論勞工工資債權於我國破產法上之清償順位 ─兼論美、德、日破產法制之比較;Employee′s wage claims in bankruptcy Act and comparing with the Bankruptcy Laws in Taiwan and in the United States, Japan and Germany

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題名:	論勞工工資債權於我國破產法上之清償順位 ─兼論美、德、日破產法制之比較;Employee′s wage claims in bankruptcy Act and comparing with the Bankruptcy Laws in Taiwan and in the United States, Japan and Germany
作者:	羅嵐;Lo, Lan
貢獻者:	產業經濟研究所
關鍵詞:	破產法;債務清理法草案;勞動基準法;勞工工資債權;Wage Claim;Overdue wage;Business Bankruptcy;Priority
日期:	2018-07-09
上傳時間:	2018-08-31 14:33:56 (UTC+8)
出版者:	國立中央大學
摘要:	自18世紀工業革命開始，出現資本家與勞工階級觀念，由於資本家掌握了財富及生產工具而為勞資關係之主導，不論是簽訂勞動契約或政府制定政策及法律時，資方都具重要的發言權及影響力，使勞資關係處於不對等之狀態。19世紀勞工意識興起後，各國開始致力於對勞工權益之保障，包含立專法、社會保險等方式，我國亦追隨國際立法潮流，制定相關立法及政策並以勞動基準法最為重要。然近年來，由於我國經濟不景氣，企業陸續出現經營不善之情事，此時容易出現拖欠勞工工資或延遲發放之問題，也可能出現資不抵債或支付不能之情形，後續將開啟破產重整或清算之程序，而多數企業都有大量抵押權，故當債務人支付完抵押權、程序費用及先順位之稅捐債權後，財產已所剩無幾，幾乎無法支付積欠勞工之工資債權，導致眾多勞工走上街頭抗議。我國學者們考量到憲法所賦予勞工之工作、生存及財產權之保障，多主張應進一步使勞工工資債權盡可能受清償，以穩定我國勞工之工作情緒並增加生產力，進而促進社會經濟發展，因此建議將勞工工資債權於公司破產時，應優先於抵押權而最優先受償。然考量到長遠經濟發展，若任由勞工工資債權優先於抵押權而受償，將阻塞融資管道，停滯經濟發展，而就銀行立場而言，擔心其債權無法獲得足夠之保障，將妨礙銀行之貸款意願，可能變相提高貸款利息或減少貸款額度，將對企業發展更加不利。企業破產倒閉時，所剩資產有限，多數情況不足以清償所有債務，因此破產法透過統一之破產程序使各債權人得以公平受償，然政府基於特殊考量，會將部分債權之受償順位優先於其他債權而受償，如勞工工資債權，而抵押權人與勞工團體間之利益衝突，也是長久以來的備受爭議問題。本文考量到國際立法趨勢與現行國內現況，提出勞工工資債權分類之方式，逐步減少對於勞工工資過度保障，並建議政府輔以完整的社會保險或社會政策，真正達到確保勞工得以轉嫁相關風險並盡可能獲得完整受積欠之工資。 ;Since the industrial revolution has begun in the 18th century, the concept of the capitalists and the labors emerged. The capitalists are dominant in labor relations, because of wealth and production tools. After the rise of labor consciousness in the 19th century, countries began to protect their labor’s rights by legislation, social insurance, and other methods. Taiwan has also followed the trend and formulated relevant legislation and policies, and Labor Standards Act is the most important of all. However, in recent years, due to the economic downturn, the companies have experienced mismanagement or even forced into bankruptcy. Most companies have some mortgages, and when the debtor paid off mortgages and procedural fees, there was very little left, and it was almost impossible to pay all the overdue wage claims and other debts, that was the reason why many labors want to protest themselves. Considering the protection of the rights of labor by the Constitution, most scholars advocate that priority should be given to the labor wage claims. Consider the long-term economic development, if wage claims were given priority over mortgages, it will reduce banks’ willingness to lend money to other companies or persons, blocking the financing channels and ceasing the economic development. Compared to International legislation, Taiwan’s labor protection policy is overprotected. Other than that, the policy is also insufficient. So there is room for improvement; we should protect employees by providing related statutes in Labor Standards Act and Bankruptcy Act simultaneously. In the case of the sequences between wage claims and mortgages, there are three suggestions worthy considering to carry out. First, the method of classifying wage claims from different types of labors. Second, reducing the excessive protection of labor wage claim step by step. Third, the government should supply other complete social insurance or social policies to truly ensure that the labors can be passed on to the relevant risks and to obtain the overdue wage as much as possible he or she can. From all of these suggestions, I think the labor will be protected more properly.
顯示於類別:	[產業經濟研究所] 博碩士論文

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