工資優先權

Wage Lien

黃健彰(Chien-Chang Huang)

《財產法暨經濟法》 15期 (2008/09) Pp. 195-234

https://doi.org/10.29825/PELJ.200809.0005

摘要

工資優先權能促進效率與公平，各國幾乎都有工資優先權的相關規定。在臺灣，勞動基準法第二十八條第一項規定：「雇主因歇業、清算或宣告破產，本於勞動契約所積欠之工資未滿六個月部分，有最優先受清償之權。」
本文第二部分概述工資優先權的理論；第三部分介紹工資優先權的各種限制；第四部分探討工資優先權的移轉，工資優先權爲從權利，讓與債權時，工資優先權隨同移轉；第五部分聚焦於工資優先權與抵押權或稅捐優先權問的次序關係；第六部分是結論。

關鍵字

優先權 ； 優先受償權 ； 工資優先權 ； 工資優先受償權 ； 勞動債權優先權 ； 積欠工資墊償基金

並列摘要

Wage liens can facilitate efficiency and fairness. There are regulations about wage liens in almost every country. In Taiwan, article 28-I of the Labor Standards Act provides, ”In the case of an employer winding up or liquidating his or her business or being adjudicated bankrupt, the worker shall have a preferred right to payment of wages which are payable under the labor contracts and which have been overdue for a period not exceeding six months.”
The second part of this thesis generally narrates the theory of wage liens. Part three introduces kinds of restrictions to wage liens. Part four explores the assignment of wage liens. Wage liens are accessory rights. When there is a claim being transferred, wage liens are transferred together. Part five is focused on the priority between wage liens and mortgages or tax liens. Part six is the conclusion.

並列關鍵字

privilege ； lien ； lien for wages ； wage lien ； laborer's lien ； arrear wage advance fund