企業因應勞退新制可行措施之探討－以台灣南區為例

Initial Investigation of Appropriate Strategy for New Retirement Regulations of Labor Standards Act for Business in South Taiwan

蔡明錦(Ming-Jin Tsai)

指導教授 ： 林清泉

崑山科技大學/商業管理學院/企業管理研究所/碩士(2006年)

摘要

在勞工意識高漲的今日，現有的勞工退休金制度已不能滿足勞工的需求。政府也欲積極改善台灣勞工生活，因而在九十三年六月三十日通過勞動基準法的新制勞工退休金條例(勞退新制)，並將於九十四年七月一日開始實施，希望能增加對勞工的保障。不過這也使得企業主將面臨新的負擔，將增加企業營運的成本。因此，本研究探討在勞退新制實施下，企業有哪些可行的因應措施，以及員工、公司屬性是否與企業因應新制所採取的措施有關聯。
探討研究問題以及實際問卷調查與歸納結果並分析說明，將研究分析結果整理、建議，希望能提供企業、勞工、學術研究及管理實務之學術參考和幫助為本研究之目的。
以問卷調查方式，收集有效問卷並進行SPSS 10.0進行資料處理，將人口統計部份作敘述性描述，以及變異數分析等統計方法來分析研究結果。
研究結果：
1.根據文獻探討，企業因應新制措施可包括：降薪、部分外包、資遣或裁員、浮動薪資(低底薪加高獎金)、以約聘契約，聘請員工、縮減福利獎金或將獎金門檻提高、關廠或遷廠、員工自由選擇退休金制度、合併政策及其他措施。
2.員工性別、年資、教育程度、職務與企業因應勞退新制措施有顯著關聯。
3.公司規模、行業別與企業因應勞退新制措施有顯著關聯。

關鍵字

勞退新制 ； 勞動基準法

並列摘要

Due to the rising of labors’ rights consciousness and the rights protect improving of labors. Consequently, the Council of Labor Affairs renewed the retirement regulations of Labor Standards Act to provide more rights protection and improvement interests of labors’ in June 30, 2004. The new retirement regulations of Labor Standards Act will forcible implement after July 1, 2005. In sense, the implement of new retirement regulations of Labor Standards Act will increase business operational cost. Therefore, the present study tried to provide some appropriate strategies for business to match the new retirement regulations.
Probe into study the question and actual questionnaire investigation and summary the result and analysis, generalize study the analysis result and propose, hope offer academic reference to the business, laborer, academic research and management practice and help that is this research the purpose.
The present study employed questionnaire investigation, collect the effective questionnaire and carry on SPSS 10.0 to deal with the data.
The present study obtained the following results:
1.According to the literature discussion, because business the feasible measures include : Lower salary, out sourcing, reduce the staff , float wages (low base pay increase bonus ) , contract employee, reduce welfare bonus, imprison factory or move to the factory, staff can freedom to choose pension system, amalgamate policy and other measures .
2. The feasible measures of business have relation with Staff's sex, service seniority, education degree and function of office.
3. The feasible measures of business have relation with business the scale and trade leaving.

並列關鍵字

New retirement regulations of Labor Standards Ac ； Labor Standards Act

參考文獻

于泳泓(民94年1月)，企業因應勞退新整體規劃指南(中)－因應措施之準備與規劃，會計研究月刊，67-90。

Lachance, M., Mitchell, O. S., and Smetters, K. (2003). Guaranteeing Defined Contribution Pensions: The Option to Buy-Back a Defined Benefit Promise. The Journal of risk and insurance, 70 (1), 1-16.

Thomson, A. (1995). The contingent workforce. Occupational Outlook Quarterly, 39(1), 45-48

中文部份

尤素芬(民82)，由華勒斯坦世界體系理論談台灣地區關廠現象的產生，勞工之友雜誌，516，28-31。