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.