Taiwan: 台湾劳动部打击违规企业 / Labour Ministry Crackdown On Companies In Taiwan

Last Updated: 13 March 2018
Article by Angela Wu

台湾《劳动基准法》修正之后,企业违规率增加,劳动部加大现场监察力度。

2017年6月16日,台湾政府宣布了几项《劳动基准法》施行细则。四个月以来,许多企业未能遵守部分或全部《劳动基准法》修正法规,劳动部因此加大了现场监察力度。

主要变动

修正案意在平衡员工的工作与生活,用人单位应贯彻以下新的施行细则:

  1. 采用书面、打卡表、打卡记录、电子形式或其他记录有上下班时间的工具记录出勤情况,时间格式为日-时-分。
  2. 员工年假以周年庆、日历年、财政年或用人单位与员工事先约定的日期为准。 员工与用人单位双方需同意以上的其中一个日期。
  3. 用人单位需在员工获得年假权利30天前通知本人。
    年假规定如下:

    入职年数

    旧标准

    2017 1 1日起新标准

    0.5 - 1

    0

    3

    1 - 2

    7

    7

    2 - 3

    7

    10

    3 - 5

    10

    14

    5 - 10

    14

    15

    10+

    14 + 入职年限每增加一年,年假增加一天 ,不多于30

    14 + 入职年限每增加一年,年假增加一天 ,不多于30  

  4. 若员工未休年假,用人单位需在年底前30日内付给员工相应薪资。 所付薪资以员工的日薪为基础,日薪按照月薪除以30计算。

 

合规

尽管台湾当局公布了修正案,但许多企业仍未完全合规。它们并未彻底遵守将未休假期折合成薪水并在当年付清的规定。针对"正常休息日与休息日"做出的相关修正,企业也不甚理解,且存在诸多争议,因为用人单位需要决定哪一天算作员工的正常休息日,哪一天算作休息日。

一个休息日后可有六个连续的工作日,但对特定的行业企业来说,这一规定难以执行。例如,注册会计事务所的审计员在审计高峰季需要连续工作2个周;IT企业在系统推行时期,需要员工连续工作7天以上。企业认为法律应该更具灵活性,将此类状况考虑进来。

监察

劳动部将会审查《劳动基准法》的以下几个要点,对企业进行实地监察。

  1. 时间与出勤:需要以日-时-分的格式记录员工上班时间和出勤状况,这一日期需要保留5年。
  2. 工资信息需要保留5年,并包含所有工资类型、细节以及毛至净的计算过程。
  3. 工作时间:每日8个小时,每周40个小时。每日8个小时工作时间,加班时间需要支付工资。
  4. 加班:用人单位需要支付加班工资,加班工资计算方式必须满足法律规定的最低算法。 在工作日,前两个小时的加班时间以(1+1/3)个小时计算。两个小时之后,加班时间以(1+2/3)个小时计算。在休息日,如果加班时间少于4个小时,用人单位必须支付4个小时的工资。如果加班时间多于4个小时少于8个小时,用人单位必须支付8个小时的工资。如果加班时间多于8个小时少于12个小时,用人单位必须支付12个小时的工资。
  5. 每月加班总时长不应超过46个小时,即每日工作时间和加班时间不得超过12个小时。
  6. 工人每工作4个小时需要休息30分钟。
  7. 养老保险与劳动遣散费——劳工保险由用人单位承担70%,员工本人承担20%,政府承担10%,员工的薪资需准确上报。

处罚

由于实地监察力度加大,未能遵守《劳动基准法》全部或部分修正案的台湾企业将面临更大的处罚风险。

违规企业将面临2万-100万新台币不等的罚金,政府将会在劳工事务局网站公布企业名称、负责人姓名以及违反规定的种类。

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