €39.36 a month. Employers pay 17.1%. Minimum wage €1,481.88 a month from January 2026.":"僱員繳付 23.1%（退休金 15.5%、醫療 6.36%、自 2025 年 7 月起長期護理 1%、父母 0.1%、就業 0.14%），以及每月 €39.36 的劃一強制醫療供款。僱主繳付 17.1%。2026 年 1 月起最低工資每月 €1,481.88。","Employment Relationships Act and collective agreements":"《僱傭關係法》及集體協議","Overtime is limited to 8 hours a week, 20 a month and 170 a year; the supplement is set by collective agreements, usually 30%. Night work typically adds 50%, and work on Sundays and public holidays 50% or more.":"超時工作每週最多 8 小時、每月 20 小時、每年 170 小時；津貼由集體協議釐定，通常為 30%。夜間工作通常加 50%，星期日及公眾假期工作加 50% 或以上。","8 h / week, 170 h / year":"每週 8 小時，每年 170 小時","Sole trader with normed expenses (normiranec)":"採用規範開支的獨資經營者（normiranec）","A full-time normiranec deducts 80% of revenue as normed expenses and pays a final 20% tax on the remaining 20% (4% of revenue). Minimum social contributions are €651.04 a month from March 2026 (40.2% of 60% of the 2025 average wage, plus the flat health contribution). The 2026 reform lowers the revenue limit and adds income brackets; check your eligibility.":"全職 normiranec 可扣除營業額的 80% 作規範開支，並就餘下 20% 繳付最終 20% 稅款（即營業額的 4%）。2026 年 3 月起最低社會供款為每月 €651.04（2025 年平均工資 60% 的 40.2%，另加劃一醫療供款）。2026 年改革降低營業額上限並加入收入級距；請核實你的資格。","The pension is a percentage of your pension base, the average net pay of your best 24 consecutive years, revalued: 29.5% for 15 years plus 1.36 points for each further year, 63.5% for 40 years (men and women alike since 2023); years 41–43 add more. From 2035 each year will count 1.6 points (70% at 40 years).":"退休金為你退休金基數的百分比，基數為你最佳連續 24 年的平均淨薪金（已重估）：15 年 29.5%，其後每年加 1.36 個百分點，40 年為 63.5%（自 2023 年起男女相同）；第 41–43 年加得更多。自 2035 年起每年將計 1.6 個百分點（40 年為 70%）。","Retirement conditions":"退休條件","In 2026: age 60 with 40 years of pension service, or age 65 with at least 15 years of insurance. The 2024 reform raises the general age gradually to 67 from 2028. Pensioners receive an annual allowance each year.":"2026 年：60 歲並有 40 年退休金服務期，或 65 歲並投保至少 15 年。2024 年改革由 2028 年起把一般年齡逐步提高至 67 歲。退休人士每年可獲年度津貼。","Premiums for supplementary pension insurance (PDPZ), yours and your employer’s together, reduce the tax base up to 5.844% of gross pay and at most €2,819.09 a year.":"補充退休保險（PDPZ）的保費（你及僱主合計）最多可減少稅基至稅前薪金的 5.844%，每年最多 €2,819.09。","Voluntary supplementary pension insurance (PDPZ), often co-financed by employers: premiums within the limit are tax-deductible, and the annuity from 60 is taxed (half of it enters the tax base; about 10% of the balance here).":"自願補充退休保險（PDPZ），通常由僱主共同資助：上限內的保費可扣稅，60 歲起的年金須課稅（一半計入稅基；這裡約為結餘的 10%）。","New Year’s holiday":"新年假期","Prešeren Day (culture day)":"普列舍仁日（文化日）","Day of Uprising Against Occupation":"抗擊佔領起義日","Labour Day (second day)":"勞動節（第二天）","Reformation Day":"宗教改革紀念日","Remembrance Day":"追思日","Independence and Unity Day":"獨立及團結日","At least 4 weeks of paid leave a year (20 days for a 5-day week), plus extra days for older workers, parents of children under 15 and disabled workers. Holidays on a weekend are not moved. Employers must also pay a holiday allowance (regres) of at least the minimum wage, largely free of tax and contributions.":"每年至少 4 週有薪假期（5 天工作週 20 天），較年長工人、15 歲以下子女的家長及殘疾工人另加天數。落在週末的假期不會移後。僱主亦須支付至少相當於最低工資的假期津貼（regres），大部分免稅及免供款。","105 days, starting 28 days before the birth":"105 天，由產前 28 天開始","100% of average pay":"平均薪金的 100%","15 working days until the child is 3 months old":"15 個工作天，直至子女 3 個月大","90% of average pay":"平均薪金的 90%","160 days per parent (60 not transferable), until the child is 8":"每名家長 160 天（60 天不可轉讓），直至子女 8 歲","90% of average pay (with a ceiling)":"平均薪金的 90%（設上限）","Monthly amount by family income and number of children":"按家庭收入及子女數目計算的每月金額","Income-tested, not included here":"設入息審查，這裡未有計算","Days 1–20 paid by the employer, then by the health insurance fund (ZZZS)":"第 1–20 天由僱主支付，其後由醫療保險基金（ZZZS）支付","80% of pay for illness (90% after 90 days)":"疾病為薪金的 80%（90 天後 90%）","Dismissed for business reasons":"因商業原因被解僱","For a dismissal on business grounds the notice is 15 days under 1 year of service, 30 days from 1 year, 2 more days for each year after 2 years up to 60 days, and 80 days after 25 years. Severance is 1/5 of average monthly pay for each year of service with 1–10 years, 1/4 with 10–20 years and 1/3 after 20 years, normally capped at 10 months’ pay; it is free of tax and contributions within the statutory amount.":"因商業理由解僱時，通知期為：服務少於 1 年 15 天，1 年起 30 天，2 年後每年加 2 天，最多 60 天，25 年後 80 天。遣散費：服務 1–10 年每年為平均月薪的 1/5，10–20 年 1/4，20 年後 1/3，通常上限為 10 個月薪金；法定金額以內免稅及免供款。","From 2026: 80% of your average gross pay of the last 8 months for months 1–3 (at least €1,037.32, at most €1,926.44), then 60% (with lower ceilings) until month 12 and 50% after. It lasts 3 months with up to 5 years of insurance, 6 with 5–15, 9 with 15–25, 12 above 25 years, and 19 or 25 months for older workers with long careers.":"2026 年起：第 1–3 個月為你最近 8 個月平均稅前薪金的 80%（最少 €1,037.32，最多 €1,926.44），其後至第 12 個月為 60%（上限較低），之後 50%。投保最多 5 年為期 3 個月，5–15 年 6 個月，15–25 年 9 個月，25 年以上 12 個月，職業生涯長的較年長工人為 19 或 25 個月。","Ask about your employer’s supplementary pension plan (PDPZ): premiums up to €2,819.09 a year are free of income tax.":"查詢你僱主的補充退休計劃（PDPZ）：每年最多 €2,819.09 的保費免繳所得稅。","Child benefit in Slovenia depends on family income and is not included. Each child also gives a tax relief to the parent who claims it (not modelled).":"斯洛文尼亞的兒童福利金視乎家庭收入，這裡未有計算。每名子女亦為申報的家長提供稅務寬減（未有計算）。","1/5–1/3 of pay per year":"每年薪金的 1/5–1/3","105 days at 100%, then parental leave at 90%":"105 天 100%，其後親職假 90%","15 working days at 90%":"15 個工作天 90%","160 days per parent at 90%":"每名家長 160 天 90%","80% (employer days 1–20)":"80%（僱主支付第 1–20 天）","Annual tax and contributions for one employee with the 2026 scale and the general relief only. Child, young-person and other reliefs, the holiday allowance (regres) and Christmas bonuses, and meal and travel allowances are not modelled.":"一名僱員只按 2026 年稅階及一般寬減計算的年度稅款及供款。未計及子女、年輕人及其他寬減、假期津貼（regres）及聖誕花紅，以及膳食及交通津貼。","Official sources: Financial Administration (FURS: tax scale and reliefs 2026, Uradni list RS 104/25), ZPIZ (pension accrual and conditions), Employment Service of Slovenia (ESS: unemployment benefit 2026), ZZZS (compulsory health contribution), Employment Relationships Act (ZDR-1), Ministry of Labour (minimum wage 2026), Bank of Slovenia (lending limits), Eurostat.":"官方來源：財政管理局（FURS：2026 年稅階及寬減，Uradni list RS 104/25）、ZPIZ（退休金累算及條件）、斯洛文尼亞就業服務局（ESS：2026 年失業津貼）、ZZZS（強制醫療供款）、《僱傭關係法》（ZDR-1）、勞工部（2026 年最低工資）、斯洛文尼亞銀行（貸款上限）、Eurostat。","Income tax on a net tax base of €30,000":"淨稅基 €30,000 的所得稅","General relief at a total income of €15,000":"總收入 €15,000 的一般寬減","Employee contributions on €2,500 a month (incl. flat health contribution)":"每月 €2,500 的僱員供款（包括劃一醫療供款）","Pension accrual rate for 40 years":"40 年的退休金累算率","Maximum unemployment benefit, months 1–3 (gross)":"第 1–3 個月最高失業津貼（稅前）","Unemployment benefit duration with 20 years insured (months)":"投保 20 年的失業津貼期限（月）","Minimum monthly contributions of a sole trader (from March 2026)":"獨資經營者每月最低供款（2026 年 3 月起）","No transfer tax for the buyer (the seller pays income tax on the sale)":"買家不用繳轉讓稅（賣家須就出售繳所得稅）","Notary fee (regulated tariff) and land registry (ANCPI) 0.15% (estimate, about 1.2%)":"公證費（規管收費）及土地註冊（ANCPI）0.15%（估計，約 1.2%）","Bank valuation and loan fees (estimate)":"銀行估價及貸款費用（估計）","No real estate transfer tax":"沒有不動產轉讓稅","Land registry entry, contract and valuation (estimate)":"土地註冊登記、合約及估價（估計）","No transfer tax; notary fee and Centre of Registers fees (estimate, about 0.5%)":"沒有轉讓稅；公證費及登記中心費用（估計，約 0.5%）","State fee for registering ownership in the Land Register (1.5% of value for private buyers)":"在土地註冊處登記業權的政府費用（私人買家為價值的 1.5%）","Notary and mortgage registration (estimate, about 0.3%)":"公證及按揭登記（估計，約 0.3%）","Real property transfer tax 2% (paid by the seller by law)":"不動產轉讓稅 2%（依法由賣家支付）","Notary, land registry and loan costs (estimate, about 0.5%)":"公證、土地註冊及貸款成本（估計，約 0.5%）","No tax relief on mortgage interest; the state-guaranteed Noua Casă programme (5% deposit) is not modelled.":"不設按揭利息稅務寬減；未計及政府擔保的 Noua Casă 計劃（5% 首期）。","No tax relief on mortgage interest (the young people’s interest bonus ended).":"不設按揭利息稅務寬減（年輕人利息獎金已終止）。","No relief for new mortgages (interest deduction only for loans taken before 2009).":"新按揭不設寬減（利息扣除只適用於 2009 年前的貸款）。","National Bank of Romania: a loan in lei of up to 85% of the value (more with the state-guaranteed Noua Casă programme); total debt payments at most 40% of net income, 45% for the first home loan.":"羅馬尼亞國家銀行：列伊貸款最多為物業價值的 85%（政府擔保的 Noua Casă 計劃可更高）；總債務供款最多為實收的 40%，首個住屋貸款為 45%。","National Bank of Slovakia: loan at most 90% of the value (only a limited share of new loans above 80%, with room for young first-time buyers); total debt at most 8 times yearly net income (less from age 41); payments at most 60% of net income after living costs, tested at a higher rate.":"斯洛伐克國家銀行：貸款最多為物業價值的 90%（新貸款中只有有限比例可超過 80%，並為年輕首次置業者預留空間）；總債務最多為每年淨收入的 8 倍（41 歲起較少）；扣除生活費後的供款最多為實收的 60%，並以較高利率測試。","Bank of Lithuania: 85% of the value for the first home (70% for further homes), payments at most 40% of net income (tested at a higher rate), at most 30 years.":"立陶宛銀行：首個住所為物業價值的 85%（其他物業 70%），供款最多為實收的 40%（以較高利率測試），年期最多 30 年。","Bank of Latvia: loan at most 90% of the value, payments at most 40% of net income (45% for energy-efficient homes), total debt at most 6 times yearly net income (8 times for energy-efficient homes), at most 30 years.":"拉脫維亞銀行：貸款最多為物業價值的 90%，供款最多為實收的 40%（節能物業 45%），總債務最多為每年淨收入的 6 倍（節能物業 8 倍），年期最多 30 年。","Bank of Slovenia: payments at most 50% of net income (with a protected minimum for low incomes) and loans of up to 80% of the property value.":"斯洛文尼亞銀行：供款最多為實收的 50%（低收入者設保障最低額），貸款最多為物業價值的 80%。","Gross needed: {g} a month ({y} a year without bonus)":"所需稅前：每月 {g}（不計花紅每年 {y}）","I enter":"我輸入","Gross pay (before tax)":"稅前薪金","The net pay I want (find the gross)":"我想要的實收（推算稅前）","These results use the {y} rules. The {n} changes (new tax bands, contribution caps, minimum wages, pension values) are being added country by country; until then, results for {n} can differ.":"這些結果採用 {y} 年規則。{n} 年的改動（新稅階、供款上限、最低工資、退休金數值）正逐國加入；在此之前，{n} 年的結果可能不同。","These results use the {y} rules for {c}. The {n} changes (new tax bands, contribution caps, minimum wage, pension values) are being added; until then, results for {n} can differ.":"這些結果採用 {c} 的 {y} 年規則。{n} 年的改動（新稅階、供款上限、最低工資、退休金數值）正在加入；在此之前，{n} 年的結果可能不同。","{y} rules for every country":"所有國家採用 {y} 年規則","{y} rules for {c}":"{c} 採用 {y} 年規則","Last checked against official sources: {m}":"最後與官方來源核對：{m}","Public holidays on weekdays in 2026 (Ontario)":"2026 年平日公眾假期（安大略省）","Legal minimum annual leave (working days)":"法定最低年假（工作天）","Ontario land transfer tax on a $500,000 home (not a first-time buyer)":"安大略省 $500,000 物業的土地轉讓稅（非首次置業）","Stamp tax on a $100,000,000 mortgage loan":"$100,000,000 按揭貸款的印紙稅","Transfer tax on a €200,000 home":"€200,000 物業的轉讓稅","Alberta":"艾伯塔省","British Columbia":"卑詩省","Manitoba":"曼尼托巴省","New Brunswick":"紐賓士域省","Newfoundland and Labrador":"紐芬蘭與拉布拉多省","Nova Scotia":"新斯科舍省","Ontario":"安大略省","Prince Edward Island":"愛德華王子島省","Quebec":"魁北克省","Saskatchewan":"薩斯喀徹溫省","Québec Pension Plan (QPP) 6.30%":"魁北克退休金計劃（QPP）6.30%","Canada Pension Plan (CPP) 5.95%":"加拿大退休金計劃（CPP）5.95%","Second additional QPP 4% (QPP2)":"第二額外 QPP 4%（QPP2）","Second additional CPP 4% (CPP2)":"第二額外 CPP 4%（CPP2）","Employment Insurance 1.30%":"就業保險 1.30%","Employment Insurance 1.63%":"就業保險 1.63%","Québec Parental Insurance Plan 0.430%":"魁北克育兒保險計劃 0.430%","Federal income tax (after the 16.5% Quebec abatement)":"聯邦所得稅（扣除 16.5% 魁北克減免後）","Provincial income tax ({p})":"省所得稅（{p}）","Ontario Health Premium":"安大略省醫療保費","Federal basic personal amount":"聯邦基本個人免稅額","Employer QPP, EI (1.4 times yours) and QPIP":"僱主 QPP、EI（你的 1.4 倍）及 QPIP","Employer CPP and EI (1.4 times yours)":"僱主 CPP 及 EI（你的 1.4 倍）","CPP retirement pension {c} a month: 25% of your average earnings up to the YMPE ($74,600) over your best years, plus the enhancements since 2019 (8.33% of earnings up to the YMPE and 33.33% between $74,600 and $85,000, averaged over 40 years). It is cut by 0.6% for each month before 65 (from 60) and raised by 0.7% a month after 65, up to 70. Old Age Security from 65: {o} a month ({r} of 40 years lived in Canada after 18; up to $762.50 for ages 65–74, 10% more from 75; reduced by 15% of income above $93,454). The Guaranteed Income Supplement for low incomes is not included; tax is estimated for {p}.":"CPP 退休金每月 {c}：你最佳年份中 YMPE（$74,600）以內平均收入的 25%，另加 2019 年以來的提升部分（YMPE 以內收入的 8.33% 及 $74,600 至 $85,000 之間收入的 33.33%，以 40 年平均計算）。65 歲前（由 60 歲起）每提早一個月減 0.6%，65 歲後至 70 歲每延遲一個月加 0.7%。65 歲起的老年保障金：每月 {o}（18 歲後在加拿大居住 40 年中的 {r}；65–74 歲最多 $762.50，75 歲起多 10%；收入超過 $93,454 的部分減 15%）。未包括低收入保證收入補助；稅款按 {p} 估算。","QPP both halves 12.6% + QPP2 8% (EI optional, not included)":"QPP 雙方合計 12.6% + QPP2 8%（EI 為選擇性，未包括）","CPP both halves 11.9% + CPP2 8% (EI optional, not included)":"CPP 雙方合計 11.9% + CPP2 8%（EI 為選擇性，未包括）","Employment Standards Act, 2000 (s. 57 and 64)":"《2000 年就業標準法》（第 57 及 64 條）","Act respecting labour standards (s. 82)":"《勞工標準法》（第 82 條）","Employment Standards Act (s. 63)":"《就業標準法》（第 63 條）","Employment Standards Code (s. 56)":"《就業標準法典》（第 56 條）","Pay in lieu of notice ({w} weeks)":"代通知金（{w} 週）","Ontario severance pay ({w} weeks, employer payroll of $2.5 million or more)":"安大略省遣散費（{w} 週，僱主薪金總額 $250 萬或以上）","{a} a week for about {n} weeks (55% of insurable earnings, at most $729 a week, after a one-week waiting period; the number of weeks depends on your hours and the regional unemployment rate, here {u}%)":"每週 {a}，約 {n} 週（可保收入的 55%，每週最多 $729，有一週等候期；週數視乎你的工時及地區失業率，這裡為 {u}%）","Minimum notice":"最低通知期","{w} weeks":"{w} 週","None required by law (two weeks is customary)":"法律未有規定（慣例為兩週）","{w} weeks (minimum under the {p} employment standards)":"{w} 週（{p} 就業標準的最低要求）","Provincial employment standards act":"省就業標準法","Canada":"加拿大","Province":"省份","Regional unemployment rate %":"地區失業率 %","Employer payroll of $2.5 million or more (Ontario severance pay)":"僱主薪金總額 $250 萬或以上（安大略省遣散費）","Years lived in Canada after age 18 (for OAS)":"18 歲後在加拿大居住的年數（OAS 用）","Federal rates are 14% up to $58,523, 20.5% up to $117,045, 26% up to $181,440, 29% up to $258,482 and 33% above (the lowest rate was cut from 15% in 2025). Credits at 14% for the basic personal amount ($16,452, reduced to $14,829 at high incomes), the Canada employment amount ($1,501) and base CPP and EI contributions; the enhanced CPP contributions are deducted from income. In Quebec, federal tax is cut by 16.5%.":"聯邦稅率：$58,523 以內 14%，$117,045 以內 20.5%，$181,440 以內 26%，$258,482 以內 29%，以上 33%（最低稅率於 2025 年由 15% 調低）。按 14% 計算的抵免包括基本個人免稅額（$16,452，高收入者減至 $14,829）、加拿大就業免稅額（$1,501）以及基本 CPP 及 EI 供款；提升 CPP 供款則從收入中扣除。在魁北克，聯邦稅減 16.5%。","Provincial income tax":"省所得稅","Each province has its own brackets and credits; all ten provinces use their 2026 values (British Columbia raised its lowest rate to 5.60% for 2026, Prince Edward Island added a 20% bracket above $200,000, Newfoundland and Labrador raised its basic amount to $13,094). Ontario adds a surtax and the Ontario Health Premium (up to $900); Quebec collects its own tax (14% to 25.75%) with a deduction for workers of up to $1,450.":"各省有自己的稅階及抵免；十個省份均採用 2026 年數值（卑詩省 2026 年把最低稅率提高至 5.60%，愛德華王子島省新增 $200,000 以上 20% 稅階，紐芬蘭與拉布拉多省把基本免稅額提高至 $13,094）。安大略省另加附加稅及安大略省醫療保費（最多 $900）；魁北克自行徵稅（14% 至 25.75%），並為工人提供最多 $1,450 的扣除。","CPP, EI and QPIP":"CPP、EI 及 QPIP","Employees pay 5.95% CPP on earnings between $3,500 and $74,600 (Quebec: 6.30% QPP) and 4% CPP2 between $74,600 and $85,000; EI is 1.63% up to $68,900 (Quebec 1.30%, plus 0.430% QPIP up to $103,000). Employers match CPP and pay 1.4 times the EI premium.":"僱員就 $3,500 至 $74,600 之間的收入繳付 5.95% CPP（魁北克：6.30% QPP），$74,600 至 $85,000 之間繳 4% CPP2；EI 為 $68,900 以內 1.63%（魁北克 1.30%，另加 $103,000 以內 0.430% QPIP）。僱主支付相同的 CPP，以及 1.4 倍的 EI 保費。","Provincial employment standards":"省就業標準","Overtime is paid at 1.5 times the regular rate after 44 hours a week in Ontario, 40 hours in Quebec, Alberta and most other provinces, and also after 8 hours a day in British Columbia and Alberta (double time after 12 hours in BC). Public holidays worked are paid at 1.5 times plus holiday pay in most provinces.":"超時工作按正常薪率 1.5 倍支付：安大略省每週超過 44 小時，魁北克、艾伯塔及大部分其他省份超過 40 小時；卑詩省及艾伯塔省每天超過 8 小時亦然（卑詩省超過 12 小時雙倍）。大部分省份在公眾假期工作按 1.5 倍支付另加假期薪酬。","44 h / week in Ontario (40 in most provinces)":"安大略省每週 44 小時（大部分省份 40 小時）","Self-employed people pay both halves of CPP (11.9% on profit between $3,500 and $74,600, 12.6% QPP in Quebec) and 8% CPP2 up to $85,000; the employer half and the enhanced part are deductible. EI is optional (special benefits only) and not included. GST/HST registration is required above $30,000 of sales.":"自僱人士須繳付雙方的 CPP（$3,500 至 $74,600 之間利潤的 11.9%，魁北克 QPP 12.6%）及 $85,000 以內 8% CPP2；僱主一半及提升部分可扣除。EI 為選擇性（只限特別津貼），未包括在內。銷售額超過 $30,000 須登記 GST/HST。","Canada Pension Plan":"加拿大退休金計劃","The CPP retirement pension replaces 25% of average earnings up to the YMPE, rising to 33.33% plus a part of earnings up to $85,000 as the 2019 enhancement matures. You can start it from 60 (0.6% less per month before 65) to 70 (0.7% more per month after 65). The maximum at 65 for a pension starting in January 2026 is $1,507.65 a month. The QPP in Quebec works in a similar way. The federal government plans to cut the base CPP contribution rate to 4.75% from 2027.":"CPP 退休金可替代 YMPE 以內平均收入的 25%，隨 2019 年提升計劃成熟，將升至 33.33% 另加 $85,000 以內部分收入。你可由 60 歲（65 歲前每月少 0.6%）至 70 歲（65 歲後每月多 0.7%）開始領取。2026 年 1 月開始領取者 65 歲的最高金額為每月 $1,507.65。魁北克的 QPP 運作相若。聯邦政府計劃由 2027 年起把基本 CPP 供款率減至 4.75%。","Old Age Security":"老年保障金","OAS is paid from 65 to people who lived in Canada at least 10 years after 18 (full pension after 40 years): up to $762.50 a month for ages 65–74 and $838.75 from 75 (October–December 2026). It can be deferred up to 5 years for 0.6% more per month and is reduced by 15% of net income above $93,454. The Guaranteed Income Supplement adds up to $1,138.90 a month for single people with low income.":"OAS 由 65 歲起發放給 18 歲後在加拿大居住至少 10 年的人士（40 年可得全額）：65–74 歲每月最多 $762.50，75 歲起 $838.75（2026 年 10–12 月）。可延遲最多 5 年，每月多 0.6%，淨收入超過 $93,454 的部分減 15%。保證收入補助為低收入單身人士每月另加最多 $1,138.90。","RRSP contributions are deductible up to 18% of last year’s earned income, at most $33,810 in 2026 ({l} for you), less any pension adjustment from an employer plan. Withdrawals are taxed as income. A TFSA ($7,000 of new room a year) gives no deduction but tax-free growth and withdrawals.":"RRSP 供款最多可扣除上一年勞動收入的 18%，2026 年最多 $33,810（你的上限為 {l}），再減僱主計劃的退休金調整。提取時作收入課稅。TFSA（每年新增 $7,000 空間）不可扣除，但增長及提取均免稅。","Registered Retirement Savings Plan (RRSP), often with employer matching in a group plan: contributions are deductible and grow tax-free; withdrawals (or a RRIF from age 71) are taxed as income (about 25% used here). Interest in a taxable account is taxed at your marginal rate (30% used).":"註冊退休儲蓄計劃（RRSP），在團體計劃中通常有僱主配對：供款可扣除並免稅增長；提取（或 71 歲起的 RRIF）作收入課稅（這裡採用約 25%）。應課稅帳戶的利息按你的邊際稅率課稅（採用 30%）。","Canada Day":"加拿大日","Louis Riel Day":"路易·瑞爾日","Heritage Day":"傳統日","Islander Day":"島民日","Family Day":"家庭日","National Patriots’ Day":"國家愛國者日","Victoria Day":"維多利亞日","Thanksgiving":"感恩節","British Columbia Day":"卑詩日","Saskatchewan Day":"薩斯喀徹溫日","New Brunswick Day":"紐賓士域日","National Day for Truth and Reconciliation":"國家真相與和解日","Fête nationale (Saint-Jean-Baptiste)":"魁北克國慶日（聖讓-巴蒂斯特節）","Most provinces give at least 2 weeks of paid vacation a year (vacation pay 4%), rising to 3 weeks after 5 years in Ontario, British Columbia, Alberta and Manitoba, after 3 years in Quebec and after 8 years in the Maritimes; Saskatchewan gives 3 weeks from the start. The public holidays of the selected province are shown; federally regulated employers follow the Canada Labour Code.":"大部分省份每年給予至少 2 週有薪假期（假期薪酬 4%），安大略、卑詩、艾伯塔及曼尼托巴在 5 年後增至 3 週，魁北克 3 年後，沿海省份 8 年後；薩斯喀徹溫由開始已給予 3 週。顯示的是所選省份的公眾假期；受聯邦規管的僱主依照《加拿大勞工法典》。","Maternity benefit (QPIP)":"生育津貼（QPIP）","70% of average weekly earnings (insurable up to $103,000 a year)":"平均週薪的 70%（可保收入每年最多 $103,000）","Paternity benefit (QPIP)":"侍產津貼（QPIP）","5 weeks":"5 週","70% of average weekly earnings":"平均週薪的 70%","Parental benefit (QPIP)":"父母津貼（QPIP）","32 weeks to share (7 at 70% and 25 at 55%), plus bonus weeks when both parents take part":"共享 32 週（7 週 70%，25 週 55%），父母雙方都參與另加獎勵週數","EI sickness benefit":"EI 疾病津貼","Up to 26 weeks after a one-week waiting period":"一週等候期後最多 26 週","55% of insurable earnings, at most $729 a week":"可保收入的 55%，每週最多 $729","EI maternity benefit":"EI 生育津貼","15 weeks (from up to 12 weeks before the birth)":"15 週（最早由產前 12 週開始）","EI parental benefit":"EI 父母津貼","Standard: 35 weeks (40 if shared); extended: 61 weeks (69 if shared)":"標準：35 週（共享 40 週）；延長：61 週（共享 69 週）","55% (standard) or 33% (extended), at most $729 / $437 a week":"55%（標準）或 33%（延長），每週最多 $729 / $437","Canada Child Benefit":"加拿大兒童福利金","Monthly, tax-free, by family net income and the children’s ages":"每月發放，免稅，按家庭淨收入及子女年齡計算","Dismissed without cause":"無理由被解僱","Employment standards set minimum written notice or pay in lieu: in Ontario 1 week after 3 months, 2 weeks after 1 year and 1 week per year up to 8 weeks, plus severance pay of 1 week per year (up to 26 weeks) after 5 years if the employer’s payroll is at least $2.5 million. Quebec: 1 to 8 weeks; British Columbia and Alberta: up to 8 weeks. Courts often award much longer “reasonable notice” under common law, which is not modelled here.":"就業標準規定最低書面通知或代通知金：安大略省 3 個月後 1 週，1 年後 2 週，其後每年 1 週，最多 8 週；如僱主薪金總額至少 $250 萬，服務 5 年後另有每年 1 週的遣散費（最多 26 週）。魁北克：1 至 8 週；卑詩及艾伯塔：最多 8 週。法院根據普通法往往判給長得多的「合理通知期」，這裡未有計算。","Employment Insurance":"就業保險","After 420 to 700 insured hours (by region) EI regular benefits pay 55% of average insurable weekly earnings, at most $729 a week in 2026, for 14 to 45 weeks depending on your hours and the regional unemployment rate, after a one-week waiting period. Benefits are taxable.":"在 420 至 700 小時投保工時後（視乎地區），EI 一般津貼支付平均可保週薪的 55%，2026 年每週最多 $729，視乎你的工時及地區失業率為期 14 至 45 週，有一週等候期。津貼須課稅。","RRSP contributions lower your tax at your marginal rate; a First Home Savings Account (FHSA, $8,000 a year) is deductible too and tax-free when you buy your first home.":"RRSP 供款按你的邊際稅率降低稅款；首置儲蓄帳戶（FHSA，每年 $8,000）亦可扣除，用於購買首個住所時免稅。","In Ontario the Health Premium (up to $900) is withheld with your income tax from $20,000 of taxable income.":"在安大略省，應課稅收入由 $20,000 起，醫療保費（最多 $900）與所得稅一併預扣。","The Canada Child Benefit (and Quebec’s family allowance) depends on family net income and is not included. Spouses file separately; a spouse with little income can transfer the spousal amount (not modelled).":"加拿大兒童福利金（及魁北克家庭津貼）視乎家庭淨收入，這裡未有計算。配偶分開報稅；收入很少的配偶可轉讓配偶免稅額（未有計算）。","Ontario: notice up to 8 weeks + severance 1 week a year":"安大略省：通知期最多 8 週 + 每年 1 週遣散費","15 weeks EI at 55%, then 35 weeks parental":"EI 15 週 55%，其後 35 週父母津貼","5 extra weeks when parents share":"父母共享時多 5 週","35 weeks at 55% (or 61 at 33%)":"35 週 55%（或 61 週 33%）","EI 55% up to 26 weeks":"EI 55%，最多 26 週","Annual payroll deductions for one employee with the 2026 federal and provincial rules (full-year values) and only the basic personal amounts. Other credits (spouse, dependants, medical, tuition), the Canada Workers Benefit, employer health taxes and municipal land transfer taxes are not modelled.":"一名僱員按 2026 年聯邦及省規則（全年數值）且只計基本個人免稅額的年度薪酬扣款。未計及其他抵免（配偶、受養人、醫療、學費）、加拿大工人福利、僱主醫療稅及市政土地轉讓稅。","Official sources: Canada Revenue Agency (T4127 Payroll Deductions Formulas, 122nd and 123rd editions, 2026; RRSP and TFSA limits), Revenu Québec (2026 tax rates, principal changes for 2026), Employment and Social Development Canada (CPP and OAS amounts 2026, EI), provincial employment standards acts, Statistics Canada (Survey of Household Spending 2023), OECD (life expectancy).":"官方來源：加拿大稅務局（T4127 薪酬扣款公式，2026 年第 122 及 123 版；RRSP 及 TFSA 上限）、魁北克稅務局（2026 年稅率、2026 年主要改動）、加拿大就業及社會發展部（2026 年 CPP 及 OAS 金額、EI）、各省就業標準法、加拿大統計局（2023 年家庭開支調查）、OECD（預期壽命）。","Basic federal tax in the CRA bonus example (taxable income $55,450.76)":"CRA 花紅例子中的基本聯邦稅（應課稅收入 $55,450.76）","Federal basic personal amount at a net income of $220,000":"淨收入 $220,000 的聯邦基本個人免稅額","Quebec tax before credits on $60,000 of taxable income":"應課稅收入 $60,000 未計抵免的魁北克稅","British Columbia tax reduction at a net income of $30,000":"淨收入 $30,000 的卑詩省減稅","Ontario surtax on $8,000 of basic Ontario tax":"安大略省基本稅 $8,000 的附加稅","Ontario Health Premium at $60,000 of taxable income":"應課稅收入 $60,000 的安大略省醫療保費","Maximum employee CPP contribution":"僱員 CPP 供款上限","Maximum employee CPP2 contribution":"僱員 CPP2 供款上限","Maximum employee EI premium (outside Quebec)":"僱員 EI 保費上限（魁北克以外）","Maximum employee QPP contribution":"僱員 QPP 供款上限","Maximum employee QPIP premium":"僱員 QPIP 保費上限","Maximum CPP retirement pension at 65, starting January 2026 (per month)":"2026 年 1 月開始、65 歲的 CPP 退休金上限（每月）","Maximum Old Age Security pension, ages 65–74 (per month)":"65–74 歲老年保障金上限（每月）","RRSP dollar limit 2026":"2026 年 RRSP 金額上限","Ontario minimum notice after 12 years (weeks)":"12 年後的安大略省最低通知期（週）","Maximum EI regular benefit per week (55% of $68,900 ÷ 52)":"每週 EI 一般津貼上限（$68,900 的 55% ÷ 52）","{n}: 10% pension savings + {c} commission":"{n}：10% 退休儲蓄 + {c} 佣金","Health 7% (Fonasa or Isapre minimum)":"醫療 7%（Fonasa 或 Isapre 最低）","Unemployment insurance 0.6%":"失業保險 0.6%","Income tax (impuesto único, withheld monthly)":"所得稅（impuesto único，每月預扣）","Contribution ceiling 90 UF a month (unemployment insurance 135.2 UF)":"供款上限每月 90 UF（失業保險 135.2 UF）","Employer: pension 3.5% (from August 2026), unemployment insurance and work-accident insurance":"僱主：退休金 3.5%（2026 年 8 月起）、失業保險及工傷保險","AFP account: about {b} saved (10% of your pay plus the new employer contribution, rising to 6% by 2033, at a 3% real return), paid as {a} a month over your expected {n} years. The legal retirement age is 65 for men and 60 for women. Years-of-contribution benefit (BAC): 0.1 UF per year, up to 2.5 UF, with at least 20 years (men) or 10 years (women): {c}. From 65 the Universal Guaranteed Pension (PGU) adds up to $231,732 a month ($250,275 from 75 now and for everyone from September 2027), reduced for base pensions above $789,139: {p}. Health 7% is deducted from pensions.":"AFP 帳戶：約已儲蓄 {b}（你薪金的 10% 加新的僱主供款，至 2033 年升至 6%，實質回報 3%），在你預期的 {n} 年內每月支付 {a}。法定退休年齡男性 65 歲，女性 60 歲。供款年數津貼（BAC）：每年 0.1 UF，最多 2.5 UF，須至少 20 年（男性）或 10 年（女性）：{c}。65 歲起，普及保證退休金（PGU）每月另加最多 $231,732（75 歲起現時為 $250,275，2027 年 9 月起適用於所有人），基本退休金超過 $789,139 時減少：{p}。退休金須扣除 7% 醫療供款。","Contributions on 80% of fees: AFP 10% + commission, disability insurance (about 1.5%), health 7%, work-accident 0.93%":"按費用的 80% 供款：AFP 10% + 佣金、傷殘保險（約 1.5%）、醫療 7%、工傷 0.93%","Severance (30 days of pay per year of service: {n}, at most 11; pay capped at 90 UF)":"遣散費（每服務一年 30 天薪金：{n} 年，最多 11 年；薪金上限 90 UF）","Pay in lieu of 30 days’ notice (capped at 90 UF)":"30 天通知期的代通知金（上限 90 UF）","After resigning only your own unemployment-insurance account can be withdrawn":"辭職後只可提取你自己的失業保險帳戶","About {a} in month 1 (70% of your average pay), then 55%, 45%, 40% and 35%: paid from your unemployment-insurance account and, if it runs short, from the Solidarity Fund (which has monthly caps)":"第 1 個月約 {a}（你平均薪金的 70%），其後 55%、45%、40% 及 35%：由你的失業保險帳戶支付，不足時由團結基金支付（設每月上限）","Severance (months of pay)":"遣散費（月薪數）","30 days is customary (not required by law)":"慣例為 30 天（法律未有規定）","30 days, or one month’s pay instead":"30 天，或以一個月薪金代替","Labour Code art. 161–163":"《勞工法典》第 161–163 條","Chile":"智利","Pension fund (AFP)":"退休基金（AFP）","Contract":"合約","Indefinite (permanent)":"無限期（長期）","Fixed-term":"定期","Paid one month instead of 30 days’ notice":"以一個月薪金代替 30 天通知","Employers withhold the impuesto único each month on pay after pension, health and unemployment contributions: exempt up to 13.5 UTM ($974,038 in October 2026), then 4%, 8%, 13.5%, 23%, 30.4% and 35%, and 40% above 310 UTM. The UTM is updated monthly with inflation.":"僱主每月就扣除退休金、醫療及失業供款後的薪金預扣 impuesto único：13.5 UTM（2026 年 10 月為 $974,038）以內豁免，其後 4%、8%、13.5%、23%、30.4% 及 35%，310 UTM 以上 40%。UTM 每月按通脹更新。","Employees pay 10% into their AFP account plus the AFP’s commission (0.46% to 1.45%), 7% for health (Fonasa, or an Isapre plan costing at least that) and 0.6% unemployment insurance on an indefinite contract, on pay up to 90 UF a month. Under the 2025 pension reform employers pay a new contribution: 1% from August 2025, 3.5% from August 2026 (covering disability and survivors’ insurance), rising to 8.5% (6% for workers’ accounts). Minimum wage $553,553 a month from May 2026.":"僱員向 AFP 帳戶供款 10%，另加 AFP 佣金（0.46% 至 1.45%），醫療 7%（Fonasa，或成本至少相同的 Isapre 計劃），無限期合約另繳 0.6% 失業保險，按每月最多 90 UF 的薪金計算。根據 2025 年退休金改革，僱主繳付新供款：2025 年 8 月起 1%，2026 年 8 月起 3.5%（涵蓋傷殘及遺屬保險），逐步升至 8.5%（其中 6% 撥入工人帳戶）。2026 年 5 月起最低工資每月 $553,553。","Overtime is paid with at least a 50% supplement and is limited to 2 hours a day. The legal week is 42 hours from April 2026 and falls to 40 hours in April 2028 (Ley 21.561).":"超時工作至少有 50% 津貼，每天最多 2 小時。法定每週工時自 2026 年 4 月起為 42 小時，2028 年 4 月降至 40 小時（Ley 21.561）。","Fee earners (boletas de honorarios)":"收費人士（boletas de honorarios）","Clients withhold 15.25% of gross fees in 2026 (rising to 17% in 2028). In the annual tax return the withholding first pays your social security contributions on 80% of your fees (AFP, disability insurance, health, work accidents) and then your income tax, calculated with presumed expenses of 30% (up to 15 UTA) on the annual scale.":"2026 年客戶預扣稅前費用的 15.25%（2028 年升至 17%）。在年度報稅時，預扣款項先用於支付按費用 80% 計算的社會保障供款（AFP、傷殘保險、醫療、工傷），其後支付所得稅，所得稅按年度稅階並以 30% 推定開支（最多 15 UTA）計算。","AFP pension and the 2025 reform":"AFP 退休金及 2025 年改革","Your pension comes from your AFP account, paid as a life annuity or a programmed withdrawal from 65 (men) or 60 (women). The 2025 reform (Ley 21.735) adds an employer contribution that will put 6% more of your pay into your account, a Years-of-Contribution Benefit (0.1 UF per year, up to 2.5 UF) and compensation for women’s longer life expectancy.":"你的退休金來自你的 AFP 帳戶，由 65 歲（男性）或 60 歲（女性）起以終身年金或分期提取方式支付。2025 年改革（Ley 21.735）新增僱主供款，將把你薪金的額外 6% 存入你的帳戶，另設供款年數津貼（每年 0.1 UF，最多 2.5 UF），以及補償女性較長的預期壽命。","Universal Guaranteed Pension (PGU)":"普及保證退休金（PGU）","From 65, people in the 90% of the population with lower incomes receive the PGU: $231,732 a month from February 2026 for base pensions up to $789,139, falling to zero at $1,252,602. The reform raises it to $250,275, from September 2026 for those aged 75 and over and from September 2027 for everyone from 65.":"65 歲起，收入較低的 90% 人口可領取 PGU：2026 年 2 月起基本退休金 $789,139 以內每月 $231,732，至 $1,252,602 遞減至零。改革把金額提高至 $250,275，2026 年 9 月起適用於 75 歲或以上人士，2027 年 9 月起適用於所有 65 歲或以上人士。","Voluntary pension savings (APV) under regime B are deducted from your taxable pay up to 50 UF a month ({l} a year); under regime A the state adds a 15% bonus instead (up to 6 UTM a year).":"B 制度下的自願退休儲蓄（APV）可從應課稅薪金中扣除，每月最多 50 UF（每年 {l}）；A 制度則改由政府加 15% 獎金（每年最多 6 UTM）。","Voluntary pension savings (APV) and collective APV plans with employer contributions: regime B lowers your income tax now and withdrawals at retirement are taxed as pension income (about 8% used here); early withdrawals are taxed with a surcharge.":"自願退休儲蓄（APV）及有僱主供款的集體 APV 計劃：B 制度現時可降低你的所得稅，退休時的提取作退休金收入課稅（這裡採用約 8%）；提早提取須加徵附加稅。","Navy Day":"海軍日","National Indigenous Peoples’ Day":"全國原住民日","Saint Peter and Saint Paul":"聖伯多祿及聖保祿節","Our Lady of Mount Carmel":"卡梅爾山聖母節","Army Day":"陸軍日","Meeting of Two Worlds":"兩個世界相遇日","Evangelical and Protestant Churches Day":"福音派及新教教會日","15 working days of paid holiday a year after one year of service, plus one more day for every 3 years beyond 10 years of work (feriado progresivo). Holidays on a weekend are not moved; election days are also public holidays.":"服務滿一年後每年 15 個工作天有薪假期，工作超過 10 年後每多 3 年加一天（feriado progresivo）。落在週末的假期不會移後；選舉日亦為公眾假期。","Prenatal and postnatal leave":"產前及產後假","6 weeks before and 12 weeks after the birth":"產前 6 週及產後 12 週","100% of taxable pay, up to the 90 UF ceiling":"應課稅薪金的 100%，以 90 UF 上限為限","Parental postnatal leave":"父母產後假","12 weeks full-time or 18 weeks part-time; the last 6 weeks can go to the father":"12 週全職或 18 週兼職；最後 6 週可給予父親","100% of taxable pay, up to 90 UF":"應課稅薪金的 100%，以 90 UF 為限","Sick pay (subsidio de incapacidad laboral)":"病假薪酬（subsidio de incapacidad laboral）","From day 4 (from day 1 when the leave exceeds 10 days)":"由第 4 天起（病假超過 10 天則由第 1 天起）","Average taxable pay of the last 3 months":"最近 3 個月的平均應課稅薪金","Dismissed for the company’s needs":"因公司需要被解僱","When the employer dismisses you for the company’s needs (art. 161) after at least one year, you get 30 days of your last monthly pay for each year of service (a fraction above 6 months counts as a year), up to 330 days (11 years), with pay capped at 90 UF; plus one month’s pay if the 30 days’ notice is not given. Severance within these limits is tax-free.":"僱主因公司需要（第 161 條）解僱服務至少一年的你時，每服務一年可得最後月薪的 30 天（超過 6 個月的零碎年份當作一年），最多 330 天（11 年），薪金上限 90 UF；如未給予 30 天通知，另加一個月薪金。在此限額內的遣散費免稅。","The unemployment insurance (AFC) pays first from your individual account and then, if it runs short, from the Solidarity Fund: 70% of your average pay in month 1, 55%, 45%, 40% and 35% in months 2–5 (more months in times of high unemployment), with upper and lower limits on the fund’s payments. The employer’s 1.6% share of its 2.4% contribution can be deducted from your severance.":"失業保險（AFC）先由你的個人帳戶支付，不足時由團結基金支付：第 1 個月為你平均薪金的 70%，第 2–5 個月為 55%、45%、40% 及 35%（失業率高時月數更多），基金支付設上下限。僱主 2.4% 供款中的 1.6% 可從你的遣散費中扣除。","Your AFP charges {c} of your pay; AFP Uno charges 0.46%. You can switch AFP at any time online.":"你的 AFP 收取你薪金的 {c}；AFP Uno 收取 0.46%。你可隨時在網上轉換 AFP。","Many employers pay the legal gratification (25% of pay, up to 4.75 minimum wages a year); if yours does, include it in your gross pay.":"很多僱主支付法定 gratificación（薪金的 25%，每年最多 4.75 倍最低工資）；如你的僱主有支付，請計入你的稅前薪金。","Family allowances (asignación familiar and the Subsidio Único Familiar) are income-tested and not included. Spouses are taxed separately.":"家庭津貼（asignación familiar 及 Subsidio Único Familiar）設入息審查，未包括在內。配偶分開課稅。","30 days per year, up to 11 years (90 UF cap)":"每年 30 天，最多 11 年（90 UF 上限）","18 weeks at 100%, then 12 weeks parental":"18 週 100%，其後 12 週父母假","12 weeks at 100% (up to 6 for the father)":"12 週 100%（父親最多 6 週）","100% from day 4":"由第 4 天起 100%","Monthly withholding for one employee with the October 2026 UTM, the 30 September 2026 UF and the employer rates from August 2026. The legal gratification, Isapre plans above 7%, family allowances and the annual tax reconciliation are not modelled.":"一名僱員按 2026 年 10 月 UTM、2026 年 9 月 30 日 UF 及 2026 年 8 月起僱主費率計算的每月預扣。未計及法定 gratificación、超過 7% 的 Isapre 計劃、家庭津貼及年度稅務結算。","Official sources: Servicio de Impuestos Internos (impuesto único table October 2026, UF and UTM, dólar observado), Superintendencia de Pensiones (AFP commissions, employer contribution under Ley 21.735, contribution ceilings 2026), Dirección del Trabajo (Ley 21.830 minimum wage, Labour Code), ChileAtiende (PGU 2026), INE (IX Encuesta de Presupuestos Familiares), Banco Central de Chile, OECD (life expectancy).":"官方來源：Servicio de Impuestos Internos（2026 年 10 月 impuesto único 稅表、UF 及 UTM、dólar observado）、Superintendencia de Pensiones（AFP 佣金、Ley 21.735 下的僱主供款、2026 年供款上限）、Dirección del Trabajo（Ley 21.830 最低工資、《勞工法典》）、ChileAtiende（2026 年 PGU）、INE（第九次家庭預算調查）、智利中央銀行、OECD（預期壽命）。","Monthly income tax on $3,000,000 of taxable pay (October 2026)":"應課稅薪金 $3,000,000 的每月所得稅（2026 年 10 月）","Monthly income tax on $10,000,000 of taxable pay (October 2026)":"應課稅薪金 $10,000,000 的每月所得稅（2026 年 10 月）","Tax-free monthly threshold (13.5 UTM)":"每月免稅門檻（13.5 UTM）","Monthly contribution ceiling (90 UF), September 2026":"2026 年 9 月每月供款上限（90 UF）","AFP Uno deduction on $1,000,000 (10% + 0.46%)":"$1,000,000 的 AFP Uno 扣款（10% + 0.46%）","Universal Guaranteed Pension (PGU) for a base pension of $500,000":"基本退休金 $500,000 的普及保證退休金（PGU）","PGU from age 75 (from September 2026)":"75 歲起的 PGU（2026 年 9 月起）","Severance after 15 years at $1,000,000 a month (11-year cap)":"每月 $1,000,000、15 年後的遣散費（11 年上限）","Osijek, Zadar, Dubrovnik and others at 20% / 30%":"奧西耶克、扎達爾、杜布羅夫尼克等地，20% / 30%","Pension insurance, pillar I 15%":"退休金保險，第一支柱 15%","Pension insurance, pillar I 20%":"退休金保險，第一支柱 20%","Pension insurance, pillar II 5%":"退休金保險，第二支柱 5%","Income tax ({a} / {b}, {c})":"所得稅（{a} / {b}，{c}）","Personal allowance (per year)":"個人免稅額（每年）","Low-wage relief on the pillar-I pension base (per year)":"第一支柱退休金基數的低工資寬減（每年）","Employer health insurance 16.5%":"僱主醫療保險 16.5%","Pillar I pension: {p} personal points (your average pay ratio {v} × {y} years) × €15.64 (current pension value from 1 July 2026){s}. Pillar II account about {b}, paid as {a} a month. Old-age pension at 65 (women {l} in {r}) with 15 years; early pension from {e} with {k} years, cut by 0.2% a month (at most 12%); with 41 years from 60 without a cut. Each month after the age adds 0.45% (up to 5 years).":"第一支柱退休金：{p} 個個人點數（你的平均薪金比率 {v} × {y} 年）× €15.64（2026 年 7 月 1 日起的現行退休金值）{s}。第二支柱帳戶約 {b}，每月支付 {a}。投保 15 年可於 65 歲領取老年退休金（女性在 {r} 年為 {l}）；投保 {k} 年可由 {e} 起提早領取，每月減 0.2%（最多 12%）；投保 41 年可由 60 歲起不設扣減。超過年齡後每月加 0.45%（最多 5 年）。",", basic pension 75% for pillar II members":"，第二支柱成員的基本退休金為 75%"," + 27% supplement":" + 27% 補助","Pension 20% + health 16.5% on profit (at least €1,295.45 a month)":"按利潤繳退休金 20% + 醫療 16.5%（每月最少 €1,295.45）","Severance (at least 1/3 of monthly pay per year of service, at most 6 months)":"遣散費（每服務一年至少為月薪的 1/3，最多 6 個月）","{a} a month for the first 90 days (60% of your gross pay, at most €1,014), then 35% and 30%, for {n} days in total":"首 90 天每月 {a}（你稅前薪金的 60%，最多 €1,014），其後 35% 及 30%，合共 {n} 天","{m} months":"{m} 個月","Labour Act art. 122 and 126":"《勞工法》第 122 及 126 條","Croatia":"克羅地亞","Place of residence (local tax rates)":"居住地點（地方稅率）","Member of the mandatory pension fund (pillar II)":"強制退休基金成員（第二支柱）","Income after pension contributions and the personal allowance (€600 a month, more for children and dependants) is taxed at the lower local rate up to €60,000 a year and the higher rate above. Each town sets its rates within legal ranges (Zagreb up to 23% / 33%; 20% / 30% where no decision was adopted). People under 25 pay no income tax and those aged 25–30 pay half.":"扣除退休金供款及個人免稅額（每月 €600，有子女及受養人更多）後的收入，每年 €60,000 以內按較低地方稅率課稅，以上按較高稅率。各市鎮在法定範圍內自訂稅率（薩格勒布最高 23% / 33%；未有決定的地方為 20% / 30%）。25 歲以下人士不用繳所得稅，25–30 歲人士繳一半。","Employees pay 20% for pensions (15% pillar I and 5% pillar II for fund members) on pay up to €11,958 a month; for pay up to €1,300 the pillar-I base is reduced (by €300 up to €700). Employers pay 16.5% health insurance on top. Minimum wage €1,050 a month in 2026.":"僱員就每月最多 €11,958 的薪金繳付 20% 退休金供款（基金成員為第一支柱 15% 及第二支柱 5%）；薪金最多 €1,300 時第一支柱基數會減少（€700 以內減 €300）。僱主另付 16.5% 醫療保險。2026 年最低工資每月 €1,050。","Labour Act and collective agreements":"《勞工法》及集體協議","Overtime is limited to 10 hours a week and 180 hours a year (250 with a collective agreement) and must be paid with a supplement set by the employment contract or collective agreement, commonly 50%. Night and Sunday work are also paid with supplements.":"超時工作每週最多 10 小時、每年 180 小時（有集體協議為 250 小時），須按僱傭合約或集體協議訂明的津貼支付，常見為 50%。夜間及星期日工作亦有津貼。","10 h / week, 180 h / year":"每週 10 小時，每年 180 小時","Sole trader (obrt) taxed on income":"按收入課稅的獨資經營者（obrt）","A sole trader keeping books pays pension (20%) and health (16.5%) contributions on profit, at least on €1,295.45 a month in 2026 (€472.84 a month), and income tax at the local rates after the €7,200 allowance. Flat-rate taxation (paušalni obrt, revenue up to €60,000) is not modelled.":"記帳的獨資經營者按利潤繳付退休金（20%）及醫療（16.5%）供款，2026 年最少按每月 €1,295.45 計算（每月 €472.84），扣除 €7,200 免稅額後按地方稅率繳所得稅。未計及劃一稅制（paušalni obrt，營業額最多 €60,000）。","The pillar-I pension is personal points (your pay compared with the national average each year, times years of service) times the current pension value, €15.64 from 1 July 2026, which is adjusted every January and July. Pensions from pillar I only receive a 27% supplement; members of a mandatory pension fund get a basic pension from 75% of their points plus a pension from their pillar-II account.":"第一支柱退休金 = 個人點數（你每年的薪金與全國平均相比，乘以服務年數）× 現行退休金值（2026 年 7 月 1 日起為 €15.64，每年 1 月及 7 月調整）。只來自第一支柱的退休金可獲 27% 補助；強制退休基金的成員按其點數的 75% 領取基本退休金，另加第二支柱帳戶的退休金。","Conditions":"條件","In 2026: men at 65 and women at 64 with 15 years (women’s conditions reach men’s by 2030); early pension from 60 (women 59) with 35 years (women 34), reduced by 0.2% per month; with 41 years of service from 60 without a reduction.":"2026 年：男性 65 歲、女性 64 歲並投保 15 年（女性條件至 2030 年與男性看齊）；投保 35 年（女性 34 年）可由 60 歲（女性 59 歲）起提早退休，每月減 0.2%；服務 41 年可由 60 歲起不設扣減。","Voluntary pension insurance (pillar III) gives no tax deduction, but the state adds 15% of your contributions up to €663.61 a year (at most €99.54); employer contributions are tax-free up to €67 a month.":"自願退休保險（第三支柱）不設扣稅，但政府就每年最多 €663.61 的供款加 15%（最多 €99.54）；僱主供款每月 €67 以內免稅。","Voluntary pension funds (pillar III): the state incentive adds 15% of up to €663.61 a year, employers can pay up to €67 a month tax-free, and the money can be paid out from 55. Interest and capital income are taxed at 12% (not modelled for pillar III).":"自願退休基金（第三支柱）：政府獎勵為每年最多 €663.61 的 15%，僱主可每月免稅供款最多 €67，款項可由 55 歲起提取。利息及資本收入按 12% 課稅（第三支柱未有計算）。","Anti-Fascist Struggle Day":"反法西斯鬥爭紀念日","Victory and Homeland Thanksgiving Day":"勝利及祖國感恩日","Remembrance Day (Vukovar and Škabrnja)":"追思日（武科瓦爾及什卡布爾尼亞）","Saint Stephen’s Day":"聖士提反日","At least 4 weeks of paid leave a year (20 days for a 5-day week); collective agreements usually add days for seniority, children and disability. Holidays on a weekend are not moved.":"每年至少 4 週有薪假期（5 天工作週 20 天）；集體協議通常按年資、子女及殘疾加天數。落在週末的假期不會移後。","Compulsory from 28 days before the birth until the child is 6 months old":"由產前 28 天起強制放取，直至子女 6 個月大","10 working days (15 for twins), within 6 months of the birth":"10 個工作天（雙胞胎 15 天），出生後 6 個月內","100% of average pay, with a ceiling":"平均薪金的 100%，設上限","4 months per parent (2 not transferable) for the first and second child, 15 months each from the third":"第一及第二名子女每名家長 4 個月（2 個月不可轉讓），第三名起每人 15 個月","100% of average pay up to a monthly ceiling":"平均薪金的 100%，以每月上限為限","Monthly, by household income":"每月，按家庭收入","First 42 days paid by the employer, then by the health insurance fund (HZZO)":"首 42 天由僱主支付，其後由醫療保險基金（HZZO）支付","At least 70% of average pay":"至少平均薪金的 70%","The notice period is 2 weeks under 1 year of service, 1 month after 1 year, 6 weeks after 2, 2 months after 5, 2.5 months after 10 and 3 months after 20 years, plus 2 weeks (age 50+) or 1 month (age 55+) with 20 years at the same employer. After 2 years, dismissal not caused by the worker gives severance of at least one third of average monthly pay per year of service, at most 6 months’ pay; up to €1,500 per year of service is tax-free.":"通知期：服務少於 1 年 2 週，1 年後 1 個月，2 年後 6 週，5 年後 2 個月，10 年後 2.5 個月，20 年後 3 個月；在同一僱主服務 20 年者另加 2 週（50 歲或以上）或 1 個月（55 歲或以上）。服務 2 年後，非因工人引致的解僱可獲遣散費，每服務一年至少為平均月薪的三分之一，最多 6 個月薪金；每服務一年 €1,500 以內免稅。","With 9 months of work in the last 24 (6 months under age 30) the Croatian Employment Service pays 60% of your average gross pay for the first 90 days, 35% up to day 180 and 30% after, capped at 70%, 40% and 35% of the 2025 average net wage and at least 50% of the net minimum wage; it lasts from 90 days (up to 2 years of work) to 450 days (over 25 years).":"在最近 24 個月內工作 9 個月（30 歲以下為 6 個月）後，克羅地亞就業服務局首 90 天支付你平均稅前薪金的 60%，至第 180 天為 35%，其後 30%，上限分別為 2025 年平均淨工資的 70%、40% 及 35%，最少為淨最低工資的 50%；期限由 90 天（工作最多 2 年）至 450 天（超過 25 年）。","Under 25 you pay no income tax, and from 25 to 30 half of it; this is already applied.":"25 歲以下人士不用繳所得稅，25 至 30 歲繳一半；已計算在內。","Pillar III voluntary pension savings earn a 15% state incentive on up to €663.61 a year.":"第三支柱自願退休儲蓄每年最多 €663.61 可獲 15% 政府獎勵。","The child allowance depends on household income and is not included. Each child raises the personal allowance of the parent who claims it (0.5, 0.7, 1.0 … × €600), which is applied.":"兒童津貼視乎家庭收入，未包括在內。每名子女可提高申報家長的個人免稅額（0.5、0.7、1.0 … × €600），已計算在內。","1/3 of pay per year after 2 years, at most 6 months":"服務 2 年後每年薪金的 1/3，最多 6 個月","To 6 months at 100%, then parental leave":"至 6 個月 100%，其後親職假","4 months per parent at 100% (ceiling)":"每名家長 4 個月 100%（設上限）","70%+ (employer first 42 days)":"70% 或以上（僱主支付首 42 天）","Annual tax and contributions for one employee with the 2026 rules, the local rates of the selected place and the personal allowance for children. Dependants other than children, disability allowances, tax-free benefits (such as the Christmas bonus up to €700 a year) and the annual return are not modelled.":"一名僱員按 2026 年規則、所選地點的地方稅率及子女個人免稅額計算的年度稅款及供款。未計及子女以外的受養人、殘疾免稅額、免稅福利（例如每年最多 €700 的聖誕花紅）及年度報稅。","Official sources: Income Tax Act (art. 14, 19, 19a), Contributions Act and the Order on contribution bases for 2026 (NN 150/25), Labour Market Act (unemployment benefit), Labour Act (notice and severance), Croatian Pension Insurance Institute and the decision on the current pension value from 1 July 2026 (NN 95/26), Croatian National Bank (consumer lending criteria), Eurostat.":"官方來源：《所得稅法》（第 14、19、19a 條）、《供款法》及 2026 年供款基數令（NN 150/25）、《勞動市場法》（失業津貼）、《勞工法》（通知期及遣散費）、克羅地亞退休金保險局及 2026 年 7 月 1 日起現行退休金值的決定（NN 95/26）、克羅地亞國家銀行（消費貸款準則）、Eurostat。","Monthly personal allowance with two children":"有兩名子女的每月個人免稅額","Income tax on a yearly base of €70,000 in Zagreb":"薩格勒布年度稅基 €70,000 的所得稅","Monthly pension contributions at €15,000 gross (maximum base)":"稅前 €15,000 的每月退休金供款（最高基數）","Pillar-I base relief at €1,120 gross":"稅前 €1,120 的第一支柱基數寬減","Maximum unemployment benefit, first 90 days (per month)":"首 90 天最高失業津貼（每月）","Minimum unemployment benefit (50% of the net minimum wage)":"最低失業津貼（淨最低工資的 50%）","Unemployment benefit duration with 12 years of work (days)":"工作 12 年的失業津貼期限（天）","Minimum monthly contributions of a sole trader taxed on income":"按收入課稅的獨資經營者每月最低供款","Other provinces (estimate)":"其他省份（估計）","Ontario land transfer tax less the first-time buyer refund (up to $4,000; Toronto adds a municipal tax)":"安大略省土地轉讓稅減首置退稅（最多 $4,000；多倫多另徵市政稅）","Ontario land transfer tax (Toronto adds a municipal tax)":"安大略省土地轉讓稅（多倫多另徵市政稅）","BC property transfer tax with the first-time home buyers’ exemption (tax on the first $500,000, homes up to $835,000)":"卑詩省物業轉讓稅連首置豁免（首 $500,000 的稅款，樓價最多 $835,000）","BC property transfer tax":"卑詩省物業轉讓稅","Alberta has no land transfer tax: land titles fees for the transfer and the mortgage (estimate)":"艾伯塔省沒有土地轉讓稅：轉讓及按揭的土地業權費（估計）","Quebec welcome tax on property transfers (0.5% / 1% / 1.5%, outside Montreal; estimate of the indexed bands)":"魁北克物業轉讓的「歡迎稅」（0.5% / 1% / 1.5%，蒙特利爾以外；指數化級距的估計）","Provincial land transfer tax or registration fees (estimate, about 1%)":"省土地轉讓稅或登記費（估計，約 1%）","Mortgage default insurance premium (CMHC rates; usually added to the loan)":"按揭違約保險保費（CMHC 費率；通常加入貸款）","Lawyer or notary, title insurance and appraisal (estimate)":"律師或公證人、業權保險及估價（估計）","Stamp tax on the loan 0.8%":"貸款印花稅 0.8%","Notary and property registry (Conservador de Bienes Raíces), estimate about 0.6%":"公證及物業登記處（Conservador de Bienes Raíces），估計約 0.6%","Bank appraisal and legal study of the title (estimate, about 12 UF)":"銀行估價及業權法律審查（估計，約 12 UF）","Real estate transfer tax 3% (paid by the buyer)":"不動產轉讓稅 3%（由買家支付）","Notary, land registry, valuation and loan fees (estimate, about 0.6%)":"公證、土地註冊、估價及貸款費用（估計，約 0.6%）","Mortgage interest on a home loan is deductible up to 8 UTA a year (art. 55 bis LIR), in full for taxable income up to 90 UTA and tapering to nothing at 150 UTA; worth your top tax rate":"住屋貸款的按揭利息每年最多可扣除 8 UTA（LIR 第 55 bis 條），應課稅收入 90 UTA 以內可全數扣除，至 150 UTA 遞減至零；價值等於你的最高稅率","No deduction for the home you live in; a First Home Savings Account (FHSA) and the RRSP Home Buyers’ Plan help with the down payment (not modelled).":"自住物業不設扣除；首置儲蓄帳戶（FHSA）及 RRSP 置業計劃可協助支付首期（未有計算）。","Insured mortgages need at least 5% down on the first $500,000 and 10% on the part up to $1.5 million (default insurance required below 20% down); uninsured loans are limited to 80% of the value. OSFI’s stress test requires qualifying at the higher of your rate + 2 points and 5.25%, and housing costs are usually limited to about 39% of gross income (44% for all debts).":"受保按揭須就首 $500,000 付至少 5% 首期，$150 萬以內部分付 10%（首期低於 20% 須購買違約保險）；無保險貸款以物業價值的 80% 為上限。OSFI 壓力測試要求以你的利率 + 2 個百分點或 5.25%（以較高者為準）通過審批，住屋成本通常以稅前收入的約 39% 為限（所有債務 44%）。","No binding borrower limits. Banks usually finance up to 80% of the value (90% with the state FOGAES guarantee for a first home), and the monthly payment usually may not exceed about 25% of household income.":"沒有具約束力的借款人上限。銀行通常融資物業價值的 80%（首個住所有政府 FOGAES 擔保為 90%），每月供款通常不得超過家庭收入的約 25%。","Croatian National Bank, from 1 July 2025: housing loans at most 90% of the property value, total debt payments at most 45% of income, at most 30 years; banks may exceed the limits for a limited share of loans.":"克羅地亞國家銀行，2025 年 7 月 1 日起：住屋貸款最多為物業價值的 90%，總債務供款最多為收入的 45%，年期最多 30 年；銀行可就有限比例的貸款超出上限。","The CPP estimate treats your earnings as a share of the YMPE in today’s money and assumes full Old Age Security residence unless you change it; your official estimate is in My Service Canada Account.":"CPP 估算把你的收入當作以今天幣值計的 YMPE 比例，並假設全額老年保障金居住年期（除非你更改）；你的官方估算載於 My Service Canada Account。","The employer contribution under the 2025 reform is phased in on a straight line from 0.1% (2026) to 6% (2033); the official calendar has yearly steps. Your AFP balance and the annuity depend on returns and the official mortality tables.":"2025 年改革下的僱主供款由 0.1%（2026）直線遞增至 6%（2033）；官方時間表為每年分級上調。你的 AFP 結餘及年金視乎回報及官方死亡率表。","The pension is an estimate: personal points use the 2025 average wage for every year, and the split between pillar I (75% for fund members) and the pillar II annuity is simplified.":"退休金為估計：個人點數每年均採用 2025 年平均工資，而第一支柱（基金成員為 75%）與第二支柱年金的劃分已簡化。","EI weeks are estimated from your years of work (as hours) and the regional unemployment rate; court-awarded common-law notice is often much longer than the minimum shown.":"EI 週數按你的工作年數（作工時計）及地區失業率估算；法院按普通法判給的通知期往往遠長於顯示的最低要求。","Unemployment insurance is shown as 70% to 35% of your pay for five months; the Solidarity Fund’s monthly caps and your actual account balance are not modelled.":"失業保險以五個月內你薪金的 70% 至 35% 顯示；未計及團結基金的每月上限及你的實際帳戶結餘。","Your RRSP":"你的 RRSP","Your APV":"你的 APV","Send this message to {e}. If your email app does not open, copy the message and paste it into a new email.":"把此訊息傳送至 {e}。如你的電郵應用程式沒有打開，請複製訊息並貼到新電郵中。","Open in my email app":"在我的電郵應用程式中打開","Copy message":"複製訊息","Copied":"已複製","You allowed PayAbacus to remember your inputs on this device.":"你已允許 PayAbacus 在此裝置上記住你的輸入。","You chose not to have your inputs remembered; nothing is stored except this choice.":"你選擇不記住你的輸入；除了這個選擇外不會儲存任何資料。","You have not chosen yet, so nothing is remembered.":"你尚未作出選擇，所以不會記住任何資料。","Stop remembering":"停止記住","Remember on this device":"在此裝置上記住","This notice explains what happens to data when you use PayAbacus. The person responsible (the controller) is named at the end.||No accounts and nothing sent: all calculations run in your browser. What you type is not sent to us or to anyone else, and we cannot see it.||No cookies and no tracking: the site uses no cookies, analytics, advertising, social-media plugins or profiling. Everything the page needs, including its fonts and chart library, is served from this website itself, so no other company is contacted while you use it.||Storage on your device, only with your consent: if you choose “Remember on this device”, your last inputs, language, theme and the sections you opened are kept in your browser’s local storage so you find them next time. This data stays on your device and is never sent to us. Your choice itself is stored so that we do not ask again. The legal basis is your consent (Article 6(1)(a) GDPR and Article 4(5) of Greek Law 3471/2006). You can withdraw it at any time with the button below; this deletes the stored data and does not affect what was lawful before.||Hosting: to deliver the pages, the company that hosts this website automatically receives the technical data every browser sends (IP address, date and time, page requested, browser and device type) and may keep it for a short time in server logs for security and troubleshooting. We do not use this data to identify you or to analyse your visits.||Emails: if you write to us, including with “Report a mistake”, we receive your email address and what you write. The report window only prepares a message that you can read and change; nothing is sent until you send it yourself. We use your message only to reply and to correct the site (legitimate interest, Article 6(1)(f) GDPR) and delete it when it is no longer needed, at the latest after two years. Messages to our address are forwarded by Cloudflare Email Routing to a mailbox provided by Google (Gmail); both process the messages for us.||Your rights: you can ask for access to your personal data, its correction or erasure, restriction of processing and data portability, you can object to processing, and you can withdraw consent at any time. No automated decisions or profiling take place. The site is not directed at children under 15.||We will update this notice if our practices change. Last updated: 12 October 2026.":"本聲明說明你使用 PayAbacus 時資料會如何處理。負責人（資料控制者）列於文末。||沒有帳戶，不會傳送任何資料：所有計算都在你的瀏覽器內進行。你輸入的內容不會傳送給我們或任何其他人，我們亦無法看到。||沒有 cookies，沒有追蹤：本網站不使用 cookies、分析工具、廣告、社交媒體插件或用戶剖析。頁面所需的一切，包括字型及圖表程式庫，都由本網站本身提供，所以你使用時不會聯絡任何其他公司。||只在你同意下儲存在你的裝置：如你選擇「在此裝置上記住」，你最後的輸入、語言、主題及你打開的部分會保存在瀏覽器的本機儲存空間，方便你下次使用。這些資料留在你的裝置上，絕不會傳送給我們。你的選擇本身亦會儲存，以免我們再次詢問。法律依據是你的同意（GDPR 第 6(1)(a) 條及希臘第 3471/2006 號法律第 4(5) 條）。你可隨時用下方按鈕撤回同意；這會刪除已儲存的資料，並不影響之前合法的處理。||網站寄存：為提供網頁，寄存本網站的公司會自動收到每個瀏覽器傳送的技術資料（IP 地址、日期及時間、所請求的網頁、瀏覽器及裝置類型），並可能為保安及排解問題在伺服器記錄中短暫保存。我們不會用這些資料識別你或分析你的瀏覽。||電郵：如你寫信給我們，包括透過「報告錯誤」，我們會收到你的電郵地址及你所寫的內容。報告視窗只會準備一則你可閱讀及修改的訊息；在你親自傳送之前不會發出任何內容。我們只會用你的訊息作回覆及更正網站（正當利益，GDPR 第 6(1)(f) 條），並在不再需要時刪除，最遲在兩年後。寄往我們地址的訊息由 Cloudflare Email Routing 轉發至 Google 提供的郵箱（Gmail）；兩者均代表我們處理訊息。||你的權利：你可要求查閱你的個人資料、更正或刪除資料、限制處理及資料可攜，可反對處理，亦可隨時撤回同意。不會進行任何自動化決策或用戶剖析。本網站並非以 15 歲以下兒童為對象。||如我們的做法有變，我們會更新本聲明。最後更新：2026 年 10 月 12 日。","Terms of use":"使用條款","These terms apply to the use of PayAbacus, the website and its calculators, run by {name}, {address}. By using the site you accept them; if you do not agree, please do not use it.||The service: PayAbacus is a free information tool that estimates pay, taxes, contributions, pensions, benefits, mortgages and related figures for selected countries from published rules. No registration is needed. We may change, extend, suspend or remove features or countries at any time without notice.||Estimates, not advice: all results are estimates for information only, based on simplifying assumptions. They are not tax, legal, financial, investment, employment or pension advice, and using the site creates no professional or contractual relationship with us. Do not use the results for payroll, tax returns or official applications; check them with the competent authority, your employer or a qualified professional before making decisions.||Accuracy: we use official and open sources and test the calculators against official examples, but we do not guarantee that the information is complete, correct or up to date. Rules change, sometimes during the year; each country shows the rules year and when it was last checked.||Liability: the site is provided free of charge, “as is” and “as available”. To the extent permitted by law, the owner is not liable for any loss or damage arising from the use of the site or the inability to use it, including decisions taken on the basis of its results. This does not limit liability for intent or gross negligence, for injury to life, body or health, or where liability cannot be excluded under mandatory law, including consumer protection law.||Acceptable use: you may use the site for your own information. Do not misuse it, for example by automated mass access or scraping, by trying to break or overload it, or by presenting its results as official figures or as advice from us.||Intellectual property: the texts, design, code and calculators of PayAbacus are protected by copyright. You may share screenshots or individual results for non-commercial purposes if you name PayAbacus as the source. Official data belongs to its sources (for example Eurostat, the OECD and national authorities) and is used under their reuse terms; the fonts and the chart library are used under the SIL Open Font License and the MIT licence.||Links to other websites are provided for information; their owners are responsible for their content. How we handle data is explained in the Privacy notice.||Changes: we may update these terms; the version shown here applies from its date, and continuing to use the site after a change means you accept the new version.||Law and disputes: these terms are governed by Greek law. If you are a consumer, this does not take away the protection of the mandatory law of your country of residence. Disputes are subject to the courts of Athens, Greece, unless mandatory law gives consumers another court.||Contact: {email}. Last updated: 12 October 2026.":"本條款適用於使用 PayAbacus 網站及其計算機, 營運者為 {name}, {address}。使用本網站即表示你接受本條款；如你不同意，請不要使用。||服務：PayAbacus 是免費的資訊工具，根據已公佈的規則為選定國家估算薪酬、稅款、供款、退休金、福利、按揭及相關數字。毋須登記。我們可隨時更改、擴展、暫停或移除功能或國家，毋須另行通知。||估算，並非建議：所有結果均為僅供參考的估算，基於簡化的假設。這些並非稅務、法律、財務、投資、僱傭或退休金建議，使用本網站亦不會與我們建立任何專業或合約關係。請勿把結果用於計算薪酬、報稅或官方申請；作出決定前請向主管機構、你的僱主或合資格專業人士核實。||準確性：我們採用官方及公開來源，並以官方例子測試計算機，但不保證資料完整、正確或最新。規則會改變，有時在年中改變；每個國家都會顯示規則年份及最後核對日期。||責任：本網站免費提供，按「現狀」及「現有」基礎提供。在法律容許的範圍內，擁有人對因使用或無法使用本網站而引起的任何損失或損害概不負責，包括根據其結果所作的決定。這並不限制對故意或嚴重疏忽、對生命、身體或健康的傷害，或根據強制性法律（包括消費者保障法）不可免除的責任。||可接受的使用：你可使用本網站作自己的參考。請勿濫用，例如以自動化方式大量存取或擷取資料、試圖破壞或令其超載，或把其結果當作官方數字或我們的建議。||知識產權：PayAbacus 的文字、設計、程式碼及計算機受版權保護。你可為非商業目的分享截圖或個別結果，但須註明 PayAbacus 為來源。官方數據屬其來源所有（例如 Eurostat、OECD 及各國機構），並按其再使用條款使用；字型及圖表程式庫按 SIL Open Font License 及 MIT 授權使用。||提供其他網站的連結僅供參考；網站內容由其擁有人負責。我們處理資料的方式載於私隱聲明。||更改：我們可能更新本條款；此處顯示的版本由其日期起適用，在更改後繼續使用本網站即表示你接受新版本。||法律及爭議：本條款受希臘法律管轄。如你是消費者，這並不剝奪你居住國家強制性法律給予的保障。爭議由希臘雅典的法院管轄，除非強制性法律給予消費者另一法院。||聯絡：{email}。最後更新：2026 年 10 月 12 日。","Disclaimer: PayAbacus provides estimates for information only. They are based on the published rules and official sources listed for each country, with simplifying assumptions, and are not tax, legal, financial, investment, employment or pension advice. Your actual pay, taxes, benefits and pension may differ, rules can change during the year, and errors are possible despite careful checks. Before making decisions, confirm with the competent authority, your employer or a qualified professional. No liability is accepted for decisions based on these results, except where the law provides otherwise.":"免責聲明：PayAbacus 提供的估算僅供參考。這些估算基於每個國家所列的已公佈規則及官方來源，並採用簡化的假設，並非稅務、法律、財務、投資、僱傭或退休金建議。你的實際薪酬、稅款、福利及退休金可能不同，規則可能在年中改變，儘管已仔細核對仍可能出錯。作出決定前，請向主管機構、你的僱主或合資格專業人士確認。除法律另有規定外，對根據這些結果所作的決定概不負責。","PayAbacus uses no cookies and no tracking. With your permission it can remember your inputs, language and display choices in this browser so you find them next time. This data never leaves your device.":"PayAbacus 不使用 cookies，亦沒有追蹤。在你允許下，它可在此瀏覽器記住你的輸入、語言及顯示選擇，方便你下次使用。這些資料絕不會離開你的裝置。","Don’t remember":"不要記住","Disclaimer":"免責聲明","Estimate for information only, not advice. Calculated with PayAbacus.":"僅供參考的估算，並非建議。以 PayAbacus 計算。","Disclaimer: estimates for information only, not tax, legal or financial advice. Confirm with the competent authority before making decisions.":"免責聲明：僅供參考的估算，並非稅務、法律或財務建議。作出決定前請向主管機構確認。","Print or save as PDF":"列印或儲存為 PDF","Printed from PayAbacus on {d}. Estimates for information only, not advice.":"於 {d} 從 PayAbacus 列印。僅供參考的估算，並非建議。","Meal card / month (net)":"膳食卡 / 月（淨額）","Fuel card / month (net)":"燃油卡 / 月（淨額）","Meal card (net, × 12)":"膳食卡（淨額，× 12）","Fuel card (net, × 12)":"燃油卡（淨額，× 12）","Net pay + benefits / year":"實收薪金 + 福利 / 年","Entered as net amounts and added to your net pay as they are. Most countries exempt meal and fuel cards only up to a limit or for business use; above it the excess is taxed as pay, so check your payslip.":"以淨額輸入，並按原數加入你的實收。大部分國家只在上限內或業務用途下豁免膳食卡及燃油卡；超出部分作薪金課稅，請查閱你的糧單。","Reduction for tax withheld from pay ({p})":"從薪金預扣稅款的減免（{p}）","within €25 or 0.5% of the official figure; {n} past-year totals within 0.5% of the wage":"與官方數字相差 €25 或 0.5% 以內；{n} 個過往年份總額與工資相差 0.5% 以內","Childcare & dependent subsidies / month (net)":"托兒及受養人補助 / 月（淨額）","Other benefits / month (net)":"其他福利 / 月（淨額）","Extra benefits":"額外福利","Partner net / month":"伴侶實收 / 月","Partner enters":"伴侶輸入","Partner salaries / year":"伴侶每年支薪次數","Childcare & dependent subsidies (net, × 12)":"托兒及受養人補助（淨額，× 12）","Other benefits (net, × 12)":"其他福利（淨額，× 12）","Entered as net amounts and added to your net pay as they are. Most countries exempt such benefits only up to a limit or for specific uses; above it the excess is taxed as pay, so check your payslip.":"以淨額輸入，並按原數加入你的實收。大部分國家只在上限內或特定用途下豁免這類福利；超出部分作薪金課稅，請查閱你的糧單。","Work until your pension age":"工作至你的退休年齡","Your money runs out at {a}":"你的資金在 {a} 歲用完"," Simple count, without interest, inflation or pension.":" 簡單計算，不計利息、通脹或退休金。"," Unlike the emergency fund, which is a simple count, these results add interest, inflation and the state pension and, if you entered them, the end of the mortgage and planned drops in spending. Savings are used first; the investment account keeps growing until it is needed. So your money can last longer than the emergency-fund count suggests.":" 應急儲備只是簡單計算，而這些結果另計利息、通脹及國家退休金，如你有輸入，亦計及按揭還清及計劃中的開支減少。先動用儲蓄；投資帳戶會繼續增長，直至需要動用。所以你的資金可能比應急儲備計算所顯示的維持得更久。","Each dotted line, in the colour of its scenario, is the part of that scenario held in the investment account.":"每條點線（與其情境同色）代表該情境中存放在投資帳戶的部分。","From your employer (% of gross)":"來自你的僱主（稅前的 %）","From your salary":"來自你的薪金","Plan and payout":"計劃及提取","From your bonus (% of bonus)":"來自你的花紅（花紅的 %）"," Room left: {r} a year, so From your salary can go up to {p} (it is a % of salary only, without the bonus).":" 尚餘空間：每年 {r}，所以「來自你的薪金」最高可設為 {p}（只按薪金百分比計算，不包括花紅）。","{a} per salary from you + {b} from your employer":"每次薪金你供款 {a} + 僱主供款 {b}"," + {c} a year from your bonus":" + 每年從花紅供款 {c}","= {t} a year into the plan":"= 每年投入計劃 {t}","Future money":"未來幣值","Inflation / year (%)":"每年通脹（%）"," · in today’s money":" · 以今天的幣值計","In today’s money: each future amount is divided by inflation of {i} a year up to that year, so it shows what it would buy now.":"以今天的幣值計：每筆未來金額按每年 {i} 的通脹折算至該年，以顯示它在現在能買到甚麼。","Hide full breakdown ▴":"隱藏完整明細 ▴","Show full breakdown ▾":"顯示完整明細 ▾","{v} saved":"已儲蓄 {v}","EFKA is still paid on your full gross; only income tax goes down. Your saving is roughly your top tax rate on every euro you contribute. The money in the plan is counted at full value, before the tax due when it is paid out; “What you gain in year 1” shows what it is worth if you take it out.":"EFKA 仍按你的全部稅前薪金繳付；只有所得稅會減少。你每供款一歐元，節省的大約就是你的最高稅率。計劃內的款項按全額計算，未扣除提取時應繳的稅款；「你在第 1 年的得益」顯示提取時的價值。","Why this differs from the table above:":"為何與上表不同：","the table shows {d} because it counts the money in the plan at full value. Here the plan is valued as if you cashed it in after 1 year: {d} + {i} return − {x} payout tax ({r}) = {g}. The payout tax falls the longer the money stays in the plan (down to {m} after more than 20 years), so over time the gain moves closer to the table figure.":"上表顯示 {d}，因為它按全額計算計劃內的款項。這裡的計劃價值假設你在 1 年後兌現：{d} + {i} 回報 − {x} 提取稅（{r}）= {g}。款項留在計劃內越久，提取稅越低（20 年以上降至 {m}），所以隨時間推移，得益會越來越接近上表數字。","purchasing power in EUR, priced as in {c}":"以歐元計的購買力，按 {c} 物價計算","With Purchasing power, every amount is converted to euros and adjusted to {c} prices, so a longer bar means it buys more than the same money would there.":"選擇「購買力」時，每筆金額都換算成歐元並按 {c} 物價調整，所以柱越長，代表比在當地用相同金額能買到更多。","With Nominal EUR, amounts are only converted to euros at ECB reference rates, without adjusting for price levels.":"選擇「名義歐元」時，金額只按歐洲央行參考匯率換算成歐元，未有按物價水平調整。","{h} is the reference: there you keep {gr} a year.":"{h} 為基準：在當地你每年保留 {gr}。","<b>{c}</b>: you keep {net}{fx}, {d} than in {h}. Prices are {pd} (price level {pl} vs {pgr}), so this buys what <b>{pp}</b> buys there: {ppd} purchasing power.":"<b>{c}</b>：你保留 {net}{fx}，比 {h}{d}。物價{pd}（物價水平 {pl} 對比 {pgr}），所以這筆錢相當於在當地 <b>{pp}</b> 的購買力：購買力{ppd}。"," / year, priced as in {c}":" / 年，按 {c} 物價計算","Purchasing power (priced as in {c})":"購買力（按 {c} 物價計算）","Gross for same buying power as in {c}":"達到與 {c} 相同購買力所需的稅前金額","Single person, {k} children, age {a}, 2026 rules. Purchasing power converts net pay to euros and adjusts it by each country’s price level for household consumption (Eurostat, EU=100: {c} {pc}, Germany {de}, Italy {it}, Spain {es}, UK {gb}), so every amount shows what it would buy in {c}. These are national averages: big cities, especially rents in Munich, Milan, Madrid or London, can be much higher.":"單身人士，{k} 名子女，{a} 歲，2026 年規則。購買力把實收換算成歐元，並按各國家庭消費物價水平調整（Eurostat，歐盟 = 100：{c} {pc}、德國 {de}、意大利 {it}、西班牙 {es}、英國 {gb}），所以每筆金額顯示它在 {c} 能買到甚麼。這些是全國平均數：大城市（特別是慕尼黑、米蘭、馬德里或倫敦的租金）可能高得多。"," / month, priced as in {c}":" / 月，按 {c} 物價計算","Buying power / month (priced as in {c})":"購買力 / 月（按 {c} 物價計算）"," incl. unemployment benefit, priced as in {c}":" 包括失業津貼，按 {c} 物價計算","Total (priced as in {c})":"合計（按 {c} 物價計算）","Show key columns only ▴":"只顯示主要欄目 ▴","Show all details ▾":"顯示所有詳情 ▾","Money left each month after rent and bills, priced as in {c}":"每月扣除租金及帳單後的剩餘金額，按 {c} 物價計算","Left, priced as in {c}":"剩餘，按 {c} 物價計算","Same, priced as in {c}":"同上，按 {c} 物價計算","What this compares: the same gross salary of {g} a year, run through each country’s 2026 tax and social-security rules for a single person aged {a} with {k} children. Each bar is that gross split into net pay (what you keep), income tax, your social security and, on top, the employer’s social security.":"比較內容：把相同的每年稅前薪金 {g}，套用各國 2026 年稅務及社會保障規則，按 {a} 歲、有 {k} 名子女的單身人士計算。每條柱把稅前金額分為實收（你保留的部分）、所得稅、你的社會保障，以及最上面的僱主社會保障。","What this compares: from the same gross salary of {g} a year, your net pay per month in each country minus the typical rent and, if ticked, the bills for your household, from official statistics. For each country the first bar is the money left in euros; the second is the same money adjusted to {c} prices, i.e. what it would buy there. A longer second bar means more left to live on.":"比較內容：由相同的每年稅前薪金 {g} 計算，你在各國的每月實收減去一般租金，以及（如已勾選）你家庭的帳單，數據來自官方統計。每個國家的第一條柱是以歐元計的剩餘金額；第二條柱是按 {c} 物價調整的相同金額，即在當地能買到甚麼。第二條柱越長，代表可用於生活的剩餘越多。","What this compares: the net state pension a year in each country after the same career on the same salary ({g} a year, {y} years so far plus {m} more), claimed at the age chosen on the left. The label shows the claim age.":"比較內容：在相同薪金（每年 {g}，至今 {y} 年另加 {m} 年）下相同職業生涯後，各國每年的實收國家退休金，按左邊所選的年齡申領。標籤顯示申領年齡。","What this compares: what you would receive in each country if your employer dismissed you without fault, on {g} a year: net severance, pay for unused leave and the estimated total unemployment benefit, stacked in each bar.":"比較內容：以每年 {g} 計，如你的僱主在你沒有過失下解僱你，你在各國會收到甚麼：實收遣散費、未放年假的薪酬及估計的失業津貼總額，疊加在每條柱上。","What this compares: the legal minimum paid days off a year in each country for a 5-day week, annual leave plus public holidays that fall on weekdays in {y}. The table adds the main maternity, paternity, parental and sick-leave rules.":"比較內容：各國 5 天工作週每年的法定最低有薪休假日，即年假加上 {y} 年落在平日的公眾假期。表格另加主要的產假、侍產假、親職假及病假規則。","Past avg pay, EUR / year":"過往平均薪金，歐元 / 年","Base year (money of)":"基準年（幣值）","Bonus entered as":"花紅輸入方式","% of annual salary":"年薪的 %","Amount per year":"每年金額","Quick fill":"快速填寫","Starting year":"起始年份","Gross / month in the starting year":"起始年份的稅前 / 月","Fill empty years":"填寫空白年份","Clear all years":"清除所有年份","Clear the salaries entered for every year?":"清除所有年份已輸入的薪金？","Enter the gross monthly salary you had each year; leave a year empty to skip it. Net pay is calculated with that year’s tax and social-security rules for {c}.":"輸入你每年的稅前月薪；某年留空即略過。實收按 {c} 當年的稅務及社會保障規則計算。","Enter the gross monthly salary for each year. For {c} the site has only the 2026 rules, so for earlier years also enter the net per month from your payslips.":"輸入每年的稅前月薪。對於 {c}，本網站只有 2026 年規則，所以較早年份亦請輸入你糧單上的每月實收。","Your salary, year by year":"你的薪金，逐年記錄","The current year uses the Salary tab when left empty. Amounts in {cur}.":"本年度留空即使用「薪金」分頁。金額以 {cur} 計。","Bonus (% of salary)":"花紅（薪金的 %）","Net / month (payslip)":"實收 / 月（糧單）","calculated":"已計算","Net per month in {y}":"{y} 年每月實收","{v} a month in {b} money · real change since {f}: {d}":"以 {b} 年幣值計每月 {v} · 自 {f} 年的實質變化：{d}","Enter at least one year to see your history.":"至少輸入一年以查看你的紀錄。","Best year in real terms":"實質最佳年份","Weakest year in real terms":"實質最弱年份","net / month in {b} money":"每月實收，以 {b} 年幣值計","Real change, {f} → {l}":"實質變化，{f} → {l}","net pay after inflation":"扣除通脹後的實收","Prices, {f} → {b}":"物價，{f} → {b}","what cost {a} in {f} cost {v} in {b}":"{f} 年值 {a} 的東西在 {b} 年值 {v}","Net pay per year in {b} money":"以 {b} 年幣值計的每年實收","Bars: your net pay each year converted into {b} money with the consumer price index, so the years can be compared. Line: the net pay as it was paid at the time.":"柱：你每年的實收以消費物價指數換算成 {b} 年幣值，方便比較各年。線：當時實際支付的實收。","Net, in {b} money":"實收，以 {b} 年幣值計","Net, as paid":"實收，實際支付","Real change in net pay vs {b}":"實收相對 {b} 年的實質變化","Real change vs {b}":"相對 {b} 年的實質變化","Net / year in {b} money":"實收 / 年，以 {b} 年幣值計","There is no salary for {b}, so the real change is measured against {r}.":"{b} 年沒有薪金，所以實質變化以 {r} 年為比較基準。","Net pay uses each year’s income-tax and social-security rules for an employee (Greece with the options of the Salary tab, such as children; other countries for a single person without children). “In {b} money” multiplies each year by the rise in consumer prices between that year and {b} (national consumer price index), so it shows what that pay would buy in {b}.":"實收採用各年僱員的所得稅及社會保障規則（希臘採用「薪金」分頁的選項，例如子女；其他國家按無子女單身人士計算）。「以 {b} 年幣值計」把每年乘以該年至 {b} 年之間的消費物價升幅（全國消費物價指數），以顯示該薪金在 {b} 年能買到甚麼。","For {c}, net pay before 2026 is the amount you entered; a year without it shows no net.":"對於 {c}，2026 年前的實收是你輸入的金額；未輸入的年份不會顯示實收。","Salary history":"薪金歷史","Your salary over the years":"你歷年的薪金","For your pension: average gross so far":"用於你的退休金：至今平均稅前","Average gross / month, in today’s money":"平均稅前 / 月，以今天的幣值計","{n} years, {a}–{b}":"{n} 年，{a}–{b}","Average gross / month, as paid":"平均稅前 / 月，實際支付","without adjusting for prices":"未按物價調整","The average of the gross monthly salaries you entered for past years (bonus not included). The Pension tab asks for past pay in today’s money, so the first figure raises each year by the price rise from that year to today. Years insured are set separately in the Pension tab.":"你為過往年份輸入的稅前月薪平均值（不包括花紅）。「退休金」分頁要求以今天幣值輸入過往薪金，所以第一個數字按該年至今的物價升幅逐年上調。投保年數在「退休金」分頁另行設定。","Use {v} in the Pension tab":"在「退休金」分頁使用 {v}","Saved: the Pension tab now uses {v}.":"已儲存：「退休金」分頁現採用 {v}。","Past years use each year’s standard rules for an employee (outside Greece for a single person without children); allowances, regional taxes or special schemes you had in a given year are not included.":"過往年份採用各年僱員的標準規則（希臘以外按無子女單身人士計算）；不包括你在個別年份享有的免稅額、地區稅或特別計劃。","The site has no tax rules before 2026 for {c}, so net pay for those years is the amount you enter from your payslips.":"本網站沒有 {c} 2026 年前的稅務規則，所以這些年份的實收是你從糧單輸入的金額。","This notice explains what happens to data when you use PayAbacus. The person responsible (the controller) is named at the end.||No accounts and nothing sent: all calculations run in your browser. What you type is not sent to us or to anyone else, and we cannot see it.||No cookies, no advertising and no profiling: the site sets no cookies and has no ads or social-media plugins. To see which pages are used, visits are counted with Cloudflare Web Analytics, which works without cookies, does not follow you across websites and does not build profiles. If a page hits a technical error, your browser sends a short error report (the error message, the page and the browser type), never what you typed. The legal basis is our legitimate interest in a working, secure website (Article 6(1)(f) GDPR). The fonts and the chart library are served from this website itself.||Storage on your device, only with your consent: if you choose “Remember on this device”, your last inputs, language, theme and the sections you opened are kept in your browser’s local storage so you find them next time. This data stays on your device and is never sent to us. Your choice itself is stored so that we do not ask again. The legal basis is your consent (Article 6(1)(a) GDPR and Article 4(5) of Greek Law 3471/2006). You can withdraw it at any time with the button below; this deletes the stored data and does not affect what was lawful before.||Hosting: the website is hosted by Cloudflare, Inc. (101 Townsend St., San Francisco, CA 94107, USA), which processes data for us under a data processing agreement. To deliver the pages, Cloudflare automatically receives the technical data every browser sends (IP address, date and time, page requested, browser and device type) and may keep it for a short time in server logs for security, protection against attacks and troubleshooting. Error reports are deleted after 30 days at the latest. Data may be processed in the USA; Cloudflare is certified under the EU-U.S. Data Privacy Framework and also uses the EU Standard Contractual Clauses. We do not use this data to identify you.||Emails: if you write to us, including with “Report a mistake”, we receive your email address and what you write. The report window only prepares a message that you can read and change; nothing is sent until you send it yourself. We use your message only to reply and to correct the site (legitimate interest, Article 6(1)(f) GDPR) and delete it when it is no longer needed, at the latest after two years. Messages to our address are forwarded by Cloudflare Email Routing to a mailbox provided by Google (Gmail); both process the messages for us.||Your rights: you can ask for access to your personal data, its correction or erasure, restriction of processing and data portability, you can object to processing, and you can withdraw consent at any time. No automated decisions or profiling take place. The site is not directed at children under 15.||We will update this notice if our practices change. Last updated: 22 October 2026.":"本聲明說明你使用 PayAbacus 時資料會如何處理。負責人（資料控制者）列於文末。||沒有帳戶，不會傳送任何資料：所有計算都在你的瀏覽器內進行。你輸入的內容不會傳送給我們或任何其他人，我們亦無法看到。||沒有 cookies，沒有廣告，沒有用戶剖析：本網站不設 cookies，亦沒有廣告或社交媒體插件。為了解哪些網頁被使用，我們以 Cloudflare Web Analytics 計算瀏覽次數，它毋須 cookies，不會在不同網站追蹤你，亦不會建立用戶檔案。如網頁出現技術錯誤，你的瀏覽器會傳送簡短的錯誤報告（錯誤訊息、網頁及瀏覽器類型），絕不包括你輸入的內容。法律依據是我們維持網站正常運作及安全的正當利益（GDPR 第 6(1)(f) 條）。字型及圖表程式庫由本網站本身提供。||只在你同意下儲存在你的裝置：如你選擇「在此裝置上記住」，你最後的輸入、語言、主題及你打開的部分會保存在瀏覽器的本機儲存空間，方便你下次使用。這些資料留在你的裝置上，絕不會傳送給我們。你的選擇本身亦會儲存，以免我們再次詢問。法律依據是你的同意（GDPR 第 6(1)(a) 條及希臘第 3471/2006 號法律第 4(5) 條）。你可隨時用下方按鈕撤回同意；這會刪除已儲存的資料，並不影響之前合法的處理。||網站寄存：本網站由 Cloudflare, Inc.（101 Townsend St., San Francisco, CA 94107, USA）寄存，該公司根據數據處理協議代表我們處理資料。為提供網頁，Cloudflare 會自動收到每個瀏覽器傳送的技術資料（IP 地址、日期及時間、所請求的網頁、瀏覽器及裝置類型），並可能為保安、防禦攻擊及排解問題在伺服器記錄中短暫保存。錯誤報告最遲在 30 天後刪除。資料可能在美國處理；Cloudflare 已獲歐盟-美國數據私隱框架認證，並採用歐盟標準合約條款。我們不會用這些資料識別你。||電郵：如你寫信給我們，包括透過「報告錯誤」，我們會收到你的電郵地址及你所寫的內容。報告視窗只會準備一則你可閱讀及修改的訊息；在你親自傳送之前不會發出任何內容。我們只會用你的訊息作回覆及更正網站（正當利益，GDPR 第 6(1)(f) 條），並在不再需要時刪除，最遲在兩年後。寄往我們地址的訊息由 Cloudflare Email Routing 轉發至 Google 提供的郵箱（Gmail）；兩者均代表我們處理訊息。||你的權利：你可要求查閱你的個人資料、更正或刪除資料、限制處理及資料可攜，可反對處理，亦可隨時撤回同意。不會進行任何自動化決策或用戶剖析。本網站並非以 15 歲以下兒童為對象。||如我們的做法有變，我們會更新本聲明。最後更新：2026 年 10 月 22 日。","PayAbacus uses no cookies. Visits are counted anonymously, without cookies or profiles. With your permission it can remember your inputs, language and display choices in this browser so you find them next time. This data never leaves your device.":"PayAbacus 不使用 cookies。瀏覽次數以匿名方式計算，不使用 cookies 或用戶檔案。在你允許下，它可在此瀏覽器記住你的輸入、語言及顯示選擇，方便你下次使用。這些資料絕不會離開你的裝置。","Unused leave ({0} days)":"未放年假（{0} 天）","Annual leave · {0}":"年假 · {0}","working days · legal minimum {0}":"個工作天 · 法定最低 {0}","Claim at {0} · {1} years · {2}":"{0} 歲申領 · {1} 年 · {2}","{0} weeks":"{0} 週","Bonus":"花紅","age {0}":"{0} 歲","{0} years of service":"服務 {0} 年","{0} days":"{0} 天","after {0} tax & charges":"扣除 {0} 稅款及費用後","{0} → {1} (max {2} weeks)":"{0} → {1} (max {2} weeks)","{0} / week at first, {1} weeks":"初期每週 {0}，{1} 週","{0} less than without it ({1}) · tax & contributions saved cover {2}":"比不參加少 {0}（{1}）· 節省的稅款及供款抵銷 {2}","Contributions of {0} exceed the limit by {1}; the excess gets no relief.":"供款 {0} 超出上限 {1}；超出部分不獲寬減。","Country and language":"國家及語言","Country and language: ":"國家及語言： ","Search country":"搜尋國家","Selected":"已選擇","Europe":"歐洲","Americas":"美洲","Asia-Pacific":"亞太區","No country found":"找不到國家","checked {m}":"{m} 核對","Details and disclaimer":"詳情及免責聲明","Estimates only, not tax, legal or financial advice":"僅供參考的估算，並非稅務、法律或財務建議","Cities & rent":"城市及租金","Home":"住所","Location":"地點","1 bedroom":"1 房","3 bedrooms (family)":"3 房（家庭）","City centre":"市中心","Outside centre":"市中心以外","City":"城市","Rent":"租金","Utilities":"水電煤","Price level (NY=100)":"物價水平（紐約 = 100）","Home compared":"比較的住所","3 bedrooms":"3 房","city centre":"市中心","outside centre":"市中心以外","rent + utilities":"租金 + 水電煤","rent only":"只計租金","Cities side by side (per month)":"城市並列比較（每月）"," / month in {r} prices":" / 月，以 {r} 物價計","Money left each month after housing, in {r} prices":"每月扣除住屋後的剩餘金額，以 {r} 物價計","Left in {r} prices":"剩餘，以 {r} 物價計","Same, in {r} prices":"同上，以 {r} 物價計","Athens":"雅典","Munich":"慕尼黑","Milan":"米蘭","Rome":"羅馬","IRPF, €30,000, general scale, single":"IRPF，€30,000，一般稅階，單身","yours":"你的","Your rent / month (€)":"你的租金 / 月（€）","Your rent / month (£)":"你的租金 / 月（£）","Type your own rent in any city to replace the typical figure (shown greyed in the box); leave it empty to use the typical rent.":"在任何城市輸入你自己的租金以取代一般數字（在方格中以灰色顯示）；留空即使用一般租金。","Gross / month in the recent year (€)":"近年的稅前 / 月（€）","Gross / month in the recent year (£)":"近年的稅前 / 月（£）","Gross / month in the earlier year (€)":"較早年份的稅前 / 月（€）","Gross / month in the earlier year (£)":"較早年份的稅前 / 月（£）","Gross / month now (€)":"現時稅前 / 月（€）","Gross / month now (£)":"現時稅前 / 月（£）","Average gross / month so far (€)":"至今平均稅前 / 月（€）","Average gross / month so far (£)":"至今平均稅前 / 月（£）","Savings and deposits now (€)":"現有儲蓄及存款（€）","Savings and deposits now (£)":"現有儲蓄及存款（£）","Housing (rent or mortgage) (€)":"住屋（租金或按揭）（€）","Housing (rent or mortgage) (£)":"住屋（租金或按揭）（£）","Food and groceries (€)":"食物及日用品（€）","Food and groceries (£)":"食物及日用品（£）","Transport and car (€)":"交通及汽車（€）","Transport and car (£)":"交通及汽車（£）","Bills (power, water, phone, internet) (€)":"帳單（電力、水、電話、上網）（€）","Bills (power, water, phone, internet) (£)":"帳單（電力、水、電話、上網）（£）","Children and school (€)":"子女及學校（€）","Children and school (£)":"子女及學校（£）","Leisure and eating out (€)":"消閒及外出用膳（€）","Leisure and eating out (£)":"消閒及外出用膳（£）","Loan repayments (not the home) (€)":"貸款還款（不包括住屋）（€）","Loan repayments (not the home) (£)":"貸款還款（不包括住屋）（£）","Other (€)":"其他（€）","Other (£)":"其他（£）","Vacations (per year) (€)":"度假（每年）（€）","Vacations (per year) (£)":"度假（每年）（£）","Net / month now (payslip) (€)":"現時實收 / 月（糧單）（€）","Net / month now (payslip) (£)":"現時實收 / 月（糧單）（£）","City (for typical costs)":"城市（用於一般開支）","Typical rent in your area (optional) (€)":"你所在地區的一般租金（選填）（€）","Typical rent in your area (optional) (£)":"你所在地區的一般租金（選填）（£）","by (per month, today’s money) (€)":"減少（每月，以今天的幣值計）（€）","by (per month, today’s money) (£)":"減少（每月，以今天的幣值計）（£）","vs {y}":"對比 {y}","Same salary, five countries":"相同薪金，五個國家","National Insurance 8% / 2%":"國民保險 8% / 2%","EUR → GBP rate":"歐元 → 英鎊匯率","IRPEF 2026":"2026 年 IRPEF","INPS Gestione Separata 26.07%":"INPS Gestione Separata 26.07%","Class 4 National Insurance":"第 4 類國民保險","100%":"100%","Tax-free zone of €11,000–12,000 for employees, raised for each child (bigger step at the third child). Rates fall each year: 29% → 27% → 25% middle band, 40% top.":"僱員免稅區 €11,000–12,000，每名子女提高（第三名子女增幅較大）。稅率逐年下降：中間稅階 29% → 27% → 25%，最高 40%。","Nine-band scale from 18% to 45% above the €12,000 tax-free zone (+€1,500 per child, +€11,500 for three).":"九級稅階，在 €12,000 免稅區以上由 18% 至 45%（每名子女 +€1,500，三名子女 +€11,500）。","Tax-free zone cut to €5,000 (+€2,000 per child), then 10%–45%. Solidarity levy of 1–4% applied on the whole income.":"免稅區減至 €5,000（每名子女 +€2,000），其後 10%–45%。對全部收入徵收 1–4% 團結稅。","Three bands: 22% / 32% / 42%. Tax credit €2,100, reduced by €100 per €1,000 above €21,000. Children do not change the tax. 2015 levy becomes progressive (0.7%–8%).":"三個稅階：22% / 32% / 42%。稅收抵免 €2,100，€21,000 以上每多 €1,000 減 €100。子女不影響稅款。2015 年徵費改為累進（0.7%–8%）。","Four bands: 22% / 29% / 37% / 45%. Tax credit €1,900–2,100 depending on children, minus 1% of income above €20,000. Solidarity levy 2.2%–10%.":"四個稅階：22% / 29% / 37% / 45%。視乎子女稅收抵免 €1,900–2,100，再減 €20,000 以上收入的 1%。團結稅 2.2%–10%。","Five bands: 9% / 22% / 28% / 36% / 44%. Tax credit €777 (no child) up to €1,340 (four), minus €20 per €1,000 above €12,000. Solidarity levy suspended for private-sector employees from 2021, abolished for all from 2023. 30% e-spending rule.":"五個稅階：9% / 22% / 28% / 36% / 44%。稅收抵免由 €777（無子女）至 €1,340（四名），€12,000 以上每多 €1,000 減 €20。團結稅自 2021 年起暫停適用於私營僱員，2023 年起全面取消。30% 電子消費規則。","New scale 9% / 20% / 26% / 34% / 39% / 44%. Families pay less in the €10–30k bands (10–20k: 18% / 16% / 9% / 0% for 1 / 2 / 3 / 4+ children). Under 25s pay 0% up to €20,000; ages 26–30 pay 9% on €10–20k.":"新稅階 9% / 20% / 26% / 34% / 39% / 44%。家庭在 €10–30k 稅階繳較少（10–20k：1 / 2 / 3 / 4 名或以上子女為 18% / 16% / 9% / 0%）。25 歲以下人士 €20,000 以內繳 0%；26–30 歲就 €10–20k 繳 9%。","You need at least 15 years (4,500 days) of insurance for any old-age pension.":"須投保至少 15 年（4,500 天）才可領取任何老年退休金。","Full pension at 67 with 15+ years, or at 62 with 40 years (12,000 days).":"投保 15 年以上可於 67 歲領取足額退休金，或投保 40 年（12,000 天）於 62 歲領取。","With 15+ years you can retire from 62, with a lifelong cut of 1/200 per month before 67 (6% a year, up to 30%).":"投保 15 年以上可由 62 歲起退休，67 歲前每月終身扣減 1/200（每年 6%，最多 30%）。","A flat amount (about €447 / month in 2026) with 20+ years; 2% less for each year below 20 (90% at 15 years). Needs 15+ years living in Greece after 15; full at 40.":"投保 20 年以上可得劃一金額（2026 年約每月 €447）；少於 20 年每少一年減 2%（15 年為 90%）。須在 15 歲後在希臘居住 15 年以上；40 年可得全額。","Career-average monthly earnings × accrual rate. Each year adds 0.77% (first 15), then 0.84, 0.90, 0.96, 1.03, 1.21%, and 2.55–2.85% after 30 years (Law 4670/2020). 40 years ≈ 53%.":"整段職業生涯平均月收入 × 累算率。每年增加 0.77%（首 15 年），其後 0.84、0.90、0.96、1.03、1.21%，30 年後為 2.55–2.85%（第 4670/2020 號法律）。40 年約 53%。","ΕΤΕΑΕΠ: 0.45% per year for time up to 2014; from 2015 a notional account of 6% of pay turned into a lifelong pension. People first insured from 2022 go to the funded ΤΕΚΑ.":"ΕΤΕΑΕΠ：2014 年以前的期間每年 0.45%；2015 年起為薪金 6% 的名義帳戶，轉換為終身退休金。2022 年起首次投保的人士轉入注資式 ΤΕΚΑ。","With 15 years, most of them in ΒΑΕ jobs: full pension at 62, reduced from 57.":"投保 15 年，其中大部分為 ΒΑΕ 職業：62 歲可領取足額退休金，57 歲起可領取減額退休金。","Pensioners pay 6% health contribution and income tax on the same scale as wages. Pensions are paid 12 times a year and rise each year roughly with inflation.":"退休人士須繳 6% 醫療供款，並按與工資相同的稅階繳所得稅。退休金每年支付 12 次，每年大致隨通脹上調。","For monthly-paid staff: monthly salary × 6 ÷ 25 ÷ 40 (about 0.6% of the monthly salary).":"月薪員工：月薪 × 6 ÷ 25 ÷ 40（約為月薪的 0.6%）。","Hours 41–45 a week on a 5-day week (41–48 on a 6-day week) are paid +20%.":"5 天工作週每週第 41–45 小時（6 天工作週第 41–48 小時）支付 +20%。","Beyond that, overtime is paid +40%, up to 3 hours a day and 150 hours a year. It must be declared in ΕΡΓΑΝΗ beforehand; undeclared overtime is paid +120%.":"超出以上的超時工作支付 +40%，每天最多 3 小時，每年 150 小時。須事先在 ΕΡΓΑΝΗ 申報；未申報的超時工作支付 +120%。","Work 22:00–06:00 earns +25%; Sundays and public holidays +75%. Premiums add up and apply on top of overtime.":"22:00–06:00 工作 +25%；星期日及公眾假期 +75%。津貼可相加，並在超時薪酬之上另計。","After the first 12 months (probation, Law 4808/2021): 2 months’ pay up to 4 years, then +1 month per 2 years to 5 months at 8–10 years, then +1 month a year up to 12 months at 16 years.":"首 12 個月（試用期，第 4808/2021 號法律）後：4 年以內 2 個月薪金，其後每 2 年 +1 個月，8–10 年達 5 個月，其後每年 +1 個月，16 年達 12 個月。","Last regular monthly salary plus 1/6 for the Christmas and Easter bonuses and holiday allowance.":"最後一個正常月薪，另加 1/6 作聖誕及復活節花紅及假期津貼。","The employer may give 1–4 months’ written notice (by service) and then pays half the severance. You keep working and are paid during the notice.":"僱主可按年資給予 1–4 個月書面通知，其後只須支付一半遣散費。你在通知期內繼續工作並獲支薪。","If you had 17+ years with the same employer on 12/11/2012: +1 month per year above 16, up to 12 extra, on salary capped at €2,000.":"如你在 2012 年 11 月 12 日已在同一僱主服務 17 年以上：16 年以上每年 +1 個月，最多額外 12 個月，薪金上限 €2,000。","Resigning gives no severance. Leaving with a full-pension right gives 40% of severance (50% without supplementary insurance). Pro-rata bonuses and unused leave are always paid.":"辭職不獲遣散費。符合全額退休金資格而離職可得遣散費的 40%（沒有補充保險則為 50%）。按比例的花紅及未放年假一定會支付。","Severance has no EFKA and is taxed separately: 0% up to €60,000, 10% to €100,000, 20% to €150,000, 30% above. Bonuses and leave pay are taxed as salary.":"遣散費不用繳 EFKA，並分開課稅：€60,000 以內 0%，€100,000 以內 10%，€150,000 以內 20%，以上 30%。花紅及假期薪酬作薪金課稅。","A dismissal must be challenged in court within 60 days (Law 4808/2021); claims for unpaid severance within 6 months. Act early.":"解僱須在 60 天內向法院提出質疑（第 4808/2021 號法律）；未付遣散費須在 6 個月內追討。請盡早行動。","After a dismissal: 5 to 12 months depending on insured days in the 14 months before (125 days → 5 months … 250 days → 12), +10% per dependant. Register with ΔΥΠΑ promptly.":"被解僱後：視乎之前 14 個月內的投保日數為期 5 至 12 個月（125 天 → 5 個月 … 250 天 → 12 個月），每名受養人 +10%。請盡快向 ΔΥΠΑ 登記。","Income tax class {0} incl. {1} employment fund":"Income tax class {0} incl. {1} employment fund","Tax credits (employee + CO{0})":"Tax credits (employee + CO{0})","Tax credits (employee + CO{0} + single parent)":"Tax credits (employee + CO{0} + single parent)","Severance ({0} months, tax-free)":"遣散費（{0} 個月，免稅）","Thessaloniki":"塞薩洛尼基","Berlin":"柏林","Hamburg":"漢堡","Frankfurt":"法蘭克福","Turin":"都靈","London":"倫敦","Manchester":"曼徹斯特","Severance ({0} days)":"遣散費（{0} 天）","Income tax incl. {0} municipal surcharge":"Income tax incl. {0} municipal surcharge","Notice indemnity ({0} weeks of pay, if not worked)":"通知期賠償（如未工作，{0} 週薪金）","Taxable income after {0} allowance ({1} tax shares)":"Taxable income after {0} allowance ({1} tax shares)","Legal severance (indemnité légale, tax-free)":"法定遣散費（indemnité légale，免稅）","{0} (single rate) of your pay (capped at {1} a year) × {2}/{3} years. Legal age {4}; from {5}–{6} only with {7}–{8} career years. Net after the {9} health contribution and tax with the pension reduction (estimate).":"{0} (single rate) of your pay (capped at {1} a year) × {2}/{3} years. Legal age {4}; from {5}–{6} only with {7}–{8} career years. Net after the {9} health contribution and tax with the pension reduction (estimate).","Tax credits (personal + employee)":"稅收抵免（個人 + 僱員）","Universal Social Charge (USC)":"普遍社會費（USC）","State Pension (Contributory) {0} a week ({1}/{2} years of contributions). No early state pension; you can defer it up to {3} for a higher rate. Workplace and auto-enrolment pensions come on top.":"State Pension (Contributory) {0} a week ({1}/{2} years of contributions). No early state pension; you can defer it up to {3} for a higher rate. Workplace and auto-enrolment pensions come on top.","Your pension contributions get income-tax relief up to {0} this year ({1} of earnings up to {2} at your age). USC and PRSI still apply.":"Your pension contributions get income-tax relief up to {0} this year ({1} of earnings up to {2} at your age). USC and PRSI still apply.","Barcelona":"巴塞隆拿","Income tax (single rates)":"所得稅（單身稅率）","Two-thirds pension: ⅔ of your average pay over the best {0} years (capped at {1}) × {2}/{3} years of contributions. Age {4} (born from {5}); from {6} if you have the full {7} years and stop working. Cost-of-living increases are added every year.":"Two-thirds pension: ⅔ of your average pay over the best {0} years (capped at {1}) × {2}/{3} years of contributions. Age {4} (born from {5}); from {6} if you have the full {7} years and stop working. Cost-of-living increases are added every year.","Personal retirement schemes give a {0} tax credit on up to {1} a year (max {2}), here {3}, shown as an extra contribution.":"Personal retirement schemes give a {0} tax credit on up to {1} a year (max {2}), here {3}, shown as an extra contribution.","Compensation ({0} days of base pay per year, tax-free)":"補償（每年 {0} 天基本薪金，免稅）","Burial fee and public service fee":"殯葬費及公共服務費","{0} months":"{0} 個月","{0} month(s)":"{0} 個月","Severance pay (odprawa, {0} months)":"遣散費（odprawa，{0} 個月）","ZUS pension: the {0} recorded on your account and sub-account ({1} of pay, in today’s money) divided by {2} months of average further life at {3} (GUS table from {4} April {5}). Pension age {6}; the minimum needs {7} years. Health insurance of {8} and income tax are deducted. A {9}th pension (PLN {10}) is paid each April. Capital from before {11} and OFE are not modelled.":"ZUS pension: the {0} recorded on your account and sub-account ({1} of pay, in today’s money) divided by {2} months of average further life at {3} (GUS table from {4} April {5}). Pension age {6}; the minimum needs {7} years. Health insurance of {8} and income tax are deducted. A {9}th pension (PLN {10}) is paid each April. Capital from before {11} and OFE are not modelled.","PPK: you pay {0} (up to {1}) and your employer {2} (up to {3}); the employer part counts as taxable income. The state adds PLN {4} a year ({5}) and a PLN {6} welcome payment.":"PPK: you pay {0} (up to {1}) and your employer {2} (up to {3}); the employer part counts as taxable income. The state adds PLN {4} a year ({5}) and a PLN {6} welcome payment.","{0} a month for {1} months, then {2} for {3} months (taxable)":"{0} a month for {1} months, then {2} for {3} months (taxable)","{0} months: {1}, then {2} and {3} of your net pay (up to about CZK {4} a month); starts after the months covered by severance":"{0} months: {1}, then {2} and {3} of your net pay (up to about CZK {4} a month); starts after the months covered by severance","Severance pay ({0} months)":"遣散費（{0} 個月）","Severance pay ({0} month)":"遣散費（{0} 個月）","Basic amount CZK {0} + {1} for each of your {2} years of a calculation base of {3} (your average earnings {4} a month, reduced at CZK {5} and {6}). Pension age {7} for your birth year, with {8} years of insurance; up to {9} years early with {10} years ({11} of the base per {12} days). Minimum CZK {13}; old-age pensions are in practice tax-free.":"Basic amount CZK {0} + {1} for each of your {2} years of a calculation base of {3} (your average earnings {4} a month, reduced at CZK {5} and {6}). Pension age {7} for your birth year, with {8} years of insurance; up to {9} years early with {10} years ({11} of the base per {12} days). Minimum CZK {13}; old-age pensions are in practice tax-free.","State contribution {0} a year ({1} of your monthly contribution from CZK {2} up to {3}); the part above CZK {4} a month is tax-deductible up to CZK {5} ({6}). Employer contributions are tax-free up to CZK {7}.":"State contribution {0} a year ({1} of your monthly contribution from CZK {2} up to {3}); the part above CZK {4} a month is tax-deductible up to CZK {5} ({6}). Employer contributions are tax-free up to CZK {7}.","90 days + {0} + {1} days":"90 天 + {0} + {1} 天","Odprawa ({0} months)":"Odprawa（{0} 個月）","PPK: you pay 2% (up to 4%) and your employer 1.5% (up to 4%); the employer part counts as taxable income. The state adds PLN 240 a year ({0}) and a PLN 250 welcome payment.":"PPK：你繳付 2%（最多 4%），僱主繳付 1.5%（最多 4%）；僱主部分計作應課稅收入。政府每年加 PLN 240（{0}），另加 PLN 250 開戶獎金。","{0} a month for 3 months, then {1} for 3 months (taxable){2}":"首 3 個月每月 {0}，其後 3 個月 {1}（須課稅）{2}","resign":"resign","; after resigning it starts only after 90 days":"；辭職後須 90 天後才開始發放","Severance pay (odprawa, {0} month)":"遣散費（odprawa，{0} 個月）","{0} month":"{0} 個月","ZUS pension: the {0} recorded on your account and sub-account (19.52% of pay, in today’s money) divided by {1} months of average further life at {2} (GUS table from 1 April 2026).{3} Pension age {4}; the minimum needs {5} years. Health insurance of 9% and income tax are deducted. A 13th pension (PLN 1,978.49) is paid each April. Capital from before 1999 and OFE are not modelled.":"ZUS 退休金：記入你帳戶及子帳戶的 {0}（薪金的 19.52%，以今天的幣值計）除以 {2} 歲時平均剩餘壽命 {1} 個月（2026 年 4 月 1 日起的 GUS 表）。{3} 退休年齡 {4}；最低退休金須 {5} 年。已扣除 9% 醫療保險及所得稅。每年 4 月發放第 13 個月退休金（PLN 1,978.49）。未計及 1999 年前的資本及 OFE。"," Raised to the guaranteed minimum of PLN 1,978.49.":" 已提高至保證最低額 PLN 1,978.49。","Notice + severance ({0} months)":"通知期 + 遣散費（{0} 個月）","Voluntary pension fund: 20% of your contributions comes back as a tax credit paid into your account, up to HUF 150,000 a year ({0}).":"自願退休基金：你供款的 20% 會以稅收抵免方式退回你的帳戶，每年最多 HUF 150,000（{0}）。","{0} a month (60% of pay, up to the minimum wage) for {1} days (taxable)":"每月 {0}（薪金的 60%，以最低工資為上限），為期 {1} 天（須課稅）","Notice pay in lieu ({0} days, at least half free from work)":"代通知金（{0} 天，至少一半時間毋須工作）","Old-age pension: {0} (for {1} years of service) of your net average earnings {2} a month, after the degression above HUF 372,000. From age 65 with 20 years (a partial pension with 15); women with 40 years of eligible time can retire at any age. A 13th monthly pension is paid each February; pensions are not taxed.":"老年退休金：你平均每月淨收入 {2} 的 {0}（服務 {1} 年），已扣除 HUF 372,000 以上的遞減部分。65 歲並服務 20 年可領取（15 年為部分退休金）；有 40 年合資格時間的女性可在任何年齡退休。每年 2 月發放第 13 個月退休金；退休金不用課稅。","Severance ({0} months)":"遣散費（{0} 個月）","State contribution {0} a year (20% of your monthly contribution from CZK 500 up to 1,700); the part above CZK 1,700 a month is tax-deductible up to CZK 48,000 ({1}). Employer contributions are tax-free up to CZK 50,000.":"政府供款每年 {0}（你每月供款中 CZK 500 至 1,700 部分的 20%）；每月超過 CZK 1,700 的部分可扣稅，最多 CZK 48,000（{1}）。僱主供款 CZK 50,000 以內免稅。","{0} months: 80%, then 50% and 40% of your net pay (up to about CZK 38,537 a month); starts after the months covered by severance":"{0} 個月：你實收的 80%，其後 50% 及 40%（每月最多約 CZK 38,537）；在遣散費涵蓋的月份過後才開始","Basic amount CZK 4,900 + {0} for each of your {1} years of a calculation base of {2} (your average earnings {3} a month, reduced at CZK 21,546 and 195,868). Pension age {4} for your birth year, with 35 years of insurance; up to 3 years early with 40 years (−1.5% of the base per 90 days). Minimum CZK 9,800; old-age pensions are in practice tax-free.":"基本金額 CZK 4,900 + 你 {1} 年中每年計算基數 {2} 的 {0}（你的平均收入每月 {3}，在 CZK 21,546 及 195,868 處扣減）。你出生年份的退休年齡為 {4}，須投保 35 年；投保 40 年可最多提早 3 年（每 90 天減基數的 1.5%）。最低 CZK 9,800；老年退休金實際上免稅。","Third-pillar contributions are deductible up to 15% of your income and €6,000 a year ({0}).":"第三支柱供款最多可扣除收入的 15% 及每年 €6,000（{0}）。","60% of your pay for 100 days, then 40%, for {0} days in total (taxable)":"首 100 天為你薪金的 60%，其後 40%，合共 {0} 天（須課稅）","Unemployment Insurance Fund redundancy benefit ({0} months)":"失業保險基金裁員津貼（{0} 個月）","Unemployment Insurance Fund redundancy benefit ({0} month)":"失業保險基金裁員津貼（{0} 個月）","Notice paid in lieu ({0} days)":"代通知金（{0} 天）","State old-age pension: base part €399.24 + €10.477 for each insurance component ({0} in total; one component is a year of average pay). From age 65 with 15 years of service; up to 5 years earlier with 0.4% less per month, or 0.9% more per month for each month you defer. Income tax of 22% applies above €776 a month. The funded second pillar is paid separately.":"國家老年退休金：基本部分 €399.24 + 每個保險單位 €10.477（合共 {0} 個；一個單位為一年平均工資）。服務 15 年可由 65 歲起領取；可最多提早 5 年，每月少 0.4%，或每延遲一個月多 0.9%。每月超過 €776 的部分繳 22% 所得稅。注資式第二支柱另行支付。","Funded pension (II pillar) {0}%":"注資式退休金（第二支柱）{0}%","Contributions to a voluntary pension fund are deductible up to 10% of your taxable income ({0} a year).":"向自願退休基金的供款最多可扣除應課稅收入的 10%（每年 {0}）。","about {0} a working day for {1} months (60% of your insurable income, within the 2026 limits)":"每個工作天約 {0}，為期 {1} 個月（可保收入的 60%，在 2026 年限額內）","Retirement compensation ({0} months’ pay)":"退休補償（{0} 個月薪金）","State pension: {0} a month of average insurable income × {1} years × 1.35%{2}. You need age {3} and {4} years of service in {5} (or age 67 with 15 years); up to one year earlier with a 0.4% cut per month. Between €347.51 and €1,738.40 a month; pensions are not taxed.":"國家退休金：每月平均可保收入 {0} × {1} 年 × 1.35%{2}。你須在 {5} 年年滿 {3} 並服務 {4} 年（或 67 歲並服務 15 年）；可最多提早一年，每月減 0.4%。每月介乎 €347.51 至 €1,738.40；退休金不用課稅。",", reduced by about a quarter for the years in a universal pension fund (UPF), which pays its own pension on top":"，參加普及退休基金（UPF）的年份約減四分之一，該基金另行支付其退休金","Salary sacrifice is taken before income tax and the Medicare levy and taxed at 15% in the fund instead. All concessional contributions (yours plus the employer’s {0}) count towards the $32,500 cap for 2026–27; unused cap from the last 5 years can be carried forward if your balance is under $500,000.{1}":"Salary sacrifice 在繳所得稅及 Medicare 徵費前扣除，改為在基金內按 15% 課稅。所有優惠供款（你的加僱主的 {0}）均計入 2026–27 年 $32,500 的上限；如你的結餘低於 $500,000，可結轉過去 5 年未用的上限。{1}"," Above $250,000 of income, Division 293 adds another 15% on contributions.":" 收入超過 $250,000 時，Division 293 對供款另加 15%。","{0} wk":"{0} 週","{0} a fortnight JobSeeker Payment, shown for 6 months (means-tested; redundancy pay and savings can delay the start)":"JobSeeker 津貼每兩週 {0}，顯示 6 個月（設經濟審查；裁員補償及儲蓄可延遲開始發放）","{0} week":"{0} 週","Pay in lieu of notice ({0} weeks)":"代通知金（{0} 週）","NES redundancy pay ({0} weeks)":"NES 裁員補償（{0} 週）","Age Pension from age 67 after at least 10 years living in Australia (the years above count as residence): up to {0} a fortnight for a single person ({1} each for a couple). It is means-tested: your savings and super of {2} are deemed to earn {3} a year, giving {4} under the income test, and the assets test ({5}) gives {6}; the lower amount is paid. The pension is funded from general tax, so there are no contributions, and with no other income the seniors tax offset means no tax is due. Your super is in the Super tab.":"在澳洲居住至少 10 年後由 67 歲起領取高齡退休金（上述年數計作居住年期）：單身人士每兩週最多 {0}（夫婦每人 {1}）。須通過經濟審查：你的儲蓄及 super {2} 被視為每年賺取 {3}，按收入審查計為 {4}，而資產審查（{5}）計為 {6}；按較低者支付。退休金由一般稅收資助，所以不用供款，而沒有其他收入時，長者稅務抵銷令你毋須繳稅。你的 super 在「Super」分頁。","homeowner":"有樓人士","non-homeowner":"無樓人士","part pension, means-tested ({0} of the maximum)":"部分退休金，設經濟審查（上限的 {0}）","Medicare levy surcharge {0} (no private hospital cover)":"Medicare 附加徵費 {0}（沒有私人住院保險）","PGBL contributions are deductible up to 12% of your taxable income ({0} a year) if you file the complete annual return and contribute to INSS. VGBL plans give no deduction but tax only the returns.":"如你提交完整年度報稅並向 INSS 供款，PGBL 供款最多可扣除應課稅收入的 12%（每年 {0}）。VGBL 計劃不設扣除，但只就回報課稅。","{0} payments":"{0} 期","Pro-rata holidays + one third ({0}/12, tax-free)":"按比例的假期 + 三分之一（{0}/12，免稅）","13th salary pro rata ({0}/12)":"按比例的第 13 個月薪金（{0}/12）","{0} a month for {1} months (first claim)":"每月 {0}，為期 {1} 個月（首次申請）","FGTS balance released ({0}, your own account)":"可提取的 FGTS 結餘（{0}，你自己的帳戶）","acordo":"acordo","all":"全部","FGTS fine {0} of the balance (tax-free)":"FGTS 罰款為結餘的 {0}（免稅）","Notice paid in lieu ({0} days{1})":"代通知金（{0} 天{1}）",", half by agreement":"，按協議一半","INSS retirement by age: {0} of your average salary ({1} a month since July 1994), within the minimum wage (R$1,621) and the ceiling (R$8,475.55). You need age {2} and {3} years of contributions; earlier transition rules for people insured before November 2019 are not modelled. Paid 13 times a year.":"INSS 年齡退休：你平均薪金（1994 年 7 月以來每月 {1}）的 {0}，介乎最低工資（R$1,621）與上限（R$8,475.55）之間。你須年滿 {2} 並供款 {3} 年；未計及 2019 年 11 月前已投保人士的較早過渡規則。每年支付 13 次。","Your limit in 2026 is {0}{1}; employer match {2}. {3} Withdrawals before 59½ usually pay a 10% penalty.":"你 2026 年的上限為 {0}{1}；僱主配對 {2}。{3} 59½ 歲前提取通常須繳 10% 罰款。"," including the catch-up for your age":" 包括你年齡的追加供款","Roth: you pay tax now and withdrawals after 59½ (account open 5 years) are tax-free; the employer match is usually pre-tax.":"Roth：你現在繳稅，59½ 歲後（帳戶已開立 5 年）的提取免稅；僱主配對通常為稅前供款。","Traditional: contributions lower federal and state income tax (not Social Security or Medicare); withdrawals are taxed as income.":"傳統：供款可降低聯邦及州所得稅（不包括社會保障或 Medicare）；提取時作收入課稅。","{0} / week for up to {1} weeks in {2} (taxable)":"每週 {0}，在 {2} 最多 {1} 週（須課稅）","Severance (company policy, {0} weeks per year)":"遣散費（公司政策，每年 {0} 週）","Social Security: primary amount {0} a month at 67 (average indexed earnings {1} a month over your best 35 years), {2}. {3}You need 40 credits (about 10 years of work). Amounts in today’s money.":"社會保障：67 歲時基本金額每月 {0}（你最佳 35 年的平均指數化收入每月 {1}），{2}。{3}你需要 40 個積分（約 10 年工作）。金額以今天的幣值計。","reduced to {0} for claiming at {1}":"於 {1} 歲申領減至 {0}","raised to {0} for waiting until {1}":"等到 {1} 歲增至 {0}","paid in full at your full retirement age":"在你的全額退休年齡全數支付","The Medicare Part B premium ($202.90 a month in 2026) is deducted. ":"已扣除 Medicare B 部分保費（2026 年每月 $202.90）。 ","State income tax ({0})":"州所得稅（{0}）","{0} / month at first, {1} days (fund members)":"初期每月 {0}，{1} 天（基金成員）","Earnings-related pension {0} a month: 1.5% of each year’s pay (after your pension contribution), times the life-expectancy coefficient (about {1}), +0.4% for each month you claim after your lowest age ({2}).{3} Net is an estimate (pension income deduction not modelled).":"與收入掛鈎的退休金每月 {0}：每年薪金（扣除你的退休金供款後）的 1.5%，乘以預期壽命系數（約 {1}），在你的最低年齡（{2}）後每延遲一個月申領 +0.4%。{3} 實收為估計（未計退休金收入扣除）。"," National and guarantee pension add {0} a month.":" 國家退休金及保證退休金每月另加 {0}。","{0} / month for up to {1} weeks":"每月 {0}，最多 {1} 週","Retirement pension {0} a month: 18.1% of each year’s income up to 7.1 G (NOK 969,498) builds a pension account, divided by a life-expectancy divisor for claiming at {1}{2}. You can claim from 62 if the pension at 67 would reach the guarantee level; occupational pension (OTP, at least 2%) and AFP come on top.":"退休金每月 {0}：每年 7.1 G（NOK 969,498）以內收入的 18.1% 累積成退休金帳戶，按在 {1} 申領的預期壽命除數計算{2}。如 67 歲時的退休金會達保證水平，可由 62 歲起申領；職業退休金（OTP，至少 2%）及 AFP 另計。",", plus guarantee pension {0}":"，另加保證退休金 {0}","{0} / month at first, 300 days (a-kassa members)":"初期每月 {0}，300 天（a-kassa 成員）","Income and premium pension {0} a month: 18.5% of each year’s pensionable pay (capped at SEK 625,500) divided by a life-expectancy divisor for claiming at {1}{2}. You can claim from 63; the target age (riktålder) is 67, when the guarantee pension and housing supplement start. Occupational pensions (ITP/SAF-LO, usually 4.5% of pay) come on top.":"收入退休金及保費退休金每月 {0}：每年可計退休金薪金（上限 SEK 625,500）的 18.5%，除以在 {1} 申領的預期壽命除數{2}。可由 63 歲起申領；目標年齡（riktålder）為 67 歲，屆時保證退休金及房屋補助開始。職業退休金（ITP/SAF-LO，通常為薪金的 4.5%）另計。","{0} / month for up to 2 years (a-kasse members)":"每月 {0}，最長 2 年（a-kasse 成員）","Severance (fratrædelsesgodtgørelse) {0} month(s)":"遣散費（fratrædelsesgodtgørelse）{0} 個月","Folkepension from {0} (your birth year): basic amount DKK 7,544 a month (full after 40 years of residence) + pension supplement up to DKK 8,729 (single, reduced by other income), plus ATP of about {1} a month. Deferring raises it. Most Danes also get a labour-market pension (often 12% of pay), which is not included here.":"由 {0} 起領取 Folkepension（按你的出生年份）：基本金額每月 DKK 7,544（居住 40 年可得全額）+ 退休金補助最多 DKK 8,729（單身，按其他收入減少），另加約每月 {1} 的 ATP。延遲領取可提高金額。大部分丹麥人亦有勞動市場退休金（通常為薪金的 12%），這裡未有計算。","Provident fund, pension and life-insurance contributions are deductible together with social insurance up to ⅕ of income: about {0} here.":"公積金、退休金及人壽保險供款連同社會保險最多可扣除收入的 ⅕：這裡約為 {0}。","{0} / week, 26 weeks (estimate)":"每週 {0}，26 週（估計）","Basic pension {0} + supplementary {1} (1.5% of your insured pay above the basic insurable earnings), paid 13 times a year. Age 65 with 15 years; from 63 with a 12% cut (0.5% a month). Estimate: the official amount uses your insurance points year by year.":"基本退休金 {0} + 補充退休金 {1}（基本可保收入以上投保薪金的 1.5%），每年支付 13 次。65 歲並投保 15 年；63 歲起扣減 12%（每月 0.5%）。估計：官方金額按你每年的保險點數計算。","Personal retirement schemes give a 25% tax credit on up to €3,000 a year (max €750), here {0}, shown as an extra contribution.":"個人退休計劃就每年最多 €3,000 的供款提供 25% 稅收抵免（最多 €750），這裡為 {0}，以額外供款顯示。","Two-thirds pension: ⅔ of your average pay over the best 10 years (capped at €{0}) × {1}/{2} years of contributions. Age 65 (born from 1962); from 61 if you have the full {2} years and stop working. Cost-of-living increases are added every year.":"三分之二退休金：你最佳 10 年平均薪金的 ⅔（上限 €{0}）× {1}/{2} 年供款。65 歲（1962 年起出生）；如有完整 {2} 年且停止工作，可由 61 歲起領取。每年加入生活費調整。","Income tax ({0} rates)":"所得稅（{0} 稅率）","married":"已婚","parent":"家長","single":"單身","Your pension contributions get income-tax relief up to {0} this year ({1} of earnings up to €115,000 at your age). USC and PRSI still apply.":"你的退休金供款今年最多可獲 {0} 所得稅寬減（按你的年齡為 €115,000 以內收入的 {1}）。仍須繳 USC 及 PRSI。","State Pension (Contributory) {0} a week ({1}/40 years of contributions{2}). No early state pension; you can defer it up to 70 for a higher rate. Workplace and auto-enrolment pensions come on top.":"國家退休金（供款式）每週 {0}（{1}/40 年供款{2}）。不設提早領取國家退休金；可延遲至 70 歲以獲較高金額。職業及自動登記退休金另計。",", increased for deferring":"，因延遲領取而提高","Retirement savings plans (PPR) give a 20% tax credit, up to €400 under 35, €350 from 35 to 50 and €300 above 50: here on up to {0} a year.":"退休儲蓄計劃（PPR）提供 20% 稅收抵免，35 歲以下最多 €400，35 至 50 歲 €350，50 歲以上 €300：這裡按每年最多 {0} 計算。","{0} / month, {1} months":"每月 {0}，{1} 個月","Reference earnings {0} a month (best {1} years) × {2} years at 2.0–2.3% a year. Normal age {3} (66 years 9 months in 2026, 66 years 11 months in 2027); yours is {4} after 4 months off for each year above 40 at age 60. Early from 60 with 40 years: −0.5% a month. Paid 14 times a year.":"參考收入每月 {0}（最佳 {1} 年）× {2} 年 × 每年 2.0–2.3%。正常年齡 {3}（2026 年 66 歲 9 個月，2027 年 66 歲 11 個月）；60 歲時超過 40 年的每一年減 4 個月，你的年齡為 {4}。投保 40 年可由 60 歲起提早：每月 −0.5%。每年支付 14 次。","State-subsidised pension savings (prämienbegünstigte Zukunftsvorsorge): a 4.25% state premium on up to €3,286.08 a year, here {0}. No income-tax deduction. Employer pension-fund contributions are tax-free.":"政府資助退休儲蓄（prämienbegünstigte Zukunftsvorsorge）：每年最多 €3,286.08 可獲 4.25% 政府獎金，這裡為 {0}。不設所得稅扣除。僱主退休基金供款免稅。","{0} / month, {1} weeks":"每月 {0}，{1} 週","Pension account: 1.78% of each year’s pay (capped at €97,020) = {0} a year, paid in 14 instalments{1}. Legal age {2}. Net after 5.1% health insurance and wage tax (estimate).":"退休金帳戶：每年薪金（上限 €97,020）的 1.78% = 每年 {0}，分 14 期支付{1}。法定年齡 {2}。已扣除 5.1% 醫療保險及工資稅（估計）。",", +{0} for claiming after 65":"，65 歲後申領 +{0}",", −{0} corridor pension (5.1% a year before the legal age)":"，走廊退休金 −{0}（法定年齡前每年 5.1%）","{0} / month gross, {1} months":"每月稅前 {0}，{1} 個月","Flat part {0} ({1}/40 years) + proportional part {2} ({3}% of your career pay){4}. Age 65 with 10 years, or from 57 with 40 years; no reduction for early retirement. Employee, employer and state each pay 8.5%.":"劃一部分 {0}（{1}/40 年）+ 按比例部分 {2}（你職業生涯薪金的 {3}%）{4}。65 歲並投保 10 年，或投保 40 年由 57 歲起；提早退休不設扣減。僱員、僱主及政府各付 8.5%。",", raised to the minimum pension":"，已提高至最低退休金","Income tax class {0} incl. {1}% employment fund":"第 {0} 級所得稅，包括 {1}% 就業基金","Notice of {0} weeks, or the same in pay (taxed)":"{0} 週通知，或支付相同的薪金（須課稅）","Pension savings give a tax credit of 30% up to €1,050 a year, or 25% if you pay up to €1,350 (2026): here {0} plus the municipal surcharge.":"退休儲蓄可獲每年最多 €1,050 的 30% 稅收抵免，或供款最多 €1,350 可獲 25%（2026）：這裡為 {0}，另加市政附加稅。","{0} / month gross at first, {1} months":"初期每月稅前 {0}，{1} 個月","{0} of your pay (capped at €82,609 a year) × {1}/45 years{2}. Legal age {3}; from 60–63 only with 42–44 career years{4}. Net after the 3.55% health contribution and tax with the pension reduction (estimate).":"你薪金（每年上限 €82,609）的 {0} × {1}/45 年{2}。法定年齡 {3}；只有職業生涯 42–44 年才可由 60–63 歲起領取{4}。已扣除 3.55% 醫療供款及連退休金減免的稅款（估計）。","75% (household rate)":"75%（家庭費率）","60% (single rate)":"60%（單身費率）",", here −{0} because you have fewer than 35 full years":"，因你的完整年份少於 35 年，這裡 −{0}","Income tax incl. {0}% municipal surcharge":"所得稅，包括 {0}% 市政附加稅","Annuity (lijfrente) payments are deductible up to your annual room, here about {0} (30% of income above €19,172, before your pension-fund build-up).":"年金（lijfrente）供款最多可扣除你的年度空間，這裡約為 {0}（€19,172 以上收入的 30%，未計你的退休基金累積）。","AOW {0} ({1}/50 years of residence) from 67 + workplace pension {2} ({3}% a year of pay above the €19,554 franchise, estimate)":"67 歲起 AOW {0}（{1}/50 年居住）+ 職業退休金 {2}（€19,554 免稅額以上薪金每年 {3}%，估計）","Your PER contributions reduce taxable income up to {0} this year (10% of last year’s professional income, min €4,710, max €37,680).":"你的 PER 供款今年最多可減少應課稅收入 {0}（上一年專業收入的 10%，最少 €4,710，最多 €37,680）。","{0} / month for {1} months":"每月 {0}，為期 {1} 個月","Basic pension: average of the best 25 years {0} × {1} × {2}/{3} quarters{4}; AGIRC-ARRCO {5} points × €1.4386. Legal age {6}, full rate at 67.":"基本退休金：最佳 25 年平均收入 {0} × {1} × {2}/{3} 個季度{4}；AGIRC-ARRCO {5} 點 × €1.4386。法定年齡 {6}，67 歲享全額比率。"," + {0} bonus":" + {0} 獎勵","Taxable income after 10% allowance ({0} tax shares)":"扣除 10% 免稅額後的應課稅收入（{0} 個稅務份額）","Paid days off per year, {0}":"每年有薪休假日，{0}","Statutory redundancy: {0} weeks × £{1}":"法定裁員補償：{0} 週 × £{1}","Objective dismissal: 20 days per year ({0} days), tax-free":"客觀解僱：每年 20 天（{0} 天），免稅","€540 × {0} months":"€540 × {0} 個月","{0} months’ pay (Law 4093/2012), without notice":"{0} 個月薪金（第 4093/2012 號法律），不經通知","same salary {0} / year everywhere":"各國相同薪金，每年 {0}","EUR":"EUR","Statutory redundancy ({0} weeks)":"法定裁員補償（{0} 週）","{0} months, from {1} / month":"{0} 個月，由每月 {1} 起","from {0} / month for {1} months":"由每月 {0} 起，為期 {1} 個月","Unfair-dismissal indemnity ({0} months)":"不公平解僱賠償（{0} 個月）","{0} / month for {1} months{2}":"每月 {0}，為期 {1} 個月{2}"," after a 12-week block":" （12 週停發期後）","working days · legal minimum {0}{1}":"個工作天 · 法定最低 {0}{1}"," (may include bank holidays)":" （可能包括銀行假期）","Tax-free up to €8,112, social-insurance-free up to €4,056. Employer adds 15% of the SS-free part ({0}).":"€8,112 以內免稅，€4,056 以內免社會保險。僱主另加免社保部分的 15%（{0}）。","with +{0} for deferring":"延遲領取 +{0}","£241.30/week × {0}/35 qualifying years; State Pension age {1}":"每週 £241.30 × {0}/35 個合資格年份；國家退休金年齡 {1}","Base {0} × {1} for {2} years; ordinary age {3}":"基數 {0} × {1}，{2} 年；正常年齡 {3}","Notional capital {0} × {1}% at {2}":"名義資本 {0} × {1}%，{2} 歲","{0} pension points × €42.52":"{0} 個退休金點數 × €42.52","Freelancer {0} vs employee {1} on a budget of {2}":"預算 {2}：自僱 {0} 對比僱員 {1}","{0} working days":"{0} 個工作天","6 days (1 child), 8 (2), 14 (3+) a year, children under 16{0}":"每年 6 天（1 名子女）、8 天（2 名）、14 天（3 名或以上），子女 16 歲以下{0}"," → {0} days":" → {0} 天","Up to 4 days a year per child{0}":"每名子女每年最多 4 天{0}","Long-term care {0}%":"長期護理 {0}%","Tax credits (employee + CO2 + single parent)":"稅收抵免（僱員 + CO2 + 單親家長）","Tax credits (employee + CO2)":"稅收抵免（僱員 + CO2）","Tax credits (personal + employee + single parent)":"稅收抵免（個人 + 僱員 + 單親家長）","Municipal tax (kommuneskat {0})":"市政稅（kommuneskat {0}）","Municipal and regional tax ({0})":"市政及地區稅（{0}）","Burial fee + church fee and public service fee":"殯葬費 + 教會費及公共服務費","Employee pension contribution (TyEL {0})":"僱員退休金供款（TyEL {0}）","Municipal tax ({0}) + church tax":"市政稅（{0}）+ 教會稅","Municipal tax ({0})":"市政稅（{0}）","{0} (moved)":"{0}（已移動）","Zurich (city)":"蘇黎世（市）","Geneva (city)":"日內瓦（市）","Lausanne (Vaud)":"洛桑（沃州）","Bern (city)":"伯恩（市）","Basel (Basel-Stadt)":"巴塞爾（巴塞爾城市州）","Federal tax only (canton not included)":"只計聯邦稅（不包括州稅）","Old-age, disability and income-loss insurance (AHV/IV/EO) 5.3%":"老年、傷殘及收入損失保險（AHV/IV/EO）5.3%","Unemployment insurance (ALV) 1.1%":"失業保險（ALV）1.1%","Non-occupational accident insurance (NBU) {p}":"非職業意外保險（NBU）{p}","Occupational pension (BVG minimum), half of {p} of the coordinated salary":"職業退休金（BVG 最低標準），協調薪金 {p} 的一半","Cantonal and communal income tax ({c})":"州及市鎮所得稅（{c}）","Taxable income for the federal tax":"聯邦稅的應課稅收入","Taxable income for the cantonal tax":"州稅的應課稅收入","Employer AHV/IV/EO, ALV and BVG (same as yours; family allowance and accident premiums not included)":"僱主 AHV/IV/EO、ALV 及 BVG（與你相同；不包括家庭津貼及意外保險費）","AHV old-age pension {a} a month ({y} of 44 contribution years, average yearly income {e}; full pension from CHF 1,260 to CHF 2,520), plus the 13th AHV pension paid each December from 2026, spread over the year here. Occupational pension (BVG minimum) {b} a month: your retirement savings of about {s} × {c} conversion rate. Reference age 65 (women born 1961–1963 between 64 and 65); the AHV pension can start from 63 (6.8% less per year early) or be deferred up to 5 years (up to 31.5% more). Tax estimated for {t}.":"AHV 老年退休金每月 {a}（44 年供款中的 {y}，平均年收入 {e}；全額退休金由 CHF 1,260 至 CHF 2,520），另加 2026 年起每年 12 月發放的第 13 個月 AHV 退休金，這裡攤分至全年。職業退休金（BVG 最低標準）每月 {b}：你約 {s} 的退休儲蓄 × {c} 轉換率。參考年齡 65 歲（1961–1963 年出生的女性介乎 64 至 65 歲）；AHV 退休金可由 63 歲起領取（每提早一年少 6.8%），或延遲最多 5 年（最多多 31.5%）。稅款按 {t} 估算。","AHV/IV/EO for the self-employed 10% (lower rates up to CHF 60,500 of income)":"自僱人士 AHV/IV/EO 10%（收入 CHF 60,500 以內費率較低）","Long-service severance (art. 339b CO, at least 2 months’ pay; reduced by employer pension-fund benefits)":"長期服務遣散費（CO 第 339b 條，至少 2 個月薪金；按僱主退休基金福利減少）","{a} a month ({p} of your insured salary, at most CHF 12,350 a month) for {n} daily allowances (about {m} months); after a resignation the fund usually suspends 31–60 days":"每月 {a}（你投保薪金的 {p}，每月最多 CHF 12,350），共 {n} 個每日津貼（約 {m} 個月）；辭職後基金通常暫停發放 31–60 天","{m} months (to the end of a month)":"{m} 個月（至月底）","Code of Obligations art. 335c":"《債務法》第 335c 條","Switzerland":"瑞士","Place of residence (canton and commune)":"居住地點（州及市鎮）","Non-occupational accident insurance (NBU) %":"非職業意外保險（NBU）%","Occupational pension fund (BVG minimum contributions)":"職業退休基金（BVG 最低供款）","Three levels tax your income: the federal government (progressive up to 11.5%; the 2026 tariff starts above CHF 15,200 of taxable income for single people), the canton and the commune, which multiply the cantonal tariff by their tax rates. The cantonal and communal tax shown here comes from the official ESTV tax calculator for 2026 for the selected city, without church tax. Children reduce the federal tax by CHF 263 each and single parents use the lower parent tariff.":"你的收入由三個層級課稅：聯邦政府（累進最高 11.5%；2026 年稅表對單身人士由應課稅收入 CHF 15,200 以上開始）、州及市鎮（以其稅率乘以州稅表）。這裡顯示的州及市鎮稅來自 ESTV 官方 2026 年稅務計算機中所選城市的數字，不計教會稅。每名子女可減聯邦稅 CHF 263，單親家長採用較低的家長稅表。","Employees pay 5.3% AHV/IV/EO on all pay and 1.1% unemployment insurance up to CHF 148,200 a year; the employer pays the same. Non-occupational accident insurance (about 1%, depending on the insurer) is usually deducted from pay. The occupational pension (BVG) is compulsory above CHF 22,680 a year: age credits of 7% to 18% of the coordinated salary (pay up to CHF 90,720 minus CHF 26,460), at least half paid by the employer. Many pension funds insure more than the legal minimum used here.":"僱員就全部薪金繳付 5.3% AHV/IV/EO，就每年最多 CHF 148,200 的薪金繳付 1.1% 失業保險；僱主支付相同金額。非職業意外保險（約 1%，視乎保險公司）通常從薪金中扣除。每年超過 CHF 22,680 須參加職業退休金（BVG）：年齡記入額為協調薪金（最多 CHF 90,720 的薪金減 CHF 26,460）的 7% 至 18%，至少一半由僱主支付。很多退休基金的保障高於這裡採用的法定最低標準。","Code of Obligations and Labour Act":"《債務法》及《勞工法》","Overtime beyond the contractual hours is paid with a 25% supplement unless the written contract says otherwise or it is compensated with time off. Work beyond the legal maximum week (45 hours in industry and offices, 50 hours in other sectors) is limited to 2 hours a day and 170 hours a year (140 with a 50-hour week) and must be paid with 25% extra. Night work is allowed only with a permit and Sunday work is paid with 50% extra.":"超出合約工時的超時工作須支付 25% 津貼，除非書面合約另有規定或以補假補償。超出法定每週最高工時（工業及辦公室 45 小時，其他行業 50 小時）的工作每天最多 2 小時、每年 170 小時（50 小時工作週為 140 小時），並須額外支付 25%。夜間工作須獲許可，星期日工作額外支付 50%。","2 h / day, 170 h / year above the 45-hour week":"45 小時工作週以上：每天 2 小時，每年 170 小時","The self-employed pay 10% AHV/IV/EO on their profit (lower rates from 5.371% for incomes below CHF 60,500, at least CHF 530 a year) and no unemployment insurance. Joining a pension fund is voluntary; without one you can pay up to 20% of your income, at most CHF 36,288 a year, into pillar 3a tax-free. VAT registration is required above CHF 100,000 of turnover.":"自僱人士按利潤繳付 10% AHV/IV/EO（收入低於 CHF 60,500 者費率較低，由 5.371% 起，每年至少 CHF 530），不須繳失業保險。參加退休基金屬自願；如沒有參加，可把收入的最多 20%（每年最多 CHF 36,288）免稅存入第 3a 支柱。營業額超過 CHF 100,000 須登記增值稅。","AHV old-age pension (1st pillar)":"AHV 老年退休金（第一支柱）","A full AHV pension needs 44 contribution years and ranges from CHF 1,260 to CHF 2,520 a month depending on average yearly income (in 2025 and 2026); each missing year cuts it by about 1/44. From December 2026 a 13th monthly pension is paid every year. The reference age is 65 (women born 1961–1963 between 64¼ and 64¾); the pension can start from 63 or be deferred up to age 70.":"全額 AHV 退休金須有 44 年供款，視乎平均年收入每月由 CHF 1,260 至 CHF 2,520（2025 及 2026 年）；每缺少一年約減 1/44。自 2026 年 12 月起每年發放第 13 個月退休金。參考年齡為 65 歲（1961–1963 年出生的女性介乎 64¼ 至 64¾ 歲）；退休金可由 63 歲起領取，或延遲至 70 歲。","Occupational pension (2nd pillar)":"職業退休金（第二支柱）","The BVG savings (age credits plus at least 1.25% interest in 2026) are turned into a life pension with a minimum conversion rate of 6.8% at the reference age, or paid out as a lump sum. Together, AHV and BVG aim to replace about 60% of earlier pay up to CHF 90,720.":"BVG 儲蓄（年齡記入額加 2026 年至少 1.25% 利息）在參考年齡按最低 6.8% 轉換率轉為終身退休金，或一筆過提取。AHV 及 BVG 合共旨在替代 CHF 90,720 以內約 60% 的過往薪金。","Pillar 3a contributions are deductible from taxable income up to CHF 7,258 a year in 2026 if you are in a pension fund (20% of income, at most CHF 36,288, without one). The money is locked until five years before the reference age (or for buying a home or starting a business) and taxed separately at a reduced rate when withdrawn.":"2026 年如你有參加退休基金，第 3a 支柱供款每年最多可從應課稅收入中扣除 CHF 7,258（沒有參加則為收入的 20%，最多 CHF 36,288）。款項鎖定至參考年齡前五年（或用於置業或創業），提取時以較低稅率分開課稅。","Pillar 3a (bank account or securities): contributions are tax-deductible, returns are tax-free and the withdrawal is taxed separately at a reduced rate (about 7% used here; it depends on the canton and amount). Interest on ordinary savings is taxed as income (25% used) and 35% withholding tax is deducted and refunded through the tax return.":"第 3a 支柱（銀行戶口或證券）：供款可扣稅，回報免稅，提取時以較低稅率分開課稅（這裡採用約 7%；視乎州份及金額）。一般儲蓄的利息作收入課稅（採用 25%），並預扣 35% 預扣稅，可透過報稅退回。","Berchtold’s Day":"貝希托德日","Swiss National Day":"瑞士國慶日","Jeûne genevois":"日內瓦齋戒日（Jeûne genevois）","Federal Fast Monday":"聯邦齋戒星期一","Restoration of the Republic":"共和國復辟日","At least 4 weeks of paid holiday a year (5 weeks up to age 20); many contracts give 5 weeks. Only 1 August is a public holiday everywhere: the cantons set the others (up to 8 a year count as equal to Sundays), so the list of the selected city is shown.":"每年至少 4 週有薪假期（20 歲以下 5 週）；很多合約給予 5 週。只有 8 月 1 日是全國公眾假期：其他假期由各州釐定（每年最多 8 天等同星期日），因此顯示所選城市的假期。","14 weeks from the birth (Geneva: 16 weeks)":"出生起 14 週（日內瓦：16 週）","80% of pay, at most CHF 220 a day (income-loss insurance, EO)":"薪金的 80%，每天最多 CHF 220（收入損失保險，EO）","2 weeks (10 working days) within 6 months of the birth":"出生後 6 個月內 2 週（10 個工作天）","80% of pay, at most CHF 220 a day":"薪金的 80%，每天最多 CHF 220","Family allowances":"家庭津貼","Monthly per child, from the employer’s family compensation fund":"每名子女每月，由僱主的家庭補償基金發放","At least CHF 215 per child (CHF 268 in education from 16 to 25); many cantons pay more":"每名子女至少 CHF 215（16 至 25 歲在學者 CHF 268）；很多州支付更多","By law the employer pays for a limited time (3 weeks in the first year, longer with service); most employers have daily sickness insurance instead":"法律規定僱主在有限時間內支薪（首年 3 週，服務越長越久）；大部分僱主改為購買每日疾病保險","100% (law) or usually 80% for up to 720 days (insurance)":"100%（法律），或保險通常為 80%，最多 720 天","Dismissed by the employer":"被僱主解僱","After the probation period the notice is 1 month in the first year of service, 2 months from the second to the ninth year and 3 months after that, always to the end of a month (contracts may set longer periods). There is no general severance pay: only workers aged 50 or more with 20 years at the employer are owed 2 to 8 months’ pay, reduced by what the employer’s pension fund pays.":"試用期後，通知期在服務第一年為 1 個月，第二至第九年 2 個月，其後 3 個月，均至月底止（合約可訂定更長期間）。沒有一般遣散費：只有 50 歲或以上並在僱主服務 20 年的工人可獲 2 至 8 個月薪金，並按僱主退休基金的支付額減少。","With at least 12 months of contributions in the last 2 years the unemployment fund pays 70% of your insured salary (80% with children or a low salary), at most CHF 12,350 a month, for 200 daily allowances (12 months of contributions), 260 (18 months) or 400 (22 months; 520 from age 55). There are 5 to 20 waiting days depending on income, and a suspension if you resigned without good reason.":"在最近 2 年內供款至少 12 個月後，失業基金支付你投保薪金的 70%（有子女或低薪者 80%），每月最多 CHF 12,350，共 200 個每日津貼（供款 12 個月）、260 個（18 個月）或 400 個（22 個月；55 歲起 520 個）。視乎收入有 5 至 20 天等候期，無合理理由辭職者會被暫停發放。","Paying the maximum CHF 7,258 into pillar 3a lowers your federal, cantonal and communal income tax at your marginal rate.":"向第 3a 支柱供款最高 CHF 7,258，可按你的邊際稅率降低聯邦、州及市鎮所得稅。","Voluntary buy-ins into your pension fund are also fully deductible (ask your fund for your buy-in potential).":"自願向退休基金補供款亦可全數扣除（請向你的基金查詢可補供款額）。","Family allowances of at least CHF 215 per child a month are included (many cantons pay more, e.g. Geneva and Vaud). Married couples are taxed jointly with the married tariff, which is not modelled; single parents use the parent tariff.":"已包括每名子女每月至少 CHF 215 的家庭津貼（很多州支付更多，例如日內瓦及沃州）。已婚夫婦按已婚稅表合併課稅，這裡未有計算；單親家長採用家長稅表。","None (only from age 50 with 20 years)":"無（只限 50 歲並服務 20 年）","14 weeks at 80%":"14 週 80%","2 weeks at 80%":"2 週 80%","No general parental leave":"沒有一般親職假","80% (insurance, up to 720 days)":"80%（保險，最多 720 天）","Annual social insurance and income tax for one employee with the 2026 rules: federal tax from the official tariff, cantonal and communal tax from the ESTV tax calculator for the selected city (no church tax; the cantons’ standard deductions as the calculator applies them), the legal minimum BVG contributions and an estimated accident premium. Married couples, church tax, actual pension-fund rules, wealth tax and withholding tax for foreign workers (Quellensteuer) are not modelled.":"一名僱員按 2026 年規則計算的年度社會保險及所得稅：聯邦稅按官方稅表，州及市鎮稅按 ESTV 稅務計算機中所選城市計算（不計教會稅；採用計算機套用的各州標準扣除），BVG 法定最低供款及估計的意外保險費。未計及已婚夫婦、教會稅、實際退休基金規則、財富稅及外籍工人的預扣稅（Quellensteuer）。","Official sources: Federal Tax Administration ESTV (2026 tariffs and deductions, circular 2-215-D-2025; ESTV tax calculator for the cantonal and communal tax 2026), Federal Social Insurance Office (AHV pension scale, BVG thresholds and pillar 3a limits 2026), AHVG, BVG, AVIG (unemployment insurance), Code of Obligations (notice and severance), Labour Act (working hours), Eurostat (inflation, price levels, life expectancy).":"官方來源：聯邦稅務局 ESTV（2026 年稅表及扣除，通告 2-215-D-2025；2026 年州及市鎮稅 ESTV 稅務計算機）、聯邦社會保險局（2026 年 AHV 退休金表、BVG 門檻及第 3a 支柱上限）、AHVG、BVG、AVIG（失業保險）、《債務法》（通知期及遣散費）、《勞工法》（工時）、Eurostat（通脹、物價水平、預期壽命）。","Federal tax on a taxable income of CHF 80,000 (single)":"應課稅收入 CHF 80,000 的聯邦稅（單身）","Federal tax for a single parent with two children, taxable CHF 70,173":"有兩名子女的單親家長的聯邦稅，應課稅 CHF 70,173","Federal taxable income at CHF 100,000 gross (ESTV example: CHF 10,338 contributions)":"稅前 CHF 100,000 的聯邦應課稅收入（ESTV 例子：供款 CHF 10,338）","Cantonal and communal tax in Zurich, ESTV example at CHF 100,000 gross":"蘇黎世的州及市鎮稅，ESTV 例子，稅前 CHF 100,000","Maximum employee unemployment insurance contribution":"僱員失業保險供款上限","Maximum BVG coordinated salary":"BVG 協調薪金上限","Maximum full AHV pension (per month)":"全額 AHV 退休金上限（每月）","Full AHV pension at an average income of CHF 45,360":"平均收入 CHF 45,360 的全額 AHV 退休金","Pillar 3a maximum with a pension fund 2026":"2026 年參加退休基金者的第 3a 支柱上限","Maximum unemployment benefit per month (70%)":"每月最高失業津貼（70%）","Notice after 5 years of service (months)":"服務 5 年後的通知期（月）","Pension fund 4%":"退休基金 4%","Supplementary private pension 2% (tax-deductible)":"補充私人退休金 2%（可扣稅）","Income tax incl. municipal tax ({a} / {b} / {c}, less the personal tax credit)":"所得稅連市政稅（{a} / {b} / {c}，減個人稅收抵免）","Personal tax credit (per year)":"個人稅收抵免（每年）","Employer pension 11.5% and private pension 2%, social security tax 6.35%, rehabilitation fund 0.1%":"僱主退休金 11.5% 及私人退休金 2%、社會保障稅 6.35%、復康基金 0.1%","Employer pension 11.5%, social security tax 6.35%, rehabilitation fund 0.1%":"僱主退休金 11.5%、社會保障稅 6.35%、復康基金 0.1%","Pension-fund pension {f} a month (about 1.8% of your pay for each of {y} contribution years) plus the TR old-age pension {t}: up to ISK 365,592 a month with 40 years of residence ({r} here), reduced by 45% of other income above ISK 43,658 a month. Pensions start at 67; from 65 they are cut by 0.5% a month and deferring raises them by 0.5% a month.":"退休基金退休金每月 {f}（{y} 個供款年份每年約為你薪金的 1.8%），另加 TR 老年退休金 {t}：居住 40 年每月最多 ISK 365,592（這裡為 {r}），每月超過 ISK 43,658 的其他收入按 45% 扣減。退休金由 67 歲開始；65 歲起每提早一個月減 0.5%，延遲則每月增加 0.5%。","Pension 15.5% and social security tax 6.35% on your own salary":"按你自己的薪金繳付退休金 15.5% 及社會保障稅 6.35%","3 months":"3 個月","{a} a month for the first 3 months (70% of your average pay, at most ISK 605,159), then ISK 383,870, for up to 24 months in total{p}":"首 3 個月每月 {a}（你平均薪金的 70%，最多 ISK 605,159），其後 ISK 383,870，合共最長 24 個月{p}","; after resigning without good reason the first 2 months are not paid":"；無合理理由辭職者首 2 個月不獲發放","Act 19/1979 and collective agreements":"第 19/1979 號法律及集體協議","Iceland":"冰島","Supplementary private pension 2% (with the employer’s 2%)":"補充私人退休金 2%（連僱主 2%）","Years lived in Iceland between ages 16 and 67 (for the TR pension)":"16 至 67 歲期間在冰島居住的年數（TR 退休金用）","Tax is withheld every month at 31.49% up to ISK 498,122, 37.99% up to ISK 1,398,450 and 46.29% above; the rates include the average municipal income tax. Everyone aged 16 or more gets a personal tax credit of ISK 72,492 a month (ISK 869,898 a year), deducted from the tax. Pension-fund contributions (4%) and supplementary private pension contributions (up to 4%) are deducted before tax.":"每月按以下稅率預扣稅款：ISK 498,122 以內 31.49%，ISK 1,398,450 以內 37.99%，以上 46.29%；稅率已包括平均市政所得稅。16 歲或以上的每人每月可獲 ISK 72,492（每年 ISK 869,898）的個人稅收抵免，從稅款中扣減。退休基金供款（4%）及補充私人退休金供款（最多 4%）在課稅前扣除。","Employees pay 4% of pay to a pension fund and the employer 11.5%; most also save 2% in a supplementary private pension, matched by 2% from the employer under the collective agreements. Employers also pay the social security tax (tryggingagjald) of 6.35%. Union dues (often about 1%) are not included.":"僱員把薪金的 4% 存入退休基金，僱主存 11.5%；大部分人亦儲蓄 2% 補充私人退休金，按集體協議由僱主配對 2%。僱主亦須繳付 6.35% 社會保障稅（tryggingagjald）。工會會費（通常約 1%）未包括在內。","Collective agreements and the Working Environment Act":"集體協議及《工作環境法》","The normal week is 40 hours (36 in many agreements since the shorter working week). Overtime is paid under the collective agreements, commonly at 1.0385% of monthly pay per hour (about 80% above the normal hourly rate). Working time including overtime may not exceed 48 hours a week on average, with at least 11 hours of rest a day.":"正常工作週為 40 小時（縮短工作週後很多協議為 36 小時）。超時工作按集體協議支付，常見為每小時月薪的 1.0385%（約比正常時薪高 80%）。包括超時工作在內，平均每週工時不得超過 48 小時，每天須有至少 11 小時休息。","48 h / week on average including overtime":"包括超時工作平均每週 48 小時","The self-employed must pay themselves a salary at least at the official guideline for their occupation (reiknað endurgjald), with 15.5% pension contributions and the 6.35% social security tax; the salary is taxed like an employee’s. Here the whole profit is treated as your own salary.":"自僱人士須向自己支付至少達其職業官方指引的薪金（reiknað endurgjald），並繳付 15.5% 退休金供款及 6.35% 社會保障稅；薪金與僱員一樣課稅。這裡把全部利潤當作你自己的薪金。","Pension funds":"退休基金","The main pension comes from the occupational pension funds, which receive 15.5% of pay (4% employee, 11.5% employer) and pay a life pension from 67, usually possible from 60–65 with a reduction. Each fund has its own accrual tables; about 1.8% of pay per year is used here.":"主要退休金來自職業退休基金，基金收取薪金的 15.5%（僱員 4%、僱主 11.5%），由 67 歲起支付終身退休金，通常可由 60–65 歲起提早領取但須扣減。每個基金有自己的累算表；這裡採用每年約為薪金的 1.8%。","State old-age pension (TR)":"國家老年退休金（TR）","The Social Insurance Administration pays up to ISK 365,592 a month in 2026 to people with 40 years of residence between 16 and 67 (less with fewer years). It is reduced by 45% of other income, including fund pensions, above ISK 43,658 a month. Single people living alone can receive a household supplement (not included).":"2026 年社會保險局向 16 至 67 歲期間居住 40 年的人士每月支付最多 ISK 365,592（年數較少則較低）。每月超過 ISK 43,658 的其他收入（包括基金退休金）按 45% 扣減。獨居單身人士可獲家庭補助（未包括在內）。","Supplementary private pension contributions are deductible up to 4% of pay ({l} for you); the employer adds 2% under the collective agreements. The savings can be withdrawn from 60, or used tax-free towards a first home (up to ISK 500,000 a year for 10 years).":"補充私人退休金供款最多可扣除薪金的 4%（你的上限為 {l}）；按集體協議僱主另加 2%。儲蓄可由 60 歲起提取，或免稅用於購買首個住所（每年最多 ISK 500,000，為期 10 年）。","Supplementary private pension (séreignarsparnaður): up to 4% of pay is deductible and the employer adds 2%; withdrawals from 60 are taxed as income (about 32% used here), but the savings can be used tax-free for a first home. Interest above ISK 300,000 a year is taxed at 22% capital income tax.":"補充私人退休金（séreignarsparnaður）：最多薪金的 4% 可扣除，僱主另加 2%；60 歲起的提取作收入課稅（這裡採用約 32%），但儲蓄可免稅用於購買首個住所。每年超過 ISK 300,000 的利息按 22% 資本收入稅課稅。","First Day of Summer":"夏季第一天","Commerce Day":"商業日","Christmas Eve (from 13:00)":"平安夜（13:00 起）","New Year’s Eve (from 13:00)":"除夕（13:00 起）","By law 24 working days counting Saturdays (4 weeks) with 10.17% holiday pay; collective agreements usually give 24 days on a 5-day week, rising to 30 with age and service. Holidays falling on a weekend are not moved.":"法律規定 24 個工作天（計及星期六，即 4 週）並有 10.17% 假期薪酬；集體協議通常給予 5 天工作週 24 天，按年齡及年資增至 30 天。落在週末的假期不會移後。","12 months in total: 6 months for each parent, 6 weeks of which can be transferred, until the child is 24 months old":"合共 12 個月：每名家長 6 個月，其中 6 週可轉讓，直至子女 24 個月大","80% of average pay up to a monthly ceiling (Maternity/Paternity Leave Fund)":"平均薪金的 80%，以每月上限為限（生育/侍產假基金）","Paid by the tax authority four times a year":"由稅務局每年分四次發放","Paid by the employer: 2 days per month of service, more under the collective agreements; then the union sickness fund":"由僱主支付：每服務一個月 2 天，集體協議下更多；其後由工會疾病基金支付","100% of pay while the employer pays":"僱主支薪期間為薪金的 100%","The law gives at least 1 month’s notice after 1 year of service, 2 months after 3 years and 3 months after 5 years, always to the end of a month; collective agreements set 1 week during the first 3 months and often longer notice for older workers with long service. There is no statutory severance pay.":"法律規定服務 1 年後至少 1 個月通知，3 年後 2 個月，5 年後 3 個月，均至月底止；集體協議訂明首 3 個月為 1 週，年資長的較年長工人通知期通常更長。沒有法定遣散費。","With 12 months of work in the last 12 months the Directorate of Labour pays income-related benefit of 70% of your average pay for 3 months, at most ISK 605,159 a month, and then the basic benefit of ISK 383,870 a month; with 3 to 12 months of work you get a share. From 1 July 2026 benefits last at most 24 months (30 before).":"如在最近 12 個月工作滿 12 個月，勞工局支付與收入掛鈎的津貼，為你平均薪金的 70%，為期 3 個月，每月最多 ISK 605,159，其後為每月 ISK 383,870 的基本津貼；工作 3 至 12 個月者按比例領取。自 2026 年 7 月 1 日起津貼最長 24 個月（之前為 30 個月）。","Saving 4% in a supplementary private pension lowers your tax and the employer adds 2%; the savings can also go tax-free towards a first home.":"儲蓄 4% 補充私人退休金可降低你的稅款，僱主另加 2%；儲蓄亦可免稅用於購買首個住所。","Child benefit and the interest allowance depend on income and are not included. Spouses can use each other’s unused personal tax credit (not modelled).":"兒童福利金及利息津貼視乎收入，未包括在內。配偶可使用對方未用的個人稅收抵免（未有計算）。","6 months at 80% (ceiling)":"6 個月 80%（設上限）","12 months shared (6 + 6)":"共享 12 個月（6 + 6）","100% from the employer, then sickness fund":"僱主支付 100%，其後疾病基金","Monthly withholding tax for one employee with the 2026 brackets (average municipal rate) and the full personal tax credit, the 4% pension contribution and optionally 2% supplementary private pension. Union dues, child benefit, the interest allowance, transferring a spouse’s credit and the exact rules of your pension fund are not modelled.":"一名僱員按 2026 年稅階（平均市政稅率）、全額個人稅收抵免、4% 退休金供款及可選擇的 2% 補充私人退休金計算的每月預扣稅。未計及工會會費、兒童福利金、利息津貼、轉讓配偶抵免及你退休基金的確切規則。","Official sources: Iceland Revenue and Customs, Skatturinn (tax brackets, personal tax credit and social security tax 2026), island.is, Social Insurance Administration TR (old-age pension and income thresholds 2026), Directorate of Labour and regulation 1489/2025 (unemployment benefit), Act 19/1979 (notice), Act 30/1987 (holidays), Central Bank of Iceland (borrower-based measures), Eurostat (inflation, price levels, life expectancy).":"官方來源：冰島稅務及海關局 Skatturinn（2026 年稅階、個人稅收抵免及社會保障稅）、island.is、社會保險局 TR（2026 年老年退休金及收入門檻）、勞工局及第 1489/2025 號規例（失業津貼）、第 19/1979 號法律（通知期）、第 30/1987 號法律（假期）、冰島中央銀行（借款人措施）、Eurostat（通脹、物價水平、預期壽命）。","Monthly tax before the credit on ISK 600,000":"ISK 600,000 未計抵免的每月稅款","Monthly income with no tax after the personal credit":"扣除個人抵免後不用繳稅的每月收入","Yearly personal tax credit":"每年個人稅收抵免","Full TR old-age pension (per month)":"全額 TR 老年退休金（每月）","Maximum income-related unemployment benefit (per month)":"與收入掛鈎的失業津貼上限（每月）","Notice after 4 years of service":"服務 4 年後的通知期","Income tax (PAYE)":"所得稅（PAYE）","Independent earner tax credit":"獨立收入者稅收抵免","ACC earners’ levy 1.75%":"ACC 收入者徵費 1.75%","Employer KiwiSaver 3.5% (paid into your account after {p} ESCT)":"僱主 KiwiSaver 3.5%（扣除 {p} ESCT 後存入你的帳戶）","NZ Superannuation {s} a month before tax (single, living alone: $1,294.74 a fortnight from 1 April 2026; it is not means-tested and needs {n} years of residence after age 20). KiwiSaver balance about {b}, drawn as {k} a month over your life expectancy (withdrawals are tax-free). NZ Super starts at 65 and cannot be taken earlier.":"NZ Superannuation 每月稅前 {s}（獨居單身人士：2026 年 4 月 1 日起每兩週 $1,294.74；不設經濟審查，須在 20 歲後居住 {n} 年）。KiwiSaver 結餘約 {b}，在你的預期壽命內每月提取 {k}（提取免稅）。NZ Super 由 65 歲開始，不可提早領取。","ACC earners’ levy 1.75% (the ACC work levy for your industry is extra)":"ACC 收入者徵費 1.75%（你行業的 ACC 工作徵費另計）","Jobseeker Support of {a} a week before tax (single, 25 or over{p}), paid as long as you qualify and reapplied for every 52 weeks; it is reduced by your partner’s income and starts after a stand-down of up to 2 weeks{r}. Shown here for 26 weeks.":"求職者支援每週稅前 {a}（單身，25 歲或以上{p}），只要符合資格即可領取，每 52 週重新申請；按伴侶收入減少，並在最多 2 週的停發期後開始{r}。這裡顯示 26 週。",", sole-parent rate":"，單親家長金額","; after resigning without good reason it can be withheld for 13 weeks":"；無合理理由辭職者可被暫停發放 13 週","As set in your employment agreement (often 4 weeks; “reasonable notice” if none)":"按你的僱傭協議訂明（通常 4 週；如沒有訂明則為「合理通知」）","Employment Relations Act 2000":"《2000 年僱傭關係法》","New Zealand":"新西蘭","KiwiSaver contribution rate %":"KiwiSaver 供款率 %","Not a member":"非成員","Years lived in New Zealand after age 20":"20 歲後在新西蘭居住的年數","Income tax is 10.5% up to $15,600, 17.5% up to $53,500, 30% up to $78,100, 33% up to $180,000 and 39% above, with no tax-free allowance. People earning $24,000 to $70,000 who get no benefits or Working for Families get the independent earner tax credit of up to $520 a year. The tax year runs from 1 April to 31 March.":"所得稅：$15,600 以內 10.5%，$53,500 以內 17.5%，$78,100 以內 30%，$180,000 以內 33%，以上 39%，不設免稅額。收入介乎 $24,000 至 $70,000 而沒有領取福利或 Working for Families 的人士可獲每年最多 $520 的獨立收入者稅收抵免。課稅年度由 4 月 1 日至 3 月 31 日。","ACC and KiwiSaver":"ACC 及 KiwiSaver","Every employee pays the ACC earners’ levy for accident cover: 1.75% of pay up to $156,641 in 2026–27. KiwiSaver members contribute 3.5% of pay from 1 April 2026 (or 4%, 6%, 8% or 10%), and the employer adds 3.5% minus employer superannuation contribution tax. There is no other social security contribution.":"每名僱員須繳付 ACC 收入者徵費作意外保障：2026–27 年度為最多 $156,641 薪金的 1.75%。KiwiSaver 成員由 2026 年 4 月 1 日起供款薪金的 3.5%（或 4%、6%、8% 或 10%），僱主另加 3.5% 減僱主退休金供款稅。沒有其他社會保障供款。","Employment agreements":"僱傭協議","There is no legal overtime rate: extra hours are paid as the employment agreement says, as long as average pay stays at least at the minimum wage ($23.95 an hour from 1 April 2026). Work on a public holiday is paid at least time and a half plus a day off in lieu if it is a normal working day.":"沒有法定超時薪率：額外工時按僱傭協議支付，只要平均薪酬不低於最低工資（2026 年 4 月 1 日起每小時 $23.95）。在公眾假期工作至少按 1.5 倍支付，如當天是正常工作日另加補假一天。","No legal limit; set by the agreement":"沒有法定上限；由協議釐定","Sole traders pay income tax on their profit at the same rates as employees, usually through provisional tax, and ACC levies (the earners’ levy plus a work levy that depends on the industry). GST registration is required above $60,000 of turnover. KiwiSaver contributions are voluntary.":"獨資經營者按與僱員相同的稅率就利潤繳所得稅，通常透過暫繳稅繳付，另須繳 ACC 徵費（收入者徵費加視乎行業的工作徵費）。營業額超過 $60,000 須登記 GST。KiwiSaver 供款屬自願。","NZ Super is paid from 65 to residents who lived in New Zealand at least 10 years after age 20 (gradually rising to 20 years for people born from July 1959), regardless of past earnings or other income. From 1 April 2026 a single person living alone receives $1,294.74 a fortnight before tax ($1,110.30 after tax at the M code); it is taxed as income.":"NZ Super 由 65 歲起發放給 20 歲後在新西蘭居住至少 10 年的居民（1959 年 7 月起出生者逐步增至 20 年），與過往收入或其他收入無關。自 2026 年 4 月 1 日起，獨居單身人士每兩週可得稅前 $1,294.74（按 M 稅碼稅後 $1,110.30）；作收入課稅。","KiwiSaver savings come from your contributions, the employer’s 3.5% and the government contribution of 25 cents per dollar up to $260.72 a year (not for incomes above $180,000). They can be withdrawn from 65, or earlier for a first home.":"KiwiSaver 儲蓄來自你的供款、僱主的 3.5% 及政府供款（每一元加 25 仙，每年最多 $260.72；收入超過 $180,000 者不適用）。可由 65 歲起提取，或提早用於購買首個住所。","KiwiSaver contributions are not tax-deductible, but the government adds 25 cents for every dollar you contribute, up to $260.72 a year ({l} for you), and employer contributions are taxed at a flat ESCT rate. Withdrawals from 65 are tax-free.":"KiwiSaver 供款不可扣稅，但你每供款一元，政府加 25 仙，每年最多 $260.72（你為 {l}），僱主供款按劃一 ESCT 稅率課稅。65 歲起的提取免稅。","KiwiSaver: funds are taxed inside the scheme at your prescribed investor rate (10.5%, 17.5% or 28%), and withdrawals from 65 are tax-free. Interest in a bank account is taxed at your marginal rate (30% used here).":"KiwiSaver：基金在計劃內按你的指定投資者稅率（10.5%、17.5% 或 28%）課稅，65 歲起的提取免稅。銀行戶口的利息按你的邊際稅率課稅（這裡採用 30%）。","Day after New Year’s Day":"元旦翌日","Waitangi Day":"懷唐伊日","King’s Birthday":"英王壽辰","At least 4 weeks of paid annual holidays after 12 months of work, plus 12 public holidays (holidays on a weekend move to the next working day for most of them) and a regional anniversary day, which is not shown. Sick leave is 10 days a year after 6 months.":"工作 12 個月後每年至少 4 週有薪年假，另加 12 天公眾假期（大部分假期落在週末時移至下一個工作日）及一天地區紀念日（未有顯示）。工作 6 個月後每年病假 10 天。","Paid parental leave":"有薪育兒假","Up to 26 weeks for the primary carer (can be shared), plus up to 52 weeks of unpaid extended leave":"主要照顧者最多 26 週（可共享），另加最多 52 週無薪延長假","100% of average weekly earnings, at most $811.05 a week before tax (from 1 July 2026)":"平均週薪的 100%，每週最多稅前 $811.05（2026 年 7 月 1 日起）","Partner’s leave":"伴侶假","1 or 2 weeks around the birth":"出生前後 1 或 2 週","Weekly tax credits for families with children":"有子女家庭的每週稅收抵免","10 days a year after 6 months of work, carried over up to 20 days":"工作 6 個月後每年 10 天，最多可結轉至 20 天","Made redundant or dismissed":"被裁員或解僱","Notice and redundancy":"通知期及裁員","The law sets no minimum notice period or redundancy pay: notice follows the employment agreement (4 weeks is common) and redundancy compensation is owed only if the agreement provides it. A dismissal must follow a fair process with a genuine reason. Untaken annual holidays are paid out at 8% of gross earnings or the leave value, whichever is higher.":"法律沒有規定最低通知期或裁員補償：通知期依照僱傭協議（常見為 4 週），只有協議訂明才須支付裁員補償。解僱須依照公平程序並有真實理由。未放的年假按稅前收入的 8% 或假期價值（以較高者為準）支付。","There is no unemployment insurance. Work and Income pays Jobseeker Support, a flat weekly benefit of $426.12 before tax for a single person aged 25 or over from 1 April 2026 ($606.69 for a sole parent), reduced by your and your partner’s other income and subject to work obligations.":"沒有失業保險。Work and Income 發放求職者支援，自 2026 年 4 月 1 日起 25 歲或以上單身人士每週劃一稅前 $426.12（單親家長 $606.69），按你及伴侶的其他收入減少，並須履行工作責任。","Contribute at least $1,042.86 a year to KiwiSaver to receive the full government contribution of $260.72.":"每年向 KiwiSaver 供款至少 $1,042.86，即可獲全額政府供款 $260.72。","Working for Families tax credits and the Best Start payment depend on family income and are not included. Each person is taxed individually.":"Working for Families 稅收抵免及 Best Start 津貼視乎家庭收入，未包括在內。每人分開課稅。","None by law (agreement only)":"法律未有規定（只按協議）","Per agreement":"按協議","Flat, income-tested":"劃一，設入息審查","26 weeks at 100% (up to $811.05 a week)":"26 週 100%（每週最多 $811.05）","1–2 weeks unpaid":"1–2 週無薪","Shareable within the 26 weeks":"可在 26 週內共享","10 days a year at 100%":"每年 10 天 100%","Annual PAYE income tax, ACC earners’ levy and KiwiSaver for one employee with the 2026–27 rates. Working for Families, the student loan repayment (12% above $24,128), the secondary tax codes and the ACC work levy for the self-employed are not modelled.":"一名僱員按 2026–27 年稅率計算的年度 PAYE 所得稅、ACC 收入者徵費及 KiwiSaver。未計及 Working for Families、學生貸款還款（$24,128 以上 12%）、次要稅碼及自僱人士的 ACC 工作徵費。","Official sources: Inland Revenue (income tax rates, independent earner tax credit, KiwiSaver and ESCT 2026–27), ACC (earners’ levy 2026–27), Work and Income (benefit and NZ Super rates from 1 April 2026), Employment New Zealand (minimum wage, holidays, notice), Te Kāhui o Matariki Public Holiday Act 2022, Reserve Bank of New Zealand (loan-to-value and debt-to-income limits), Stats NZ (inflation), World Bank ICP (price levels).":"官方來源：Inland Revenue（2026–27 年所得稅率、獨立收入者稅收抵免、KiwiSaver 及 ESCT）、ACC（2026–27 年收入者徵費）、Work and Income（2026 年 4 月 1 日起的福利及 NZ Super 金額）、Employment New Zealand（最低工資、假期、通知期）、Te Kāhui o Matariki Public Holiday Act 2022、新西蘭儲備銀行（按揭成數及債務收入比上限）、Stats NZ（通脹）、世界銀行 ICP（物價水平）。","Income tax on $70,000 a year (before credits)":"每年 $70,000 的所得稅（未計抵免）","Independent earner tax credit at $68,000":"$68,000 的獨立收入者稅收抵免","Maximum ACC earners’ levy 2026–27":"2026–27 年 ACC 收入者徵費上限","NZ Super, single living alone, before tax (per fortnight)":"NZ Super，獨居單身人士，稅前（每兩週）","Maximum KiwiSaver government contribution":"KiwiSaver 政府供款上限","Jobseeker Support, single 25+, before tax (per week)":"求職者支援，25 歲或以上單身人士，稅前（每週）","Your pillar 3a":"你的第 3a 支柱","Your KiwiSaver":"你的 KiwiSaver","Zurich":"蘇黎世","Geneva":"日內瓦","Vaud":"沃州","Bern":"伯恩","Basel-Stadt":"巴塞爾城市州","Zurich has no transfer tax: notary and land registry fees (estimate, about 0.25%)":"蘇黎世沒有轉讓稅：公證及土地註冊費（估計，約 0.25%）","Geneva transfer duty 3%":"日內瓦轉讓稅 3%","Vaud transfer duty 2.2% plus the communal surcharge (Lausanne, 3.3% in total)":"沃州轉讓稅 2.2% 另加市鎮附加稅（洛桑合共 3.3%）","Bern transfer tax 1.8% above the first CHF 800,000 (home you live in)":"伯恩轉讓稅：首 CHF 800,000 以上部分 1.8%（自住物業）","Basel-Stadt transfer tax 3%, usually half paid by the buyer (estimate)":"巴塞爾城市州轉讓稅 3%，通常買家支付一半（估計）","Notary and land registry (estimate, about 0.3%)":"公證及土地註冊（估計，約 0.3%）","Mortgage note registration (estimate, about 0.2% of the loan)":"按揭票據登記（估計，約貸款的 0.2%）","Stamp duty 0.4% (first-time buyers; 0.8% otherwise) of the assessed value, here the price":"評估價值（這裡為樓價）的印花稅 0.4%（首次置業；否則 0.8%）","Stamp duty 0.8% of the assessed value, here the price":"評估價值（這裡為樓價）的印花稅 0.8%","Registration, loan fee and valuation (estimate)":"登記、貸款費用及估價（估計）","No stamp duty: lawyer and conveyancing (estimate)":"沒有印花稅：律師及物業轉易（估計）","LIM report and building inspection (estimate)":"LIM 報告及樓宇檢查（估計）","Not modelled: mortgage interest is deductible, but the imputed rental value of the home is taxed as income (its abolition, approved in 2025, is not yet in force).":"未有計算：按揭利息可扣除，但自住物業的推定租值作收入課稅（2025 年通過的取消方案尚未生效）。","Not modelled: the income-tested interest allowance (vaxtabætur) refunds part of the interest for lower incomes and modest wealth.":"未有計算：設入息審查的利息津貼（vaxtabætur）為收入較低及財富不多的人士退回部分利息。","No relief for a home you live in.":"自住物業不設寬減。","Bank self-regulation recognised by FINMA: at least 20% own funds (10% not from the pension fund), the mortgage reduced to two thirds of the value within 15 years, and housing costs at an imputed 5% interest rate plus 1% upkeep and amortisation at most about one third of gross income.":"FINMA 認可的銀行自律規則：至少 20% 自有資金（其中 10% 不可來自退休基金），15 年內把按揭減至物業價值的三分之二，並以推定 5% 利率加 1% 保養及還款計算的住屋成本最多約為稅前收入的三分之一。","Central Bank of Iceland: loans at most 80% of the value (85% for first-time buyers) and debt service at most 35% of disposable income (40% for first-time buyers), calculated at a minimum interest rate.":"冰島中央銀行：貸款最多為物業價值的 80%（首次置業者 85%），以最低利率計算的償債額最多為可支配收入的 35%（首次置業者 40%）。","Reserve Bank of New Zealand: banks may make at most 20% of owner-occupier loans above 80% of the value, and at most 20% of them to borrowers whose total debt exceeds 6 times gross income.":"新西蘭儲備銀行：銀行的自住業主貸款中，按揭成數超過 80% 的最多佔 20%，而借給總債務超過稅前收入 6 倍者的最多佔 20%。","Public holidays on weekdays in 2026 (Zurich)":"2026 年平日公眾假期（蘇黎世）","Official public holidays on weekdays in 2026":"2026 年平日官方公眾假期","Public holidays on weekdays in 2026 (with Mondayisation)":"2026 年平日公眾假期（連移至星期一的假期）","Geneva transfer duty on a CHF 1,000,000 home":"日內瓦 CHF 1,000,000 物業的轉讓稅","Stamp duty on an ISK 80,000,000 home (not a first purchase)":"ISK 80,000,000 物業的印花稅（非首次置業）","The AHV pension uses your average pay in today’s money (the official revaluation factors are not applied) and the BVG part uses the legal minimum age credits and 1.25% interest; many pension funds insure more. Your official statements come from your AHV compensation office and your pension fund.":"AHV 退休金採用你以今天幣值計的平均薪金（未套用官方重估系數），BVG 部分採用法定最低年齡記入額及 1.25% 利息；很多退休基金的保障更高。你的官方結單來自你的 AHV 補償辦事處及你的退休基金。","The pension-fund pension is estimated at about 1.8% of pay per contribution year; each fund has its own tables and your annual statement shows your accrued rights. The TR household supplement is not included.":"退休基金退休金以每個供款年份約為薪金的 1.8% 估算；每個基金有自己的表，你的年度結單會顯示已累積的權益。未包括 TR 家庭補助。","KiwiSaver is projected with a 3% real return and drawn down evenly over your life expectancy; actual returns depend on your fund. NZ Super is shown at the rate for a single person living alone.":"KiwiSaver 以 3% 實質回報推算，並在你的預期壽命內平均提取；實際回報視乎你的基金。NZ Super 以獨居單身人士金額顯示。","The number of daily allowances assumes your years of service are also your contribution years; waiting days and suspensions are not deducted.":"每日津貼數目假設你的服務年數亦即你的供款年數；未扣除等候日及停發期。","Jobseeker Support is shown for 26 weeks before tax; it is income-tested, so your partner’s income can reduce or remove it.":"求職者支援以 26 週稅前顯示；設入息審查，所以你伴侶的收入可能減少或取消津貼。","CPF employee contribution {p} (wages up to $8,000 a month)":"CPF 僱員供款 {p}（每月工資最多 $8,000）","Income tax (resident rates)":"所得稅（居民稅率）","Personal reliefs (CPF, earned income, children)":"個人寬減（CPF、勞動收入、子女）","Employer CPF {p} and Skills Development Levy":"僱主 CPF {p} 及技能發展徵費","Skills Development Levy (employer)":"技能發展徵費（僱主）","CPF LIFE payout {p} a month from {a} (Standard Plan): your Retirement Account at 55 of about {r} (savings set aside up to the Full Retirement Sum of $220,400). The CPF Board estimates about $950 a month with the Basic Retirement Sum and $1,780 with the Full. Payouts start at 65 and rise for each year you defer them, up to 70. Savings used for housing are not in the account.":"CPF LIFE 由 {a} 起每月支付 {p}（標準計劃）：你 55 歲時的退休帳戶約 {r}（儲蓄撥備最多至全額退休款項 $220,400）。中央公積金局估計，基本退休款項約每月 $950，全額退休款項約 $1,780。支付由 65 歲開始，每延遲一年金額增加，最遲 70 歲。用於住屋的儲蓄不計入帳戶。","MediSave contribution for the self-employed (up to 10.5% of net trade income)":"自僱人士 MediSave 供款（最多淨營業收入的 10.5%）","1 day":"1 天","Retrenchment benefit (customary 2 weeks’ pay per year of service; not taxed)":"裁員補償（慣例為每服務一年 2 週薪金；不用課稅）","SkillsFuture Jobseeker Support: up to $6,000 over 6 months for involuntarily unemployed residents who earned up to $5,000 a month, paid while you take part in job search and training activities":"SkillsFuture 求職者支援：非自願失業而月入最多 $5,000 的居民在 6 個月內最多可獲 $6,000，須參與求職及培訓活動","Employment Act s. 10 (unless the contract says otherwise)":"《僱傭法》第 10 條（除非合約另有規定）","Chinese New Year":"農曆新年","Chinese New Year (2nd day)":"農曆新年（年初二）","Vesak Day":"衛塞節","Singapore":"新加坡","Singapore citizen or permanent resident (pays CPF)":"新加坡公民或永久居民（須繳 CPF）","Tax residents pay progressive rates from 0% on the first $20,000 of chargeable income to 24% above $1 million. Reliefs are deducted first: your CPF contributions, the earned income relief ($1,000 under 55) and $4,000 for each qualifying child, up to $80,000 in total. Tax is paid once a year on the previous year’s income; it is not withheld from pay.":"稅務居民按累進稅率繳稅，由應課稅收入首 $20,000 的 0% 至 $100 萬以上的 24%。先扣除寬減：你的 CPF 供款、勞動收入寬減（55 歲以下 $1,000）及每名合資格子女 $4,000，合共最多 $80,000。稅款每年就上一年收入繳付一次；不會從薪金中預扣。","Citizens and permanent residents pay 20% of wages into the Central Provident Fund and employers 17% (up to age 55; lower rates after), on wages up to $8,000 a month from 2026 and $102,000 a year including bonuses. The money goes to the Ordinary, Special/Retirement and MediSave accounts for housing, retirement and health care. Foreigners pay no CPF.":"公民及永久居民把工資的 20% 存入中央公積金，僱主供款 17%（55 歲以下；其後費率較低），按 2026 年起每月最多 $8,000 及每年（包括花紅）最多 $102,000 的工資計算。款項存入普通帳戶、特別/退休帳戶及 MediSave 帳戶，用於住屋、退休及醫療。外籍人士不用繳 CPF。","Employment Act Part IV":"《僱傭法》第 IV 部","Workmen earning up to $4,500 a month and other employees earning up to $2,600 must be paid at least 1.5 times the hourly basic rate for overtime, and double pay for work on a rest day at the employer’s request. Overtime is limited to 72 hours a month and 12 working hours a day. Higher earners follow their contract.":"月入最多 $4,500 的勞工及月入最多 $2,600 的其他僱員，超時工作須獲至少 1.5 倍基本時薪，應僱主要求在休息日工作須獲雙倍薪酬。超時工作每月最多 72 小時，每天工作最多 12 小時。收入較高者依照其合約。","72 h / month, 12 h / day":"每月 72 小時，每天 12 小時","Self-employed people earning more than $6,000 of net trade income a year must pay MediSave contributions (up to 10.5% by age, on income up to $96,000) and pay income tax at the resident rates. Paying into the CPF Ordinary and Special accounts is voluntary. GST registration is required above $1 million of turnover.":"每年淨營業收入超過 $6,000 的自僱人士須繳付 MediSave 供款（按年齡最多 10.5%，以 $96,000 收入為上限），並按居民稅率繳所得稅。向 CPF 普通及特別帳戶供款屬自願。營業額超過 $100 萬須登記 GST。","At 55 your CPF savings form a Retirement Account (in 2026 the Basic Retirement Sum is $110,200, the Full $220,400 and the Enhanced $440,800). From 65 CPF LIFE pays a monthly income for life: the CPF Board estimates about $950 with the Basic, $1,780 with the Full and $3,440 with the Enhanced Retirement Sum (Standard Plan); starting later, up to 70, raises the payout. There is no other state pension.":"55 歲時你的 CPF 儲蓄組成退休帳戶（2026 年基本退休款項為 $110,200，全額 $220,400，提升 $440,800）。65 歲起 CPF LIFE 終身每月支付收入：中央公積金局估計，基本退休款項約 $950，全額約 $1,780，提升約 $3,440（標準計劃）；較遲開始（最遲 70 歲）可提高支付額。沒有其他國家退休金。","From 1 July 2026 employers may not make workers retire before 64 and must offer re-employment up to 69 to eligible workers.":"自 2026 年 7 月 1 日起，僱主不得要求工人在 64 歲前退休，並須向合資格工人提供重新聘用至 69 歲。","Supplementary Retirement Scheme (SRS) contributions are deductible up to $15,300 a year for citizens and permanent residents ($35,700 for foreigners). Withdrawals from the statutory retirement age are 50% taxable; topping up your own CPF Retirement Account also gives up to $8,000 of tax relief.":"公民及永久居民的退休輔助計劃（SRS）供款每年最多可扣除 $15,300（外籍人士 $35,700）。法定退休年齡起的提取 50% 須課稅；為自己的 CPF 退休帳戶填補款項亦可獲最多 $8,000 稅務寬減。","Supplementary Retirement Scheme (SRS): contributions are tax-deductible and only half of each withdrawal from the statutory retirement age is taxed (about 5% used here). Interest from Singapore banks is tax-free for individuals.":"退休輔助計劃（SRS）：供款可扣稅，法定退休年齡起的每次提取只有一半須課稅（這裡採用約 5%）。新加坡銀行的利息對個人免稅。","{h} (day in lieu)":"{h}（補假）","Employees covered by the Employment Act get 7 days of paid annual leave in the first year, rising by 1 day a year to 14 days from the 8th year, plus 11 public holidays (a holiday on a Sunday moves to Monday). Lunar holidays are shown for the years the Ministry of Manpower has published.":"受《僱傭法》保障的僱員首年可享 7 天有薪年假，每年增加 1 天，第 8 年起為 14 天，另加 11 天公眾假期（落在星期日的假期移至星期一）。農曆假期按人力部已公佈的年份顯示。","16 weeks (citizen child)":"16 週（公民子女）","Full pay, government-paid up to $10,000 per 4 weeks":"全薪，政府每 4 週最多支付 $10,000","Full pay, government-paid up to $2,500 a week":"全薪，政府每週最多支付 $2,500","10 weeks to share for children born from 1 April 2026":"2026 年 4 月 1 日起出生的子女共享 10 週","14 days outpatient and 60 days in hospital a year (after 6 months of service)":"每年門診 14 天及住院 60 天（服務滿 6 個月後）","Retrenched or dismissed":"被裁員或解僱","Notice and retrenchment":"通知期及裁員","Unless the contract sets otherwise, notice is 1 day under 26 weeks of service, 1 week up to 2 years, 2 weeks up to 5 years and 4 weeks after. The law sets no retrenchment benefit; under the tripartite guidelines employees with at least 2 years of service usually receive 2 weeks to 1 month of pay per year of service.":"除非合約另有規定，通知期為：服務少於 26 週 1 天，2 年以內 1 週，5 年以內 2 週，其後 4 週。法律沒有規定裁員補償；根據三方指引，服務至少 2 年的僱員通常每服務一年可獲 2 週至 1 個月薪金。","Jobseeker support":"求職者支援","There is no unemployment insurance. Since April 2025 the SkillsFuture Jobseeker Support scheme pays involuntarily unemployed citizens and permanent residents who earned up to $5,000 a month up to $6,000 over 6 months, linked to job search and training activities.":"沒有失業保險。自 2025 年 4 月起，SkillsFuture 求職者支援計劃向非自願失業而月入最多 $5,000 的公民及永久居民在 6 個月內支付最多 $6,000，與求職及培訓活動掛鈎。","Topping up your own CPF Retirement Account in cash gives up to $8,000 of tax relief a year and raises your CPF LIFE payouts.":"以現金為自己的 CPF 退休帳戶填補款項，每年最多可獲 $8,000 稅務寬減，並提高你的 CPF LIFE 支付額。","The Baby Bonus, the Child Development Account and other family grants are not included. The qualifying child relief of $4,000 per child is applied to the parent claiming it.":"未包括嬰兒花紅、兒童發展帳戶及其他家庭津貼。每名子女 $4,000 的合資格子女寬減適用於申報的家長。","Customary 2 weeks–1 month per year (not statutory)":"慣例為每年 2 週至 1 個月（非法定）","Up to $6,000 over 6 months":"6 個月內最多 $6,000","16 weeks at full pay":"16 週全薪","4 weeks at full pay":"4 週全薪","10 weeks shared (from April 2026)":"共享 10 週（2026 年 4 月起）","14 days outpatient at 100%":"門診 14 天 100%","Annual CPF and resident income tax for one employee with the 2026 CPF rates and the YA 2027 tax rates, with the CPF, earned income and child reliefs only. Income tax rebates announced in a Budget, other reliefs, non-resident rates, bonuses above the annual wage ceiling and the CPF rates for the first two years of permanent residence are not modelled.":"一名僱員按 2026 年 CPF 費率及 2027 評稅年度稅率計算的年度 CPF 及居民所得稅，只計 CPF、勞動收入及子女寬減。未計及財政預算案公佈的所得稅回扣、其他寬減、非居民稅率、超出年度工資上限的花紅，以及成為永久居民首兩年的 CPF 費率。","Official sources: Inland Revenue Authority of Singapore (resident tax rates, reliefs, SRS), CPF Board (contribution rates and wage ceilings 2026, retirement sums and CPF LIFE payout estimates), Ministry of Manpower (Employment Act, public holidays 2026, retirement and re-employment ages, leave schemes), Workforce Singapore (SkillsFuture Jobseeker Support), Monetary Authority of Singapore (loan-to-value and TDSR rules), Singapore Department of Statistics (inflation, life expectancy), World Bank ICP (price levels).":"官方來源：新加坡稅務局（居民稅率、寬減、SRS）、中央公積金局（2026 年供款率及工資上限、退休款項及 CPF LIFE 支付估算）、人力部（《僱傭法》、2026 年公眾假期、退休及重新聘用年齡、假期計劃）、新加坡勞動力發展局（SkillsFuture 求職者支援）、新加坡金融管理局（按揭成數及 TDSR 規則）、新加坡統計局（通脹、預期壽命）、世界銀行 ICP（物價水平）。","Resident income tax on $80,000 of chargeable income":"應課稅收入 $80,000 的居民所得稅","Resident income tax on $320,000 of chargeable income":"應課稅收入 $320,000 的居民所得稅","Maximum monthly employee CPF (age 55 and below)":"每月僱員 CPF 上限（55 歲或以下）","Employer CPF rate, age above 55 to 60":"55 歲以上至 60 歲的僱主 CPF 費率","CPF LIFE payout with the Full Retirement Sum (per month)":"全額退休款項的 CPF LIFE 支付額（每月）","SRS contribution cap for citizens and permanent residents":"公民及永久居民的 SRS 供款上限","Notice after 3 years of service (weeks)":"服務 3 年後的通知期（週）","Retirement fund {p} (tax-deductible)":"退休基金 {p}（可扣稅）","Unemployment Insurance Fund (UIF) 1%":"失業保險基金（UIF）1%","Income tax (PAYE) after the rebate":"扣除回扣後的所得稅（PAYE）","Tax rebate (age {a})":"稅務回扣（{a} 歲）","Employer UIF 1%, Skills Development Levy 1% and retirement fund (same as yours)":"僱主 UIF 1%、技能發展徵費 1% 及退休基金（與你相同）","Retirement fund annuity {a} a month from savings of about {b} (your and your employer’s contributions of {p} each, 3% real return){g}. South Africa has no contributory state pension; the Older Person’s Grant is means-tested.":"約 {b} 儲蓄的退休基金年金每月 {a}（你及僱主各供款 {p}，實質回報 3%）{g}。南非沒有供款式國家退休金；老年人津貼設經濟審查。",", plus the Older Person’s Grant of {o}":"，另加老年人津貼 {o}","No UIF for the self-employed":"自僱人士沒有 UIF","Severance pay (1 week per completed year of service; first R550,000 tax-free)":"遣散費（每完整服務一年 1 週；首 R550,000 免稅）","UIF benefit of about {a} a day ({p} of your daily pay) for {n} days (1 day for every 4 days worked, at most 365; after 238 days the rate drops to 20%)":"UIF 津貼每天約 {a}（你日薪的 {p}），為期 {n} 天（每工作 4 天可得 1 天，最多 365 天；238 天後比率降至 20%）","Basic Conditions of Employment Act s. 37":"《基本僱傭條件法》第 37 條","South Africa":"南非","Retirement fund contribution % (pension or provident fund)":"退休基金供款 %（退休金或公積金）","Include the Older Person’s Grant (means-tested)":"包括老年人津貼（設經濟審查）","Taxable income is taxed at 18% up to R245,100, rising through 26%, 31%, 36%, 39% and 41% to 45% above R1,878,600; the brackets and rebates were raised for inflation in the 2026 Budget. Everyone gets a primary rebate of R17,820 (more from 65 and 75), so income up to R99,000 is tax-free. Retirement fund contributions are deductible up to 27.5% of income, at most R350,000 a year.":"應課稅收入：R245,100 以內 18%，其後經 26%、31%、36%、39% 及 41%，R1,878,600 以上為 45%；2026 年預算案已按通脹上調稅階及回扣。每人可獲 R17,820 基本回扣（65 歲及 75 歲起更多），所以 R99,000 以內的收入免稅。退休基金供款最多可扣除收入的 27.5%，每年最多 R350,000。","UIF and levies":"UIF 及徵費","Employees and employers each pay 1% to the Unemployment Insurance Fund on pay up to R17,712 a month; employers also pay the 1% Skills Development Levy. There is no state pension contribution: many employers run a pension or provident fund (often 7.5% each), which is assumed here.":"僱員及僱主各就每月最多 R17,712 的薪金向失業保險基金繳付 1%；僱主另付 1% 技能發展徵費。沒有國家退休金供款：很多僱主設有退休金或公積金（通常各 7.5%），這裡假設有參加。","Basic Conditions of Employment Act":"《基本僱傭條件法》","For employees earning below the BCEA earnings threshold, overtime is paid at 1.5 times the normal wage and limited to 10 hours a week (normal hours at most 45 a week). Work on a Sunday is paid double (1.5 times if you normally work Sundays) and work on a public holiday double.":"收入低於 BCEA 收入門檻的僱員，超時工作按正常工資 1.5 倍支付，每週最多 10 小時（正常工時每週最多 45 小時）。星期日工作支付雙倍（如你通常在星期日工作則為 1.5 倍），公眾假期工作支付雙倍。","10 h / week (45-hour normal week)":"每週 10 小時（45 小時正常工作週）","Sole proprietors pay income tax on their profit (through provisional tax twice a year) with the same rates and rebates, and do not contribute to UIF. A small business with turnover up to R1 million can choose turnover tax instead (not modelled). VAT registration is required above R2.3 million of taxable supplies.":"獨資經營者按相同稅率及回扣就利潤繳所得稅（每年兩次暫繳稅），不須向 UIF 供款。營業額最多 R100 萬的小型企業可改為選擇營業額稅（未有計算）。應課稅供應超過 R230 萬須登記增值稅。","Retirement funds":"退休基金","Retirement income comes mainly from employer pension and provident funds and retirement annuities. Since the two-pot system (September 2024) a third of new contributions goes to a savings pot that can be withdrawn early and two thirds to a retirement pot that must buy an annuity at retirement (usually 55 to 65).":"退休收入主要來自僱主退休金及公積金以及退休年金。自實施兩個帳戶制度（2024 年 9 月）起，新供款的三分之一存入可提早提取的儲蓄帳戶，三分之二存入退休帳戶，退休時（通常 55 至 65 歲）必須用於購買年金。","Older Person’s Grant":"老年人津貼","From 60, SASSA pays a means-tested grant of up to R2,400 a month (R2,420 from 75) from April 2026 to people whose income and assets are below set limits.":"自 2026 年 4 月起，SASSA 向 60 歲或以上、收入及資產低於規定上限的人士發放設經濟審查的津貼，每月最多 R2,400（75 歲起 R2,420）。","Retirement annuity and fund contributions are deductible up to 27.5% of income, at most R350,000 a year ({l} for you), including your employer’s contributions. A tax-free savings account gives no deduction but tax-free growth.":"退休年金及基金供款最多可扣除收入的 27.5%，每年最多 R350,000（你的上限為 {l}），包括你僱主的供款。免稅儲蓄帳戶不設扣除，但增長免稅。","Retirement annuity (RA): contributions are deductible and growth is tax-free; at retirement up to a third of the retirement pot can be taken in cash and the rest buys a taxable annuity (about 20% tax used here). Interest above the yearly exemption is taxed at your marginal rate.":"退休年金（RA）：供款可扣除，增長免稅；退休時最多可提取退休帳戶的三分之一現金，其餘購買須課稅的年金（這裡採用約 20% 稅）。超過年度豁免額的利息按你的邊際稅率課稅。","Human Rights Day":"人權日","Workers’ Day":"勞動節","Youth Day":"青年節","National Women’s Day":"全國婦女節","Day of Reconciliation":"和解日","Day of Goodwill":"親善日","{h} (observed)":"{h}（補假）","The BCEA gives 21 consecutive days of annual leave a year (15 working days on a 5-day week), plus 12 public holidays; a holiday on a Sunday moves to Monday. Sick leave is 30 days over each 3-year cycle and family responsibility leave 3 days a year.":"BCEA 給予每年連續 21 天年假（5 天工作週 15 個工作天），另加 12 天公眾假期；落在星期日的假期移至星期一。每 3 年周期病假 30 天，家庭責任假每年 3 天。","4 consecutive months":"連續 4 個月","Unpaid by the employer; UIF pays up to 66% of pay (sliding scale)":"僱主不支薪；UIF 支付最多薪金的 66%（遞減比率）","10 consecutive days for the other parent (the rules are being changed after a 2025 court ruling)":"另一名家長連續 10 天（2025 年法院裁決後規則正在修改）","UIF benefit (sliding scale)":"UIF 津貼（遞減比率）","Child Support Grant":"兒童支援津貼","Monthly per child, from SASSA":"每名子女每月，由 SASSA 發放","Means-tested, not included here":"設經濟審查，這裡未有計算","30 days in each 3-year cycle (5-day week)":"每 3 年周期 30 天（5 天工作週）","Retrenched (operational requirements)":"被裁員（營運需要）","Dismissed for misconduct or incapacity":"因不當行為或能力不足被解僱","Notice is 1 week in the first 6 months, 2 weeks up to 1 year and 4 weeks after (it can be paid instead of worked). An employee dismissed for operational requirements (retrenchment) is owed severance pay of at least 1 week’s pay for each completed year of service. The first R550,000 of severance benefits over your lifetime is tax-free.":"通知期首 6 個月為 1 週，1 年以內 2 週，其後 4 週（可以金錢代替工作）。因營運需要被解僱（裁員）的僱員，每完整服務一年可獲至少 1 週薪金的遣散費。終身遣散福利首 R550,000 免稅。","UIF benefits":"UIF 津貼","Contributors who lose their job (not by resigning) get 38% to 60% of their daily pay, on pay up to R17,712 a month, with 1 day of benefit for every 4 days worked, at most 365 days in 4 years; after 238 days the rate drops to 20%.":"失去工作（非辭職）的供款人可獲日薪的 38% 至 60%，以每月 R17,712 的薪金為上限，每工作 4 天可得 1 天津貼，4 年內最多 365 天；238 天後比率降至 20%。","Retirement annuity contributions lower your tax at your marginal rate, up to 27.5% of your income.":"退休年金供款可按你的邊際稅率降低稅款，最多為收入的 27.5%。","The Child Support Grant is means-tested and not included. Medical scheme tax credits are not modelled. Each person is taxed individually.":"兒童支援津貼設經濟審查，未包括在內。未計及醫療計劃稅收抵免。每人分開課稅。","1 week per year of service":"每服務一年 1 週","4 months, UIF up to 66%":"4 個月，UIF 最多 66%","10 days (UIF)":"10 天（UIF）","Being reformed after a 2025 ruling":"2025 年裁決後正在改革","30 days per 3 years at 100%":"每 3 年 30 天 100%","Annual PAYE, UIF and an assumed retirement fund contribution for one employee with the 2026–27 SARS tables and rebates. Medical scheme fees and credits, travel allowances, the turnover tax and the two-pot savings withdrawals are not modelled.":"一名僱員按 2026–27 年 SARS 稅表及回扣計算的年度 PAYE、UIF 及假設的退休基金供款。未計及醫療計劃費用及抵免、交通津貼、營業額稅及兩個帳戶制度的儲蓄提取。","Official sources: South African Revenue Service (rates of tax for individuals 2027, rebates, transfer duty, retirement lump-sum tables), Department of Employment and Labour (Basic Conditions of Employment Act, Unemployment Insurance Act and UIF), SASSA (grant amounts April 2026), National Treasury (Budget 2026), Statistics South Africa (inflation), World Bank ICP (price levels), UN World Population Prospects (life expectancy).":"官方來源：南非稅務局（2027 年個人稅率、回扣、轉讓稅、退休一筆過款項稅表）、就業及勞工部（《基本僱傭條件法》、《失業保險法》及 UIF）、SASSA（2026 年 4 月津貼金額）、國家財政部（2026 年預算案）、南非統計局（通脹）、世界銀行 ICP（物價水平）、聯合國《世界人口展望》（預期壽命）。","Tax before rebates on R400,000 of taxable income":"應課稅收入 R400,000 未計回扣的稅款","Tax threshold below 65 (no tax up to)":"65 歲以下的課稅門檻（以下不用繳稅）","Maximum monthly employee UIF contribution":"每月僱員 UIF 供款上限","UIF benefit rate at the earnings ceiling":"收入上限的 UIF 津貼比率","Tax on a R700,000 severance benefit":"R700,000 遣散福利的稅款","CNSS social benefits 4.48% (pay up to MAD 6,000 a month)":"CNSS 社會福利 4.48%（每月薪金最多 MAD 6,000）","Loss-of-job allowance (IPE) 0.19%":"失業津貼（IPE）0.19%","Compulsory health insurance (AMO) 2.26%":"強制醫療保險（AMO）2.26%","Income tax (IR) after professional expenses and family charges":"扣除專業開支及家庭負擔後的所得稅（IR）","Professional expenses deducted (35% or 25%, at most MAD 35,000)":"已扣除的專業開支（35% 或 25%，最多 MAD 35,000）","Employer CNSS 8.98%, IPE 0.38%, AMO 4.11%, family allowances 6.4% and vocational training 1.6%":"僱主 CNSS 8.98%、IPE 0.38%、AMO 4.11%、家庭津貼 6.4% 及職業培訓 1.6%","CNSS old-age pension {g} a month: {p} of your average pay over the last 8 years, counted up to MAD 6,000 a month ({d} contribution days; 3,240 days give 50%, each extra 216 days add 1%, up to 70%). Pay above MAD 6,000 is not insured; many employers add a supplementary pension (CIMR). Estimate.":"CNSS 老年退休金每月 {g}：你最近 8 年平均薪金（以每月 MAD 6,000 為限）的 {p}（{d} 個供款日；3,240 天可得 50%，每多 216 天加 1%，最多 70%）。超過 MAD 6,000 的薪金不受保障；很多僱主另設補充退休金（CIMR）。估計數字。","Health insurance for the self-employed (AMO-TNS) not included":"未包括自僱人士醫療保險（AMO-TNS）","8 days":"8 天","Dismissal indemnity (Labour Code art. 53; tax-free within the legal limits)":"解僱賠償（《勞工法典》第 53 條；法定限額內免稅）","Loss-of-job allowance (IPE) of {a} a month for 6 months: 70% of your average pay, at most the minimum wage (MAD 3,422.72); it needs 780 contribution days in the last 3 years":"失業津貼（IPE）每月 {a}，為期 6 個月：你平均薪金的 70%，最多為最低工資（MAD 3,422.72）；須在最近 3 年有 780 個供款日","{h} hours of pay per year":"每年 {h} 小時薪金","Decree 2-04-469 (employees and workers; managers 1 to 3 months)":"第 2-04-469 號法令（僱員及工人；管理人員 1 至 3 個月）","Eid al-Fitr (estimate)":"開齋節（估計）","Eid al-Fitr, 2nd day (estimate)":"開齋節第二天（估計）","Eid al-Adha (estimate)":"宰牲節（估計）","Eid al-Adha, 2nd day (estimate)":"宰牲節第二天（估計）","Islamic New Year (estimate)":"伊斯蘭新年（估計）","Prophet’s Birthday (estimate)":"先知誕辰（估計）","Prophet’s Birthday, 2nd day (estimate)":"先知誕辰第二天（估計）","Morocco":"摩洛哥","Spouse without income (family charge)":"沒有收入的配偶（家庭負擔）","Income tax (IR) 2026":"2026 年所得稅（IR）","After CNSS and AMO contributions and professional expenses (35% of gross pay up to MAD 78,000 a year, otherwise 25%, at most MAD 35,000), income is taxed at 0% up to MAD 40,000, then 10%, 20%, 30%, 34% and 37% above MAD 180,000 (the 2025 Finance Act scale). Each dependant (spouse and children, up to 6) reduces the tax by MAD 500 a year.":"扣除 CNSS 及 AMO 供款以及專業開支（每年 MAD 78,000 以內為稅前薪金的 35%，否則 25%，最多 MAD 35,000）後，收入 MAD 40,000 以內為 0%，其後 10%、20%、30%、34%，MAD 180,000 以上為 37%（2025 年財政法稅階）。每名受養人（配偶及子女，最多 6 名）每年減稅 MAD 500。","CNSS and AMO":"CNSS 及 AMO","Employees pay 4.48% for social benefits (pensions, sickness, maternity) and 0.19% for the loss-of-job allowance on pay up to MAD 6,000 a month, and 2.26% for compulsory health insurance (AMO) on all pay. Employers pay 8.98% and 0.38% up to the ceiling, 4.11% AMO, 6.4% family allowances and 1.6% vocational training tax. The minimum wage is MAD 17.92 an hour from January 2026.":"僱員就每月最多 MAD 6,000 的薪金繳付 4.48% 社會福利（退休金、疾病、生育）及 0.19% 失業津貼供款，並就全部薪金繳付 2.26% 強制醫療保險（AMO）。僱主在上限內繳付 8.98% 及 0.38%，另付 4.11% AMO、6.4% 家庭津貼及 1.6% 職業培訓稅。2026 年 1 月起最低工資為每小時 MAD 17.92。","Overtime is paid 25% extra between 6:00 and 21:00 and 50% extra at night, rising to 50% and 100% on the weekly rest day. The normal week is 44 hours (2,288 hours a year) and overtime is limited by decree, generally to 100 hours a year.":"6:00 至 21:00 的超時工作額外 25%，夜間額外 50%，每週休息日分別升至 50% 及 100%。正常工作週為 44 小時（每年 2,288 小時），超時工作受法令限制，一般為每年 100 小時。","About 100 h / year":"每年約 100 小時","Auto-entrepreneur":"自營企業家","Under the auto-entrepreneur status, service providers pay 1% of turnover (0.5% for trade and crafts) instead of income tax, up to MAD 200,000 of turnover for services; above that, profit is taxed with the ordinary scale. Health insurance for the self-employed (AMO-TNS) is extra.":"在自營企業家身份下，服務提供者按營業額的 1%（貿易及手工藝為 0.5%）代替所得稅，服務業營業額上限為 MAD 200,000；超出則利潤按一般稅階課稅。自僱人士醫療保險（AMO-TNS）另計。","CNSS old-age pension":"CNSS 老年退休金","Private-sector employees can retire at 60 with at least 3,240 days of contributions. The pension is 50% of the average monthly pay of the last 96 months (counted up to MAD 6,000), plus 1% for each 216 additional days, up to 70%. Workers with fewer days get their contributions back. A pension reform is under discussion.":"私營機構僱員供款至少 3,240 天可於 60 歲退休。退休金為最近 96 個月平均月薪（以 MAD 6,000 為限）的 50%，每多 216 天加 1%，最多 70%。供款日數不足者可取回供款。退休金改革正在討論中。","Contributions to a retirement savings contract lasting at least 8 years and paid out from age 50 are deductible up to 50% of your net taxable pay ({l} for you).":"為期至少 8 年、50 歲起提取的退休儲蓄合約供款，最多可扣除你應課稅淨薪金的 50%（你的上限為 {l}）。","Retirement savings contracts (contrats d’épargne retraite) and the supplementary CIMR pension: contributions are deductible and the benefits are taxed with an abatement (about 10% used here). Interest on savings is taxed at 20% at source.":"退休儲蓄合約（contrats d’épargne retraite）及補充 CIMR 退休金：供款可扣除，福利扣減後課稅（這裡採用約 10%）。儲蓄利息在源頭按 20% 課稅。","Proclamation of Independence":"獨立宣言日","Amazigh New Year":"阿馬齊格新年","Throne Day":"登基日","Oued Ed-Dahab Day":"瓦迪達哈卜日","Revolution of the King and the People":"國王與人民革命日","Green March":"綠色進軍日","Paid annual leave is 1.5 working days per month of service (18 working days a year counting Saturdays), plus 1.5 days for every 5 years of service, up to 30 days. There are 10 civil public holidays and 7 religious holiday days whose dates follow the lunar calendar (estimates are shown).":"每服務一個月可享 1.5 個工作天有薪年假（計及星期六每年 18 個工作天），每服務 5 年另加 1.5 天，最多 30 天。有 10 天民間公眾假期及 7 天宗教假期，宗教假期日期依照陰曆（顯示的是估計日期）。","14 weeks":"14 週","100% of average pay up to the CNSS ceiling (MAD 6,000 a month)":"平均薪金的 100%，以 CNSS 上限（每月 MAD 6,000）為限","3 days":"3 天","Paid by the employer":"由僱主支付","Family support":"家庭支援","Direct social aid per child since December 2023":"2023 年 12 月起按每名子女發放的直接社會援助","From the 4th day, up to 52 weeks in 2 years":"由第 4 天起，2 年內最多 52 週","2/3 of average pay up to the CNSS ceiling":"平均薪金的 2/3，以 CNSS 上限為限","Dismissed (not for serious misconduct)":"被解僱（非因嚴重不當行為）","Notice and indemnity":"通知期及賠償","After 6 months of service an employee dismissed for reasons other than serious misconduct is owed an indemnity of 96 hours of pay per year for the first 5 years, 144 hours for years 6–10, 192 hours for years 11–15 and 240 hours beyond. Notice for employees and workers is 8 days under 1 year, 1 month up to 5 years and 2 months after (managers 1 to 3 months). An abusive dismissal adds damages of 1.5 months’ pay per year, up to 36 months (not modelled).":"服務 6 個月後，因嚴重不當行為以外原因被解僱的僱員可獲賠償：首 5 年每年 96 小時薪金，第 6–10 年 144 小時，第 11–15 年 192 小時，其後 240 小時。僱員及工人的通知期：少於 1 年 8 天，5 年以內 1 個月，其後 2 個月（管理人員 1 至 3 個月）。濫用解僱另須賠償每年 1.5 個月薪金，最多 36 個月（未有計算）。","Loss-of-job allowance (IPE)":"失業津貼（IPE）","The CNSS pays 70% of the average pay of the last 36 months, at most the minimum wage, for 6 months to employees who lose their job involuntarily and have 780 contribution days in the last 36 months, including 260 in the last 12.":"CNSS 向非自願失業、在最近 36 個月有 780 個供款日（其中 260 天在最近 12 個月）的僱員支付最近 36 個月平均薪金的 70%，最多為最低工資，為期 6 個月。","Pay above MAD 6,000 a month earns no CNSS pension: a supplementary pension (CIMR) or retirement savings contract fills the gap and is tax-deductible.":"每月超過 MAD 6,000 的薪金不計 CNSS 退休金：補充退休金（CIMR）或退休儲蓄合約可填補缺口，並可扣稅。","Family allowances were replaced by direct social aid in December 2023 and are not included. Dependants reduce income tax by MAD 500 a year each.":"家庭津貼已於 2023 年 12 月由直接社會援助取代，未包括在內。每名受養人每年可減所得稅 MAD 500。","96–240 hours of pay per year of service":"每服務一年 96–240 小時薪金","14 weeks at 100% (ceiling)":"14 週 100%（設上限）","2/3 from day 4 (CNSS)":"由第 4 天起 2/3（CNSS）","Estimate. Annual CNSS, AMO and income tax for one private-sector employee with the 2026 rules and the standard professional-expenses deduction. The supplementary pension (CIMR), mutual insurance, housing-loan interest relief, bonuses taxed separately and the CNSS minimum pension are not modelled; the religious holiday dates are estimates.":"估計數字。一名私營機構僱員按 2026 年規則及標準專業開支扣除計算的年度 CNSS、AMO 及所得稅。未計及補充退休金（CIMR）、互助保險、住屋貸款利息寬減、分開課稅的花紅及 CNSS 最低退休金；宗教假期日期為估計。","Official sources: General Tax Directorate DGI (General Tax Code: income tax scale, professional expenses, family charges, as amended by the 2025 Finance Act), National Social Security Fund CNSS (contribution rates and ceiling, old-age pension, loss-of-job allowance), Labour Code (notice, indemnity, leave, overtime) and decree 2.25.983 (minimum wage 2026), Bank Al-Maghrib (exchange rate), High Commission for Planning HCP (inflation), World Bank ICP (price levels), UN World Population Prospects (life expectancy).":"官方來源：稅務總局 DGI（《稅務總法典》：所得稅稅階、專業開支、家庭負擔，經 2025 年財政法修訂）、國家社會保障基金 CNSS（供款率及上限、老年退休金、失業津貼）、《勞工法典》（通知期、賠償、假期、超時工作）及第 2.25.983 號法令（2026 年最低工資）、摩洛哥央行 Bank Al-Maghrib（匯率）、規劃高級委員會 HCP（通脹）、世界銀行 ICP（物價水平）、聯合國《世界人口展望》（預期壽命）。","Income tax on MAD 120,000 of net taxable income (no dependants)":"應課稅淨收入 MAD 120,000 的所得稅（無受養人）","Professional expenses on MAD 120,000 gross a year":"每年稅前 MAD 120,000 的專業開支","Maximum monthly employee CNSS social benefits contribution":"每月僱員 CNSS 社會福利供款上限","Dismissal indemnity after 8 years (hours of pay)":"8 年後的解僱賠償（薪金小時數）","Minimum wage per month (191 hours)":"每月最低工資（191 小時）","CNSS pension rate with 5,400 contribution days":"5,400 個供款日的 CNSS 退休金比率","Your SRS":"你的 SRS","Your retirement annuity":"你的退休年金","Africa":"非洲","Buyer’s stamp duty (1% to 6%; no additional duty for a citizen’s first home)":"買家印花稅（1% 至 6%；公民首個住所不設額外印花稅）","Conveyancing, valuation and mortgage stamp duty (estimate)":"物業轉易、估價及按揭印花稅（估計）","Transfer duty (0% up to R1,210,000, then 3% to 13%)":"轉讓稅（R1,210,000 以內 0%，其後 3% 至 13%）","Conveyancer, deeds office and bond registration (estimate, about 2%)":"轉易律師、契據登記處及按揭登記（估計，約 2%）","Registration duty 4%":"登記稅 4%","Land registry fee 1.5% and mortgage registration 0.5% of the loan":"土地註冊費 1.5% 及按揭登記為貸款的 0.5%","Notary fees incl. VAT (estimate, about 1.2%)":"公證費連增值稅（估計，約 1.2%）","Not modelled: interest on a loan for your main home is deductible up to 10% of taxable income.":"未有計算：主要住所貸款的利息最多可扣除應課稅收入的 10%。","Monetary Authority of Singapore: bank loans for a first home at most 75% of the value (lower for long tenures, older borrowers and further loans) and total debt payments at most 55% of gross monthly income (TDSR); HDB flats and executive condominiums also have a 30% mortgage servicing ratio.":"新加坡金融管理局：首個住所的銀行貸款最多為物業價值的 75%（年期較長、借款人較年長及其他貸款則較低），總債務供款最多為每月稅前收入的 55%（TDSR）；組屋及執行共管公寓另設 30% 按揭還款比率。","No loan-to-value limits: banks can lend up to 100% of the value after the affordability assessment required by the National Credit Act.":"沒有按揭成數上限：銀行在完成《國家信貸法》規定的負擔能力評估後，可借出物業價值的 100%。","No binding borrower limits. Banks usually lend up to 70–100% of the value (with the state FOGARIM guarantee for modest incomes) and keep the monthly payment below about 40% of income.":"沒有具約束力的借款人上限。銀行通常借出物業價值的 70–100%（中低收入人士有政府 FOGARIM 擔保），並把每月供款保持在收入的約 40% 以下。","Public holidays on weekdays in 2026 (with days in lieu)":"2026 年平日公眾假期（連補假）","Annual leave in the first year (days)":"首年年假（天）","Civil public holidays on weekdays in 2026":"2026 年平日民間公眾假期","Buyer’s stamp duty on a $1,000,000 home":"$1,000,000 物業的買家印花稅","Transfer duty on a R2,000,000 home":"R2,000,000 物業的轉讓稅","Registration duty on a MAD 1,000,000 home":"MAD 1,000,000 物業的登記稅","CPF LIFE is estimated from the CPF Board’s published payouts for the retirement sums, assuming 70% of contributions reach the Ordinary and Special accounts at 3% and nothing is used for housing; your CPF statement and the CPF LIFE estimator give your own figure.":"CPF LIFE 按中央公積金局公佈的各退休款項支付額估算，假設 70% 供款以 3% 存入普通及特別帳戶，且沒有用於住屋；你的 CPF 結單及 CPF LIFE 估算工具會提供你本人的數字。","The retirement fund is projected with a 3% real return and converted into a level annuity; actual annuity rates, fees and the two-pot savings withdrawals change the result.":"退休基金以 3% 實質回報推算，並轉換為固定年金；實際年金率、費用及兩個帳戶制度的儲蓄提取會改變結果。","Estimate: the CNSS pension uses your recent pay up to MAD 6,000 a month and 26 contribution days a month; your CNSS statement gives your actual days.":"估計：CNSS 退休金採用你最近的薪金（每月最多 MAD 6,000）及每月 26 個供款日；你的 CNSS 結單會顯示實際日數。","MPF mandatory contribution 5% (relevant income up to $30,000 a month)":"強積金強制性供款 5%（有關入息每月最多 $30,000）","Salaries tax at the standard rate (15%)":"按標準稅率計算的薪俸稅（15%）","Salaries tax (progressive rates)":"薪俸稅（累進稅率）","Basic and child allowances":"基本及子女免稅額","Employer MPF contribution 5%":"僱主強積金供款 5%","MPF savings of about {b} at {a}, drawn down evenly over your life expectancy: {m} a month (3% real return assumed). MPF benefits are paid from 65, or from 60 on early retirement, and are not taxed. The Old Age Allowance of $1,675 a month is added from 70; there is no other state pension.":"{a} 歲時強積金儲蓄約 {b}，在你的預期壽命內平均提取：每月 {m}（假設實質回報 3%）。強積金權益在 65 歲時支付，提早退休則為 60 歲，不用課稅。70 歲起另加每月 $1,675 的高齡津貼；沒有其他國家退休金。","MPF contribution for the self-employed 5% (relevant income $7,100–$30,000 a month)":"自僱人士強積金供款 5%（有關入息每月 $7,100–$30,000）","Severance payment (2/3 of a month’s wages, capped at $22,500, per year of service; not taxed)":"遣散費（每服務一年為一個月工資的 2/3，工資上限 $22,500；不用課稅）","Long service payment (2/3 of a month’s wages, capped at $22,500, per year of service; not taxed)":"長期服務金（每服務一年為一個月工資的 2/3，工資上限 $22,500；不用課稅）","Severance payment if made redundant":"被裁員時的遣散費","Severance or long service payment":"遣散費或長期服務金","As agreed in the contract, at least 7 days (1 month if not stated)":"按合約協定，最少 7 天（如沒有訂明則為 1 個月）","Employment Ordinance s. 6":"《僱傭條例》第 6 條","Hong Kong has no unemployment insurance. The means-tested Comprehensive Social Security Assistance (CSSA) can help people with low income and savings.":"香港沒有失業保險。設經濟審查的綜合社會保障援助（綜援）可協助低收入及儲蓄不多的人士。","The first day of January":"一月一日","Lunar New Year’s Day":"農曆年初一","The second day of Lunar New Year":"農曆年初二","The third day of Lunar New Year":"農曆年初三","Ching Ming Festival":"清明節","The Birthday of the Buddha":"佛誕","Tuen Ng Festival":"端午節","HKSAR Establishment Day":"香港特別行政區成立紀念日","The day following the Mid-Autumn Festival":"中秋節翌日","Chung Yeung Festival":"重陽節","Christmas Day (or Winter Solstice)":"聖誕節（或冬至）","The first weekday after Christmas Day":"聖誕節後第一個周日","Hong Kong":"香港","Salaries tax":"薪俸稅","Salaries tax for 2026/27 is the lower of two calculations: progressive rates of 2%, 6%, 10% and 14% on four bands of $50,000 of net chargeable income and 17% above, or the standard rate of 15% on net income without allowances (16% above $5 million). The basic allowance is $145,000 and each child adds $140,000. Tax is assessed once a year on income from April to March; it is not withheld from pay.":"2026/27 年度薪俸稅按兩種計算中較低者徵收：應課稅入息實額首四個各 $50,000 的稅階分別按 2%、6%、10% 及 14% 累進稅率，其後 17%；或不計免稅額的入息淨額按標準稅率 15%（$500 萬以上 16%）。基本免稅額為 $145,000，每名子女另加 $140,000。稅款每年按 4 月至翌年 3 月的入息評稅一次；不會從薪金中預扣。","Employees and employers each pay 5% of relevant income into a Mandatory Provident Fund scheme, on income up to $30,000 a month (at most $1,500 each). Employees earning less than $7,100 a month pay nothing, but their employer still pays 5%. Your mandatory contributions are deductible up to $18,000 a year.":"僱員及僱主各按有關入息的 5% 向強積金計劃供款，入息上限每月 $30,000（每人最多 $1,500）。月入少於 $7,100 的僱員毋須供款，但僱主仍須供款 5%。你的強制性供款每年最多可扣除 $18,000。","No statutory overtime pay":"沒有法定超時工資","The Employment Ordinance sets no overtime premium and no general limit on working hours; overtime pay depends on your contract. Enter the premium your contract gives.":"《僱傭條例》沒有規定超時工資，亦沒有一般工時上限；超時工資視乎你的合約。請輸入你合約訂明的津貼。","No general legal limit":"沒有一般法定上限","Unincorporated businesses pay profits tax (7.5% on the first $2 million of profits, 15% above) or, under personal assessment, tax at the salaries tax rates with the personal allowances, which is usually lower for modest profits and is used here. Self-employed people pay 5% of relevant income into MPF.":"非法團業務繳付利得稅（首 $200 萬利潤 7.5%，以上 15%），或選擇個人入息課稅，按薪俸稅稅率連個人免稅額計算，利潤不多時通常較低，這裡採用此方式。自僱人士按有關入息的 5% 向強積金供款。","Your MPF account holds the mandatory contributions (yours and your employer’s, 10% of relevant income) and their returns. You can withdraw it at 65, or at 60 on early retirement, as a lump sum or in instalments, tax-free. MPF offsetting of severance and long service payments ended on 1 May 2025 for service after that date.":"你的強積金帳戶持有強制性供款（你及僱主的，合共有關入息的 10%）及其回報。你可在 65 歲時，或提早退休在 60 歲時，一筆過或分期免稅提取。強積金「對沖」遣散費及長期服務金的安排已於 2025 年 5 月 1 日取消，適用於該日後的服務。","Old age allowances":"高齡津貼","There is no contributory state pension. From 70 residents can get the Old Age Allowance of $1,675 a month without a means test; the means-tested Old Age Living Allowance pays $4,345 a month from 65 (rates from 1 February 2026).":"沒有供款式國家退休金。70 歲起，居民可領取每月 $1,675 的高齡津貼，毋須經濟審查；設經濟審查的長者生活津貼由 65 歲起每月 $4,345（2026 年 2 月 1 日起的金額）。","Tax-deductible voluntary contributions (TVC) to an MPF account and qualifying deferred annuity premiums are deductible up to $60,000 a year together. TVC can only be withdrawn at 65 (or 60 on early retirement), like mandatory contributions, and MPF benefits are not taxed.":"向強積金帳戶作出的可扣稅自願性供款（TVC）及合資格延期年金保費，每年合共最多可扣除 $60,000。TVC 與強制性供款一樣，只可在 65 歲（或提早退休 60 歲）提取，而強積金權益不用課稅。","Tax-deductible voluntary contributions (TVC): deductible up to $60,000 a year (together with deferred annuity premiums); withdrawals from 65 are not taxed. Interest on bank deposits is not taxed in Hong Kong.":"可扣稅自願性供款（TVC）：每年最多可扣除 $60,000（連同延期年金保費）；65 歲起的提取不用課稅。香港銀行存款利息不用課稅。","{h} (day off in lieu)":"{h}（補假）","After 12 months of service employees get 7 days of paid annual leave, rising by 1 day a year to 14 days after 9 years, plus the statutory holidays (15 in 2026, with Easter Monday added). A statutory holiday on a rest day is replaced by the next day. Lunar holidays are shown for the years the Labour Department has published.":"服務滿 12 個月後，僱員可享 7 天有薪年假，每年增加 1 天，9 年後為 14 天，另加法定假日（2026 年 15 天，新增復活節星期一）。落在休息日的法定假日會改於翌日補假。農曆假期按勞工處已公佈的年份顯示。","4/5 of average daily wages (weeks 11–14 capped at $80,000)":"平均每日工資的五分之四（第 11–14 週上限 $80,000）","4/5 of average daily wages":"平均每日工資的五分之四","Sickness allowance":"疾病津貼","Up to 120 paid sickness days built up over time (2 days a month in the first year, 4 after)":"有薪病假日可隨時間累積最多 120 天（首年每月 2 天，其後每月 4 天）","Made redundant":"被裁員","Severance and long service payments":"遣散費及長期服務金","Employees made redundant after at least 24 months of service get a severance payment; those dismissed for other reasons (not serious misconduct) after at least 5 years get a long service payment instead. Both are 2/3 of the last full month’s wages, with wages capped at $22,500, for each year of service, up to $390,000. They are not taxed. Notice is as agreed but at least 7 days, or 1 month if the contract says nothing.":"服務至少 24 個月後被裁員的僱員可獲遣散費；因其他原因（非嚴重不當行為）被解僱而服務至少 5 年者，則改為獲長期服務金。兩者均為最後一個完整月份工資的三分之二（工資上限 $22,500）乘以服務年數，最多 $390,000，不用課稅。通知期按協定，但最少 7 天，如合約沒有訂明則為 1 個月。","Tax-deductible voluntary MPF contributions (TVC) and qualifying deferred annuity premiums lower your salaries tax: up to $60,000 a year can be deducted.":"可扣稅強積金自願性供款（TVC）及合資格延期年金保費可降低你的薪俸稅：每年最多可扣除 $60,000。","Married couples can choose joint assessment (married person’s allowance $290,000); it is not modelled here. The child allowance of $140,000 per child goes to the parent claiming it ($280,000 in the first two years for children born from 1 April 2025).":"已婚夫婦可選擇合併評稅（已婚人士免稅額 $290,000）；這裡未有計算。每名子女 $140,000 的子女免稅額歸申索的家長（2025 年 4 月 1 日起出生的子女，出生首兩年為 $280,000）。","Severance payment (redundancy, after 2 years)":"遣散費（裁員，2 年後）","1 month (if not agreed)":"1 個月（如沒有協定）","No unemployment insurance":"沒有失業保險","14 weeks at 4/5 pay":"14 週，五分之四工資","5 days at 4/5 pay":"5 天，五分之四工資","4/5 pay from accumulated days":"按累積日數支付五分之四工資","Annual MPF and salaries tax for one employee for the year of assessment 2026/27, with the basic and child allowances only. Married person’s and dependant allowances, other deductions (home loan interest, rent, insurance), the one-off reduction for 2025/26 and the timing of provisional tax are not modelled.":"一名僱員 2026/27 課稅年度的年度強積金及薪俸稅，只計基本及子女免稅額。未計及已婚人士及受養人免稅額、其他扣除（居所貸款利息、租金、保險）、2025/26 年度一次性寬減及暫繳稅的繳付時間。","Official sources: Inland Revenue Department (salaries tax rates, allowances 2026/27 and worked examples, stamp duty rates from 26 February 2026), Mandatory Provident Fund Schemes Authority (contribution limits), Labour Department (Employment Ordinance, statutory holidays 2026, maternity and paternity leave, severance and long service payments), Social Welfare Department (Old Age Allowance and Old Age Living Allowance from 1 February 2026), Hong Kong Monetary Authority (loan-to-value and debt-servicing limits), Census and Statistics Department (inflation, life expectancy), World Bank ICP (price levels).":"官方來源：稅務局（薪俸稅稅率、2026/27 年度免稅額及計算例子、2026 年 2 月 26 日起的印花稅稅率）、強制性公積金計劃管理局（供款上限）、勞工處（《僱傭條例》、2026 年法定假日、產假及侍產假、遣散費及長期服務金）、社會福利署（2026 年 2 月 1 日起的高齡津貼及長者生活津貼）、香港金融管理局（按揭成數及供款與入息比率上限）、政府統計處（通脹、預期壽命）、世界銀行 ICP（物價水平）。","Salaries tax 2026/27, single person with $380,000 of income":"2026/27 年度薪俸稅，入息 $380,000 的單身人士","Tax at the two-tiered standard rates on $5,090,000 of net income":"入息淨額 $5,090,000 按兩級標準稅率計算的稅款","Single parent with one child: tax on $440,000 of net income (allowances $145,000 + $145,000 + $140,000)":"有一名子女的單親人士：入息淨額 $440,000 的稅款（免稅額 $145,000 + $145,000 + $140,000）","Maximum yearly MPF mandatory contribution of an employee":"僱員每年強積金強制性供款上限","Employee MPF at $7,000 a month (below the minimum relevant income)":"每月 $7,000 的僱員強積金（低於最低有關入息）","Deduction cap for TVC and deferred annuity premiums":"TVC 及延期年金保費的扣除上限","Severance payment after 10 years at $30,000 a month":"每月 $30,000、10 年後的遣散費","National pension 4.75%":"國民年金 4.75%","Health insurance 3.595%":"醫療保險 3.595%","Long-term care insurance (13.14% of the health premium)":"長期護理保險（醫療保費的 13.14%）","Employment insurance 0.9%":"僱傭保險 0.9%","Local income tax (10% of income tax)":"地方所得稅（所得稅的 10%）","Earned income deduction":"勞動所得扣除","Employer social insurance (industrial accident insurance not included)":"僱主社會保險（不包括工傷保險）","National pension estimate: 43% of the average of your pay ({b}) and the average pay of all insured people ({a}) for 40 years, in proportion to your {y} years. Years before 2026 used higher rates for older periods, so your National Pension Service statement may show more. The means-tested basic pension (up to 349,700 won a month in 2026) is not included.":"國民年金估算：你的平均薪金（{b}）與全體投保人平均薪金（{a}）兩者平均值的 43%（40 年），按你的 {y} 年比例計算。2026 年前的年份在較早期間採用較高比率，所以你的國民年金公團結單可能顯示更多。未包括設經濟審查的基礎年金（2026 年每月最多 349,700 韓圜）。","Regional national pension 9.5% and health insurance (estimate)":"地區國民年金 9.5% 及醫療保險（估計）","Severance pay (30 days’ average wages per year of service; after retirement income tax)":"退職金（每服務一年 30 天平均工資；扣除退職所得稅後）","Job-seeking benefit: {d} a day for {n} days (60% of your average daily wage, between 66,048 and 68,100 won), if you were insured for at least 180 days in the last 18 months and lost your job involuntarily":"求職津貼：每天 {d}，為期 {n} 天（你平均日薪的 60%，介乎 66,048 至 68,100 韓圜），條件是你在最近 18 個月投保至少 180 天，並非自願失業","Insured period":"投保期間","Under 50":"50 歲以下","50 and over":"50 歲或以上","30 days (or 30 days’ wages instead)":"30 天（或以 30 天工資代替）","Labor Standards Act art. 26 (dismissal by the employer)":"《勞動基準法》第 26 條（僱主解僱）","Seollal (Lunar New Year)":"春節（Seollal）","Independence Movement Day":"三一節","Children’s Day and Buddha’s Birthday":"兒童節及佛誕","Presidential election day":"總統選舉日","Hangul Day":"韓文日","Buddha’s Birthday":"佛誕","Local election day":"地方選舉日","South Korea":"南韓","Income tax uses rates from 6% to 45% on taxable income, plus local income tax of 10% of the tax. Before the rates, the earned income deduction (up to 20 million won), 1.5 million won for you and each dependant, and your social insurance contributions are deducted; the earned income tax credit and the child tax credit then reduce the tax. Employers withhold tax every month and settle it in the year-end tax settlement.":"所得稅就應課稅收入按 6% 至 45% 的稅率徵收，另加相當於稅款 10% 的地方所得稅。計稅前先扣除勞動所得扣除（最多 2,000 萬韓圜）、你及每名受養人 150 萬韓圜，以及你的社會保險供款；其後勞動所得稅額扣除及子女稅額扣除可減少稅款。僱主每月預扣稅款，並在年終結算時清算。","In 2026 you pay 4.75% for the national pension (on pay up to 6.37 million won a month, 6.59 million from July), 3.595% for health insurance, 13.14% of that for long-term care and 0.9% for employment insurance. Your employer pays the same plus about 0.25% for job training and the industrial accident insurance for its sector. The pension rate rises by 0.5 points a year until 13% in 2033.":"2026 年你須繳付 4.75% 國民年金（每月薪金最多 637 萬韓圜，7 月起 659 萬）、3.595% 醫療保險、其 13.14% 的長期護理保險及 0.9% 僱傭保險。你的僱主支付相同金額，另加約 0.25% 職業培訓及其行業的工傷保險。年金費率每年上調 0.5 個百分點，至 2033 年為 13%。","Labor Standards Act art. 56":"《勞動基準法》第 56 條","At workplaces with 5 or more employees, overtime, night work (22:00–06:00) and holiday work are paid at least 50% extra (100% for holiday work beyond 8 hours). The working week is 40 hours plus at most 12 hours of overtime.":"在有 5 名或以上僱員的工作場所，超時工作、夜間工作（22:00–06:00）及假日工作至少額外支付 50%（假日工作超過 8 小時為 100%）。工作週為 40 小時，另加最多 12 小時超時工作。","12 h / week":"每週 12 小時","Self-employed people file a comprehensive income tax return in May on their business profit (same rates plus 10% local tax) and pay the regional national pension (9.5% of income) and regional health insurance, which is based on income and property points and is only estimated here.":"自僱人士每年 5 月就業務利潤提交綜合所得稅申報（相同稅率另加 10% 地方稅），並繳付地區國民年金（收入的 9.5%）及地區醫療保險；後者按收入及財產點數計算，這裡只作估算。","After at least 10 years of contributions you get an old-age pension from 65 if you were born in 1969 or later. From 2026 each year of contributions earns a pension of about 1.075% of the average of your own pay and the average pay of all insured people (43% for 40 years). You can claim up to 5 years early with 6% less per year, or defer up to 5 years with 7.2% more per year.":"1969 年或以後出生並供款至少 10 年，可由 65 歲起領取老年年金。自 2026 年起，每供款一年可得的年金約為你本人薪金與全體投保人平均薪金兩者平均值的 1.075%（40 年為 43%）。可最多提早 5 年申領，每年少 6%，或延遲最多 5 年，每年多 7.2%。","Basic pension":"基礎年金","People aged 65 and over in the lower 70% of income and assets can get the basic pension, up to 349,700 won a month for a single person in 2026, reduced for higher national pensions.":"65 歲或以上而收入及資產屬較低 70% 的人士可領取基礎年金，2026 年單身人士每月最多 349,700 韓圜，國民年金較高者會減少。","Pension savings accounts and IRP contributions give a tax credit of 15% (12% if your total salary is above 55 million won), plus 10% local tax, on up to 9 million won a year (6 million in pension savings). Pensions drawn from 55 are taxed at 3.3–5.5%.":"年金儲蓄帳戶及 IRP 供款可獲 15% 稅額扣除（總薪金超過 5,500 萬韓圜為 12%），另加 10% 地方稅，每年最多 900 萬韓圜（年金儲蓄 600 萬）。55 歲起領取的年金按 3.3–5.5% 課稅。","Individual retirement pension (IRP) and pension savings: a tax credit instead of a deduction, and 3.3–5.5% tax on pensions drawn from 55 (5.5% used here). Interest income is taxed at 15.4%.":"個人退休年金（IRP）及年金儲蓄：以稅額扣除代替所得扣除，55 歲起領取的年金按 3.3–5.5% 課稅（這裡採用 5.5%）。利息收入按 15.4% 課稅。","Employees who worked at least 80% of the year get 15 days of paid annual leave, plus 1 day for every 2 further years of service from the 3rd year, up to 25 days. In the first year you earn 1 day for each full month worked (up to 11). Lunar holidays and substitute holidays are shown for the years already published.":"一年內出勤至少 80% 的僱員可享 15 天有薪年假，第 3 年起每多服務 2 年加 1 天，最多 25 天。首年每完整工作一個月可得 1 天（最多 11 天）。農曆假期及代替假期按已公佈的年份顯示。","90 days (120 for twins or more)":"90 天（多胞胎 120 天）","Full pay; the employment insurance covers part (up to 2.1 million won a month)":"全薪；僱傭保險支付部分（每月最多 210 萬韓圜）","Up to 1 year per parent (1.5 years if both take at least 3 months), until the child is 8":"每名家長最多 1 年（雙方各放至少 3 個月則為 1.5 年），直至子女 8 歲","Employment insurance: 100% up to 2.5 million won (months 1–3), then up to 2 million and 1.6 million":"僱傭保險：第 1–3 個月 100%，最多 250 萬韓圜，其後最多 200 萬及 160 萬","No legal paid sick leave (only by contract or rules of employment)":"沒有法定有薪病假（只按合約或就業規則）","Dismissed or made redundant":"被解僱或裁員","After at least 1 year of service every employee receives severance pay of 30 days’ average wages per year, whatever the reason for leaving, including resignation; many employers pay it through a retirement pension plan. It is taxed as retirement income with its own deductions, so the tax is low. A dismissal needs a justifiable reason and 30 days’ notice or 30 days’ wages.":"服務至少 1 年後，每名僱員不論離職原因（包括辭職），每服務一年可獲 30 天平均工資的退職金；很多僱主透過退休年金計劃支付。退職金作退職所得課稅，有獨立扣除，所以稅款很低。解僱須有正當理由，並給予 30 天通知或 30 天工資。","Job-seeking benefit":"求職津貼","If you lose your job involuntarily after at least 180 insured days in the last 18 months, the employment insurance pays 60% of your average daily wage, between 66,048 and 68,100 won a day in 2026, for 120 to 270 days depending on your age and how long you were insured.":"如你在最近 18 個月投保至少 180 天後非自願失業，僱傭保險支付你平均日薪的 60%，2026 年每天介乎 66,048 至 68,100 韓圜，視乎你的年齡及投保時間為期 120 至 270 天。","Pension savings and IRP contributions give a tax credit of up to 16.5% (with local tax) on up to 9 million won a year.":"年金儲蓄及 IRP 供款每年最多 900 萬韓圜可獲最多 16.5% 稅額扣除（連地方稅）。","The child tax credit is applied to the parent claiming it for children aged 8 and over; the monthly child allowance for younger children (100,000 won) and the parent allowance are not included. Spouses are taxed separately.":"子女稅額扣除適用於申報 8 歲或以上子女的家長；未包括年幼子女的每月兒童津貼（100,000 韓圜）及父母津貼。配偶分開課稅。","30 days’ pay per year (also on resignation)":"每年 30 天薪金（辭職亦適用）","60% of pay, 120–270 days":"薪金的 60%，120–270 天","90 days at full pay":"90 天全薪","20 days at full pay":"20 天全薪","1 year per parent, paid by employment insurance":"每名家長 1 年，由僱傭保險支付","No legal paid sick leave":"沒有法定有薪病假","Annual income tax and social insurance for one employee with the 2026 rates, with the earned income deduction, the personal deduction for you and your children, the deduction of your contributions, and the earned income and child tax credits. Non-taxable allowances (such as meals up to 200,000 won a month), card and housing deductions, other credits and the monthly withholding table are not modelled.":"一名僱員按 2026 年稅率計算的年度所得稅及社會保險，包括勞動所得扣除、你及子女的人的扣除、你的供款扣除，以及勞動所得稅額扣除及子女稅額扣除。未計及非課稅津貼（例如每月最多 200,000 韓圜的膳食津貼）、信用卡及住屋扣除、其他稅額扣除及每月預扣稅表。","Official sources: National Tax Service and Income Tax Act (rates, earned income deduction and tax credits, retirement income tax), National Pension Service (contribution rate and income limits 2026, A value), National Health Insurance Service (health and long-term care rates 2026), Ministry of Employment and Labor (Labor Standards Act, severance pay, job-seeking benefit limits 2026, maternity and parental leave), Ministry of Health and Welfare (basic pension 2026), Ministry of the Interior and Safety (public holidays), Financial Services Commission (LTV and DSR rules), Statistics Korea (inflation, life tables 2024), World Bank ICP (price levels).":"官方來源：國稅廳及《所得稅法》（稅率、勞動所得扣除及稅額扣除、退職所得稅）、國民年金公團（2026 年供款率及收入上限、A 值）、國民健康保險公團（2026 年醫療及長期護理費率）、僱傭勞動部（《勞動基準法》、退職金、2026 年求職津貼上限、產假及育兒假）、保健福祉部（2026 年基礎年金）、行政安全部（公眾假期）、金融委員會（LTV 及 DSR 規則）、韓國統計廳（通脹、2024 年生命表）、世界銀行 ICP（物價水平）。","Income tax on 50 million won of taxable income (before credits)":"應課稅收入 5,000 萬韓圜的所得稅（未計稅額扣除）","Earned income deduction on a total salary of 50 million won":"總薪金 5,000 萬韓圜的勞動所得扣除","Earned income tax credit limit at a total salary of 50 million won":"總薪金 5,000 萬韓圜的勞動所得稅額扣除上限","Maximum monthly employee national pension contribution from July 2026":"2026 年 7 月起每月僱員國民年金供款上限","Long-term care premium as a share of the health premium (2026)":"長期護理保費佔醫療保費的比例（2026）","Job-seeking benefit days after 10 years of insurance, age 40":"40 歲、投保 10 年後的求職津貼日數","Maximum daily job-seeking benefit (2026)":"每日求職津貼上限（2026）","EPF employee contribution 11%":"EPF 僱員供款 11%","SOCSO 0.5% (wages up to RM6,000 a month)":"SOCSO 0.5%（每月工資最多 RM6,000）","EIS 0.2% (wages up to RM6,000 a month)":"EIS 0.2%（每月工資最多 RM6,000）","Reliefs (self, EPF, SOCSO/EIS, children)":"寬減（本人、EPF、SOCSO/EIS、子女）","Employer EPF, SOCSO and EIS":"僱主 EPF、SOCSO 及 EIS","EPF savings of about {b} at {a}, drawn down evenly over your life expectancy: {m} a month (3% real return assumed). You can withdraw your Retirement Account from 55 as a lump sum or in instalments; EPF withdrawals are not taxed. Private-sector workers get no state pension.":"{a} 歲時 EPF 儲蓄約 {b}，在你的預期壽命內平均提取：每月 {m}（假設實質回報 3%）。你可由 55 歲起一筆過或分期提取退休帳戶；EPF 提取不用課稅。私營機構工人沒有國家退休金。","SOCSO Self-Employment Social Security Scheme (about 1.25% of insured income)":"SOCSO 自僱社會保障計劃（約投保收入的 1.25%）","8 weeks":"8 週","Termination benefit (10, 15 or 20 days’ wages per year of service; tax-free up to RM10,000 per completed year)":"終止福利（每服務一年 10、15 或 20 天工資；每完整年份 RM10,000 以內免稅）","EIS job search allowance: 80% of your insured monthly wage (up to RM6,000) in the first month, then 50%, 40%, 40%, 30% and 30%, for 3 to 6 months depending on your contributions, if you lost your job involuntarily and register on MYFutureJobs":"EIS 求職津貼：首月為你投保月薪（最多 RM6,000）的 80%，其後 50%、40%、40%、30% 及 30%，視乎你的供款為期 3 至 6 個月，條件是你非自願失業並在 MYFutureJobs 登記","Days’ wages per year":"每年工資天數","Employment Act 1955 s. 12 (unless the contract gives more)":"《1955 年僱傭法》第 12 條（除非合約給予更多）","Federal Territory Day":"聯邦直轄區日","Hari Raya Aidilfitri (2nd day)":"開齋節（第二天）","Wesak Day":"衛塞節","Agong’s Birthday":"最高元首誕辰","National Day (Merdeka)":"國慶日（Merdeka）","Malaysia Day":"馬來西亞日","Malaysia":"馬來西亞","Residents pay progressive rates from 0% on the first RM5,000 of chargeable income to 30% above RM2 million; incomes up to RM35,000 get a RM400 rebate. Reliefs are deducted first: RM9,000 for yourself, your EPF contributions up to RM4,000, SOCSO and EIS up to RM350 and RM2,000 for each child under 18. Employers deduct tax monthly (PCB) and you file a return for the year.":"居民按累進稅率繳稅，由應課稅收入首 RM5,000 的 0% 至 RM200 萬以上的 30%；收入最多 RM35,000 者可獲 RM400 回扣。先扣除寬減：本人 RM9,000、EPF 供款最多 RM4,000、SOCSO 及 EIS 最多 RM350，以及每名 18 歲以下子女 RM2,000。僱主每月扣稅（PCB），你須提交年度報稅表。","EPF, SOCSO and EIS":"EPF、SOCSO 及 EIS","Malaysians under 60 pay 11% of their wages into the Employees Provident Fund and employers 13% (12% on monthly wages above RM5,000). SOCSO (0.5% for you, 1.75% for the employer) and the Employment Insurance System (0.2% each) apply to wages up to RM6,000 a month. Foreign workers pay 2% EPF from October 2025.":"60 歲以下的馬來西亞人把工資的 11% 存入僱員公積金，僱主供款 13%（每月工資超過 RM5,000 為 12%）。SOCSO（你 0.5%，僱主 1.75%）及就業保險制度（各 0.2%）適用於每月最多 RM6,000 的工資。自 2025 年 10 月起外籍工人繳付 2% EPF。","Employment Act 1955 s. 60A":"《1955 年僱傭法》第 60A 條","Employees earning up to RM4,000 a month must be paid at least 1.5 times the hourly rate for overtime on normal days, 2 times on rest days and 3 times on public holidays. The normal week is at most 45 hours and overtime at most 104 hours a month. Higher earners follow their contract.":"月入最多 RM4,000 的僱員，正常工作日超時工作至少按時薪 1.5 倍支付，休息日 2 倍，公眾假期 3 倍。正常工作週最多 45 小時，超時工作每月最多 104 小時。收入較高者依照其合約。","104 h / month":"每月 104 小時","Self-employed people pay income tax on their business profit at the resident rates with the same personal reliefs and must join the SOCSO Self-Employment Social Security Scheme (fixed contributions by plan). EPF savings through i-Saraan are voluntary, with a government top-up.":"自僱人士按居民稅率及相同個人寬減就業務利潤繳所得稅，並須參加 SOCSO 自僱社會保障計劃（按計劃繳付固定供款）。透過 i-Saraan 作 EPF 儲蓄屬自願，政府會補足。","Your EPF savings (11% from you and 12–13% from your employer) are split into a Retirement Account (75%), a Wellbeing Account (15%) and a Flexible Account (10%). You can withdraw the Retirement Account from 55, as a lump sum or monthly; EPF dividends and withdrawals are tax-free. The minimum retirement age is 60. Private-sector workers get no state pension.":"你的 EPF 儲蓄（你 11%，僱主 12–13%）分為退休帳戶（75%）、福利帳戶（15%）及靈活帳戶（10%）。你可由 55 歲起一筆過或每月提取退休帳戶；EPF 股息及提取免稅。最低退休年齡為 60 歲。私營機構工人沒有國家退休金。","Contributions to a Private Retirement Scheme (PRS) and deferred annuities give a relief of up to RM3,000 a year. Withdrawals from 55 are tax-free; earlier withdrawals are taxed at 8%.":"私人退休計劃（PRS）及延期年金供款每年最多可獲 RM3,000 寬減。55 歲起的提取免稅；提早提取按 8% 課稅。","Private Retirement Scheme (PRS): relief up to RM3,000 a year and tax-free withdrawals from 55. Interest from Malaysian banks is tax-free for individuals.":"私人退休計劃（PRS）：每年最多 RM3,000 寬減，55 歲起提取免稅。馬來西亞銀行利息對個人免稅。","{h} (replacement holiday)":"{h}（補假）","The Employment Act gives 8 days of paid annual leave for less than 2 years of service, 12 days for 2 to 5 years and 16 days after 5 years. Kuala Lumpur’s gazetted public holidays are shown (other states differ; employers must give at least 11 paid holidays, including 5 set by law); a holiday on a Sunday moves to Monday. Islamic and lunar dates are shown for the years published.":"《僱傭法》給予服務少於 2 年者 8 天有薪年假，2 至 5 年 12 天，5 年後 16 天。顯示的是吉隆坡憲報公佈的公眾假期（其他州不同；僱主須給予至少 11 天有薪假期，其中 5 天由法例規定）；落在星期日的假期移至星期一。伊斯蘭及農曆日期按已公佈的年份顯示。","98 days":"98 天","Full pay (after 90 days of service)":"全薪（服務 90 天後）","7 days (married fathers after 12 months of service)":"7 天（已婚父親，服務 12 個月後）","14 days a year (18 after 2 years, 22 after 5), plus up to 60 days in hospital":"每年 14 天（2 年後 18 天，5 年後 22 天），另加最多 60 天住院","Retrenched or terminated (not for misconduct)":"被裁員或終止僱傭（非因不當行為）","Termination benefits":"終止福利","Employees covered by the termination provisions (wages up to RM4,000 a month) with at least 12 months of service get 10 days’ wages for each year under 2 years, 15 days for 2 to 5 years and 20 days from 5 years, pro rata for part years. Compensation for loss of employment is tax-free up to RM10,000 per completed year of service. Notice is 4, 6 or 8 weeks by service unless the contract gives more.":"受終止條款保障的僱員（每月工資最多 RM4,000）服務至少 12 個月後，少於 2 年每年可得 10 天工資，2 至 5 年 15 天，5 年起 20 天，不足一年按比例計算。失去工作的補償每完整服務一年 RM10,000 以內免稅。通知期視乎服務年資為 4、6 或 8 週，除非合約給予更多。","If you lose your job involuntarily, the EIS pays a job search allowance of 80% of your insured monthly wage (up to RM6,000) in the first month, falling to 30% by the sixth, for 3 to 6 months depending on your contributions, while you look for work through MYFutureJobs.":"如你非自願失業，EIS 支付求職津貼，首月為你投保月薪（最多 RM6,000）的 80%，至第六個月降至 30%，視乎你的供款為期 3 至 6 個月，期間須透過 MYFutureJobs 求職。","Lifestyle purchases (books, devices, sports, internet) up to RM2,500, medical insurance and a Private Retirement Scheme (up to RM3,000) are among the reliefs that can lower your tax.":"生活方式消費（書籍、電子產品、運動、上網）最多 RM2,500、醫療保險及私人退休計劃（最多 RM3,000）均屬可降低稅款的寬減。","Spouses are taxed separately; the RM4,000 relief for a spouse without income and the higher child reliefs for children in higher education or with disabilities are not included.":"配偶分開課稅；未包括沒有收入配偶的 RM4,000 寬減，以及接受高等教育或殘疾子女的較高子女寬減。","10–20 days’ wages per year (wages up to RM4,000)":"每年 10–20 天工資（工資最多 RM4,000）","80% falling to 30%, 3–6 months":"80% 降至 30%，3–6 個月","98 days at full pay":"98 天全薪","7 days at full pay":"7 天全薪","14–22 days at full pay":"14–22 天全薪","Annual EPF, SOCSO, EIS and resident income tax for one Malaysian employee for YA 2026, with the self, EPF, SOCSO/EIS and child reliefs only. Other reliefs (lifestyle, insurance, medical, education), the exact rounding of the EPF and SOCSO tables, monthly PCB timing, bonuses and the rates for foreign workers are not modelled.":"一名馬來西亞僱員 2026 評稅年度的年度 EPF、SOCSO、EIS 及居民所得稅，只計本人、EPF、SOCSO/EIS 及子女寬減。未計及其他寬減（生活方式、保險、醫療、教育）、EPF 及 SOCSO 表的準確進位、每月 PCB 時間、花紅及外籍工人費率。","Official sources: Inland Revenue Board of Malaysia (resident tax rates and reliefs YA 2026), Employees Provident Fund (contribution rates from October 2025, accounts and withdrawals), PERKESO/SOCSO (SOCSO and EIS rates and wage ceiling, job search allowance), Ministry of Human Resources (Employment Act 1955, termination benefits, leave, overtime), Prime Minister’s Department (public holidays 2026), Bank Negara Malaysia (housing loan rules), Department of Statistics Malaysia (inflation, life tables 2025), World Bank ICP (price levels).":"官方來源：馬來西亞內陸稅收局（2026 評稅年度居民稅率及寬減）、僱員公積金局（2025 年 10 月起的供款率、帳戶及提取）、PERKESO/SOCSO（SOCSO 及 EIS 費率及工資上限、求職津貼）、人力資源部（《1955 年僱傭法》、終止福利、假期、超時工作）、首相署（2026 年公眾假期）、馬來西亞國家銀行（住屋貸款規則）、馬來西亞統計局（通脹、2025 年生命表）、世界銀行 ICP（物價水平）。","Resident income tax on RM100,000 of chargeable income":"應課稅收入 RM100,000 的居民所得稅","Resident income tax on RM50,000 of chargeable income":"應課稅收入 RM50,000 的居民所得稅","Tax on RM30,000 of chargeable income after the RM400 rebate":"扣除 RM400 回扣後應課稅收入 RM30,000 的稅款","Employer EPF at RM6,000 a month (12% above RM5,000)":"每月 RM6,000 的僱主 EPF（RM5,000 以上 12%）","Maximum monthly employee SOCSO and EIS":"每月僱員 SOCSO 及 EIS 上限","Termination benefit after 6 years at RM3,000 a month":"每月 RM3,000、6 年後的終止福利","ONP pension contribution 13%":"ONP 退休金供款 13%","AFP: 10% to your account, insurance 1.37% and commission (about 1.55%)":"AFP：10% 存入你的帳戶，保險 1.37% 及佣金（約 1.55%）","Income tax (fifth category)":"所得稅（第五類）","Extraordinary bonus 9% on the July and December bonuses (paid to you)":"7 月及 12 月花紅的 9% 特別獎金（發給你）","Deduction of 7 UIT":"扣除 7 UIT","EsSalud health insurance 9% (employer)":"EsSalud 醫療保險 9%（僱主）","CTS deposits a year (severance fund, not taxed; about one month’s pay)":"每年 CTS 存款（遣散基金，不用課稅；約一個月薪金）","ONP pension: 30% of your average pay of the last 5 years plus 2% for each year above 20, limited to S/ 600–1,000 a month in 2026: {p} a month.":"ONP 退休金：你最近 5 年平均薪金的 30%，超過 20 年後每年加 2%，2026 年每月介乎 S/ 600–1,000：每月 {p}。","AFP account of about {b} at {a}, paid as a pension over your life expectancy: {m} a month (3% real return assumed). Since 2025 a minimum pension of S/ 600 applies to AFP members with 20 years of contributions.":"{a} 歲時 AFP 帳戶約 {b}，在你的預期壽命內作退休金支付：每月 {m}（假設實質回報 3%）。自 2025 年起，供款 20 年的 AFP 成員可享 S/ 600 最低退休金。","No compulsory contributions for independent workers (voluntary ONP or AFP)":"獨立工作者沒有強制供款（自願 ONP 或 AFP）","Compensation for arbitrary dismissal (1.5 months’ pay per year, at most 12; not taxed)":"任意解僱補償（每年 1.5 個月薪金，最多 12 個月；不用課稅）","{m} months’ pay":"{m} 個月薪金","No notice: the employer needs a just cause (you give 30 days to resign)":"不設通知：僱主須有正當理由（你辭職須給予 30 天）","D.S. 003-97-TR art. 18 and 22":"D.S. 003-97-TR 第 18 及 22 條","Peru has no unemployment insurance; your CTS deposits (about one month’s pay a year) serve as a severance fund.":"秘魯沒有失業保險；你的 CTS 存款（每年約一個月薪金）作為遣散基金。","Peru":"秘魯","Pension system":"退休金制度","AFP (private account)":"AFP（私人帳戶）","ONP (national system)":"ONP（國家制度）","Employment income (fifth category) is taxed after deducting 7 UIT (S/ 38,500 in 2026): 8% up to 5 UIT, 14% to 20 UIT, 17% to 35 UIT, 20% to 45 UIT and 30% above. Up to 3 more UIT can be deducted for rent, restaurants and some services paid by card (not included). Employers withhold the tax monthly.":"受僱收入（第五類）扣除 7 UIT（2026 年為 S/ 38,500）後課稅：5 UIT 以內 8%，20 UIT 以內 14%，35 UIT 以內 17%，45 UIT 以內 20%，以上 30%。以卡支付的租金、餐廳及部分服務可再扣除最多 3 UIT（未包括在內）。僱主每月預扣稅款。","Bonuses and CTS":"花紅及 CTS","Employees receive two bonuses (gratificaciones) of one month’s pay in July and December, plus an extra 9% of them because no EsSalud contribution is due on them. The employer also deposits the CTS, about one month’s pay a year, in a bank account in May and November; it is not taxed.":"僱員在 7 月及 12 月各獲一個月薪金的花紅（gratificaciones），另加其 9%，因為花紅毋須繳 EsSalud 供款。僱主亦在 5 月及 11 月把 CTS（每年約一個月薪金）存入銀行戶口；CTS 不用課稅。","Pensions":"退休金","You choose between the national system ONP (13% of pay) and a private AFP account (10% of pay plus an insurance premium of 1.37% and the AFP’s commission). The employer pays 9% for EsSalud health insurance.":"你可選擇國家制度 ONP（薪金的 13%）或私人 AFP 帳戶（薪金的 10% 另加 1.37% 保險費及 AFP 佣金）。僱主支付 9% EsSalud 醫療保險。","D.S. 007-2002-TR":"D.S. 007-2002-TR","Overtime is paid at least 25% extra for the first two hours a day and 35% after that. The normal maximum is 8 hours a day or 48 hours a week; overtime is voluntary. Work on the weekly rest day or a public holiday without a day off in exchange is paid double.":"超時工作每天首兩小時至少額外 25%，其後 35%。正常上限為每天 8 小時或每週 48 小時；超時工作屬自願。在每週休息日或公眾假期工作而沒有補假則支付雙倍。","Voluntary; 48 h / week normal":"自願；正常每週 48 小時","Independent workers":"獨立工作者","Fees (fourth category income) are taxed after deducting 20% (up to 24 UIT) and the 7 UIT, at the same rates as employment income; clients withhold 8% on receipts above S/ 1,500. Pension contributions are voluntary for independent workers.":"費用（第四類收入）扣除 20%（最多 24 UIT）及 7 UIT 後，按與受僱收入相同的稅率課稅；客戶就超過 S/ 1,500 的收據預扣 8%。獨立工作者的退休金供款屬自願。","ONP and AFP":"ONP 及 AFP","The ONP pays a pension from 65 after 20 years of contributions: 30% of your average pay of the last five years plus 2% for each further year, between S/ 600 and S/ 1,000 a month in 2026. AFP members receive a pension from their account (or can take most of it as a lump sum); since 2025 a minimum pension applies after 20 years.":"ONP 在供款 20 年後由 65 歲起支付退休金：最近五年平均薪金的 30%，其後每年加 2%，2026 年每月介乎 S/ 600 至 S/ 1,000。AFP 成員從其帳戶領取退休金（或大部分一筆過提取）；自 2025 年起，20 年後可享最低退休金。","Voluntary contributions to an AFP account are not deductible from income tax, but their returns are tax-free.":"向 AFP 帳戶的自願供款不可扣除所得稅，但其回報免稅。","Voluntary AFP contributions: no tax deduction, but returns and withdrawals are not taxed. Interest on deposits in Peruvian banks is exempt for individuals until the end of 2026.":"自願 AFP 供款：不設扣稅，但回報及提取不用課稅。秘魯銀行存款利息在 2026 年底前對個人免稅。","Holy Thursday":"聖星期四","Battle of Arica and Flag Day":"阿里卡戰役及國旗日","Saints Peter and Paul":"聖伯多祿及聖保祿節","Peruvian Air Force Day":"秘魯空軍日","Independence Day (2nd day)":"獨立日（第二天）","Battle of Junín":"胡寧戰役紀念日","Saint Rose of Lima":"利馬聖羅撒節","Battle of Angamos":"安加莫斯戰役紀念日","Battle of Ayacucho":"阿亞庫喬戰役紀念日","Employees who worked a full year get 30 calendar days of paid holiday (about 22 working days on a 5-day week); they can sell up to 15 of them back to the employer. There are 16 national public holidays; those on weekends are not moved.":"工作滿一年的僱員可享 30 個曆日有薪假期（5 天工作週約 22 個工作天）；最多 15 天可賣回給僱主。有 16 天全國公眾假期；落在週末的假期不會移後。","100% of pay (EsSalud subsidy)":"薪金的 100%（EsSalud 補助）","10 calendar days":"10 個曆日","The employer pays the first 20 days a year, then EsSalud":"僱主每年支付首 20 天，其後由 EsSalud 支付","Arbitrary dismissal":"任意解僱","An employer may dismiss only for a just cause related to conduct or capacity. Without one, an employee on an open-ended contract receives 1.5 months’ pay for each full year of service (pro rata for months), at most 12 months’ pay, tax-free. You also keep your CTS fund and receive the unpaid part of the bonuses and holiday pay.":"僱主只可因與行為或能力有關的正當理由解僱。如沒有理由，無限期合約僱員每完整服務一年可獲 1.5 個月薪金（月份按比例），最多 12 個月薪金，免稅。你亦保留你的 CTS 基金，並可獲未付的花紅及假期薪酬部分。","Ask for an electronic receipt when you pay rent, restaurants or some professional services: 20% of these can be deducted, up to 3 UIT a year.":"支付租金、餐廳或部分專業服務時索取電子收據：這些開支的 20% 可扣除，每年最多 3 UIT。","Spouses are taxed separately and there is no allowance for children; the family allowance (10% of the minimum wage for workers with children, paid by many employers) is not included.":"配偶分開課稅，沒有子女免稅額；未包括家庭津貼（有子女工人為最低工資的 10%，很多僱主支付）。","1.5 months’ pay per year, at most 12":"每年 1.5 個月薪金，最多 12 個月","None (just cause needed)":"無（須有正當理由）","No unemployment insurance (CTS fund)":"沒有失業保險（CTS 基金）","100% (employer, then EsSalud)":"100%（僱主，其後 EsSalud）","Annual pension contributions and income tax for one employee with the 2026 rules (UIT S/ 5,500), with the two bonuses and their 9% extra. The additional 3 UIT deduction for expenses, AFP commissions by fund, the cap on the insurance premium, the family allowance and the CTS fund itself are not modelled.":"一名僱員按 2026 年規則（UIT S/ 5,500）計算的年度退休金供款及所得稅，包括兩次花紅及其 9% 額外款項。未計及額外 3 UIT 開支扣除、各基金的 AFP 佣金、保險費上限、家庭津貼及 CTS 基金本身。","Official sources: SUNAT and Ley del Impuesto a la Renta (fifth and fourth category rates), Ministry of Economy and Finance (UIT 2026, D.S. 301-2025-EF), SBS (AFP contributions, insurance premium and commissions), ONP (minimum and maximum pensions 2026, Ley 32123), Ministry of Labour (gratificaciones, CTS, dismissal, working hours, holidays, leave), EsSalud (health insurance and maternity subsidy), Central Reserve Bank of Peru (exchange rate), INEI (inflation), World Bank ICP (price levels).":"官方來源：SUNAT 及 Ley del Impuesto a la Renta（第五類及第四類稅率）、經濟及財政部（2026 年 UIT、D.S. 301-2025-EF）、SBS（AFP 供款、保險費及佣金）、ONP（2026 年最低及最高退休金、Ley 32123）、勞工部（gratificaciones、CTS、解僱、工時、假期、休假）、EsSalud（醫療保險及生育補助）、秘魯中央儲備銀行（匯率）、INEI（通脹）、世界銀行 ICP（物價水平）。","Income tax on S/ 100,000 of employment income (after 7 UIT)":"受僱收入 S/ 100,000 的所得稅（扣除 7 UIT 後）","Tax-free amount (7 UIT) in 2026":"2026 年免稅額（7 UIT）","ONP contribution rate":"ONP 供款率","Maximum ONP pension a month (2026)":"每月 ONP 退休金上限（2026）","Compensation for arbitrary dismissal after 10 years (months of pay)":"10 年後的任意解僱補償（月薪數）","Pension contribution 15% (BPS and AFAP)":"退休金供款 15%（BPS 及 AFAP）","FONASA health insurance":"FONASA 醫療保險","Labour Reconversion Fund 0.1%":"勞動轉型基金 0.1%","IRPF income tax":"IRPF 所得稅","Employer contributions (pension 7.5%, FONASA 5%, FRL and FGCL)":"僱主供款（退休金 7.5%、FONASA 5%、FRL 及 FGCL）","Estimate: {r} of your average pay of the last 20 years ({p} a month), paid 13 times a year. The actual pension combines the BPS benefit and the AFAP annuity under Ley 20.130, with a supplement for low pensions.":"估計：你最近 20 年平均薪金（每月 {p}）的 {r}，每年支付 13 次。實際退休金根據 Ley 20.130 合併 BPS 福利及 AFAP 年金，低額退休金另有補助。","Pension and FONASA contributions on a notional category (estimate)":"按名義類別計算的退休金及 FONASA 供款（估計）","Dismissal compensation (one month’s pay per year or part year, at most 6; not taxed)":"解僱補償（每年或不足一年一個月薪金，最多 6 個月；不用課稅）","Unemployment insurance for 6 months: 66% of your average pay in the first month, falling to 40% in the sixth, if you contributed for at least 6 months in the last 12":"失業保險 6 個月：首月為你平均薪金的 66%，第六個月降至 40%，條件是你在最近 12 個月供款至少 6 個月","No legal notice period":"沒有法定通知期","Ley 10.489 (compensation instead of notice)":"Ley 10.489（以補償代替通知）","Uruguay":"烏拉圭","Employment income is taxed monthly on a scale in BPC ($6,864 in 2026): nothing up to 7 BPC, then 10% to 36% above 115 BPC; income above 10 BPC is first increased by 6%. Your contributions, $11,440 a month for each child and other deductions reduce the tax at 14% (8% if you earn more than 15 BPC a month). An annual return can settle differences.":"受僱收入每月按以 BPC 計的稅階課稅（2026 年為 $6,864）：7 BPC 以內不用繳稅，其後 10% 至 36%（115 BPC 以上）；超過 10 BPC 的收入先增加 6%。你的供款、每名子女每月 $11,440 及其他扣除按 14% 降低稅款（如每月收入超過 15 BPC 則為 8%）。年度報稅可結算差額。","You pay 15% for your pension (to the BPS and, above the first band, to your AFAP account), 3–6% for FONASA health insurance (more with children or a spouse covered) and 0.1% to the labour fund. The employer pays 7.5% for pensions, 5% for FONASA and small funds. A 13th salary (aguinaldo) is paid in June and December.":"你繳付 15% 退休金供款（給 BPS，超過第一級的部分給你的 AFAP 帳戶）、3–6% FONASA 醫療保險（保障子女或配偶則更多）及 0.1% 給勞動基金。僱主支付 7.5% 退休金、5% FONASA 及小額基金。第 13 個月薪金（aguinaldo）在 6 月及 12 月發放。","Ley 15.996":"Ley 15.996","Overtime on working days is paid double (100% extra) and on rest days and public holidays 150% extra. Overtime is limited to 8 hours a week. Night work from 22:00 to 06:00 of at least 5 hours earns at least 20% extra (Ley 19.313).":"工作日超時工作支付雙倍（額外 100%），休息日及公眾假期額外 150%。超時工作每週最多 8 小時。22:00 至 06:00 至少 5 小時的夜間工作至少額外 20%（Ley 19.313）。","8 h / week":"每週 8 小時","Professionals":"專業人士","Self-employed professionals pay IRPF on their fees after a notional 30% for expenses (or IRAE if they choose), plus contributions to their professional pension fund or the BPS on a chosen category and FONASA. Small businesses can use the monotributo instead.":"自僱專業人士扣除 30% 名義開支後就費用繳 IRPF（或選擇 IRAE），另按自選類別向其專業退休基金或 BPS 供款及繳付 FONASA。小型企業可改用 monotributo。","Under the 2023 reform (Ley 20.130) the retirement age rises gradually to 65 for people born from 1973, with at least 30 years of service. The pension combines a BPS benefit and an annuity from your AFAP account, with a supplement that raises low pensions; working after the minimum age raises it.":"根據 2023 年改革（Ley 20.130），1973 年起出生者的退休年齡逐步提高至 65 歲，並須服務至少 30 年。退休金合併 BPS 福利及你 AFAP 帳戶的年金，另有提高低額退休金的補助；超過最低年齡繼續工作可提高退休金。","Voluntary savings in an AFAP account are not deductible from IRPF.":"AFAP 帳戶的自願儲蓄不可從 IRPF 中扣除。","Voluntary AFAP savings: no tax deduction. Interest on bank deposits is taxed at 12% under IRPF (lower rates for some peso deposits).":"自願 AFAP 儲蓄：不設扣稅。銀行存款利息按 IRPF 以 12% 課稅（部分披索存款較低）。","Family Day (Christmas)":"家庭日（聖誕節）","Employees get 20 working days of paid leave a year, plus 1 day for every 4 years of service from the 5th year, and a vacation bonus (salario vacacional) of about the net pay for those days. Only 5 public holidays are paid days off; Carnival, Tourism Week and the other holidays are working days unless agreed otherwise.":"僱員每年可享 20 個工作天有薪假期，第 5 年起每服務 4 年加 1 天，另有約等於該些天數淨薪金的假期獎金（salario vacacional）。只有 5 天公眾假期為有薪假日；嘉年華、旅遊週及其他假期為工作日，除非另有協議。","100% of pay (BPS)":"薪金的 100%（BPS）","13 days (3 from the employer, 10 from the BPS)":"13 天（僱主 3 天，BPS 10 天）","Part-time parental care":"兼職育兒","Half-time work until the baby is 6 months old":"半職工作直至嬰兒 6 個月大","Full pay (BPS pays the half not worked)":"全薪（BPS 支付未工作的一半）","From the 4th day":"由第 4 天起","70% of pay (BPS)":"薪金的 70%（BPS）","Dismissed":"被解僱","Dismissal and unemployment":"解僱及失業","A dismissed monthly-paid employee receives one month’s pay for each year or part year of service, up to 6 months, tax-free; there is no notice period. Unemployment insurance pays monthly-paid workers 66% of their average pay in the first month, falling to 40% in the sixth, after at least 6 months of contributions in the last 12.":"被解僱的月薪僱員每服務一年或不足一年可獲一個月薪金，最多 6 個月，免稅；不設通知期。失業保險在最近 12 個月供款至少 6 個月後，首月支付月薪工人平均薪金的 66%，第六個月降至 40%。","Each child under 18 adds $11,440 a month to your IRPF deductions, which lower the tax by 14% of that amount (8% if you earn more than 15 BPC a month).":"每名 18 歲以下子女每月可增加 $11,440 IRPF 扣除，按該金額的 14% 降低稅款（如每月收入超過 15 BPC 則為 8%）。","Couples can file IRPF jointly when both have income below a limit (not modelled). The child deduction of 20 BPC a year is split between the parents; family allowances are not included.":"如雙方收入均低於上限，夫婦可合併申報 IRPF（未有計算）。每年 20 BPC 的子女扣除由父母分攤；未包括家庭津貼。","One month per year, at most 6":"每年一個月，最多 6 個月","66% falling to 40%, 6 months":"66% 降至 40%，6 個月","14 weeks at full pay":"14 週全薪","13 days at full pay":"13 天全薪","Half-time until 6 months":"半職至 6 個月","70% from day 4":"由第 4 天起 70%","Monthly IRPF and contributions for one employee with the 2026 values (BPC $6,864), for 12 salaries plus the aguinaldo. The pension contribution ceiling is an estimate; the FONASA spouse rate and annual cap, other deductions (rent, solidarity fund), the vacation bonus and the annual IRPF settlement are not modelled.":"一名僱員按 2026 年數值（BPC $6,864）計算的每月 IRPF 及供款，按 12 個月薪金另加 aguinaldo。退休金供款上限為估計；未計及 FONASA 配偶費率及年度上限、其他扣除（租金、團結基金）、假期獎金及年度 IRPF 結算。","Official sources: Banco de Previsión Social (IRPF scales and values 2026, comunicado R 5/2026; contribution rates; unemployment insurance; maternity and paternity leave), Dirección General Impositiva (IRPF), Decree 11/026 (BPC 2026), Ministry of Labour and Social Security (holidays, leave, dismissal, overtime), Ley 20.130 (pension reform), Central Bank of Uruguay (exchange rate), INE (inflation), World Bank ICP (price levels).":"官方來源：Banco de Previsión Social（2026 年 IRPF 稅階及數值，comunicado R 5/2026；供款率；失業保險；產假及侍產假）、Dirección General Impositiva（IRPF）、第 11/026 號法令（2026 年 BPC）、勞工及社會保障部（假期、休假、解僱、超時工作）、Ley 20.130（退休金改革）、烏拉圭中央銀行（匯率）、INE（通脹）、世界銀行 ICP（物價水平）。","IRPF scale on $100,000 of monthly income (before deductions and the 6% increase)":"每月收入 $100,000 的 IRPF 稅階（未計扣除及 6% 增加）","Monthly tax-free minimum (7 BPC)":"每月免稅最低額（7 BPC）","Monthly deduction for a child (20 BPC a year)":"每名子女每月扣除（每年 20 BPC）","Dismissal compensation after 10 years (months of pay)":"10 年後的解僱補償（月薪數）","Your voluntary MPF contributions":"你的強積金自願性供款","Your IRP and pension savings":"你的 IRP 及年金儲蓄","Your PRS":"你的 PRS","Ad valorem stamp duty (Scale 2, rates from 26 February 2026)":"從價印花稅（第 2 標準，2026 年 2 月 26 日起的稅率）","Solicitor, land registry and mortgage fees (estimate)":"律師、土地註冊及按揭費用（估計）","Acquisition tax (1% up to 600 million won, rising to 3% at 900 million) and local education tax":"取得稅（6 億韓圜以內 1%，至 9 億韓圜升至 3%）及地方教育稅","Registration, housing bond, broker and loan fees (estimate, about 0.6%)":"登記、住房債券、經紀及貸款費用（估計，約 0.6%）","Stamp duty on the transfer: exempt for a Malaysian first-time buyer up to RM500,000":"轉讓印花稅：馬來西亞首次置業者 RM500,000 以內豁免","Stamp duty on the transfer (1% to 4%)":"轉讓印花稅（1% 至 4%）","Stamp duty on the loan agreement 0.5%":"貸款協議印花稅 0.5%","Legal fees for the sale and the loan (estimate, about 1%)":"買賣及貸款的律師費（估計，約 1%）","Not modelled: home loan interest is deductible from salaries tax up to $100,000 a year for up to 20 years of assessment.":"未有計算：居所貸款利息每年最多可從薪俸稅中扣除 $100,000，最多 20 個課稅年度。","Not modelled: interest on a long-term mortgage for a modest home can be deducted from income, under conditions on the loan, the home price and your situation.":"未有計算：購買一般住宅的長期按揭利息可從收入中扣除，須符合貸款、樓價及個人情況的條件。","Not modelled: Malaysian first-time buyers of a home up to RM750,000 bought in 2025–2027 can deduct up to RM7,000 of loan interest a year for 3 years (RM5,000 above RM500,000).":"未有計算：於 2025–2027 年購買 RM750,000 以內住宅的馬來西亞首次置業者，3 年內每年最多可扣除 RM7,000 貸款利息（RM500,000 以上為 RM5,000）。","Hong Kong Monetary Authority: since October 2024 loans for any residential property are at most 70% of the value and debt servicing at most 50% of income; the Mortgage Insurance Programme lets banks lend more for some first homes.":"香港金融管理局：自 2024 年 10 月起，所有住宅物業的貸款最多為物業價值的 70%，供款與入息比率最多 50%；按揭保險計劃讓銀行可為部分首置物業借出更多。","Financial Services Commission: loans at most 70% of the value outside regulated areas (40% in regulated areas such as Seoul), and all debt payments at most 40% of income under the stress DSR rules.":"金融委員會：管制地區以外貸款最多為物業價值的 70%（首爾等管制地區 40%），按壓力 DSR 規則所有債務供款最多為收入的 40%。","Bank Negara Malaysia: at most 70% of the value for a third or later housing loan; first and second homes usually up to 90%, with debt service limits set by each bank (often 60–70% of net income).":"馬來西亞國家銀行：第三個或之後的住屋貸款最多為物業價值的 70%；首個及第二個住所通常最多 90%，償債上限由各銀行自訂（通常為淨收入的 60–70%）。","Statutory holidays on weekdays in 2026 (with days in lieu)":"2026 年平日法定假日（連補假）","Public holidays on weekdays in 2026 (with substitute holidays and Workers’ Day)":"2026 年平日公眾假期（連代替假期及勞動節）","Annual leave after one year (days)":"一年後的年假（天）","Kuala Lumpur public holidays on weekdays in 2026 (with replacement days)":"2026 年吉隆坡平日公眾假期（連補假）","Ad valorem stamp duty on a $10,000,000 home":"$10,000,000 物業的從價印花稅","Acquisition tax and education tax on an 800 million won home":"8 億韓圜物業的取得稅及教育稅","Stamp duty on the transfer of a RM600,000 home (not a first home)":"RM600,000 物業的轉讓印花稅（非首個住所）","MPF is projected with a 3% real return on the mandatory contributions and drawn down evenly over your life expectancy; actual returns depend on your funds and fees. The means-tested Old Age Living Allowance is not included.":"強積金按強制性供款 3% 實質回報推算，並在你的預期壽命內平均提取；實際回報視乎你的基金及費用。未包括設經濟審查的長者生活津貼。","Estimate: the national pension uses the 2026 replacement rate of 43% for all your years and your average pay in today’s money; older periods had higher rates and the official revaluation is not applied. Your National Pension Service statement gives your own figure.":"估計：國民年金對你所有年份均採用 2026 年 43% 的替代率，並以今天幣值計的平均薪金計算；較早期間的比率較高，亦未套用官方重估。你的國民年金公團結單會提供你本人的數字。","EPF is projected with a 3% real return (dividends have been around 5–6% a year) and drawn down evenly over your life expectancy; withdrawals for housing, education or health before 55 reduce it.":"EPF 以 3% 實質回報推算（股息一直約為每年 5–6%），並在你的預期壽命內平均提取；55 歲前用於住屋、教育或醫療的提取會減少結餘。","Severance pay uses your monthly gross as the average wage; bonuses and allowances in the last three months can raise it. The job-seeking benefit days assume your years of service are your insured period.":"遣散費採用你的每月稅前薪金作平均工資；最近三個月的花紅及津貼可提高金額。求職津貼日數假設你的服務年數即你的投保期間。","Statutory termination benefits apply to wages up to RM4,000 a month; above that the contract decides. The job search allowance assumes contributions in every month of the last two years for 6 months (3 months for less than 2 years of service).":"法定終止福利適用於每月最多 RM4,000 的工資；超出則由合約決定。求職津貼假設最近兩年每月均有供款，為期 6 個月（服務少於 2 年為 3 個月）。","Your voluntary AFP savings":"你的自願 AFP 儲蓄","Your voluntary AFAP savings":"你的自願 AFAP 儲蓄","Alcabala 3% on the value above 10 UIT (S/ 55,000), paid by the buyer":"Alcabala：價值超過 10 UIT（S/ 55,000）部分的 3%，由買家支付","Notary, public registry and loan fees (estimate, about 1%)":"公證、公共登記及貸款費用（估計，約 1%）","Property transfer tax (ITP) 2% paid by the buyer":"物業轉讓稅（ITP）2%，由買家支付","Notary fees incl. VAT and registry (estimate, about 4%)":"公證費連增值稅及登記（估計，約 4%）","No relief for a home you live in (social housing programmes have their own subsidies).":"自住物業不設寬減（公營房屋計劃有各自的補助）。","No binding loan-to-value limits: banks usually lend up to 80–90% of the value (Fondo MiVivienda programmes for lower prices) and keep the payment at about 30–40% of income.":"沒有具約束力的按揭成數上限：銀行通常借出物業價值的 80–90%（較低價物業有 Fondo MiVivienda 計劃），並把供款保持在收入的約 30–40%。","No binding loan-to-value limits: the BHU and banks usually lend up to 80–90% of the value in indexed units (UI) and keep the payment at about 30% of household income.":"沒有具約束力的按揭成數上限：BHU 及銀行通常以指數化單位（UI）借出物業價值的 80–90%，並把供款保持在家庭收入的約 30%。","Paid non-working holidays on weekdays in 2026":"2026 年平日有薪休假日","Alcabala on a S/ 500,000 home":"S/ 500,000 物業的 Alcabala","Property transfer tax paid by the buyer on a $5,000,000 home":"$5,000,000 物業由買家支付的物業轉讓稅","ONP pensions follow the 2026 minimum and maximum; the reduced pensions for 10 to 19 years of contributions under Ley 32123 are not modelled. AFP accounts are projected with a 3% real return; actual returns and annuity rates vary.":"ONP 退休金依照 2026 年最低及最高金額；未計及 Ley 32123 下供款 10 至 19 年的減額退休金。AFP 帳戶以 3% 實質回報推算；實際回報及年金率會變動。","Estimate: the pension uses a simplified rate on your recent average pay; the actual Ley 20.130 calculation combines the BPS benefit, the AFAP annuity and a supplement for low pensions. Your BPS history statement gives your recorded years.":"估計：退休金對你最近的平均薪金採用簡化比率；Ley 20.130 的實際計算合併 BPS 福利、AFAP 年金及低額退休金補助。你的 BPS 紀錄結單會顯示已記錄的年數。","The unemployment insurance maximum is estimated; the legal minimum and maximum are set in BPC and updated every year.":"失業保險上限為估計；法定最低及最高金額以 BPC 釐定，並每年更新。","Overtime is taxed and insured like normal pay, at your marginal IRPEF rate. In 2026 night, holiday, rest-day and shift premiums pay a 15% flat tax instead of IRPEF on up to €1,500 a year if your 2025 income was at most €40,000; this is included here (INPS is still due).":"超時薪酬與一般薪金一樣課稅及供款，按你的 IRPEF 邊際稅率。2026 年，如你 2025 年收入最多 €40,000，夜間、假日、休息日及輪班津貼每年最多 €1,500 改按 15% 劃一稅率課稅而非 IRPEF；已計算在內（仍須繳 INPS）。","weekend · replaced by another day off":"週末 · 以另一休假日代替","national, on working days, + 1 replacement day":"全國性，工作日，+ 1 天補假","national, on working days, + {0} replacement days":"全國性，工作日，+ {0} 天補假","60% (67% with children) of a standard net pay: gross up to the pension ceiling less a flat 20% for social insurance, wage tax and solidarity surcharge; for 12 months, up to 24 from age 58 with long insurance. Resigning triggers a 12-week block.":"標準實收的 60%（有子女 67%）：退休金上限以內的稅前薪金減去劃一 20% 作社會保險、工資稅及團結附加稅；為期 12 個月，58 歲起且投保期長可達 24 個月。辭職會觸發 12 週停發期。","Paid public holidays in 2026, including replacement days":"2026 年有薪公眾假期，包括補假","Public holidays on weekdays in 2026, half days counted as ½":"2026 年平日公眾假期，半天計作 ½","Unemployment benefit (ALG I) a month after €4,500 a month, class I, no children":"每月 €4,500、第 I 級、無子女的每月失業津貼（ALG I）","Net per year, €4,000 × 14 (Vienna)":"每年實收，€4,000 × 14（維也納）","Net from 8 overtime hours a month at +50% (€4,000 × 14)":"每月 8 小時 +50% 超時工作的實收（€4,000 × 14）","Tax reduction for 8 overtime hours a month at +50% (€4,000 × 13)":"每月 8 小時 +50% 超時工作的減稅（€4,000 × 13）","Share of overtime kept with a basic wage of €350 a week":"基本週薪 €350 時保留的超時薪酬比例","State incentive on €720 of third-pillar contributions":"€720 第三支柱供款的政府獎勵","KiwiSaver government contribution a year (income NZ$78,000)":"每年 KiwiSaver 政府供款（收入 NZ$78,000）","Tax credit for €1,200 of PS premiums without capital income":"沒有資本收入時 €1,200 PS 保費的稅收抵免","Voluntary overtime paid gross = net (up to 240 h a year, from April 2026)":"自願超時工作稅前 = 實收（每年最多 240 小時，2026 年 4 月起）","Overtime is taxed like pay, but overtime with a premium gives a tax reduction of 66.81% of its taxable base pay (57.75% with a 20% premium) for up to 180 hours a year; it is included here. Voluntary overtime of up to 240 hours a year can be paid gross = net from April 2026, without premium, social security or tax: tick the box to use it.":"超時薪酬與薪金一樣課稅，但有津貼的超時工作每年最多 180 小時，可按其應課稅基本薪酬的 66.81%（20% 津貼則為 57.75%）獲減稅；已計算在內。自 2026 年 4 月起，每年最多 240 小時的自願超時工作可按稅前 = 實收支付，不設津貼，亦不須繳社會保障及稅款：勾選方格即可使用。","Voluntary overtime (gross = net)":"自願超時工作（稅前 = 實收）","20 days on a 5-day week (4 weeks), earned by working the previous year; in your first job you can take European supplementary leave. Holiday pay: your normal pay plus double holiday pay of 92% of a month. 10 public holidays; one falling on a Sunday or on your usual day off is replaced by another day off.":"5 天工作週 20 天（4 週），按上一年的工作賺取；首份工作可放取歐洲補充假期。假期薪酬：你的正常薪金，另加相當於一個月 92% 的雙倍假期薪酬。10 天公眾假期；落在星期日或你慣常休息日的假期會補放另一天。","26 working days a year (5-day week), whatever your age; collective agreements may add more. 11 public holidays; one falling on a Sunday or on a day you do not normally work gives a replacement day within 3 months.":"每年 26 個工作天（5 天工作週），不論年齡；集體協議可給予更多。11 天公眾假期；落在星期日或你通常不工作的日子的假期，會在 3 個月內補放一天。","I work in Vienna (housing contribution 0.75%)":"我在維也納工作（房屋供款 0.75%）","The premiums for the first 15 overtime hours a month (up to 50% of base pay) are tax-free up to €170 a month in 2026 (10 hours and €120 from 2027), and Sunday, holiday and night premiums up to €400 a month; both are included here. Social insurance is still due on them.":"2026 年每月首 15 小時超時工作的津貼（最多基本薪酬的 50%）在每月 €170 以內免稅（2027 年起為 10 小時及 €120），星期日、假日及夜間津貼每月 €400 以內免稅；兩者均已計算在內。這些津貼仍須繳社會保險。","6% health insurance (since June 2025), wage tax with the pensioner credit; the 13th and 14th payments are taxed at 6%. Low pensions are topped up to the equalisation supplement (Ausgleichszulage).":"6% 醫療保險（自 2025 年 6 月起），工資稅連退休人士抵免；第 13 及第 14 期按 6% 課稅。低額退休金會補足至平衡補助（Ausgleichszulage）。","Overtime is not part of the basic wage, so it pays no social security. With a basic weekly wage of at most €375, the first €10,000 of overtime a year is taxed at a flat 15%; otherwise it is taxed at your marginal rate. Both are included here.":"超時薪酬不屬基本工資，所以不須繳社會保障。基本週薪最多 €375 者，每年首 €10,000 超時薪酬按劃一 15% 課稅；否則按你的邊際稅率課稅。兩者均已計算在內。","Bringing up your children alone? The parent tax rates are lower than the single rates: choose “Parent” as your tax computation.":"獨力撫養子女？家長稅率低於單身稅率：請在稅款計算方式選擇「家長」。","Unmarried and paying most of the costs of a home for your child? You usually file as head of household, with a larger standard deduction and wider brackets: choose it as your filing status.":"未婚而支付子女住所大部分費用？你通常以戶主身份報稅，標準扣除較大，稅階較寬：請把它選為你的報稅身份。","Tax relief for children (per year)":"子女稅務寬減（每年）","A flat 10% on pay after the employee’s social and health contributions. Families take €3,067.75 off the yearly tax base for 1 child, €6,135.50 for 2 and €9,203.25 for 3 or more (from 2026 also through the employer each month). Bulgaria adopted the euro on 1 January 2026 (1 € = 1.95583 lev). Minimum wage €620.20 a month.":"扣除僱員社會及醫療供款後的薪金按劃一 10% 課稅。家庭可從年度稅基中扣除：1 名子女 €3,067.75，2 名 €6,135.50，3 名或以上 €9,203.25（2026 年起亦可每月透過僱主扣除）。保加利亞於 2026 年 1 月 1 日採用歐元（1 € = 1.95583 列弗）。最低工資每月 €620.20。","The tax relief for children is included; monthly child benefits (income-tested) are not. Bulgaria taxes each person separately.":"已包括子女稅務寬減；未包括每月兒童福利金（設入息審查）。保加利亞對每人分開課稅。","Annual tax and contributions for one employee with the 2026 rates, using the €2,300 contribution ceiling that applies from August, and the child tax relief. Other deductions and the work-accident rate of your employer are not modelled.":"一名僱員按 2026 年費率計算的年度稅款及供款，採用 8 月起適用的 €2,300 供款上限及子女稅務寬減。未計及其他扣除及你僱主的工傷保險費率。","Yearly income tax on €1,400 a month with 2 children":"每月 €1,400、有 2 名子女的年度所得稅","Pension age of a man born in 1961 (years)":"1961 年出生男性的退休年齡（歲）","Tax relief for dependent children (per year)":"受養子女稅務寬減（每年）","The yearly net tax base is taxed at 16% up to €9,721.43, 26% up to €28,592.44, 33% up to €57,184.88, 39% up to €82,346.23 and 50% above. The general relief is €5,551.93, increased by 20,832.39 − 1.17259 × income for total income up to €17,766.18. Each dependent child lowers the tax base by €2,995.83 (1st), €3,256.77 (2nd), €5,432.02 (3rd), €7,607.27 (4th) or €9,782.51 (5th); the relief for young people is not included.":"年度淨稅基：€9,721.43 以內 16%，€28,592.44 以內 26%，€57,184.88 以內 33%，€82,346.23 以內 39%，以上 50%。一般寬減為 €5,551.93，總收入不超過 €17,766.18 者另加 20,832.39 − 1.17259 × 收入。每名受養子女可減少稅基 €2,995.83（第 1 名）、€3,256.77（第 2 名）、€5,432.02（第 3 名）、€7,607.27（第 4 名）或 €9,782.51（第 5 名）；未包括年輕人寬減。","Child benefit in Slovenia depends on family income and is not included. The child tax relief is included for you as the parent who claims it.":"斯洛文尼亞的兒童福利金視乎家庭收入，未包括在內。子女稅務寬減已按你作為申報家長計算在內。","Annual tax and contributions for one employee with the 2026 scale, the general relief and the child reliefs. Young-person and other reliefs, the holiday allowance (regres) and Christmas bonuses, and meal and travel allowances are not modelled.":"一名僱員按 2026 年稅階、一般寬減及子女寬減計算的年度稅款及供款。未計及年輕人及其他寬減、假期津貼（regres）及聖誕花紅，以及膳食及交通津貼。","Income tax on €2,500 a month with 2 dependent children":"每月 €2,500、有 2 名受養子女的所得稅","Yearly AFP deduction on S/ 3,000 × 14 (no contributions on the gratificaciones)":"S/ 3,000 × 14 的每年 AFP 扣款（gratificaciones 不用供款）","incl. 1 replacement day":"包括 1 天補假","incl. {0} replacement days":"包括 {0} 天補假","Country at a glance":"國家概覽","Money quiz":"理財測驗","1 month of pay":"1 個月薪金","{m} months of pay":"{m} 個月薪金","No legal right; a settlement of about 0.5 month’s pay per year is customary":"沒有法定權利；慣例為每年約 0.5 個月薪金的和解金","No severance for a justified dismissal; the TFR fund (about one month’s pay per year) is paid on any termination":"有理由解僱不設遣散費；TFR 基金（每年約一個月薪金）在任何方式離職時均會支付","the average full-time wage ({g} a year, OECD 2025)":"全職平均工資（每年 {g}，OECD 2025）","the example salary of the Salary tab ({g} a year)":"「薪金」分頁的示例薪金（每年 {g}）","{c} at a glance · 2026":"{c} 概覽 · 2026","of {b} is take-home pay after income tax and social security":"{b} 中扣除所得稅及社會保障後的實收","Inflation 2025":"2025 年通脹","2026 estimate: {p}":"2026 年估計：{p}","Prices since 2016":"2016 年以來的物價","ten years of inflation, to 2026":"十年通脹，至 2026 年","Real average wage":"實質平均工資","no OECD average-wage series for this country yet":"此國家尚未有 OECD 平均工資數列","2015–2025, after inflation (OECD)":"2015–2025 年，扣除通脹後（OECD）","Earliest pension age":"最早退休年齡","with a cut; full pension at {f} (born {y})":"須扣減；足額退休金於 {f}（{y} 年出生）","full pension, for someone born in {y}":"足額退休金，{y} 年出生人士","Prices and inflation":"物價及通脹","yearly inflation":"每年通脹","10 years":"10 年","prices 2016 → 2026":"物價 2016 → 2026","Highest":"最高","Inflation":"通脹","estimate":"估計","Yearly change of the national consumer price index; 2026 (grey) is an estimate. A basket that cost 100 in 2016 costs about {v} in 2026.":"全國消費物價指數的每年變化；2026 年（灰色）為估計。2016 年值 100 的一籃子商品在 2026 年約值 {v}。","Pay and purchasing power":"薪酬及購買力","Average wage":"平均工資","a year, 2025 (OECD)":"每年，2025（OECD）","Pay rises":"加薪","2015–2025, as paid":"2015–2025 年，實際支付","2015–2025; best year {y}":"2015–2025 年；最佳年份 {y}","Index 2015 = 100. When the average wage line is above the prices line, an average salary buys more than in 2015. OECD average annual wage of full-time employees.":"指數 2015 = 100。平均工資線高於物價線時，平均薪金能買的比 2015 年多。OECD 全職僱員平均年薪。","series to be added":"數列將會加入","The site has no official average-wage series for {c} yet, so only prices are shown. Enter your own salaries in the Salary history tab to see your own purchasing power.":"本網站尚未有 {c} 的官方平均工資數列，所以只顯示物價。在「薪金歷史」分頁輸入你自己的薪金，即可查看你本人的購買力。","Tax on an average salary":"平均薪金的稅款","From a raise of 100":"每加薪 100","is left after tax":"稅後保留","income tax + social security":"所得稅 + 社會保障","Since 2006":"2006 年以來","{n} points":"{n} 個百分點","was {p} in 2006":"2006 年為 {p}","Share of each year’s average wage paid as income tax and employee social security, with that year’s rules (single, no children). 2026 uses the 2025 average wage.":"每年平均工資中用於所得稅及僱員社會保障的比例，採用該年規則（單身，無子女）。2026 年採用 2025 年平均工資。","on top of gross pay":"在稅前薪金之上","How {b} splits in 2026. Past years’ tax rules for {c} are not in the site yet.":"2026 年 {b} 的分佈。本網站尚未有 {c} 過往年份的稅務規則。","A salary in 2026":"2026 年的一份薪金","Gross pay":"稅前薪金","{v} a month on average":"平均每月 {v}","Employer cost":"僱主成本","Based on {b}, single, no children.":"以 {b} 計算，單身，無子女。","Calculate your own salary →":"計算你自己的薪金 →","Earliest, with a cut":"最早，須扣減","Estimated pension at {a}":"{a} 歲的預計退休金","{v} a month, net":"每月 {v}，實收","Life expectancy at 65":"65 歲時的預期壽命","{m} more years (men), {w} (women)":"再活 {m} 年（男性），{w} 年（女性）","For someone born in {y} who keeps working until then, with the inputs of the Pension tab; amounts in today’s money. Rules can change before retirement.":"{y} 年出生並一直工作至該年齡的人士，採用「退休金」分頁的輸入；金額以今天的幣值計。退休前規則可能改變。","Estimate your pension →":"估算你的退休金 →","Leave and holidays":"假期及公眾假期","Annual leave by law":"法定年假","{a} days from the 3rd year (20 in the 1st, 21 in the 2nd)":"第 3 年起 {a} 天（第 1 年 20 天，第 2 年 21 天）","{a} working days":"{a} 個工作天","none by law":"法律未有規定","Public holidays on weekdays 2026":"2026 年平日公眾假期","{a} + {b} customary":"{a} + 慣例 {b}","{n} replacement":"補假 {n}","Paid days off a year":"每年有薪休假日","bank holidays can be inside the 28":"銀行假期可計入 28 天內","Next public holiday":"下一個公眾假期","today":"今天","Legal minimum for a 5-day week; contracts often give more.":"5 天工作週的法定最低；合約通常給予更多。","Plan your leave →":"規劃你的假期 →","If you lose your job":"如你失去工作","Paid by law after 10 years":"10 年後的法定補償","Rule":"規則","Dismissal for business reasons after 10 years, at age 45, based on {b}.":"45 歲、服務 10 年後因商業原因被解僱，以 {b} 計算。","Calculate your own case →":"計算你自己的個案 →","Cost of living":"生活成本","about the EU average":"與歐盟平均相若","{p} above the EU average":"比歐盟平均高 {p}","{p} below the EU average":"比歐盟平均低 {p}","Exchange rate":"匯率","Currency":"貨幣","euro":"歐元","Typical household spending":"一般家庭開支","{v} a month":"每月 {v}","of which rent":"其中租金","Rent, utilities, food, communication and transport of an average household ({n} people), in 2026 prices. Price level: Eurostat, EU = 100.":"一般家庭（{n} 人）的租金、水電煤、食物、通訊及交通，按 2026 年價格。物價水平：Eurostat，歐盟 = 100。","Compare buying power →":"比較購買力 →","Sources: the national consumer price index of {c}, the OECD average annual wage, and the tax, social security, pension, leave and termination rules used by the calculators of this site (official sources listed in each tab).":"資料來源：{c} 的全國消費物價指數、OECD 平均年薪，以及本網站計算機採用的稅務、社會保障、退休金、假期及離職規則（官方來源列於各分頁）。","What was the inflation rate in {c} in 2025?":"{c} 2025 年的通脹率是多少？","Consumer prices rose {p} in 2025.":"2025 年消費物價上升了 {p}。","By how much did prices in {c} rise over the ten years 2016–2026?":"{c} 的物價在 2016–2026 這十年間上升了多少？","Prices rose {p} in total: a basket that cost 100 in 2016 costs about {v} in 2026.":"物價合共上升了 {p}：2016 年值 100 的一籃子商品在 2026 年約值 {v}。","From 2015 to 2025, how did the purchasing power of the average wage in {c} change?":"由 2015 至 2025 年，{c} 平均工資的購買力有何變化？","{p} after inflation (OECD average wage of full-time employees).":"扣除通脹後 {p}（OECD 全職僱員平均工資）。","Someone in {c} earns the average wage. What share of gross pay is left after income tax and social security?":"{c} 有一名賺取平均工資的人。扣除所得稅及社會保障後，稅前薪金保留多少百分比？","What share of the example salary in {c} is left after income tax and social security?":"{c} 的示例薪金扣除所得稅及社會保障後保留多少百分比？","{p}: {n} net out of {g} gross a year.":"{p}：每年稅前 {g} 中實收 {n}。","Someone in {c} on the average wage gets a gross raise of 100. How much of it is left after income tax and social security?":"{c} 一名賺取平均工資的人稅前加薪 100。扣除所得稅及社會保障後保留多少？","On the example salary in {c}, how much of a gross raise of 100 is left after income tax and social security?":"以 {c} 的示例薪金計，稅前加薪 100 扣除所得稅及社會保障後保留多少？","{n} of every extra 100: the rest goes to income tax and social security at this salary.":"每多 100 保留 {n}：其餘在這個薪金水平用於所得稅及社會保障。","{n} days":"{n} 天","How many days of paid annual leave does the law guarantee in {c} (5-day week)?":"{c} 的法律保證多少天有薪年假（5 天工作週）？","{n} working days from the 3rd year with the same employer (20 in the 1st, 21 in the 2nd, 25 after 10 years).":"在同一僱主第 3 年起 {n} 個工作天（第 1 年 20 天，第 2 年 21 天，10 年後 25 天）。","{n} working days by law; many contracts give more.":"法定 {n} 個工作天；很多合約給予更多。","There is no legal minimum; paid leave depends on the employer.":"沒有法定最低；有薪假期視乎僱主。","How many public holidays fall on working days in {c} in 2026?":"2026 年 {c} 有多少天公眾假期落在工作日？","{a} official and {b} customary holidays fall on weekdays in 2026.":"2026 年有 {a} 天官方假期及 {b} 天慣例假期落在平日。","{n} public holidays fall on weekdays in 2026{s}.":"2026 年有 {n} 天公眾假期落在平日{s}。"," (plus {r} replacement days for holidays on a weekend)":" （另加 {r} 天週末假期的補假）","In {c}, from what age can someone born in {y} get a full pension without a cut?":"在 {c}，{y} 年出生的人士由幾多歲起可領取不扣減的足額退休金？","At {a}, if they keep working; a reduced pension is possible from {e}.":"{a} 歲，如他們一直工作；減額退休金可由 {e} 歲起領取。","At {a}, with the current rules and the inputs of the Pension tab.":"{a} 歲，按現行規則及「退休金」分頁的輸入。","Which describes maternity leave in {c}?":"以下哪項描述 {c} 的產假？","In {c}: {t}.":"在 {c}：{t}。","In {c}, how much does the law give you on a dismissal for business reasons after 10 years in the job?":"在 {c}，工作 10 年後因商業原因被解僱，法律給你多少？","About the same as the EU average":"與歐盟平均相若","About {p} higher than the EU average":"比歐盟平均高約 {p}","About {p} lower than the EU average":"比歐盟平均低約 {p}","How do consumer prices in {c} compare with the EU average?":"{c} 的消費物價與歐盟平均相比如何？","Price level index {n} (EU = 100, Eurostat).":"物價水平指數 {n}（歐盟 = 100，Eurostat）。","On top of gross pay, how much does an employer in {c} pay in social contributions for an average salary?":"在稅前薪金以外，{c} 的僱主就平均薪金要繳付多少社會供款？","{p} of gross pay":"稅前薪金的 {p}","{p} of gross pay: {v} a year on {g}.":"稅前薪金的 {p}：以 {g} 計每年 {v}。","Money quiz · {c}":"理財測驗 · {c}","{n} questions":"{n} 條問題","{a} of {n} right":"答對 {n} 條中的 {a} 條","How well do you know pay, prices, pensions and leave here? Pick one answer for each question.":"你對當地的薪酬、物價、退休金及假期有多了解？每條問題選一個答案。","Answered":"已作答","Correct":"正確","Score":"得分","Level":"級別","Expert":"專家","Well informed":"見多識廣","Still learning":"仍在學習","You got {a} of {n} right ({p}).":"你答對了 {n} 條中的 {a} 條（{p}）。","Try another country with the country menu at the top.":"用頂部的國家選單試試另一個國家。","Answer all {n} questions to see your score.":"回答全部 {n} 條問題以查看你的得分。","{n} questions about {c}":"關於 {c} 的 {n} 條問題","The answers come from the calculators of this site and their official sources. Nothing you choose is saved or sent.":"答案來自本網站的計算機及其官方來源。你的選擇不會被儲存或傳送。","Right answer":"正確答案","Wrong answer":"錯誤答案","Open {t} →":"打開 {t} →","Check my answers":"核對我的答案","Start again":"重新開始","Questions and answers are generated from each country’s data, so they follow the rules when these are updated.":"問題及答案根據各國數據產生，所以規則更新時會隨之改變。","+{n} more":"+ 另外 {n} 項","Eurostat Structure of Earnings Survey 2022 (full-time employees)":"Eurostat 收入結構調查 2022（全職僱員）","ONS Annual Survey of Hours and Earnings 2025 (full-time employees; weekly pay × 52 ÷ 12)":"ONS 工時及收入年度調查 2025（全職僱員；週薪 × 52 ÷ 12）","US Bureau of Labor Statistics, 3rd quarter 2026 (full-time wage and salary workers; weekly earnings × 52 ÷ 12)":"美國勞工統計局，2026 年第 3 季（全職受薪工人；週薪 × 52 ÷ 12）","Japan’s Basic Survey on Wage Structure 2025 (general workers, scheduled earnings)":"日本工資結構基本統計調查 2025（一般勞工，所定內給與）","Australian Bureau of Statistics, August 2025 (median weekly earnings of full-time employees × 52 ÷ 12), with the OECD decile ratios":"澳洲統計局，2025 年 8 月（全職僱員週薪中位數 × 52 ÷ 12），採用 OECD 十分位比率","Statistics Canada, 2025 (median weekly wage of full-time employees × 52 ÷ 12), with the OECD decile ratios":"加拿大統計局，2025（全職僱員週薪中位數 × 52 ÷ 12），採用 OECD 十分位比率","Statistics Korea, average monthly wage of regular workers, August 2025, with the OECD decile ratios (median estimated)":"韓國統計廳，常規工人平均月薪，2025 年 8 月，採用 OECD 十分位比率（中位數為估計）","Stats NZ, average weekly earnings of full-time equivalent employees, year to June 2025 (× 52 ÷ 12), with the OECD decile ratios (median estimated)":"Stats NZ，全職等值僱員平均週薪，截至 2025 年 6 月的年度（× 52 ÷ 12），採用 OECD 十分位比率（中位數為估計）","Mexican Social Security Institute (IMSS), average wage of registered employees, December 2025, with the OECD decile ratios (median estimated)":"墨西哥社會保障局（IMSS），已登記僱員平均工資，2025 年 12 月，採用 OECD 十分位比率（中位數為估計）","INE Chile Supplementary Income Survey 2025 (net pay brought back to gross), with the OECD decile ratios":"智利 INE 補充收入調查 2025（實收換算回稅前），採用 OECD 十分位比率","IBGE, average income from work 2025, with the OECD decile ratios (median estimated)":"IBGE，2025 年平均工作收入，採用 OECD 十分位比率（中位數為估計）","INEI, average monthly income from work 2025, with the OECD decile ratios (median estimated)":"INEI，2025 年平均每月工作收入，採用 OECD 十分位比率（中位數為估計）","Singapore Ministry of Manpower, June 2025 (full-time employed residents, without employer CPF)":"新加坡人力部，2025 年 6 月（全職受僱居民，不包括僱主 CPF）","Hong Kong Census and Statistics Department, May–June 2025":"香港政府統計處，2025 年 5–6 月","Department of Statistics Malaysia, 2025 (median and mean of Malaysian employees; spread estimated)":"馬來西亞統計局，2025（馬來西亞僱員的中位數及平均數；分佈為估計）","Statistics South Africa, Quarterly Labour Force Survey 2022":"南非統計局，季度勞動力調查 2022","Moroccan social security (CNSS) records for 2024, via the Moroccan SME Observatory":"摩洛哥社會保障（CNSS）2024 年紀錄，經摩洛哥中小企觀察站","Your gross pay of {v} a month is higher than about {p} of full-time employees in {c}.":"你每月 {v} 的稅前薪金高於 {c} 約 {p} 的全職僱員。","Your gross pay of {v} a month is higher than about {p} of employees in {c}.":"你每月 {v} 的稅前薪金高於 {c} 約 {p} 的僱員。","Your gross pay of {v} a month is higher than about {p} of working people in {c}.":"你每月 {v} 的稅前薪金高於 {c} 約 {p} 的就業人士。","a month: higher than {p} of full-time employees":"每月：高於 {p} 的全職僱員","a month: higher than {p} of employees":"每月：高於 {p} 的僱員","a month: higher than {p} of working people":"每月：高於 {p} 的就業人士","Median full-time pay":"全職薪金中位數","Median pay of employees":"僱員薪金中位數","Median pay of working people":"就業人士薪金中位數","Where your salary ranks":"你的薪金排名","There are no official figures in the site yet on how pay is spread in {c}.":"本網站尚未有 {c} 薪酬分佈的官方數字。","Enter your gross salary to see where it ranks.":"輸入你的稅前薪金以查看排名。","You: {v}":"你：{v}","10% earn less":"10% 的人收入較少","half earn less":"一半人收入較少","10% earn more":"10% 的人收入較多","Source: {src}.":"資料來源：{src}。","Figures brought to 2026 with official wage growth (2026 estimated).":"數字已按官方工資增長調整至 2026 年（2026 年為估計）。","All amounts are gross pay a month without irregular bonuses; your figure is one regular monthly salary from this tab.":"所有金額均為不計非經常花紅的每月稅前薪金；你的數字為此分頁的一個正常月薪。","{m} a month · 10% earn more than {t}":"每月 {m} · 10% 的人收入多於 {t}","Net pay from the salary on the left":"左邊薪金的實收","Share of gross pay kept":"保留的稅前薪金比例","Median monthly pay":"每月薪金中位數","Price level (EU = 100)":"物價水平（歐盟 = 100）","days":"天","Full pension age":"足額退休金年齡","Amounts in purchasing power: converted to euros and adjusted to {c} prices, so they show what the money would buy there.":"以購買力計的金額：換算成歐元並按 {c} 物價調整，所以顯示這筆錢在當地能買到甚麼。","Amounts in euros at ECB exchange rates, without adjusting for prices.":"以歐洲央行匯率換算的歐元金額，未按物價調整。","Net pay a year from {g} gross in every country, single, {k} children, age {a}, 2026 rules.":"所有國家稅前 {g} 的每年實收，單身，{k} 名子女，{a} 歲，2026 年規則。","Share of {g} gross left after income tax and social security in every country, 2026 rules.":"所有國家稅前 {g} 扣除所得稅及社會保障後保留的比例，2026 年規則。","Half earn less than this: gross monthly pay of full-time employees, or of all employees or working people where only those figures are published; official surveys brought to 2026 (estimate).":"一半人收入低於此數：全職僱員的每月稅前薪金中位數（如只公佈全體僱員或就業人士的數字則採用該數字）；官方調查已調整至 2026 年（估計）。","Yearly change of the national consumer price index in 2025.":"2025 年全國消費物價指數的每年變化。","Rise of consumer prices from 2016 to 2026 (2026 estimated).":"2016 至 2026 年消費物價升幅（2026 年為估計）。","Price level of household consumption compared with the EU average (Eurostat).":"家庭消費物價水平與歐盟平均的比較（Eurostat）。","Legal minimum for a 5-day week: annual leave plus public holidays on weekdays in 2026.":"5 天工作週的法定最低：年假加 2026 年平日公眾假期。","First age with a full state pension without a cut, for the person of each country’s Pension tab who keeps working.":"各國「退休金」分頁中一直工作的人士，可領取不扣減足額國家退休金的最早年齡。","No data":"沒有數據","Tap a country to see its value.":"點擊國家查看數值。","Map":"地圖","Colour by":"顏色依據","World":"世界","Not in PayAbacus":"不在 PayAbacus","All countries, highest first":"所有國家，由高至低","Hours a week":"每週工時","Paid leave, days a year":"有薪假期，每年天數","Commute, minutes each way":"通勤，單程分鐘","Your real hourly pay":"你的實際時薪","Paid leave and public holidays are paid but not worked, so each hour you actually work earns more than your contract rate; time spent commuting is unpaid and brings it down.":"有薪假期及公眾假期有薪但不用工作，所以你實際工作的每小時賺得比合約時薪多；通勤時間無薪，會拉低時薪。","{n} h":"{n} 小時","Enter your salary to see your hourly pay.":"輸入你的薪金以查看時薪。","Net per hour you work":"每工作一小時的實收","gross {g} · {h} a year":"稅前 {g} · 每年 {h}","Net per paid hour":"每有薪小時的實收","gross {g} · {h} paid":"稅前 {g} · 有薪 {h}","With your commute":"計及通勤","net · {h} of travel a year":"實收 · 每年通勤 {h}","add your commute above":"在上方加入你的通勤時間","Net per working day":"每工作日的實收","gross {g} · {d} days a year":"稅前 {g} · 每年 {d} 天","Hours worked":"工作時數","Paid leave":"有薪假期","Commuting, unpaid":"通勤，無薪","{o} paid days off (the 28 statutory days include bank holidays)":"{o} 天有薪休假日（法定 28 天包括銀行假期）","{o} paid days off ({l} leave + {h} public holidays)":"{o} 天有薪休假日（年假 {l} 天 + 公眾假期 {h} 天）","{y}: 52 weeks of {k} days = {c} working days − {off} = {w} days of work, {d} each.":"{y}：52 週，每週 {k} 天 = {c} 個工作天 − {off} = 實際工作 {w} 天，每天 {d}。","Pay is the year’s gross and net from this tab, with extra salaries and bonuses.":"薪酬為此分頁的全年稅前及實收，包括額外薪金及花紅。","With employer contributions, each hour you work costs {e}.":"計及僱主供款，你每工作一小時的成本為 {e}。","Leave follows the {l} tab (years with your employer) unless you type your own.":"除非你自行輸入，假期依照「{l}」分頁（在僱主的年資）。","Hours and leave are the same as in the {o} and {l} tabs.":"工時及假期與「{o}」及「{l}」分頁相同。","EFKA {r}%":"EFKA {r}%","Income tax withheld":"預扣所得稅","✓ Matches":"✓ 相符","⚠ Small difference":"⚠ 差異輕微","✗ Large difference":"✗ 差異較大","Not checked":"未核對","Higher than the rules give for this gross. Common reasons: a higher health-insurance rate (in Germany each insurer sets its own extra rate), a surcharge such as the German care levy for people without children, or other deductions (union, company pension) listed with the contributions.":"高於此稅前金額按規則計算的數字。常見原因：較高的醫療保險費率（德國每間保險機構自訂額外費率）、附加費（例如德國無子女人士的長期護理附加費），或與供款一併列出的其他扣款（工會、公司退休金）。","Lower than the rules give. Common reasons: pay above a contribution ceiling, private health insurance (Germany), part of your pay put into a company pension (salary sacrifice), a reduced rate for apprentices, mini-jobs or new hires, or tax-free allowances that carry no contributions.":"低於按規則計算的數字。常見原因：薪金超過供款上限、私人醫療保險（德國）、部分薪金撥入公司退休金（salary sacrifice）、學徒、迷你工作或新聘員工的減免費率，或不須供款的免稅津貼。","Higher than expected. Common reasons: a different tax class or code (check the options in this tab), extra pay this month (bonus, overtime) taxed at your top rate, church or local taxes, benefits in kind such as a company car, or allowances your employer has not applied.":"高於預期。常見原因：不同的稅級或稅碼（請查看此分頁的選項）、本月的額外薪酬（花紅、超時）按最高稅率課稅、教會稅或地方稅、實物福利（例如公司汽車），或僱主未有套用的免稅額。","Lower than expected. Common reasons: allowances or credits on your tax code or certificate (children, commuting, a tax-free amount set by the tax office), part of your pay put into a company pension, tax-free overtime or night supplements, or a refund of tax from earlier months (cumulative withholding, as in the UK).":"低於預期。常見原因：你稅碼或證明上的免稅額或抵免（子女、通勤、稅務局設定的免稅額）、部分薪金撥入公司退休金、免稅超時或夜間津貼，或退回之前月份的稅款（累積預扣，例如英國）。","More net pay than expected: see the lines above, or additions on the payslip such as allowances or expense refunds.":"實收高於預期：請查看上方各項，或糧單上的額外項目，例如津貼或報銷。","Less net pay than expected: see the lines above, or other deductions such as a company pension, union fee or meal vouchers.":"實收低於預期：請查看上方各項，或其他扣款，例如公司退休金、工會會費或膳食券。","Higher than the rules give for this gross. Common reasons: the higher rate of heavy and unhealthy occupations (BAE), contributions to an occupational fund (TEA), or other deductions listed with EFKA.":"高於此稅前金額按規則計算的數字。常見原因：繁重及有害健康職業（BAE）的較高費率、職業基金（TEA）供款，或與 EFKA 一併列出的其他扣款。","Lower than the rules give. Common reasons: pay above the EFKA ceiling, a contribution-relief scheme, or allowances that carry no contributions.":"低於按規則計算的數字。常見原因：薪金超過 EFKA 上限、供款減免計劃，或不須供款的津貼。","Higher than expected. Common reasons: fewer dependent children registered with your employer than set in this tab, extra pay this month (bonus, overtime), benefits in kind such as a company car, or a second employer at the same time.":"高於預期。常見原因：向僱主登記的受養子女少於此分頁的設定、本月的額外薪酬（花紅、超時）、實物福利（例如公司汽車），或同時有第二名僱主。","Lower than expected. Common reasons: more dependent children registered with your employer, the 50% relief for people who moved their tax residence to Greece (art. 5C), or tax-free allowances.":"低於預期。常見原因：向僱主登記的受養子女較多、稅務居所遷往希臘人士的 50% 減免（第 5C 條），或免稅津貼。","Check your payslip":"核對你的糧單","Type the figures from one payslip: they are compared with the {y} rules for the situation set in this tab, with the same calculation as the breakdown above. Nothing is saved or sent.":"輸入一張糧單上的數字：系統會按此分頁設定的情況，以 {y} 年規則及與上方明細相同的計算方法比較。不會儲存或傳送任何資料。","Payslip for":"糧單月份","EFKA deducted":"已扣 EFKA","Social security deducted":"已扣社會保障","Income tax deducted":"已扣所得稅","Net pay received":"已收實收薪金","Add up all lines of a kind, for example wage tax + solidarity surcharge + church tax. Leave a box empty to skip it; an empty gross uses this tab’s salary.":"把同類項目全部相加，例如工資稅 + 團結附加稅 + 教會稅。方格留空即略過；稅前金額留空即使用此分頁的薪金。","Type at least one deduction or the net pay from your payslip to check it.":"請輸入糧單上至少一項扣款或實收以作核對。","Other deductions":"其他扣款","Other additions":"其他加項","✓ Your payslip matches the rules for this gross.":"✓ 你的糧單與此稅前金額的規則相符。","✗ Large difference: {list}.":"✗ 差異較大：{list}。","⚠ Small difference: {list}.":"⚠ 差異輕微：{list}。","See what to check below.":"請查看下方需要核對的事項。","Personal tax or insurance details often explain it.":"個人稅務或保險資料通常可以解釋。","Your payslip":"你的糧單","Expected":"預期","the difference ({d}) comes from the other items on the payslip, below.":"差額（{d}）來自糧單上的其他項目，見下方。","Not tax or social security: for example a company pension, union fee, meal vouchers or a salary advance (deductions), or allowances and expense refunds (additions). They are not checked here.":"並非稅款或社會保障：例如公司退休金、工會會費、膳食券或預支薪金（扣款），或津貼及報銷（加項）。這裡不會核對。","Together, tax and social security match: your payslip probably lists some lines under another heading (for example a solidarity or church tax among the contributions).":"稅款及社會保障合計相符：你的糧單可能把部分項目列在另一標題下（例如把團結稅或教會稅列入供款）。","What to check":"需要核對的事項","The check uses the gross on your payslip ({g}); the rest of this tab uses {b}.":"核對採用你糧單上的稅前金額（{g}）；此分頁其餘部分採用 {b}。","With {n} salaries a year the expected figures are the average of all of them; where the extra salaries are taxed differently, a regular month can be a little higher or lower.":"每年支薪 {n} 次時，預期數字為所有支付的平均值；如額外薪金的課稅方式不同，一般月份可能略高或略低。","Estimates for information only: the expected figures use the options in this tab (tax class, children, region and so on). If a line still looks wrong, ask your payroll department, which has to explain every deduction.":"僅供參考的估算：預期數字採用此分頁的選項（稅級、子女、地區等）。如某項仍然看來有誤，請向你的薪酬部門查詢，他們須解釋每一項扣款。","Expected deductions for this gross":"此稅前金額的預期扣款","Expected net pay":"預期實收","Net pay plus the benefits that matter: meal vouchers, group health insurance, other perks, commuting cost and extra leave. Empty gross for Offer A uses your current salary.":"實收薪金加上重要的福利：膳食券、團體醫療保險、其他福利、交通費及額外假期。邀約 A 的稅前金額留空即使用你目前的薪金。","Regular age 67 (born 1964+); 66 and 2–10 months for those born 1959–1963 (66 and 4 months for 1960). Minimum 5 years. From 63 with 35 years: −0.3% for each month before the regular age (max 14.4%). With 45 years: no cut from 65 (64 and 2–10 months for those born 1959–1963). Working past the regular age adds 0.5% per month.":"正常年齡 67 歲（1964 年或以後出生）；1959–1963 年出生者為 66 歲 2–10 個月（1960 年出生為 66 歲 4 個月）。最少 5 年。投保 35 年可由 63 歲起領取：正常年齡前每月 −0.3%（最多 14.4%）。投保 45 年：65 歲起不扣減（1959–1963 年出生者為 64 歲 2–10 個月）。超過正常年齡繼續工作每月增加 0.5%。","Same purchasing power as in {a}":"與 {a} 年相同的購買力","Regular pension age, born 1960 (months: 66 years and 4 months)":"正常退休年齡，1960 年出生（月份：66 歲 4 個月）","Early pension at 63 with 35 years, born 1963: cut":"1963 年出生、投保 35 年於 63 歲提早退休：扣減","This tab has no result to save as an image yet.":"此分頁尚未有可儲存為圖片的結果。","Estimate with the rules in the calculator. Not financial advice.":"按計算機規則作出的估算。並非財務建議。","Check your answers first, then save your score as an image.":"請先核對答案，然後把你的得分儲存為圖片。","Level: {l}":"級別：{l}","How well do you know {c}?":"你對 {c} 有多了解？","Take the quiz: {u}":"參加測驗：{u}","Questions from official statistics and the rules of the calculators.":"問題來自官方統計及計算機規則。","{g} gross a year: what you keep":"每年稅前 {g}：你實際保留多少","Net pay a year, in what it buys at {c} prices":"每年實收，按 {c} 物價計的購買力","Net pay a year, in euros":"每年實收，以歐元計","Job offer comparison":"工作邀約比較","{o}: +{v} a year":"{o}：每年 +{v}","Free · No sign-up · Rules from official sources":"免費 · 毋須登記 · 規則來自官方來源","Picture size":"圖片尺寸","Square · posts":"正方形 · 帖文","Tall · stories":"直身 · 限時動態","Download picture":"下載圖片","Made in your browser: nothing is sent anywhere.":"在你的瀏覽器內製作：不會傳送任何資料。","Save as image":"儲存為圖片","Share my score":"分享我的得分","Can you beat my score?":"你能超越我的得分嗎？","National holidays on weekdays in 2026 (Delhi)":"2026 年平日全國假期（德里）","Annual leave for a full year on a 6-day week (days, national minimum)":"6 天工作週全年年假（天，全國最低）","Maharashtra: fixed paid holidays on weekdays in 2026":"馬哈拉施特拉邦：2026 年平日固定有薪假期","Maharashtra: leave days on a 5-day week (earned + casual + 4 agreed holidays)":"馬哈拉施特拉邦：5 天工作週的假期天數（累積 + 臨時 + 4 天協定假期）","Stamp duty on a ₹1 crore home in Mumbai":"孟買 ₹1 crore（₹1,000 萬）物業的印花稅","Registration fee on a ₹1 crore home in Mumbai (capped)":"孟買 ₹1 crore（₹1,000 萬）物業的登記費（設上限）","Dubai Land Department fee on an AED 2,000,000 home":"AED 2,000,000 物業的杜拜土地局費用","Middle East":"中東","Maharashtra (Mumbai, Pune)":"馬哈拉施特拉邦（孟買、浦那）","Karnataka (Bengaluru)":"卡納塔克邦（班加羅爾）","Tamil Nadu (Chennai)":"泰米爾納德邦（清奈）","Telangana (Hyderabad)":"特倫甘納邦（海德拉巴）","West Bengal (Kolkata)":"西孟加拉邦（加爾各答）","Gujarat (Ahmedabad)":"古吉拉特邦（艾哈邁達巴德）","Delhi":"德里","Uttar Pradesh or Haryana (Noida, Gurugram)":"北方邦或哈里亞納邦（諾伊達、古爾岡）","Other state (professional tax not included)":"其他邦（不包括專業稅）","EPF employee contribution 12% of basic pay":"EPF 僱員供款，基本薪金的 12%","EPF employee contribution 12% (wages up to ₹15,000 a month)":"EPF 僱員供款 12%（每月工資最多 ₹15,000）","ESIC 0.75% (pay up to ₹21,000 a month)":"ESIC 0.75%（每月薪金最多 ₹21,000）","Professional tax (state)":"專業稅（邦）","Income tax (old regime)":"所得稅（舊稅制）","Income tax (new regime)":"所得稅（新稅制）","Surcharge on high incomes":"高收入附加稅","Health and education cess 4%":"健康及教育附加費 4%","Standard deduction":"標準扣除","Deductions (professional tax, section 80C incl. EPF, others)":"扣除（專業稅、第 80C 條包括 EPF、其他）","Employer EPF, EPS, EDLI and ESIC":"僱主 EPF、EPS、EDLI 及 ESIC","You are not in the EPF, so there is no EPF savings or EPS pension. The National Pension System (Private pension tab) is the usual alternative.":"你沒有參加 EPF，所以沒有 EPF 儲蓄或 EPS 退休金。國家退休金制度（「私人退休金」分頁）是常見的替代選擇。","EPS pension {e} a month ({s} years of pensionable service).":"EPS 退休金每月 {e}（可計退休金服務 {s} 年）。","No EPS pension: it needs at least 10 years of service (shorter service gives a lump sum instead).":"沒有 EPS 退休金：須服務至少 10 年（服務較短則改為一筆過款項）。","No EPS pension before 50.":"50 歲前沒有 EPS 退休金。","No EPS pension: members who joined after August 2014 with basic pay above ₹15,000 are not in the scheme.":"沒有 EPS 退休金：2014 年 8 月後加入而基本薪金超過 ₹15,000 的成員不屬計劃範圍。","EPF savings of about {b}, shown as {m} a month if drawn down evenly over your life expectancy (3% real return assumed); EPF withdrawals after 5 years of membership are tax-free.":"EPF 儲蓄約 {b}，如在你的預期壽命內平均提取則為每月 {m}（假設實質回報 3%）；成員資格滿 5 年後的 EPF 提取免稅。","EPF savings of about {b} can be withdrawn on retirement from 55.":"約 {b} 的 EPF 儲蓄可在 55 歲起退休時提取。","No social security for the self-employed (NPS is voluntary)":"自僱人士沒有社會保障（NPS 屬自願）","Retrenchment compensation (15 days’ wages per year of service; tax-free up to ₹5 lakh)":"裁員補償（每服務一年 15 天工資；₹50 萬以內免稅）","Worker Re-skilling Fund (15 days’ wages, paid within 45 days)":"工人再培訓基金（15 天工資，45 天內支付）","Gratuity (15 days’ wages per year of service; tax-free up to ₹20 lakh)":"離職酬金（每服務一年 15 天工資；₹200 萬以內免稅）","1 month (or pay instead)":"1 個月（或以薪金代替）","As in your contract (often 1–3 months)":"按你的合約（通常 1–3 個月）","Industrial Relations Code s. 70":"《勞資關係法典》第 70 條","No general unemployment benefit. Workers insured with ESIC (pay up to ₹21,000 a month) may get a limited allowance from its schemes.":"沒有一般失業津貼。參加 ESIC 的工人（每月薪金最多 ₹21,000）可從其計劃獲得有限的津貼。","Retrenchment (workers)":"裁員（工人）","15 days’ wages a year + 1 month’s notice":"每年 15 天工資 + 1 個月通知","15 days’ wages a year (at most ₹20 lakh)":"每年 15 天工資（最多 ₹200 萬）","From 5 years (1 year on a fixed-term contract)":"由 5 年起（定期合約 1 年）","India":"印度","New regime (default)":"新稅制（預設）","Old regime (with deductions)":"舊稅制（連扣除）","State (professional tax)":"邦（專業稅）","Basic pay (% of gross)":"基本薪金（稅前的 %）","EPF contributions":"EPF 供款","On wages up to ₹15,000 (₹1,800 a month)":"按最多 ₹15,000 的工資（每月 ₹1,800）","On the full basic pay":"按全部基本薪金","Not in the EPF":"沒有參加 EPF","Other section 80C savings a year (old regime)":"每年其他第 80C 條儲蓄（舊稅制）","Other deductions a year: HRA, 80D, home loan interest (old regime)":"每年其他扣除：HRA、80D、住屋貸款利息（舊稅制）","Member of the pension scheme EPS (joined before September 2014 or basic pay up to ₹15,000)":"參加退休金計劃 EPS（2014 年 9 月前加入或基本薪金最多 ₹15,000）","The new regime is the default: no tax up to ₹4 lakh, then 5% steps up to 30% above ₹24 lakh, and no tax at all when taxable income is ₹12 lakh or less (marginal relief just above). Salaried employees deduct a standard ₹75,000. The old regime has higher rates (5%, 20%, 30%) but keeps deductions such as section 80C (up to ₹1.5 lakh, including EPF), HRA, health insurance and home loan interest; you can choose it each year when you file. A 4% health and education cess is added, and a surcharge above ₹50 lakh.":"新稅制為預設：₹40 萬以內不用繳稅，其後每級加 5%，₹240 萬以上為 30%；應課稅收入 ₹120 萬或以下則完全不用繳稅（略高於此數有邊際寬減）。受薪僱員可扣除 ₹75,000 標準扣除。舊稅制稅率較高（5%、20%、30%），但保留第 80C 條（最多 ₹15 萬，包括 EPF）、HRA、醫療保險及住屋貸款利息等扣除；你每年報稅時可選擇。另加 4% 健康及教育附加費，₹500 萬以上另徵附加稅。","EPF, ESIC and professional tax":"EPF、ESIC 及專業稅","You pay 12% of your wages (basic pay, at least half of your total pay under the Labour Codes) into the Employees’ Provident Fund and your employer pays 12%, of which up to ₹1,250 a month goes to the pension scheme EPS. Many employers pay only on the ₹15,000 wage ceiling (₹1,800 a month). ESIC health insurance (0.75% for you, 3.25% for the employer) applies when your pay is ₹21,000 a month or less. Most states charge a professional tax of up to ₹2,500 a year.":"你把工資（基本薪金，按《勞工法典》至少為總薪酬的一半）的 12% 存入僱員公積金，僱主亦供款 12%，其中每月最多 ₹1,250 撥入退休金計劃 EPS。很多僱主只按 ₹15,000 的工資上限供款（每月 ₹1,800）。每月薪金 ₹21,000 或以下適用 ESIC 醫療保險（你 0.75%，僱主 3.25%）。大部分邦徵收每年最多 ₹2,500 的專業稅。","Workers are paid at least twice their normal rate of wages for overtime (Code on Wages 2019 and Occupational Safety, Health and Working Conditions Code 2020, in force since November 2025). Wages here are basic pay, at least half of the total pay. Normal hours are at most 8 a day and 48 a week; each state sets the overtime limit. Managers and supervisors follow their contract.":"工人超時工作至少獲正常工資率的兩倍（《2019 年工資法典》及《2020 年職業安全、健康及工作條件法典》，2025 年 11 月起生效）。這裡的工資為基本薪金，至少為總薪酬的一半。正常工時每天最多 8 小時、每週 48 小時；各邦自訂超時上限。管理人員及主管依照其合約。","Set by each state":"由各邦釐定","×{f} of wages ({w} of pay)":"工資的 ×{f}（薪酬的 {w}）","Professionals with receipts up to ₹75 lakh can declare 50% of their receipts as profit (presumptive taxation) and pay income tax on it at the normal rates. There is no compulsory social security for the self-employed; the National Pension System is voluntary.":"收入最多 ₹750 萬的專業人士可申報收入的 50% 作利潤（推定課稅），並按正常稅率繳所得稅。自僱人士沒有強制社會保障；國家退休金制度屬自願。","EPS pension":"EPS 退休金","The Employees’ Pension Scheme pays pensionable salary (average of the last 60 months, at most ₹15,000) × years of service ÷ 70, with service counted up to 35 years and 2 extra years after 20 years: at most ₹7,500 and at least ₹1,000 a month. You need 10 years of service; the pension starts at 58, from 50 with 4% less for each year earlier, or up to 60 with 4% more a year. Members who joined after August 2014 with basic pay above ₹15,000 are not covered.":"僱員退休金計劃支付：可計退休金薪金（最近 60 個月平均，最多 ₹15,000）× 服務年數 ÷ 70，服務年數最多計 35 年，20 年後另加 2 年：每月最多 ₹7,500，最少 ₹1,000。須服務 10 年；退休金由 58 歲開始，可由 50 歲起提早，每提早一年少 4%，或延遲至 60 歲，每年多 4%。2014 年 8 月後加入而基本薪金超過 ₹15,000 的成員不受保障。","EPF savings":"EPF 儲蓄","Your 12% and the rest of the employer’s 12% build up in the Employees’ Provident Fund with yearly interest (8.25% for 2024-25). You can withdraw it on retirement from 55; withdrawals after 5 years of membership are tax-free. There is no general state pension.":"你的 12% 及僱主 12% 的其餘部分存入僱員公積金，每年計息（2024-25 年度為 8.25%）。你可在 55 歲起退休時提取；成員資格滿 5 年後的提取免稅。沒有一般國家退休金。","Old regime: your own NPS contributions give an extra deduction of up to ₹50,000 a year (section 80CCD(1B)), on top of the ₹1.5 lakh section 80C limit. Employer contributions up to 10% of your basic pay are tax-free.":"舊稅制：你自己的 NPS 供款每年可額外扣除最多 ₹50,000（第 80CCD(1B) 條），在第 80C 條 ₹15 萬上限以外。僱主供款在基本薪金 10% 以內免稅。","New regime: your own NPS contributions get no tax relief, but employer contributions up to 14% of your basic pay are tax-free (section 80CCD(2)).":"新稅制：你自己的 NPS 供款不獲稅務寬減，但僱主供款在基本薪金 14% 以內免稅（第 80CCD(2) 條）。","National Pension System (NPS): employer contributions up to 14% of basic pay are tax-free (10% in the old regime, where your own contributions also get up to ₹50,000 of extra deduction). From 60 you can take up to 80% as a lump sum (60% of the fund is tax-free) and the rest buys an annuity taxed as income. Gains in equity funds are taxed at 12.5% above ₹1.25 lakh a year.":"國家退休金制度（NPS）：僱主供款在基本薪金 14% 以內免稅（舊稅制為 10%，你自己的供款亦可額外扣除最多 ₹50,000）。60 歲起最多可一筆過提取 80%（基金的 60% 免稅），其餘購買作收入課稅的年金。股票基金收益每年超過 ₹125,000 的部分按 12.5% 課稅。","Gandhi Jayanti":"甘地誕辰","Maharashtra Day":"馬哈拉施特拉邦日","The Occupational Safety, Health and Working Conditions Code gives 1 day of paid annual leave for every 20 days worked once you have worked 180 days in a year (about 12 days on a 5-day week, 15 on a 6-day week). In Maharashtra the Shops and Establishments Act adds 8 days of casual leave and 8 paid festival holidays: 26 January, 1 May, 15 August, 2 October and 4 you agree with your employer, so the leave figure there includes the casual leave and those 4 holidays. Other states: only the national minimum and the 3 national holidays (Republic Day, Independence Day, Gandhi Jayanti) are shown; state laws and contracts usually add casual leave and festival holidays.":"《職業安全、健康及工作條件法典》規定，一年內工作滿 180 天後，每工作 20 天可得 1 天有薪年假（5 天工作週約 12 天，6 天工作週 15 天）。在馬哈拉施特拉邦，《商店及機構法》另加 8 天臨時假及 8 天有薪節日假期：1 月 26 日、5 月 1 日、8 月 15 日、10 月 2 日及 4 天與僱主協定的假期，所以當地的假期數字包括臨時假及這 4 天假期。其他邦：只顯示全國最低標準及 3 天全國假期（共和國日、獨立日、甘地誕辰）；邦法例及合約通常另加臨時假及節日假期。","26 weeks (12 weeks from the third child)":"26 週（第三名子女起 12 週）","Full pay (after 80 days of work in the last year)":"全薪（最近一年工作 80 天後）","None by law in the private sector":"私營機構法律未有規定","By employer policy":"按僱主政策","Set by state law and contracts (often 7–12 days a year)":"由邦法例及合約釐定（通常每年 7–12 天）","ESIC pays 70% of wages for up to 91 days if your pay is up to ₹21,000":"如你的薪金最多 ₹21,000，ESIC 支付工資的 70%，最多 91 天","Retrenched (worker with at least 1 year of service)":"被裁員（服務至少 1 年的工人）","Let go as a manager or supervisor":"以管理人員或主管身份被解僱","Fixed-term contract ends":"定期合約期滿","After 5 years of continuous service (1 year on a fixed-term contract) you get 15 days’ wages for each year: wages × 15 ÷ 26 × years, where a part year of more than 6 months counts as a full year. Wages are basic pay, at least half of your total pay. It is paid whether you resign, retire or are let go (not after dismissal for serious misconduct), at most ₹20 lakh, and is tax-free up to that amount.":"連續服務 5 年後（定期合約 1 年），每年可得 15 天工資：工資 × 15 ÷ 26 × 年數，超過 6 個月的零碎年份當作一整年。工資為基本薪金，至少為總薪酬的一半。不論你辭職、退休或被解僱（因嚴重不當行為被解僱除外）均會支付，最多 ₹200 萬，該金額以內免稅。","Retrenchment":"裁員","Workers (not managers or supervisors) with at least a year of service get one month’s notice or pay instead, 15 days’ wages for each year of service (tax-free up to ₹5 lakh) and another 15 days’ wages from the Worker Re-skilling Fund. Large establishments (300 or more workers) need government permission. There is no general unemployment benefit; ESIC schemes help some low-paid insured workers for a limited time.":"服務至少一年的工人（不包括管理人員或主管）可獲一個月通知或以薪金代替、每服務一年 15 天工資（₹50 萬以內免稅），並從工人再培訓基金另獲 15 天工資。大型機構（300 名或以上工人）須獲政府批准。沒有一般失業津貼；ESIC 計劃在有限時間內協助部分低薪受保工人。","With your figures the {r} would leave you <b>{d}</b> more a year. Salaried employees can choose their regime each year when they file.":"按你的數字，{r}每年可讓你多保留 <b>{d}</b>。受薪僱員每年報稅時可選擇稅制。","new regime":"新稅制","old regime":"舊稅制","Your regime is the better one with your figures: the {r} would cost you <b>{d}</b> more a year.":"按你的數字，你目前的稅制較好：{r}每年會令你多付 <b>{d}</b>。","An employer NPS contribution of up to 14% of your basic pay is tax-free even in the new regime, so asking for part of your pay that way can raise your take-home pay.":"基本薪金 14% 以內的僱主 NPS 供款即使在新稅制下亦免稅，所以要求以這種方式發放部分薪金可提高你的實收。","Spouses are taxed separately and there is no child allowance in the new regime; in the old regime school fees for up to two children count towards section 80C.":"配偶分開課稅，新稅制沒有子女免稅額；舊稅制下最多兩名子女的學費可計入第 80C 條。","Retrenchment 15 days’ wages a year + gratuity after 5 years":"裁員每年 15 天工資 + 5 年後的離職酬金","26 weeks at full pay":"26 週全薪","By state law (often 7–12 days)":"按邦法例（通常 7–12 天）","Yearly EPF, ESIC, professional tax and income tax for one salaried employee in FY 2026-27 (April 2026 to March 2027). The old regime uses only the deductions you enter; HRA exemption rules, perquisites, the employer’s admin minimums, Labour Welfare Fund, the higher EPS pension option and women’s professional tax exemptions are not modelled.":"一名受薪僱員 2026-27 財政年度（2026 年 4 月至 2027 年 3 月）的年度 EPF、ESIC、專業稅及所得稅。舊稅制只採用你輸入的扣除；未計及 HRA 豁免規則、額外福利、僱主行政費最低額、勞工福利基金、較高 EPS 退休金選項及女性專業稅豁免。","Official sources: Income Tax Department (tax slabs and rebate for FY 2026-27), EPFO (EPF and EPS contributions, EPS-95 pension), ESIC (contribution rates and wage limit), Ministry of Labour and Employment (Labour Codes in force since 21 November 2025: wages, leave, overtime, gratuity, retrenchment), state professional tax laws, Reserve Bank of India (housing loan limits), MoSPI (consumer prices, household consumption survey 2023-24), World Bank ICP (price levels).":"官方來源：所得稅局（2026-27 財政年度稅階及回扣）、EPFO（EPF 及 EPS 供款、EPS-95 退休金）、ESIC（供款率及工資上限）、勞工及就業部（2025 年 11 月 21 日起生效的《勞工法典》：工資、假期、超時、離職酬金、裁員）、各邦專業稅法例、印度儲備銀行（住屋貸款上限）、MoSPI（消費物價、2023-24 年家庭消費調查）、世界銀行 ICP（物價水平）。","New-regime tax on ₹14.25 lakh of taxable income (incl. 4% cess)":"應課稅收入 ₹142.5 萬的新稅制稅款（包括 4% 附加費）","Tax on ₹12.1 lakh of taxable income after marginal relief (incl. cess)":"邊際寬減後應課稅收入 ₹121 萬的稅款（包括附加費）","Old-regime tax on ₹10 lakh of taxable income (under 60, incl. cess)":"應課稅收入 ₹100 萬的舊稅制稅款（60 歲以下，包括附加費）","New-regime tax on ₹51 lakh with surcharge marginal relief":"₹5,100 萬連附加稅邊際寬減的新稅制稅款","EPF employee contribution at the ₹15,000 wage ceiling (a month)":"按 ₹15,000 工資上限的 EPF 僱員供款（每月）","Employer share going to EPS (a month)":"撥入 EPS 的僱主部分（每月）","Maximum EPS pension (₹15,000, 35 years)":"EPS 退休金上限（₹15,000，35 年）","EPS minimum pension after 10 years on ₹5,000":"₹5,000、10 年後的 EPS 最低退休金","Gratuity after 10 years on ₹30,000 wages":"工資 ₹30,000、10 年後的離職酬金","Gratuity cap":"離職酬金上限","GPSSA pension contribution 11%":"GPSSA 退休金供款 11%","ILOE unemployment insurance premium":"ILOE 失業保險保費","Income tax (none in the UAE)":"所得稅（阿聯酋不設）","Basic salary (used for gratuity and overtime)":"基本薪金（用於離職酬金及超時薪酬）","Employer GPSSA contribution":"僱主 GPSSA 供款","Expatriates build no state pension in the UAE. Your end-of-service gratuity (Termination tab) is paid when you leave a job, and your home country’s pension may count earlier years.":"外籍人士在阿聯酋不會累積國家退休金。你的服務終結酬金（「離職」分頁）在你離開工作時支付，而你本國的退休金可能計入較早的年份。","A GPSSA pension needs at least 15 years of contributions; with fewer years you get an end-of-service gratuity instead.":"GPSSA 退休金須供款至少 15 年；年數較少則改為獲得服務終結酬金。","The pension starts at 60, or from 55 once you have 30 years of contributions.":"退休金由 60 歲開始，或供款滿 30 年後由 55 歲起。","GPSSA pension: {p} of your average contribution salary of the last 6 years ({s} a month) after {y} years of contributions. No income tax is due on it.":"GPSSA 退休金：供款 {y} 年後，為你最近 6 年平均供款薪金（每月 {s}）的 {p}。毋須繳所得稅。","End-of-service gratuity (21 days’ basic salary a year for 5 years, then 30 days)":"服務終結酬金（首 5 年每年 21 天基本薪金，其後 30 天）","ILOE: {m} a month (60% of your basic salary, capped) for up to 3 months, if you subscribed for at least 12 months":"ILOE：如你已參加至少 12 個月，每月 {m}（基本薪金的 60%，設上限），最多 3 個月","ILOE does not pay after a resignation":"辭職後 ILOE 不會支付","30 to 90 days, as in your contract":"按你的合約，30 至 90 天","Gratuity per year (basic salary)":"每年酬金（基本薪金）","21 days":"21 天","30 days (total at most 2 years’ wage)":"30 天（總額最多 2 年工資）","Labour law art. 43":"勞工法第 43 條","Eid al-Fitr holiday":"開齋節假期","Arafat Day":"阿拉法特日","Eid al-Adha holiday":"宰牲節假期","Islamic New Year":"伊斯蘭新年","Prophet Muhammad’s birthday":"先知穆罕默德誕辰","National Day (Eid Al Etihad)":"國慶日（Eid Al Etihad）","National Day holiday":"國慶日假期","United Arab Emirates":"阿拉伯聯合酋長國","Nationality":"國籍","Expatriate":"外籍人士","UAE national (GPSSA, insured from 31 October 2023)":"阿聯酋國民（GPSSA，2023 年 10 月 31 日起投保）","Basic salary (% of gross)":"基本薪金（稅前的 %）","No income tax":"不設所得稅","The UAE has no personal income tax on salaries, so your take-home pay is your gross pay less any pension contribution and the small ILOE premium. Salaries are usually split into basic salary and allowances (housing, transport); the basic salary sets your gratuity and overtime pay.":"阿聯酋不就薪金徵收個人所得稅，所以你的實收等於稅前薪金減去任何退休金供款及少量的 ILOE 保費。薪金通常分為基本薪金及津貼（房屋、交通）；基本薪金決定你的酬金及超時薪酬。","Pension contributions (Emiratis)":"退休金供款（阿聯酋公民）","UAE nationals in the private sector insured from 31 October 2023 pay 11% of their contract salary (AED 3,000 to AED 70,000 a month) to the GPSSA and their employer 15%, of which the government pays 2.5 points below AED 20,000. Those insured earlier pay 5% under the old law. Expatriates pay no pension contributions.":"2023 年 10 月 31 日起投保的私營機構阿聯酋國民，把合約薪金（每月 AED 3,000 至 AED 70,000）的 11% 繳付給 GPSSA，僱主供款 15%，其中 AED 20,000 以下部分由政府支付 2.5 個百分點。較早投保者按舊法例繳付 5%。外籍人士不須繳付退休金供款。","Unemployment insurance (ILOE)":"失業保險（ILOE）","Every private-sector employee must subscribe to the Involuntary Loss of Employment scheme: AED 5 a month, or AED 10 when the basic salary is above AED 16,000.":"所有私營機構僱員必須參加非自願失業保險計劃：每月 AED 5，基本薪金超過 AED 16,000 則為 AED 10。","Overtime is paid at the hourly basic wage plus at least 25%, or plus 50% for overtime between 10 pm and 4 am (not for shift work). Work on your rest day gives another day off or the basic wage plus 50%. The hourly basic wage is the basic salary ÷ 30 ÷ daily hours. Overtime is at most 2 hours a day; normal hours are at most 8 a day and 48 a week.":"超時工作按基本時薪加至少 25% 支付，晚上 10 時至凌晨 4 時的超時工作加 50%（輪班工作除外）。在休息日工作可獲另一休息日，或基本工資加 50%。基本時薪 = 基本薪金 ÷ 30 ÷ 每日工時。超時工作每天最多 2 小時；正常工時每天最多 8 小時、每週 48 小時。","+{p}% on basic pay":"基本薪金 +{p}%","Overtime between 10 pm and 4 am":"晚上 10 時至凌晨 4 時的超時工作","Work on your rest day":"在休息日工作","No social security for self-employed expatriates":"外籍自僱人士沒有社會保障","Freelancers":"自由職業者","There is no personal income tax. Individuals whose business turnover is above AED 1 million a year fall under the 9% corporate tax on profit above AED 375,000, but small business relief (revenue up to AED 3 million) removes it for tax periods ending by 31 December 2026. Freelancers need a freelance permit or a trade licence.":"不設個人所得稅。每年業務營業額超過 AED 100 萬的個人須就超過 AED 375,000 的利潤繳付 9% 企業稅，但小型企業寬減（收入最多 AED 300 萬）令截至 2026 年 12 月 31 日的課稅期免稅。自由職業者須持有自由職業許可證或營業執照。","GPSSA pension (Emiratis)":"GPSSA 退休金（阿聯酋公民）","For Emiratis insured from 31 October 2023, the pension is 2.67% of the average contribution salary of the last 6 years for each year of contributions up to 30 years (80.1%), then 4% a year, reaching 100% at 35 years. It is paid from 60 with at least 15 years, or on request from 55 with 30 years; with fewer than 15 years you get an end-of-service gratuity instead. Mothers can retire earlier.":"2023 年 10 月 31 日起投保的阿聯酋公民，退休金為最近 6 年平均供款薪金的 2.67% 乘以供款年數（最多 30 年，即 80.1%），其後每年 4%，35 年達 100%。投保至少 15 年由 60 歲起支付，或投保 30 年可申請由 55 歲起支付；少於 15 年則改為獲得服務終結酬金。母親可提早退休。","Expatriates":"外籍人士","Expatriates are not covered by the GPSSA and build no state pension. They receive the end-of-service gratuity when a job ends; some employers offer the voluntary end-of-service savings scheme instead.":"外籍人士不受 GPSSA 保障，不會累積國家退休金。他們在工作結束時獲得服務終結酬金；部分僱主改為提供自願服務終結儲蓄計劃。","There is no income tax, so savings get no tax relief and withdrawals are not taxed.":"不設所得稅，所以儲蓄不獲稅務寬減，提取亦不用課稅。","With no income tax, a private plan has no tax advantage over investing yourself: compare the fees. Employers can pay the end-of-service gratuity into an approved savings fund under the voluntary scheme introduced in 2023.":"由於不設所得稅，私人計劃與自行投資相比沒有稅務優勢：請比較收費。根據 2023 年推出的自願計劃，僱主可把服務終結酬金存入認可儲蓄基金。","After a year of service you get 30 calendar days of paid annual leave (about 22 working days with a Saturday–Sunday weekend); between 6 and 12 months, 2 days a month. The official public holidays of 2026 are shown, including the Islamic holidays as announced; their dates follow the moon and are set each year.":"服務滿一年後可享 30 個曆日有薪年假（以星期六至星期日為週末約 22 個工作天）；6 至 12 個月期間每月 2 天。顯示的是 2026 年官方公眾假期，包括已公佈的伊斯蘭假期；其日期依照月相，每年釐定。","60 days":"60 天","45 days full pay, 15 days half pay":"45 天全薪，15 天半薪","5 working days within 6 months of the birth":"出生後 6 個月內 5 個工作天","Up to 90 days a year after probation":"試用期後每年最多 90 天","15 days full pay, 30 days half pay, then unpaid":"15 天全薪，30 天半薪，其後無薪","Contract ends":"合約期滿","End-of-service gratuity":"服務終結酬金","Expatriates with at least a year of continuous service get 21 days of basic salary for each of the first 5 years and 30 days for each further year, pro rata for part years, at most two years’ wage. A day is the basic salary ÷ 30. It is paid however the contract ends, including a resignation. UAE nationals are covered by the pension law instead.":"連續服務至少一年的外籍人士，首 5 年每年可得 21 天基本薪金，其後每年 30 天，不足一年按比例計算，最多兩年工資。一天 = 基本薪金 ÷ 30。不論合約如何結束（包括辭職）均會支付。阿聯酋國民則改受退休金法例保障。","Notice and ILOE":"通知期及 ILOE","The notice period is 30 to 90 days, as agreed in the contract. If you lose your job (not by resignation or for misconduct) after at least 12 months in the ILOE scheme, it pays 60% of your average basic salary of the last 6 months, at most AED 10,000 a month (AED 20,000 when the basic salary is above AED 16,000), for up to 3 months.":"通知期為合約協定的 30 至 90 天。如你參加 ILOE 計劃至少 12 個月後失去工作（非因辭職或不當行為），計劃支付你最近 6 個月平均基本薪金的 60%，每月最多 AED 10,000（基本薪金超過 AED 16,000 則為 AED 20,000），最多 3 個月。","Your gratuity and overtime pay are based on your basic salary only, so the share of basic pay in your package matters as much as the total.":"你的酬金及超時薪酬只按基本薪金計算，所以基本薪金在你薪酬組合中的比例與總額同樣重要。","As an expatriate you build no state pension here: saving part of your tax-free pay yourself is the main way to prepare for retirement.":"作為外籍人士，你在這裡不會累積國家退休金：自行儲蓄部分免稅薪金是準備退休的主要方法。","There is no income tax, so a partner’s salary does not change your take-home pay.":"不設所得稅，所以伴侶的薪金不會改變你的實收。","Gratuity: 21–30 days’ basic salary per year":"酬金：每年 21–30 天基本薪金","30–90 days":"30–90 天","60% of basic salary, 3 months":"基本薪金的 60%，3 個月","60 days (45 at full pay, 15 at half pay)":"60 天（45 天全薪，15 天半薪）","15 days full pay, 30 days half pay":"15 天全薪，30 天半薪","Monthly take-home pay for one private-sector employee in 2026: no income tax, the ILOE premium and, for UAE nationals insured from 31 October 2023, the 11% GPSSA contribution. Emiratis insured under the old law (5%), Abu Dhabi’s own pension fund for its nationals, DIFC’s DEWS plan, VAT and fees are not modelled.":"2026 年一名私營機構僱員的每月實收：不設所得稅、ILOE 保費，以及 2023 年 10 月 31 日起投保的阿聯酋國民的 11% GPSSA 供款。未計及按舊法例投保的阿聯酋公民（5%）、阿布扎比為其國民而設的退休基金、DIFC 的 DEWS 計劃、增值稅及各項收費。","Official sources: General Pension and Social Security Authority (Federal Decree-Law 57 of 2023: contributions and pension), Ministry of Human Resources and Emiratisation (Labour Law, Decree-Law 33 of 2021: leave, overtime, gratuity, notice; ILOE scheme), UAE Government portal (public holidays 2026), Federal Tax Authority (corporate tax and small business relief), Central Bank of the UAE (mortgage rules), Dubai Land Department (fees), Federal Competitiveness and Statistics Centre (consumer prices), World Bank ICP (price levels).":"官方來源：聯邦退休金及社會保障局（2023 年第 57 號聯邦法令：供款及退休金）、人力資源及阿聯酋化部（勞工法，2021 年第 33 號法令：假期、超時、酬金、通知期；ILOE 計劃）、阿聯酋政府網站（2026 年公眾假期）、聯邦稅務局（企業稅及小型企業寬減）、阿聯酋中央銀行（按揭規則）、杜拜土地局（收費）、聯邦競爭力及統計中心（消費物價）、世界銀行 ICP（物價水平）。","GPSSA employee contribution on AED 15,000 a month (UAE national)":"每月 AED 15,000 的 GPSSA 僱員供款（阿聯酋國民）","Maximum GPSSA employee contribution (AED 70,000 ceiling)":"GPSSA 僱員供款上限（AED 70,000 上限）","GPSSA pension after 30 years on an average of AED 20,000":"平均 AED 20,000、30 年後的 GPSSA 退休金","GPSSA pension after 35 years on an average of AED 20,000":"平均 AED 20,000、35 年後的 GPSSA 退休金","Gratuity after 10 years on a basic salary of AED 10,000":"基本薪金 AED 10,000、10 年後的酬金","Gratuity cap after 30 years (two years’ wage)":"30 年後的酬金上限（兩年工資）","ILOE benefit for 3 months on a basic salary of AED 10,000":"基本薪金 AED 10,000 的 3 個月 ILOE 津貼","Maharashtra (6% + 1%)":"馬哈拉施特拉邦（6% + 1%）","Karnataka (about 5.6% + 1%)":"卡納塔克邦（約 5.6% + 1%）","Tamil Nadu (about 7% + 2%)":"泰米爾納德邦（約 7% + 2%）","Telangana (about 7.5%)":"特倫甘納邦（約 7.5%）","West Bengal (about 6–7% + 1%)":"西孟加拉邦（約 6–7% + 1%）","Gujarat (about 4.9% + 1%)":"古吉拉特邦（約 4.9% + 1%）","Delhi (6% + 1%)":"德里（6% + 1%）","Uttar Pradesh or Haryana (about 7% + 1%)":"北方邦或哈里亞納邦（約 7% + 1%）","Other state (estimate, 6% + 1%)":"其他邦（估計，6% + 1%）","Dubai":"杜拜","Abu Dhabi":"阿布扎比","Stamp duty {0}":"印花稅 {0}","Registration fee 1% (at most ₹30,000)":"登記費 1%（最多 ₹30,000）","Registration fee {0}":"登記費 {0}","Loan processing, legal and valuation fees (estimate, about 0.5% of the loan)":"貸款處理、法律及估價費用（估計，約貸款的 0.5%）","Abu Dhabi transfer fee 2%":"阿布扎比轉讓費 2%","Mortgage registration 0.1% of the loan":"按揭登記，貸款的 0.1%","Agent commission and bank fees (estimate, about 3%)":"代理佣金及銀行費用（估計，約 3%）","Dubai Land Department transfer fee 4% + AED 580":"杜拜土地局轉讓費 4% + AED 580","Mortgage registration 0.25% of the loan + AED 290":"按揭登記，貸款的 0.25% + AED 290","Trustee office fee incl. VAT":"受託辦事處費用連增值稅","Agent commission 2% + VAT (estimate)":"代理佣金 2% + 增值稅（估計）","Bank arrangement and valuation fees (estimate, about 1% of the loan)":"銀行安排及估價費用（估計，約貸款的 1%）","Not modelled: in the old tax regime up to ₹2 lakh of interest a year on a home you live in is deductible (section 24(b)) and repayments of the loan count towards the ₹1.5 lakh section 80C limit; the new regime gives no relief for a home you live in.":"未有計算：在舊稅制下，自住物業每年最多 ₹20 萬利息可扣除（第 24(b) 條），貸款還款可計入第 80C 條 ₹15 萬上限；新稅制對自住物業不設寬減。","There is no income tax, so there is no relief on mortgage interest.":"不設所得稅，所以按揭利息不設寬減。","Reserve Bank of India: a housing loan can be at most 90% of the value for loans up to ₹30 lakh, 80% up to ₹75 lakh and 75% above (stamp duty and registration not counted in the value). Banks also check that all loan payments stay within about 50–60% of your income.":"印度儲備銀行：₹300 萬以內的住屋貸款最多為物業價值的 90%，₹750 萬以內 80%，以上 75%（印花稅及登記費不計入價值）。銀行亦會核實所有貸款供款保持在你收入的約 50–60% 以內。","Central Bank of the UAE: a first home loan can be at most 80% of the value for expatriates (70% above AED 5 million) and 85% for UAE nationals (75% above AED 5 million); 60% or 65% for a second home and 50% for off-plan homes. All debt payments at most 50% of income, and at most 25 years.":"阿聯酋中央銀行：外籍人士首個住所貸款最多為物業價值的 80%（AED 500 萬以上 70%），阿聯酋國民 85%（AED 500 萬以上 75%）；第二個住所為 60% 或 65%，樓花為 50%。所有債務供款最多為收入的 50%，年期最多 25 年。","The old regime uses only the deductions you enter (HRA exemption, health insurance and home loan interest must be typed in), and professional tax follows the state you choose.":"舊稅制只採用你輸入的扣除（HRA 豁免、醫療保險及住屋貸款利息須自行輸入），而專業稅依照你選擇的邦。","EPF savings are projected with a 3% real return (EPF interest has been about 8–8.65% a year) and shown as a monthly amount; the higher EPS pension on actual pay and the lump sums for less than 10 years of service are not modelled. Your EPFO passbook gives your real balance.":"EPF 儲蓄以 3% 實質回報推算（EPF 利息約為每年 8–8.65%），並以每月金額顯示。未計及按實際薪金計算的較高 EPS 退休金，以及服務不足 10 年的一筆過款項。請查閱你的 EPFO 存摺以了解實際結餘。","Expatriates have no state pension. For UAE nationals the rules for people insured before 31 October 2023, the earlier ages for mothers and Abu Dhabi’s own pension fund are not modelled.":"外籍人士沒有國家退休金。對阿聯酋國民而言，未計及 2023 年 10 月 31 日前投保人士的規則、母親的提早退休年齡，以及阿布扎比自設的退休基金。","Gratuity and retrenchment use your basic pay as wages (at least half of your pay) and a day as wages ÷ 26. The law does not fix the divisor for retrenchment and some employers use ÷ 30, which gives 13% less. State laws, standing orders and contracts can give longer notice, and unused leave encashment is tax-free up to ₹25 lakh.":"離職酬金及裁員補償以基本薪金（至少為薪酬的一半）作工資，並以工資 ÷ 26 作一天。法律沒有規定裁員的除數，部分僱主採用 ÷ 30，金額會少 13%。邦法例、內部規則及合約可訂定較長的通知期，而未放年假的補償在 ₹250 萬以內免稅。","The gratuity counts a day as the basic salary ÷ 30; some employers use basic × 12 ÷ 365, which gives about 1% less. Unpaid leave and days of absence are not deducted from the service.":"酬金以基本薪金 ÷ 30 作一天。部分僱主採用基本薪金 × 12 ÷ 365，金額約少 1%。無薪假期及缺勤日不會從服務年資中扣除。","Your NPS contributions":"你的 NPS 供款"}