我國特別休假制度之發展與檢討－以勞動基準法107年相關規定修正前後之實務見解為分析對象

我國特別休假制度，經工廠法於民國18年建立，後為勞動基準法於民國73年制定時納入，歷經32年後，終於在民國105年12月21日修正，並於民國106年1月1日實施特別休假新制；隨後又在107年1月31日修正新增特別休假遞延規定，並於同年年3月1日施行，至此勞動基準法自制定以來有關特別休假最大的一次變革，終告一段落。　　因本次特別休假修法變動內容甚鉅，包括：降低取得特別休假之年資門檻、增加勞工可取得特別休假之日數、特別休假排定權歸屬之確立、雇主告知及通知義務之課予、應休未休日數一律折算工資、舉證責任之釐清以及特別休假遞延次一年度休假之開放等，對於整體社會勞雇關係不啻為一次重大衝擊，為了解此次修法之後續效應，本文以勞動檢查實務案例為對象，探究此次修法對於勞雇雙方之間特別休假制度的實施上有何發展與影響，並觀察雇主及事業單位在特別休假新制上有何適用困境，並試尋求解決之建議。　　為達上述研究目的，本文擬藉由文獻之蒐集整理，歸納我國特別休假107年勞動基準法相關規定修正前後制度之相關內容、爭議及學說、實務見解，並配合勞動檢查實務資料、訴願及訴訟案件之分析，從中檢討特別休假新制有無不足或可優化之處，從而對現行制度提出改善建言。

關鍵字

勞動基準法；特別休假；年假；休假排定；未休假工資

並列摘要

The institution of annual leave in Taiwan was established by the Factory Law in the 18th year of the Republic Era, and was later incorporated into the Labor Standards Act, which was enacted in the 73rd year of the Republic Era. After 32 years, it was finally amended on December 21 of the 105th year of the Republic Era, and the new institution of annual leave was implemented on January 1 of the 106th year of the Republic Era. Subsequently, the institution of deferred vacation was amended on January 31 of the 107th year of the Republic Era, and the institution of deferred vacation was implemented on March 1 of the 107th year of the Republic Era. So far, the biggest reform of the annual leave since the Labor Standards Act was enacted has come to an end. 　　The amendments to the annual leave law are very significant, including the lowering of the seniority threshold for obtaining annual leave, the increase of the number of days that workers can obtain annual leave, the establishment of the vesting of the right to schedule annual leave, the imposition of the employer's obligation to inform and notify, the calculation of wages for all days that should be taken, the clarification of the burden of proof, and the opening of the deferral of annual leave to the next year's leave, etc. These have significant impact on the overall labor-employer relationship. In order to understand the subsequent effects of the amendments, this paper explores the development and impact of the amendments on the implementation of the annual leave system within the relation of employers and employees, and observes the difficulties of employers and business units in applying the new annual leave system, and tries to find suggestions to solve the problems. 　　In order to achieve the above-mentioned research objectives, this paper intends to summarize the relevant contents, controversies, and doctrinal and practical opinions of the annual leave system in Taiwan before and after its implementation in the 107th year. Further, it intends to review whether there are any shortcomings or areas for improvement in the new annual leave system by analyzing the practical data of labor inspections, petitions, and litigation cases, so as to suggest improvements to the current system.