各國自然人移動執行職務之勞動法令探討

The Applicability of Labor Laws to Natural Persons as Service Suppliers

根據「世界貿易組織」（World Trade Organization，WTO）的「服務貿易總協定」（General Agreement on Trade in Services，GATS），為了使服務貿易順利運作，各國應適度開放因服務貿易而到他國家執行業務的自然人入境工作。我國目前開放入境執行服務貿易工作的「國際自然人」包括：跨國企業內部調動人員、履約服務提供者、商業訪客或服務推銷人員，另外並對紐西蘭開放「自我僱用的獨立專業人士」入境執行業務。在這些移動自然人中，履約服務提供者、商業訪客或服務推銷人員、獨立專業人士，皆不受僱於臺灣的任何一家（本國或跨國）公司。而非以聘僱為由來臺灣工作之工作者，其工時等勞動條件，及若遇上職災傷病事故情形時的責任歸屬等，相關勞動法令規範適用情形值得探討。本文探討日本、韓國、德國、新加坡、美國、紐西蘭共6國有關自然人移動相關勞動法令資料。研究結論包括：1.目前來臺不具聘僱關係之移動自然人執行職務時的勞動條件，可分為配合我國勞動基準規範、依所簽訂合約或依所屬國外公司之勞動基準規範3種情形。2.非受聘僱國際自然人在我國職災補償的適用或可透過民法侵權行為之主張、涉外民事法律適用法之引用。3.我國政府機關對於境外公司目前應無勞動檢查管轄權，只有海外承攬公司派遣自然人來我國並在我國設有事業單位或者分支機構時，勞動檢查機關才有依法追究責任的對象。4.在我國和多數國家，外籍非受僱者一般不能參加公共健保及年金保險。5.各國多在關於國際自然人移動的承諾表中明示，一旦發生與移動自然人有關的「勞」「資」爭議，則保留暫停適用對自然人移動的承諾。

Being a member state of the World Trade Organization (WTO) and a party to the General Agreement on Trade in Services (GATS), Taiwan has made commitments to open its markets for foreign ＂natural persons＂ who are to enter Taiwan in order to provide a commercial service. The major categories of natural persons committed by Taiwan include: business visitors (BVs), contractual service suppliers (CSSs), intra-corporate transferees (ICTs), and, specifically committed in the Agreement between New Zealand and Taiwan, self-employed independent professionals (IPs).While an ICT enters Taiwan as an employee of a multinational corporation's Taiwan office, BVs, CSSs and IPs, on the other hand, are not employed by any (domestic or multinational) company or organization registered in Taiwan. Non-employed natural persons come to Taiwan, regulations about the work conditions such as work hours, the attribution of responsibility when occupational disaster or disease need to be clarified. The study collected analyzed and compared relevant labor regulations of movement of natural persons of Japan, Korea, Germany, Singapore, United States, China, New Zealand. The conclusions of this study include the following: 1. The labor conditions of non-employed natural persons have three forms, following Taiwan Labor Standard Act, according to the contract or following Labor Standard Act of host country. 2.The occupational accident compensation for non-employed natural persons might apply tort-feasance claim of ＂ Civil Code＂ or ＂Law Governing the Application of Laws to Civil Matters Involving Foreign Elements＂. 3.The overseas company which are not registered in our country, our government agency may lack the competent authority of labor inspection. Only when overseas company had registered in our country, inspection agency can hold legally responsible. 4.In most countries, non-employed natural persons usually cannot join public health insurance and annuity insurance system. 5.Most countries have commitment about there are rights to temporary suspend commitment of General Agreement on Trade in Services when disputes occurred.