企業併購時個別勞工之權益保障爭議問題研究

Research on Disputes over the Protection of Individual Workers during Corporate Mergers and Acquisitions

企業併購時對於個別勞工之權益帶來重大的影響，除了商定留用勞工之年資承認與其餘勞工之資遣外，勞工退休金的給付責任與年資結清，亦為重要的問題。
本文針對上述問題，釐清企業併購法、勞動基準法，以及勞工退休金條例之相關規定與適用範圍，並針對學說及實務見解進行分析。對於商定留用與資遣、年資承認與舊制年資的結清，以及勞工退休準備金之移轉等實務上常見之爭議問題，整理學說與實務見解，並提出本文的看法。

Enterprise mergers and acquisitions have a significant impact on the rights and interests of individual workers. In addition to the recognition of the prior period of service of the retained workers through negotiations and the dismissal of the other workers, the responsibility for the payment of labor pensions and the settlement of seniority are also important issues.
Aiming at the above issues, this article clarifies the relevant provisions and scope of application of the Business Mergers and Acquisitions Act, the Labor Standards Act, and the Labor Pension Act, and analyzes theories and judicial decisions. With regard to common disputes such as recognition of the prior period of service, dismissal and severance pay, settlement of old seniority, and transfer of the remaining sum of the pension reserves appropriated, the theoretical and practical opinions are sorted out, and the opinions of this article are put forward.