德國與芬蘭工時帳戶制之比較研究-兼論我國實施之可能性

A Comparative Study of Working Time Account Systems between Germany and Finland- Currently Discuss the Feasibility of Its Application in Taiwan

黃詩婕(Shih-Chieh Huang)

指導教授 ： 許繼峰

國立中正大學/社會科學院/勞工關係學研究所/碩士(2015年)

摘要

我國於2008年遭遇全球金融風暴，企業實施無薪假措施，引起許多爭論，有學者建議，我國似可仿效歐洲國家的作法採取工時帳戶制。在德國，雇主認為該制度的施行增加了公司設備與機械的使用率而使競爭力提升；在芬蘭，雇主認為可以減少加班費的支出，亦能提高生產效率與減少裁員，有助於企業的盈利能力。員工則認為，雖然無法獲得延長工作時數的工資，卻能增加自我支配的時間與增進工作與生活的和諧度，故工時帳戶制是能被接受的。
目前我國工時制度發展情況僅有變形工時能作零星的調配與安排，較無彈性，而且我國對於工時帳戶制之相關研究實屬稀少。因此，本研究探討德國與芬蘭的工時帳戶制度，瞭解其相關規範與實際運用情況及兩國差異，同時進一步透過文獻分析與訪談討論台灣實施工時帳戶制之可能性。
本研究有以下發現：
1. 德國「工作時間法」較芬蘭「工作時間法」彈性；
2. 德國與芬蘭集體協商工作時間的制度完整；
3. 德國工時帳戶制的操作要素由團體協約或企業協定內容，芬蘭則是在法律框架下進行團體協約與地方性協議訂定內容；
4. 德國工時帳戶制實際累存與預借工作時數上限較芬蘭高；
5. 德國工時帳戶制使用的模式較芬蘭多且使用情況德國也高於芬蘭；
6. 我國可適用工時帳戶制。

關鍵字：彈性工時、彈性上下班、工時帳戶制

關鍵字

工時帳戶制 ； 彈性上下班 ； 彈性工時

並列摘要

In 2008 the financial tsunami devastated our country’s economy. In order to save the economy, the enterprises implemented unpaid leave programs. Some scholar suggestion of the Taiwan should be follow the European countries use working time accounts. Practically, the German employer was believed when enterprises use the working time accounts system that increases equipment and machinery utility rate and competitive. Finland for the employer thought use working time accounts would be adopted to result in decreased spending on overtime premium, increased productivity and less need for layoffs. The employee was accepted use working time accounts system even though enterprises use the working time accounts system were resulting in reducing employee’s salaries, but can increases self the time domination and balance work and family.
　　Due to our country's current policy of working hours developments, the only adjustable work schedule can arrangements and deployment that were inflexible. Because of the research for working time accounts system in our country was scarce, therefore, the study attempts to explore the working time accounts of Germany and Finland, went to understand working time accounts whether have any question, actual situation and differently. Furthermore, the research want to through literature review and interviews to understand implementation possibility of working time accounts in Taiwan. Major findings are following:
1. In Germany, the Working Hours Act was more flexible than Finland；
2. Germany and Finland collective bargaining system of working time were complete；
3. In Germany, the working time accounts to establish operational elements was based on the collective agreement or enterprise wide bargaining, In Finland, to establish operational elements was by collective agreement or local agreements；
4. In Germany, the actual credits or deficits upper limit of work time was much higher than Finland；
5. In Germany, the pattern of working time accounts was much more than Finland, and high uptake of working time accounts；
6. Taiwan implementation possibility of working time accounts.

Keywords: flexible working hours, flexible working schedule, working time account

並列關鍵字

flexible working schedule ； flexible working hours ； working time account

參考文獻

經濟部投資業務處，2013，《德國投資環境簡介》，台北：經濟部。

國家發展委員會，2006，《台灣經濟結構的轉型與願景之研究》，台北：台灣經濟研究院。

陳月里，2012，〈彈性工作時間之勞資關係與人力資源管理〉，國立中央大學人力資源管理研究所碩士論文，未出版。

陳志勇、許繼峰，2012，《工作與家庭平衡政策之探討》，台北：行政院勞工委員會勞工安全衛生研究所。

魏俊明，2003，〈台灣與德國工作時間制度之比較－以工時彈性化為中心〉，中原大學財經法律學系碩士論文，未出版。