全球化下的跨國勞動：兩岸交流過程中台籍移工勞工保險權益之研究

Globalization and Transnational Labor：A Study on the Labor Insurance Entitlement of Taiwanese Migrant Workers in China

熊彥翔(Yen-Hsiang Hsiung)

指導教授 ： 古允文

國立臺灣大學/社會科學院/社會工作學研究所/碩士(2012年)

https://doi.org/10.6342/NTU.2012.01010

摘要

台灣的勞工保險隨著政府對勞工保險之重視、勞退新制推出後的服務範疇擴大，使得制度影響的人口數量漸增，但由於經濟全球化所誕生的風險，讓跨國就業的台籍移工在勞工保險的給付請領認定、介於中國大陸與台灣的社會安全制度競合與選擇議題，都將成為台灣勞工保險制度未來發展所必須面對的重要議題。

本研究採取深度訪談法的研究設計，以正在大陸就業的台籍移工為研究對象，由於工作地點差異甚大，根據福建省在社會保障制度的發展程度與地理位置，選擇以福建省廈門市為研究範圍。本研究探討台籍移工在社會安全制度遇到的問題，分為社會公民權、勞工保險、跨國勞動的社會保障制度選擇層面。

研究發現：一、在勞工保險中的雙重納保議題，表示未來社保制度的成本將會影響台籍移工，並會直接影響雇主、受雇者本身的權益；投保薪資低報雖是受雇者與雇主自願協調下的結果，但在制度而言，則會因為投保級距的下降形成制度的財務成本負擔，此情形將伴隨人才外移的發展，形成未來的財務問題；年資計算部分，工作年數無法累計的情形會發生在聘僱於境外公司。二、在社會安全制度的競合與選擇，在中國大陸與台灣的社會安全制度的選擇，台籍移工表示目前仍多以台灣制度為優先考量，但是社會安全制度競合的情況亦可能會因為工作者到中國大陸工作的年數影響。三、台籍移工對社會公民權利觀點，對於中國大陸所釋放的領取相關福利的權利視為利益取向，對於自身社會權利實踐取向是朝向工作取向，藉由工作所獲得的薪資抽取部分稅收，盡到應盡責任。

研究建議未來在勞工保險的部分，採取雙邊協議的方式，增加勞工保險制度完整，增加台籍移工雇用身分的被保險人對勞工保險制度的信心，盡早將跨國勞動者的保險身分納入規劃勞工保險制度，以及對目前人才外移趨勢的重視。

關鍵字

全球化 ； 兩岸交流 ； 台籍移工 ； 勞工保險 ； 跨國勞動

並列摘要

Due to the government emphasizing the importance of labor insurance and the expansion of new labor pension act, the population covered under the labor insurance in Taiwan has been increasing gradually. However, some risks appear in the wake of economic globalization, especially
for those who are Taiwanese migrant workers in mainland China. They face problems such as the entitlement to labor insurance benefits and the selection of social security systems between China and Taiwan that are becoming critical issues of labor insurance system in the future.

The method of deep interview is adopted in this study, and 8 Taiwanese migrant workers in mainland China are invited to participate in. The working places of Taiwanese migrant workers are located differently and, therefore, Xiamen City, Fukien Province is chosen for research and exploration according to the development condition of social security system and its geographic
location to Taiwan. This study explores the problem of which Taiwanese migrant workers face under the requirements of the two social security systems in Taiwan and China, with focus on transnational social citizenship, labor insurance, the selection of social security systems.

The main findings in this study are as follows:
1. Issue of double indemnity of labor insurance: it means that the costs of social insurance systems in the future will influence on the benefits of both employers and employees. To avoid higher costs of double indemnity, a practical measure coordinated between Taiwanese employers and employees’ on their own free will to contribute less to labor insurance based on the wages lower
than the actual standard, gradually resulting in a systematic financial burden and a critical problem because the insured contribution rate descended and brain drained away. In regard to the calculation of seniority of insured years, the working period cannot be calculated
accumulatively if one who is hired in an offshore company.

2. As to the competition and selection of social security systems between mainland China and Taiwan, Taiwanese migrant workers express that at the present they prefer Taiwan’s system more than China’s, but, on the other hand, the selection of social security system will be also affected if they stay a longer working period in China.

3. The viewpoint of Taiwanese migrant workers to social citizenship, the right to receive the related welfare benefits from China is regarded as profit-oriented, while they see their rights to welfare more work-oriented, implying tax and contribution imposed on wage as their obligation as citizens.

This study suggests that a cooperation framework agreement should be adopted, by which to
enhance the completion of labor insurance in the globalized world. The government should secure
the trust of insured Taiwanese migrant workers in labor insurance system, adjust the labor insurance
system to cover Taiwanese migrant workers in ifferent countries, and finally take the matter of brain-draining seriously.

並列關鍵字

Globalization ； Cross-strait Interaction ； Taiwanese Migrant Workers ； Labor Insurance ； Transnational Labor

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