The Effect of the Labor Pension Act on Declaration of Labor Insurance Salary

• Main Authors: Jui-sung Wang, 王瑞松
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/43096740004394650325

碩士 === 國立中正大學 === 勞工所 === 96 === Declared insurance wages/salary under the Labor Insurance has been biased to be lower over the past half century. With the enactment of the Labor Pension Act, it is expected to ameliorate the accuracy of declared insurance wages/salary under the Labor Insurance. This research thus explores what measures have been adopted by the Bureau of Labor Insurance, how workers and employers have adjusted their attitude with respect to declared insurance wages/salary and how effective of declared insurance wages/salary has been improved. The methods adopted include interviews of two officers from the Bureau of Labor Insurance, three cadres of national trade unions and two cadres of employers’ organizations, secondary data analysis and literature review. The major findings are the following: After the enactment of the Labor Pension Act, the Bureau of Labor Insurance becomes more effective to double check the accuracy of declared insurance wages/salary under the Labor Insurance. Workers become more aggressive to guarantee their declared insurance wages/salary to be close to their actual wages/salary. Employers observe the Labor Insurance Act better than ever. Hence declared insurance wages/salary has been improved across all industries, though the degree of improvement depends upon their degrees of honesty in declared insurance wages/salary and the level of wages/salary before the enactment of the Labor Pension Act. This research also proposes some suggestions to strengthen the mechanism of the Labor Insurance, the implementation of the Labor Pension Act and the definition of wages/salary.