勞工債權優先受償保障之探討

A Discussion on the Protection of Labors’ Priority Creditor Rights

林慶和(Chin-Ho Lin)

指導教授 ： 馬財專

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

我國勞動基準法於1984年制定施行31年來，第28條雖明定工資優先權及積欠工資墊償制度範圍，惟因債權順序劣於稅捐與擔保物權之後實現，以及高度限制墊償範圍，屢遭各界訾議。至2015年2月4日修正公布之勞基法第28條已明定提升勞工債權受清償順位與擔保物權之債權相同，並擴大墊償範圍納入舊制退休金及新舊制資遣費合計6個月平均工資。本研究以工資優先權變革為基礎，探討勞基法「有最優先受清償之權」能否確保債權獲償，積欠工資墊償基金擴大墊償範圍，對政府、勞工、雇主及銀行之間所涉連動影響，作為評估勞工債權應否享有排他優先權而優先於一切債權及抵押權。
本研究採用之取樣方法為「立意抽樣」，以半結構式之質性訪談法，研究對象為勞動法領域專家學者、行政與立法部門，以及事業單位等代表。本研究發現，舊勞基法高度限縮「工資優先權」清償順位與過度限制「積欠工資墊償基金」墊償範圍，其次，現行法對於各利益人之間連動影響，包括雇主成本與轉嫁勞工、銀行緊縮融資與赤道原則適用、道德風險，以及墊償基金呆帳等顧慮，仍待施行後實際結果來驗證。
研究亦發現，保護勞工權益並不能無限上綱，在追求勞工債權保障之際，仍須考慮「國家施政」與「國民福祉」之間存在公益均衡關係，恕難將債權順位提升至最高清償地位。尤其稅捐之徵收全面讓步，影響所及上至國家運作、國防軍力，下至民生經濟及公共建設。此外，社會保險費率常因給付結構的變革和擴充而須適時重行調整與精算，否則財務不足支應。
本研究建議，為防制雇主惡意積欠工資、退休金及資遣費，轉嫁積欠工資墊償基金支付之道德風險，勞動部宜制定刑事罰則，建立積欠工資墊償制度定期精算評估時期之法制化，並建議參考美國制度每年進行一次精算評估工作，以資精確預測基金長期墊償能力，同時師法吹哨者(whistleblower)機制，完足保障勞工請求墊償勞工債權之權益。

關鍵字

工資優先權 ； 積欠工資墊償基金 ； 勞動基準法第28條 ； 勞工債權

並列摘要

It has been 31 years since the enactment of Taiwan’s Labor Standards Act. Although Article 28 regulated the priority of creditor rights of workers to receive their remaining amounts owed to them as well as the scope of arrear wage payment system, yet due to the priority sequence of tax and mortgage rights before the creditor rights of workers and the high limitations on the arrear payment system, the contents were criticized by different circles. The amendment of Labor Standards Act promulgated on February 4, 2015 regulates the creditor rights of the workers shall be regarded equal to the creditor rights of those with mortgage rights, pledges or liens of the top priority as well as the expanded scope to include pensions in the old retirement system and severance pay required by the old and new system at the accumulated amount of the average six-month wages. This study based on the change of the priority of the creditor rights of the workers examines whether “the top priority of compensation and right of pursuit”of the Labor Standards Act guarantee the creditor rights of the workers as well as the related impacts of the expanded scope of Arrear Wage Payment Fund on the government, workers, employers, and banks as the evaluation for whether the creditor rights of the workers shall be regarded equal to the creditor rights of those with mortgage rights, pledges or liens of the top priority.
This study adopts “purposive sampling” as well as semi-structural qualitative interviews to investigate experts and scholars, administrative and legislative departments, and business representatives in the field of Labor Standard Act. This study finds the strict and excessive limitations imposed on “the priority of the creditor rights of workers” in the old version of Labor Standards Act as well as the scope of “the Arrear Wage Payment Fund.” Second, the amended Act has the relevant impacts on each stakeholder including the concerns such as transfer of employers’ costs to the workers, tightened financing of banks and the application of equator principles, moral risks, and bad debts in the Fund that need to be proved further after future implementation.
This study also discovers that there should be limitation on the protection of the rights of workers. We still need to consider the balance relationship between “national polices” and “the public welfare.” The creditor rights of workers should not be the first priority in terms of solvency. In particular, the concession of tax payment affects the operation of a nation state, defense and military power, the economy, and the infrastructure building.Furthermore, the social insurance fee rate needs to be adjusted and precisely calculated due to the change of payment structure and scope expansion or there will be no sufficient financial resources.
This study suggests that in order to prevent the employers from not paying salaries, pensions, and severance and deferring the payment responsibilities to the Arrear Wage Payment Fund, the Ministry of Labor should enact rules and regulations to precisely calculate the wage payment owed and paid to workers through the Fund periodically and it is suggested to refer to the annual precision calculation work done under the US system to accurately predict the long-term solvency of the Fund. At the same time, the whistleblower mechanism of arrear wage payment system should be developed to fully safeguard the creditor rights of workers.

並列關鍵字

Arrear Wage Payment Fund ； Creditor Rights of the Workers ； Article 28 of Labor Standards Act ； Top Priority of Creditor Rights of Workers

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