The Conflict between the Prior Charge of Wages and the National Tax – An Example of the Dispute of Charge of Wages in Arrears.

• Main Authors: CHIEN，YU-TSUNG, 錢有宗
• Other Authors: LIAO，I-MING
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/sfhkpm

碩士 === 國立高雄大學 === 政治法律學系碩士班 === 107 === The low-paid issue is not a one-time policy that can be changed. The origin of wage protection is derived from the starting salary, salary adjustment, extending wages (overtime pay), delaying wages (retirement pension), and even the wage defaults problem of employers who are shutting down the factory. The problem of wage arrears is related to the rights and interests of labor providers. It affects the problems ranging from property rights of the family's livelihoods to the attached labor and social problems of the rights to survival due to the collective unemployment. How could the problem that can be easily control by the invisible hand of the market economy or let it be free to develop? It is not allowed for any ruling party to be underestimated. Based on the consideration of protecting the special rights of workers, it is necessary to uphold and protect the workers' right to receive wages in accordance with the system of human dignity and proper wage arrears protection. This issue involves the right to subsistence and property rights guaranteed by the constitution. It can be said to be one of the topics that cannot be ignored in developing countries. However, the current wage priority repayment system for labors in Taiwan is stipulated in Article 28 of the Labor Standards Law. It is an important part of the protection of the wage system. However, in the obligation of state protection, there is no way to make the level of labors’ wage claims prior to the state taxation; in essence, the upper position of the highest priority repayment is used to improve the protection of rights of labor wage arrears. Because Taiwan’s regulations are not complete and have many doubts regarding to the theoretical basis, significance, nature of rights and problems such as what kinds of characteristics, how it occurred, and the process and so on, there are many other regulations involved in the application so that the legal relationship applicable to each other needs to be clarified. The study adopts the literature analysis method, collects the wage protection regulations of Taiwan’s labor law, and takes an example that company owners in Taiwan defaulted on wage payment when facing losses, closing down company, and labors revealed in advance, then the government continued to intervene the case of facts of business closure from employers who defaulted wage payment. And the study refers to the relevant legislation of labor law in Taiwan, organizes and summarizes the principles and characteristics of wage protection, investigates the legislative issues of the order of payment of wages in accordance with Article 28 of the Labor Standards Law, respectively, in consideration of the national conditions at each stage of the country; in addition, the study explores how to prevent enterprises from making effective and feasible solutions to the pre-precautionary measures for wage priority repayment in the case of poor management, and to identify the problems arising from the implementation of the legal system in Taiwan, and to explore the problems arising from the implementation or make appropriate suggestions, or as a reference for amendments.