勞動基準法中工資定義之法律問題研究

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题名:	勞動基準法中工資定義之法律問題研究
作者:	廖瑞涓
贡献者:	法律學研究所碩士在職專班
关键词:	工資 wage 工資定義 wage definition 勞基法第二條第三款 Item 3 of Article 2 of Labor Standards Act 獎金 bonus 津貼 allowance 經常性給與 regular payments 勞基法施行細則第十條 Artile 10 of Enforcement Rules of the Labor Standards Act 非經常性給與 irregular payments 平均工資 average wage
日期:	2011
上传时间:	2012-10-18 11:16:51 (UTC+8)
摘要:	摘要自我國勞基法施行以來，有關工資定義的爭議並未消弭，實務上所發生諸多工資之勞資爭議，多係雇主為節省人事成本之負擔，調整其工資結構內涵及巧立名目以規避法律規定，然而卻損及勞工權益。探其原因，係工資定義在法規範上的不明確，尚無相關判例可資依循，以致勞資雙方、行政機關、司法機關及學界均有各自不同之解讀。因此，工資定義之法律問題，係值得探討之重要議題，深具研究之價值。本論文將探討我國行政主管機關、學界、司法實務判決闡釋工資定義之見解，雖各自解讀，卻未盡相同。事實上，整個工資定義之爭點乃聚焦於「經常性給與」一詞及其由該詞衍生之施行細則第十條規定所列各款之「非經常性給與」，故當工資定義規定未臻明確，致於適用上發生工資認定之疑義時，除文義解釋、論理解釋外，回溯法制當時之立法原意亦是一種必要之真相探討，藉由歷史解釋及目的解釋加以釐清，探求其立法之原意，以資闡明。再者，司法實務上累積相關判決為數不少，如能將其類型化整理，並融合相關行政函釋及學界見解，嘗試歸納出具體客觀之認定基準供參考。 Abstract The disputes over the wage definition never stop since Labor Standards Act was executed. Most disputes arise from the intention of employer to reduce the burden on human resource expense. They adjust the structure of salary detailed list and give the different kinds of fake name with “irregular payment” to escape their legal obligations, while damaging the right of employee as a labor. The problems are caused by the ambiguous definition of wage and no convincing legal precedents to follow in the current practice. The definition of wage is interpreted differently among employers, employee, administrative governing authorities, judicial authorities, and academic scholars. Therefore, it is important to clarify the definition of wage from law enforcement perspective, and possesses the high research value. This study first explores the legal cases on the definition of wage from different agents, including administrative authorities, judicial authorities, and academic organizations. In fact, the disputes are all focused on the“regular payments” of Item 3 of Article 2 of Labor Standards Act and “irregular payments” defined in Article 10 of Enforcement Rules of the Labor Standards Act. In addition to the grammatical and logical interpretations to clarify the disputed definition of wage, it is also important to explore both historical and teleological interpretations to understand the origin of the law of the wage definition. In this study we also categorize the numerous legal cases of relevant sentences with the additional help from administrative explanations and academic research publications. Lastly, this study attempts to conclude objective references to resolve the legal issues arising from the disputed wage definition.
显示于类别:	[法律學系暨法律學研究所] 博碩士論文

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