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我国积欠工资垫偿制度之探讨

篇名 我国积欠工资垫偿制度之探讨
作者 张昌吉、姜瑞麟
刊名 政大劳动学报
期数 200501(第17期)
出版单位 国立政治大学劳工研究所
起讫页 39-74
摘要

我国为保护劳工在雇主终止营业时,被积欠之工资仍能获得清偿,于劳动基准法订定积欠工资垫偿基金,作为担保劳工工资债权之用。此项制度缘于工资最优先清偿权顺位的让步,而以替代角色出现,制度本身相较世界各国,显得独树一格。

本篇论文即为研究我国积欠工资垫偿制度,探讨积欠工资垫偿制度之基本理论架构、我国积欠工资垫偿制度设立之目的、制度运作及其成效,并对照国际劳动基准及英国、法国、德国、日本及香港等国家地区相关制度之优劣,冀求厘清我国工资垫偿未来可能发展之方向。

本研究发现,各国对于积欠工资大多有特别的保护措施,一般分为两种类型:第一种是使积欠工资享有最优先受偿权以保护劳工生存的基本权利。第二种是积欠工资垫偿担保制度的机制。积欠工资垫偿基金制度虽只是劳工保护制度的一环,但对劳工工资请求权的保护,却扮演了最后且最关键的角色。该制度从「类似工资保险制度」演变为「公共救助」,行政机关采行政解释方式,对人民权利义务之干预,作法上仍有未妥,因此建议应以立法方式解决。

另外,我国有关被解僱劳工之保护目前仍未周延,对被资遣劳工资遣费请求权,就业保险法并未纳入保障范围,而资遣费关系劳工离开职场待业期间的生活所需,以目前劳动基准法第十七条规定由雇主完全负担,然雇主破产时劳工获得给付者微乎其微,工资垫偿基金之设立,应配合劳工政策全盘去思考,为落实劳工生存权优于财产权而受保护之观念,应可参考各国立法例,纳入积欠工资垫偿基金保障范围。

英文摘要

In our country, to protect the labourers who can still be discharged by the salary in arrears when the employer terminates operation, the system stipulates the salary cushion in arrears and sets the repay funds under the Law of Labor Standard, as assuring the labourer's rights of basic salary. This system is out of the salary priority to discharge the concession of obeying location of right, appearing as substituting role relative to those of other countries all over the world, and setting up a separate flag.

The objects of this research are concerning about the system of salary cushion in arrears of our country, the basic theories structure of arrears salary cushion repay, the purpose of arrears salary cushion of repay system, and the system’s operation and effects. Besides, we contrasted international work datum of Britain, France, Germany, Japan, Hong Kong and compared relevant quality of respective system. This research desires to make suggestions for the possible future directions of salary cushion repay development in our country.

Finally, this research discovered that several countries have a special protective measure to the salary in arrears, generally divided into two kinds: The first makes the salary in arrears have priority to indemnification in order to protect the fundamental right for the labourers’ survive. The second is salary cushions in arrears to meet the mechanism of assuring the system. The arrears salary cushion repay fund system is just a part of labourer protection system in our country, but it plays the key role in requiring for the protection of right to labourer's salary. This system develops from “the similar salary insurance system” to “public succour”. The way the executive authority adopted to explain the regulation intervened people's rights and obligations. That was not a proper way and consequently we propose to solve this issue by legislative procedures.

In addition, it was still not completed yet about the unemployed labourer's distribution at present protection situation, and the dismissed labourers with severance pay and asks for right with severance pay have not been included in the range of the law of insurance of employment. However, dismissed labourer’s living needs the severance pay concerned while leaving the job market and waiting for jobs. By the 17th regulation of Labor Standard Law, The severance pay is totally on the employers but that paid to labourers is relatively few when the employer is bankrupt. The establishment of fund of salary cushion repay should deliberatively match labor policy, and implement the idea that the right to survive is protected prior to proprietary. The solutions could be referred to the legislative examples from various countries, and the severance pay should be included in the salary cushion in arrears and repay funds.

关键词 工资、工资垫偿制度