勞工加班費之法定標準與意定計算方法

Overtime Pay Regulation and Pay Structures

勞動基準法設有加班費之法定標準，其目的在於「以價制量」，藉由提高加班之成本，降低雇主使勞工加班之誘因，以免勞工因長時間工作而健康受損。然而向來實務上就加班費基數解釋失當，致使月薪制勞工之加班費被嚴重低估，計件制或業績制勞工之加班費則始終未有明確之計算規則。最高法院甚至發展出「基本工資判斷」之判例法，寬許雇主採用定額工資給付、津貼制等意定加班費計算方法，有架空加班費法定標準之虞。本文將釐清加班費之法定標準，就月薪制、計件制或業績制勞工分別釐訂其加班費計算規則，再回顧「基本工資判斷」之起源、發展，指明其之所以出現乃因向來加班費法定標準不明確或不妥適，於釐清、改善加班費之法定標準後，不應再予維持，應重新建立一套判斷標準，以審查意定加班費計算方法之合法性，藉此落實勞動基準法之規範意旨。

The overtime pay regulation under the Labor Standard Act (LSA),including overtime wages (para. 1, art. 24), wages for work on resting days(para. 2~3, art. 24) and wages for work on holidays (sentence 2~3, art. 39),is to make overtime work more expensive and dissuade employers fromhaving employees to work excessively long hours. However, under theinterpretation of Ministry of Labor and lower courts, the basis of overtimepay for employees who receive monthly salary has long beenunderestimated, and for piece workers and employees who are paid basingon performance, the rules are still unclear. This essay will propose solutionsfor these problems under LSA. Furthermore, employers developed variouspay structures, such as paying fixed salary or bonus, the legality of thesestructures is also under dispute. The Supreme Court check these paystructures with the widely criticized “Minimum Wage Test”. This essay willalso trace the origin and development of the “Minimum Wage Test”,comparing it with the Japanese case-law, pointing out its pro and cons, andfinally concluding with an alternative solution.