臺灣工時豁免相關法規與實務運作現況淺析

An Analysis of Relevant Regulations and Practices of Working Hours Exemption in Taiwan

本文透過國內外文獻與資料之研析與彙整，檢視自90 年代起國內陸續公布修正之勞動基準法第84 條之1 的適用工作者之施行與增刪之相關背景，以及國際相關法規執行之發展趨勢與沿革，並針對歷年有關勞動基準法第84 條之1 的工作者之相關爭議與訴訟爭點，加以討論相關法規於實務面運作之概況與可能衍生爭議的原因；而後並針對主要縣市地方主管機關公布之勞動基準法第84 條之1 的適用工作者之核備名單，以及深度訪談結果，加以檢視並歸納彙整現階段勞動基準法第84 條之1 相關法規與實務運作的效益與觀察，作為國內工時豁免相關制度之未來發展規劃與修正建議之背景與參考。

By means of the analysis and review of literature and materials, this paper draws from the relevant background of the implementation, addition and deletion of applicable workers of Article 84-1 of Labor Standards Act. By referring to the implementation of relevant international regulations, the practical operation and revision of major countries, we summarize the benefits and observations of relevant regulations and practical operations of Article 84-1 of Labor Standards Act, as the future planning and reference of the working time exemption. The main findings and conclusions of the research are as follows: 1. Major countries have recently adjusted and revised the application of working time exemption due to practical needs. For example, Japan and Taiwan have included high-paying white-collar workers as applicable workers; South Korea has restricted working time exemption for applicable industries in 2018, and gradually implemented the application according to the size of the enterprise. It shows that countries can adjust applicable standards and implementation schedules according to their policy objectives and practical needs. 2. Regularly reviewing the implementation and operation of the working time exemption to meet economic development changes and actual needs. In addition, countries such as the United States, Australia, and the Netherlands have adjusted their applicable salary thresholds. 3. The application or verification of domestic working time exemption (Article 84-1 of the Labor Standards Law) is not common; moreover, related lawsuits are mostly due to incomplete administrative procedures. 4. The development trend of working time exemption: (1) Due to the epidemic situation and technological development (automatic machinery, AI smart technology application), the work/service mode of the labor market is becoming more and more diversified, and policy planning and design need to take the above considerations into consideration. (2) The importance of labor-management negotiations or group agreements, and strive for better working conditions. (3) Laws and regulations should consider the characteristics of various industries and impose different regulatory restrictions. (4) Regularly review the salary threshold setting standard, calculation method and scope of the high salary responsibility system. The relevant policy recommendations, as far as short-term plans are concerned, mainly include: 1. Considering promulgating the principles of working time guidance and examination guidelines. Understand the needs of all walks of life and resolve differences, enhancing the promotion of relevant policies, gradually expanding or customizing the promulgation of working time guidance and examination guidelines to implement the policies. 2. Enhancing social (labor-management) dialogue and participation helps both parties communicate their opinions and reduce disputes. In order to balance the negotiation advantages and skills of both parties, the role of the labor union can be strengthened to enhance its strength. 3. Standardizing the salary threshold of high-paying white-collar workers (average monthly salary of 150,000 or more) according to different professions and occupational characteristics, or set annual salary ratio and annual salary calculation standards. Regarding the job inspection of supervisory and managerial personnel, through labor-management consultations and obtaining mutual consent, they can be handled flexibly without departing from the principles of current laws and regulations. 4. Reviewing the needs and applicability of existing applicable workers, such as whether standby jobs are included in applicable workers. Due to changes in the service or employment mode of the industry, there are few actual verifications of certain categories, and should be reviewed and revised regularly to meet the actual needs of society. As for the mid- and long-term proposals, the following are included: Achieve consensus on the establishment of (professional) proprietary laws; establish communication channels and platforms for the application of working time exemption; relax policy flexibility and increase efficiency.