職災法發展專題回顧：以勞工職業災害保險及保護法之立法為中心

Review and Prospect of Workers’ Compensation Law: Focusing on the Legislation of Labor Occupational Accident Insurance and Protection Act

勞工職業災害保險及保護法於2022年5月1日施行，將職業災害保險自勞工保險條例中抽離，並整併職業災害勞工保護法之規定，除職業災害事後的救濟外，並整合職業災害預防與職業重建制度，自此我國職業災害補償制度，可謂進入了新的紀元。 本文回顧職業災害補償制度之沿革，並針對勞工職業災害保險及保護法中之重要內容，包含納保對象與保險效力之發生、投保薪資與保險給付及年金併領規定，職業災害預防及重建，以及其他勞動權益保障等規定，進行評析。 勞工職業災害保險及保護法透過擴大納保範圍、提升整體保障、明定其他勞動保障，以及整合預防重建，改善了我國職災補償制度長期以來受僱勞工未全面納保、投保薪資上限難以調整、給付保障不易提升，以及職災預防重建難以永續經營的問題。然而，勞工職業災害保險及保護法仍有許多未盡之處，例如投保薪資並非核實投保，未能從根本解決通勤災害之爭議，抵充規定尚有疑義等值得吾人持續關注與探究，但整體而言仍應給予本次立法正面的評價。

The Labor Occupational Accident Insurance and Protection Act came into effect on May 1, 2022, which will separate occupational accident insurance from the Labor Insurance Act, and consolidate the provisions of the Act for Protecting Worker of Occupational Accidents. In addition to workers’ compensation, the Labor Occupational Accident Insurance and Protection Act integrates occupational accident prevention and occupational reconstruction systems. Since then, workers’ compensation system has entered a new era in Taiwan. This article reviews the evolution of the workers’ compensation system, and focuses on the important contents of the Labor Occupational Accident Insurance and Protection Act, including the scope of insured persons and insurance coverage, the monthly insured salary, insurance benefits and the regulations about seeking the benefit of the insurance or other social insurance pension at the same time, occupational accident prevention and rehabilitation, as well as other worker protection, to make a review and analysis. The Labor Occupational Accident Insurance and Protection Act has improved compensation system in Taiwan by expanding the coverage of insurance coverage, enhancing the overall insurance coverage, specifying other worker protection, and integrating occupational accident prevention and rehabilitation. The issues that employed workers are not fully insured, the monthly insured salary cap is difficult to adjust, payment guarantees are not easy to improve, and occupational disaster prevention and reconstruction are difficult to sustainably operate, have also been improved. However, the Labor Occupational Accident Insurance and Protection Act still has many unresolved issues, such as the monthly insured salary may not be the same as the actual salary, whether commuting injuries are occupational injuries according to the Labor Standards Act is still a controversial issue, and the offsetting regulations are still doubtful, which deserve our continuous attention and exploration. Even so, this legislation should still be given a positive evaluation.