2008年全球金融風暴後至現今的歐債危機,台灣企業實施無薪休假的措施,已經變成資方因應經濟不景氣、降低經營風險與操控人事成本的有效方法,成為現在勞資關係中的常態現象。因此於法律規範、理論、行政機關解釋、司法實務與實際的整體利益衡量上,皆有釐清與探討無薪休假相關問題之必要。 本文首先探討無薪休假的歷史背景、利弊得失、意義、法律性質、與留職停薪及部分時間工作之差異、行政機關的因應措施;其次,就企業於訂單減少而片面停工時,工資支付危險分配的問題予以討論,並進而以德國經濟風(危)險理論(Wirtschaftsrisiko)對工資危險之分析。再者,探究無薪休假所引起的勞動權益等等議題,希望能從這些問題中獲取寶貴經驗。最後,聚焦於搭配運用無薪休假薪資補貼(縮短工時工作補貼)制度作為解決無薪休假的途徑,抑制雇主的解僱行為,並藉由德國縮短工時工作(Kurzarbeit)制度的內容以及實施縮短工時工作津貼(Kurzarbeitgeld)的經驗,作為我國僱用安定措施改進的方向,有助於我國未來在研訂相關配套機制或修訂上之參考,使雇主節省在景氣回春後重新僱用與訓練勞工的成本,而勞工仍可以維持工作,減緩無薪休假對勞工衝擊與社會問題,達到勞、資、政三贏的局面。
From global financial crisis in 2008 to Europe debt crisis nowadays, The measure of implemented unpaid leave is to become the effective way to response economic recession, reducing risks and monitor labor costs in Taiwan Businesses. It also becomes normal phenomenon between labor relationship is. It is necessary to clarify and consult with related unpaid leave issues on the basis of legal norm, theory, administration interpretation, judicial practice and general actual interest. First, this paper investigates history background, advantages and disadvantages, legal nature, meaning, leave without pay, difference of partial working, administration corresponding measures in unpaid leave. Second, it discusses with the issue of risk of wage payment when businesses shut down unilaterally because of orders decline. And then it analyses that economic risk theory is to wage danger in Germany businesses. Furthermore, we hope to obtain valuable experience in labor rights from unpaid leave. At last, focusing on making use of short-time compensation program is a way to solve unpaid leave, restrain employers from dismissing. And by contents and implementing experience of short-time system in German, they will be as prospects of employment of stability measure in Taiwan and set up complementary measures helpfully for reference in the future. They will be helpful that employers can reduce the cost of reemployment and training when the economy revives, employees can keep working, and it can slow down impact on employees based on the win-win situation of employer, employee, and political party.