勞基法資遣費與退休金制度之改革

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(27) ~~~~~t~~~~~£z~~. 63. The Reform of the Severance Pay and. Retirement Benefit regulated in the. Labor Standard Act. Ming-Cheng Kuo. Abstract The severance pay regulated in the Labour Standards Act (LSA) has again received the attentions from the public due to the launching of Unemployment Insurance. In addition, considering the similar nature of retirement benefits set by the LSA and the related serious problems, this paper would try to deal with these two controversial measures on the one and to make reform suggestions on the other. In this paper, the author would first review the problems caused by the regulations of severance pay and retirement benefits. The third and fourth sections shall deal with the possible reforms. Resulting from the analysis of paper, the present regulation of severance pay needs to have a complete reform in particular following after the enactment of Unemployment Insurance. The author insists that the functions of severance pay should be defined under both preventive and punitive considerations. As a complementary view, the protection of work life for the unemployed can get benefit from the new Unemployment Insurance. This means that employers should not layoff worker without just reason under the protection and in respect of severance pay regulation. However, in comparison with the current severance pay regulation, the due compensation needs to be set at a lower level. For instance, it is proposed to fix a maximum of not more than three of compensation. As for the punitive reason to prevent unjust layoff,.

(28) 64. ak-ffIJ~.. the proposing draft is to compensate the unemployed people' for employer's undue behaviour. The expected amount would be set at a higher level comparing with the preventive reason. The author would suggest asking a minimum of compensation of 6 months wages for example. Moreover, the present severance pay is by nature considered as in-advance payment of retirement benefits. It is partially equipped with the function of vesting. Therefore, the giving severance pay and retirement benefits regulations shall not be abolished without a comparable alternative addressing the vested right. Regarding the reform of retirement benefits, the author would firstly suggest to change the lump sum benefit of the Labor Insurance into a pension scheme. Secondly, Taiwan should learn from the Switzerland experience and launch an occupational pension., The referring enterprise or profession based pension scheme must be kept obligatory as the current system. The covering benefits should include risks of old age, invalidity and death, while the paying method must be pension scheme. Considering the prevention of centralized fund and deliberate distributive power held by the State, the administration of occupational pension should be decentralized in respect of autonomy principle..

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