我國積欠工資墊償制度實務問題之研究

Abstract

工資是勞工生活最主要的經濟來源，也是維持一家生計的重要支持；退休金及資遣費則是勞工退休生活後重要的經濟安全支柱，一旦勞工辛苦提供勞力卻無法獲得工資，將造成個人及家庭生活上的經濟困境，甚者影響社會及國家的穩定與發展，因此，工資的權益保障，不僅是勞動法上同時也是社會法上的重要議題。\n依照國際勞工組織（International Labour Organization）第95號及第173號工資保護公約的精神，我國對於勞工的積欠資也有特別的保護措施，主要規定在勞動基準法第28條，除了規定工資有最優先受清償權，並設有積欠工資墊償基金制度，目的就是為了當企業破產，雇主無支付能力時，由國家所設立的擔保機構能優先清償勞工被積欠的工資，資遣費及退休金，保障經濟生活與安全。\n本篇論文主要探討我國積欠工資墊償基金制度，其中包含104年勞動基準法第28條修法前後的情形，並提出墊償制度實務運作迄今之爭議問題，包括：歇業、清算及破產的適用順序、分支機構歇業認定、僱傭關係的認定、可墊償之工資、資遣費及退休金金額計算的問題以及雇主責任轉嫁的道德風險，並且藉由司法實務上的案例判決以檢視前開問題爭點是否可獲得解決，最後提出結論與建議，期許未來我國的積欠工資墊償基金制度能更加完善，真正落實保障勞工的積欠工資債權。

Wages are the main source of income for a worker and the most important support for a family; pension and severance pay are important pillars of financial security for a retired worker. If workers are unable to receive wages despite their hard work, it will lead to financial hardship for individuals and families, and even affect the stability and development of society and the country. Therefore, the protection of wages is not only an important issue in labor law but also in social law.\n\nIn accordance with the spirit of the International Labor Organization (ILO) Conventions No. 95 and No. 173 on Protection of Wages, special protection measures have been put in place to protect workers` wages in arrears, which are mainly stipulated in Article 28 of the Labor Standards Law, which not only provides that wages have the highest priority for compensation, but also establishes a system of advance payment of arrears of wages. The purpose of this paper is to discuss the state guarantee system, which was set up by the state, to give priority to compensate workers for their accumulated wages, severance pay and pensions in the event of bankruptcy of an enterprise and the inability of an employer to pay, in order to protect economic life and safety.\n\nThis paper examines the Taiwan’s Arrear Wage Fund System, including the situation before and after the amendment of Article 28 of the Labor Standards Act of 2015, and presents the controversial issues in the operation of the accrual fund system, including: the order of business closure, liquidation and bankruptcy; the recognition of branch office closure; the recognition of employment relationship; the calculation of the amount of wages, severance pay and pensions that can be accrued; and the transfer of employer`s responsibility. In addition, we will examine whether the problems can be solved through case judgments in judicial practice and finally make conclusions and recommendations, in the hope that in the future, Taiwan`s wage advance fund system can be improved to truly protect workers` claims for wages in arrears.