何謂勞務承攬？從承攬契約之要素檢討勞務契約類型區別標準

What Is Labor Service Contracting? An Analysis of the Criteria for Distinguishing Types of Labor Contracts Based on the Elements of a Contract for Work

我國實務上履生勞務契約定性的爭議問題，尤其在釋字第七四○號解釋提出後，有認為得以按件計酬、負擔業務風險等特徵來為契約定性，而更增添爭議。本文由承攬契約的要素出發，先就「勞務給付」此主給付義務出發，說明承攬契約之標的為「完成一定工作」，而勞動契約則是「不特定勞務提供」，雇主對受僱人需進行勞務提供的調控權（Steuerungsrecht），而承攬人則是自行負擔成果責任，是以承攬契約中定作人雖有指示權，但應限於「以事物為對象且為結果取向」，此一觀察不但說明了定作人指示與雇主之指揮監督的不同，亦印證勞動契約中必然內含指揮監督權即從屬性之理由。此一論理在本文嘗試自始不以從屬性特徵為切入點，改由承攬契約的要素檢討勞務契約之區別標準後，仍無可避免地回到從屬性認定，而可知之，亦印證在釋字第七四○號解釋後，勞基法第2條第6款將勞動契約定義增加「從屬性」之明文化，讓勞動契約的認定以從屬性為法定要件，而非按件計酬、無約定底薪、負擔業務風險等特徵的意義。

The practical controversy regarding the characterization of labor contracts in Taiwan, particularly after J. Y. Interpretation No. 740, has further added disputes regarding the criteria for determining contract characterization based on features such as piece-rate payment and assumption of business risks. This article begins with the analysis of the elements of a contract for work by explaining the principal obligation of“labor remuneration.”It states that the object of a contract for work is the“completion of specific work,”whereas a contract for employment involves the“provision of non-specific labor.”The contractor is only responsible for the results, and while the proprietor may have the power to give directions, it should be limited to“object-oriented and result-oriented matters.”This observation not only highlights the distinction between the proprietor’s directions and the employer’s instructions but also confirms the rationale for inherent supervisory powers in an employment contract. This paper attempts to redefine the distinction between service and labor contracts, shifting away from starting with the characteristic of subordination but ultimately circling back to it. Notably, after Judicial Yuan Interpretation No. 740 was announced, the Labor Standards Act explicitly includes“subordination”in its definition of a labor contract, making it a legal requirement for contract determination, overriding other characteristics like piece-rate payment or absence of agreed base salary.