勞基法中退休與資遣法制之研究

A Study of the Pension and Paying-Off System in the Labor Standards Law

我國目前係採取雙軌制之退休制度，以具有強制性之勞基法之企業退休金補充勞保條例老年給付之不足，但是理想上，將來應是採行如德國般之三柱理論，加強私人的預護。至於退休金的法律性質應不是贈與或延付工資，而是具有照扶性質與薪資性質之雙重性格。為確保勞動者之權益，不問是雇主對於勞動者之終止契約、勞動者之自行辭職、甚至是雇主無支付能力而歇業、清算或破產，司法與立法機關均有必要積極形成退休金期待權之觀念。資遣費具有延續薪資收入、避免雇主任意解僱及發放部分退休金之功能，而其法律性資可區分為補償費及損害賠償兩種。而無論係民營企業或公營企業之勞動者，如其涉及企業改組或轉讓時，均應採取由新雇主承受原雇主之權利義務，令勞動契約繼續存在，現行勞基法第20條以之構成資遣之理由，主法並不恰當。

Currently, a two-tier pension system is in effect in the Republic of China, wihta compulsory corporate pension stipulatedby the Labor Standards Law ascompensationfor an inadequateold-agepensionregulatedunderthe Labor InsuranceStatute.Idealistically, athree-pillarsystemwithemphasison private precautions like that in Germany should be implemented in the future.A pensionin termsof lawhasthedualnatureof a fringebeneefitandwage.It isneither gift nor deferred wagein nature.It is necessary thatthe Justice Yuan andJegislativeYuanshouldactivelypromotetheformationof theright expectationofpensionin orderto safeguardlaborers'right.Ifemployers terminatelaborcontracts, laborersresign automatically;or employersclose' businesses, go into liquidation or bankrupt on account of employers' insolvency, employees have claim to pensions.A severance pay functions as continuationof wage income and partial pension. Employers under the burden of severance pay are less likely to dismissemployeesat their discretion.The nature of severance payby lawconsistsbothnotionsof compensationandindemnity.Incaseof organizationalreformsor ownership transfersforbothprivateand publicenterprrises, new employersshouldassume their predecessors'rightsand obligationswith respect toemployees. Therefore, labor contracts still hold good. According to Article 20 of the Labor Standards Law, corporate reform constitutes a cause for dismissal. The enactment of such an article is inappropriate.