Can Bonus and Allowance be Identified as Pay？ The point of view in Labor Standards Act

• Main Authors: Kuan-Ming Kuo, 郭寬敏
• Other Authors: Chin-Kang Jen
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/2wdpvb

碩士 === 國立中山大學 === 人力資源管理研究所 === 103 === The purpose of this study is to understand the meaning and content of pay, and to investigate whether bonus and allowance are pay in terms of Labor Standards Act. A reasonable conclusion is thus obtained to help straighten out daily employer-employee relationship problem and reduce labors’ complaint cases. It is also looking to figure out reasonable solutions, in the hope of archiveing employer-employee harmony and a win-win situation. This study starts with the concept of pay, talking about the content of pay, and discusses nominal wages in practice and in theory. Theoretical nominal wages consists of reasonal pay, agreed salary, and basic salary. This study employs archival research method, working on the files collected from courts, Judicial Yuan, Ministry of Labor, and scholars. The contents focus mainly of the performance bonus, attendance bonus, and non-leave bonus in bonus category, and over-time allowance, overseas allowance, meal allowance, and night-shift allowance in allowance category. The conclusion and suggestion will be the end of this study. Keywords: performance bonus, attendance bonus, non-leave bonus, over-time allowance, overseas allowance, meal allowance, night-shift allowance