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我國積欠工資墊償制度之探討

篇名 我國積欠工資墊償制度之探討
作者 張昌吉、姜瑞麟
刊名 政大勞動學報
期數 200501(第17期)
出版單位 國立政治大學勞工研究所
起訖頁 39-74
摘要

我國為保護勞工在雇主終止營業時,被積欠之工資仍能獲得清償,於勞動基準法訂定積欠工資墊償基金,作為擔保勞工工資債權之用。此項制度緣於工資最優先清償權順位的讓步,而以替代角色出現,制度本身相較世界各國,顯得獨樹一格。

本篇論文即為研究我國積欠工資墊償制度,探討積欠工資墊償制度之基本理論架構、我國積欠工資墊償制度設立之目的、制度運作及其成效,並對照國際勞動基準及英國、法國、德國、日本及香港等國家地區相關制度之優劣,冀求釐清我國工資墊償未來可能發展之方向。

本研究發現,各國對於積欠工資大多有特別的保護措施,一般分為兩種類型:第一種是使積欠工資享有最優先受償權以保護勞工生存的基本權利。第二種是積欠工資墊償擔保制度的機制。積欠工資墊償基金制度雖只是勞工保護制度的一環,但對勞工工資請求權的保護,卻扮演了最後且最關鍵的角色。該制度從「類似工資保險制度」演變為「公共救助」,行政機關採行政解釋方式,對人民權利義務之干預,作法上仍有未妥,因此建議應以立法方式解決。

另外,我國有關被解僱勞工之保護目前仍未周延,對被資遣勞工資遣費請求權,就業保險法並未納入保障範圍,而資遣費關係勞工離開職場待業期間的生活所需,以目前勞動基準法第十七條規定由雇主完全負擔,然雇主破產時勞工獲得給付者微乎其微,工資墊償基金之設立,應配合勞工政策全盤去思考,為落實勞工生存權優於財產權而受保護之觀念,應可參考各國立法例,納入積欠工資墊償基金保障範圍。

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.

關鍵詞 工資、工資墊償制度