论文部分内容阅读
台湾地区于1984年制定的劳动基准法之所以不断引发争议,其主要症结在于强制性的资遣费与退休金,亦即强制性的企业社会给付。企业社会给付是否应该在劳动基准法中规定?若应该,企业社会给付应有何等类别?何等程度?亦即,应有何等界限?针对这些问题,本文在分析了劳工的社会保障需求及其保障手段这一基本问题的基础之上,着重探讨了企业社会给付的本质、任务、界限与原则。本文认为,企业社会给付有其必要与意义,但是,企业社会给付也有其界限而不能过度期待。企业社会给付应以企业能力得以期待为限;不应以牺牲企业的经济自由为代价,亦即不应有将劳工的社会风险转化为企业经济风险的制度设计;以及应以成本得以预估、控制为限。同时,除了将绝对必要的企业社会给付列为公法强制之外,在既有社会保障制度之上仍应有自愿性企业社会给付的发展空间。
The reason why Taiwan’s Labor Standards Law was enacted in 1984 is constantly controversial. The main crux of the problem lies in compulsory severance pay and pensions, that is, mandatory corporate social payments. If so, what should be the categories of corporate social benefits? To what extent? That is, what should be the boundaries? In response to these issues, this article analyzes the labor social security needs and their protection Means the basis of this basic issue, focusing on the nature of corporate social pay, tasks, boundaries and principles. This paper argues that corporate social payment has its own needs and significance. However, corporate social payment also has its limits and can not over-expect. The social benefits of enterprises should be limited by the ability of enterprises to look forward to expectations. They should not be sacrificed at the expense of the economic freedom of enterprises, that is, there should be no institutional design that transforms the social risks of labor into the economic risks of enterprises and should be estimated at cost. Control is limited. At the same time, in addition to obligating the socially necessary corporate social services as mandatory public law, there should still be room for development of voluntary corporate social contributions above the existing social security system.