論我國勞工保險被保險人紓困貸款制度之存廢

The Abolishment and Existence of the Insured Person Hardship Loan on the Labor Insurance in Taiwan

張琦玲(chi-ling chang)

指導教授 ： 陳櫻琴

中原大學/商學院/財經法律研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900812

摘要

民國90年間，國內、外經濟景氣低迷，失業率不斷攀升，許多勞工面臨經濟上窘境，為使勞工保險基金比照商業保險機制，讓勞工在財政困難時能辦理個人紓困貸款，使勞工保險被保險人可以提前動支老年給付，最後再以保險給付抵銷之，我國於92年修正勞工保險條例第67條第1項第4款，增列勞保基金得用於被保險人貸款。
我國自92年起開辦勞工保險被保險人紓困貸款，迄98年1月底，申貸人數58萬人次，核撥金額638億元。惟未按期繳納貸款本金及利息人數10萬餘人，逾欠金額達95億元，逾欠比率約18.61％。
因勞保條例第29條第1項但書規定，勞保被保險人有未償還勞保紓困貸款係以保險給付抵銷之。以此觀察，勞保紓困貸款人數不可謂不多，辦理時可否達到政策目的，提供勞工一時急難之需？惟勞保紓困貸款逾欠比率偏高，將來倘以被保險人之保險給付抵銷欠款，對勞工發生保險事故時經濟生活保障是否足夠？又未償還保險給付是否一定能以保險給付抵銷？
本研究從勞保及勞工退休基金之功能及性質，探討不同勞工退休基金辦理紓困貸款之優缺點，並分析紓困貸款制度對全體或個別勞工退休生活保障等之影響。分析以全體共有之勞保基金辦理個人紓困貸款，在法規適用及實務運用上面臨之困境，並希借鏡新加坡公積金制度及美國401（K）退休金制度辦理辦理紓困貸款之經驗，提出我國以退休基金辦理紓困貸款之研究結論、政策建議及法規之修法意見。

關鍵字

勞保紓困貸款 ； 紓困貸款 ； 勞工保險 ； 行政契約 ； 雙階理論 ； 新制勞工退休基金

並列摘要

The global and domestic economic downturn in the 2001s caused unemployment rates to be on the rise; as a result, many labors face financial difficulties. In reference to the commercial insurance mechanism, the objective of labor insurance is to provide individual hardship loan to those who are in need. Therefore, insured persons of the labor insurance may apply for old-age benefits in advance, which will be deducted from insurance benefits later on.In 2003, Subparagraph (4), Paragraph 1 of Article 67 of the amended Labor Insurance Act stipulated that the labor insurance fund may be put towards loans for insured persons.
Since 2003, the government started promoting hardship loans for insured persons under the labor insurance program. Until January 2009, there are 580,000 applicants to the program, with a total of NT$63,800 million loans approved. However, around 100,000 applicants failed to submit principle and interest payments in time, and the amount of deficiency reached NT$9,500 million, equivalent to a deficiency ratio around 18.61%.
In addition, the proviso of Paragraph 1 of Article 29 of the Labor Insurance Act stipulated that an insured person who has not repaid interests on aloan shall have the amount deducted form insurance benefits claimed by the insured person or other beneficiaries. As a result, there are quite a lot of applicants to he hardship loans under thelabor insurance program. Could we accomplish policy objectives of assisting those temporarily in need? Since the deficiency ratio of hardship loans under the labor insurance program is relatively high, if unpaid amounts are deducted from insurance benefits claimed by the insurance person in the future, would labors be financially secured in case of the occurrence of a contingency covered by the insurance? Could insurance benefits not yet repaid be fully deducted from insurance benefits?
The paper dicusses the function and feature of the labor insurance fund and labor pension fund, distinguishes the advantages and disadvantages of different hardship loans under the labor pension fund, and analyzes how hardship loan programs affect the security for entire or individual retired labors. The paper studies potential obstacles in practice or law applications when individual hardship loans are under a shared labor insurance fund; I also study the accumulation fund system in Singapore and 401(K) plan in the United States as references to hardship loans. Lastly, I propose my conclusion, policy suggestions and recommended law amendments regards to hardship loans under the labor insurance fund and the labor pension fund.

並列關鍵字

labor insurance ； labor pension fund ； hardship laons

參考文獻

19.孫迺翊，憲法解釋與社會保險制度之建構-以社會保險相互性關係為中心，台大法學論叢，第35券第6期，95年11月，頁241-290。

2.江嘉琪，行政契約關係與行政處分之容許性，律師雜誌，303期，2004年12月，頁60-70。

13.林明昕，行政契約法上實務問題之回顧-兼論公、私法之區別，國立中正大學法學叢刊，2005年4月，頁253-296。

17.符寶玲，退休基金制度與管理，華泰文化事業股份有限公司，2005年1月。

10.李旭銘，採購行為與雙階理論（下），法令月刊，第54卷第6期，2003年5月，頁31-42。