損益相抵與職業災害勞工保險給付：以勞保給付年金化後之爭議問題為中心

Adjusting Workers Accident Insurance Benefits and Damages： Shall the Future Pension Benefits be Deducted from the Amount of Damages Awardable against the Employer?

我國勞工遭受職業災害時，除可申請職災補償外，於符合民法上的要件時，尚可請求雇主負民事損害賠償責任。惟我國勞基法或勞保條例，就職災勞保給付與雇主民法上的賠償責任間的抵充規定，並未加以規範。則此時，雇主可否依民法第216條之1，主張損益相抵，要求應自受災勞工請求之賠償金額，扣除其所受領之職災勞保給付，實不無疑義。再者，隨著勞保給付年金化的實施，因年金總額無法事先確定，則雇主欲主張損益相抵時，應如何計算扣除之金額亦有進一步探討的必要。

Worker accident victims may litigate the liability for damages of certain employers who have civil responsibility, and the amount of workers' accident insurance benefits will be deducted from the amount of damages awardable against the employers. However, the introduction of pensions into workers' accident insurance, under which a yearly pension is received by the accident victim, raised the question of how future pension benefits are to be treated in the adjustment of workers' accident insurance benefits with damages.