| 摘要: | 企業績效掛帥，雇主巧立各種給付名目以低底薪高獎金之複雜薪資結構，期透過獎金或福利的名目混淆該給與之法律屬性，尤其我國商業慣行之三節獎金及年終獎金給與，均無非是企業規避相關工資法令規範以降低勞動成本，蓋因獎金之法律性質是否為工資或恩惠性給與之認定，與勞工是否具有該獎金之請求權及納入平均工資計算基礎有緊要連動關係，影響勞工權益甚鉅，因此，對於獎金法律性質之認定原則？乃至於工資的判斷標準，有必要予以釐清。
依據勞基法第2條第3款工資的定義「指勞工因工作而獲得之報酬；包括工資、薪金及按計時、計日、計月、計件以現金或實物等方式給付之獎金、津貼及其他任何名義之經常性給與均屬之。」，可知獎金亦得為工資屬性之給與，此與勞基法第29條依盈餘為要件分配之年終獎金，即使勞雇間有契約約定，仍屬恩惠性給與之本質不同，由此觀察下，在勞基法下以獎金為名之給與其法律性質有二元化之區別。
本文擬透過歸納相關文獻資料、近十年司法判決，及訪談勞資爭議調解人、勞工行政人員及工會代表等，並運用問卷調查事業單位人資與勞工等方式蒐集相關資料，另輔以美國獎金認定原則為參考，嘗試探討分析後整理出一認定原則供參。而我國商業界慣行發給的三節及年終獎金，雖原則上認定為恩惠性給與，但在特定條件下，應依據個案事實認定之，如勞雇間以契約、工作規則、公告、承諾、企業習慣、團體協約或獎金發放辦法等約定者，雖不必然屬於工資，但若依該約定之本質符合勞動對價或經常性給與之工資意義者，其性質應屬工資，且不得逕以勞基法施行細則第10條之規定排除，反之，則為恩惠性給與。
Enterprise performance is in command. Employers cleverly set up a complex salary structure with low base salary and high bonus in various forms of payment. It is expected to confuse the legal nature of the payment through the name of bonus or welfare, especially the Taiwan's New Year, Dragon Boat, Mid-Autumn Festival's Monetary gift and year-end bonus (hereinafter: monetary gifts and bonuses) given in my country's commercial practice. It is because the company evades the relevant wage laws and regulations to reduce labor costs, because whether the legal nature of the bonus is a salary or a favor is determined, and it is closely related to whether the worker has the right to claim the bonus and is included in the calculation basis of the average wage. Labor rights are huge, so what is the principle for determining the legal nature of bonuses? Even the criteria for judging wages need to be clarified.
According to the definition of wages in Article 2, Paragraph 3 of the Labor Standards Law, bonuses can also be given as salary attributes. This is the same as the year-end bonus distributed according to the surplus as an element in Article 29 of the Labor Standards Law. Even if there is a contract between the employer and the employee, It is still a kind of favor that is essentially different from it. From this observation, there is a dualistic difference between the legal nature of giving in the name of bonuses under the labor-based law.
This article intends to summarize the academic theories, administrative interpretations, opinions on the definition and determination principles of wages in judicial practice judgments, and interview labor dispute mediators, administrators, and labor unions. We will try to discuss and analyze and hope to sort out objective recognition principles for reference. Monetary gifts and bonuses are recognized as welfare measures in principle, but under certain conditions, they should be determined on the basis of individual facts, such as labor-employer contracts, work rules, announcements, commitments, enterprise Conventions, group agreements, or bonus payment methods, etc., do not necessarily belong to wages, but if the nature of the agreement conforms to the meaning of labor consideration or regular wages, its nature should be wages; otherwise, it is welfare. |
