勞動契約中之目標協議獎金性質及其內容控制

The Nature of Target Agreement Bonuses and Their Content Control in Labor Contracts

企業於固定薪資外，通常設有激勵性獎金制度，其目的在於提升企業內勞工工作士氣與情緒，或基於企業特殊文化或營運、業績目標，如：年終獎金、激勵獎金、競賽獎金、考核獎金等。如勞資雙方藉由設定業務、營運指標或其他給付條件，伴隨發給一定的數額之獎金，促使員工提供勞務之質與量、達成企業主經濟上之預期成果。將企業主之經營目標巧妙與勞務給付之內容連結，此種模式稱為目標協議。考察德國法對於目標協議契約結構之分析，以及各項附隨價格約定之內容控制，檢視國內理論與實務過度目前工資認定之疑難，提出工資認定應排除附隨價格約定，並回歸對價性之認定；附隨價格約定除形式合法性控制外，於實質層面亦有進行內容控制之空間。除理論層面分析外，對於常見個別契約條款「在職基準日條款」與「盈餘分配」，本文亦提出定型化契約內容控制之可能性。

Incentive bonuses are rewards given by companies to boost employee morale and work efficiency by setting conditions such as business or operational targets. This model emphasizes a close link between the company's goals and the labor provided by employees, known as a ''target agreement.'' The article analyzes the German law's approach to the structure of target agreement contracts, particularly regarding the content control of incidental price agreements. It also reflects on the limitations of domestic legal theory and practice in overly focusing on the definition of wages. The article suggests excluding incidental price agreements from wage recognition and returning to the principle of consideration. Moreover, incidental price agreements should be subject not only to formal legality control but also to substantive content control. On a practical level, the article explores the potential for content control of common contractual clauses such as ''employment clauses'' and ''profit distribution.''