| 摘要: | 中文摘要
勞工退休金滯納金的產生，係因雇主延遲繳納勞工退休金所致，如勞工退休金滯納金逾期仍未繳納，則產生公法上之債權，主管機關將移送行政執行，惟如行政執行不到財產，勞工保險局也只能拿到債權憑證，即使雇主仍在營運中也無法行政執行。惟對雇主之公司因已不存在致執行不到或無財產可執行之問題，若可在產生勞工退休金費用之同時，另為雇主建立墊償制度，於因逾期未繳納時優先償還勞工退休金以免起徵滯納金，以增加預防性功能。另雇主未按時繳納勞工退休金所受責任筆者認為應再加重，即目前勞工退休金滯納金僅規定加徵勞工退休金之一倍，表面上是雇主之公司規模越大所負責任越重，但對勞工而言雇主遲延繳納利息並未算入至勞工退休金滯納金加徵之一倍內，所以勞工退休金所生財產上之損害，並不小於雇主遲延繳納所受之行政處罰，故未按時繳納勞工退休金除滯納金外可參考使用牌照稅法第25條及第28條加徵罰鍰，滯納金係補償雇主因遲繳勞工退休金致勞工所受損害之補償用，罰鍰則是雇主遲繳勞工退休金所受之處罰。
關鍵字：勞工退休金、勞工退休金滯納金、罰鍰、行政執行、公法上金錢給付義務、行政罰
Abstract
The belated surcharge of labor pension fund is derived from overdue payment of employer. If the belated surcharge of labor pension fund is not paid on time, creditor’s right under public law will be created and the competent authority will transfer the competent authority to administrative enforcement. However, in case that property is unavailable through administrative enforcement, the Labor Insurance Bureau could get the certificate of obligatory claim only without doing administrative enforcement even the employer is still in operation. Regarding the issue that the property cannot be executed or unavailable because the employer’s company has already disappeared, the arrear wage payment system could be established along with the labor pension fund to avoid belated surcharge by settling the labor pension fund when it is not paid on time for prevention. In addition, the author considers that the employer shall take aggregated responsibilities for failure to pay labor pension fund on time, that is, current belated surcharge of labor pension fund is additional single labor pension fund only. Superficially, the bigger the company, the greater the responsibilities. However, the interest of overdue payment is excluded from the belated surcharge of labor pension fund, and therefore the property damage suffered by workers is greater than the administrative punishment received by the employer for overdue payment. Therefore, in addition to belated surcharge, the additional fine as set forth in article 25 and article 28 of Vehicle License Tax Act could be referred to the overdue payment. The belated surcharge may compensate the damage suffered by the worker from overdue payment of labor pension fund, and the find is punishment to the employer for overdue payment of labor pension fund.
Keywords: labor pension fund, belated surcharge of labor pension fund, fine, administrative enforcement, monetary payment obligation under public law, administrative fine |
