農會人事管理辦法－第23條
農會每年應按上年度總收益，依農會總用人費計算表（如附表五）計算並提撥總用人費。
直轄市各級農會一百零二年度至一百零五年度總用人費之計算，得檢附經營效益及人事成本之分析報告，報請直轄市主管機關核定後，以前三年度核定之農會員工總用人費平均數核算，不受前項規定之限制。
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