| Abstract: | 漁民投保薪資的等級關係到漁民勞保給付的權益，而其認定則受到漁業工作特性與產品交易的影響。因此，如何建立一客觀認定標準與機制，有其重要性。據此，本研究將透過文獻探討與實地訪談等方法，瞭解漁民的薪資結構、內涵與水準，進而建立依客觀認定標準與機制。
The level of labor insurance salary is of great importance to labor insurance benefits for fishermen, and its verification is further determined by the characteristics of fishing work and transaction of fishing products. Therefore, it is significant to set up an appropriate and acceptable verifying standards and mechanism. Accordingly, this research will apply such approaches as literature review and in-field interview to explore those issues concerning fishermen`s salary structure, content and standard, and further complete the goal of setting up an appropriate and acceptable verifying standards and mechanism.
台灣位處太平洋，四面環海係一海島國家，故漁業一直與國人的生活密不可分，漁業曾是台灣的經濟命脈，尤其遠洋漁業更是賺取外匯的主力。因此，為了保障漁民生活，促進社會安全，始於民國42年開辦「漁民保險」。惟近年來卻爆發部分漁民詐領勞保老年給付之弊端，凸顯出現行漁民投保勞工保險制度確有需要檢討之處，據此，本研究主要目的可分述如下：
一、?檢討現行勞工保險制度，對漁民所作之法規範以及其合理性。
二、?分析漁民薪資所得來源，並檢視勞政單位現行投保薪資認定作業機制。
三、?釐清漁會在勞工保險中的任務，及其與保險人之關係。
四、研議相關法規範修法之建議：
本研究首先對漁民投保勞工保險之制度性規範詳細介紹，再根據漁民之工作特性分析其薪資報酬結構之特色，再者，藉由歸納勞工保險爭議審議案例之方式發現，部分漁民係持蓋有「本人買回」章之魚貨拍賣計價單，及自行銷售漁獲所得之收據，然而勞保局卻不予採認上開憑證，作為投保薪資調整之證明文件。此外，本研究也透過深度訪談之方式，瞭解勞保局對漁民加入勞工保險所進行之資格審查作業流程，及漁民申報投保薪資調整之作業流程。
最後，得到以下結論與建議：
一、被保險人投保薪資調整宜採申報主義原則：
勞工保險局向來主張勞工保險投保薪資之申報係採「申報原則」（參勞工保險條例§14、施行細則§27）。 惟勞保局對自營作業漁民投保薪資調整之作法卻有別於一般受僱者，申報調整時會進行「事前查核」，被保險人請領給付亦需經「事後查核」無虞後，才予核發給付，實有違「申報主義」原則。故本研究認為既然勞工保險一向主張「申報主義」原則，因此對被保險人投保薪資調整亦宜採「申報主義」原則為是。
二、自營作業漁民投保薪資調整之類型化分析：
1. 池邊交易。
2. 本人買回。
3. 自行銷售。
三、確立漁會與勞保局之間的關係及權責劃分：
1. 目前漁會與勞保局之間的關係相當不明確。
2. 本研究認為漁會與勞保局之間的關係屬公法上義務關係，依法具有強制性質，可視為實體投保單位。
3. 關於漁民投保薪資認定之權責劃分，勞政單位應與各區漁會及其上級主管機關共同討論，建立一套客觀的審核機制，有效解決漁民投保薪 資認定之問題。
四、保險費負擔比例之調整：
被保險人之投保薪資調整宜採「申報主義」原則，惟就執行面而言，仍須考慮到被保險人之道德風險行為。本研究建議欲規範被保險人可能所生之道德風險行為，可藉由調整被保險人保險費之負擔比例，達到相當程度之規制效果。
Taiwan, an island country which is surrounded with oceans on Pacific.Therefore, the fishery has been inseparable with people`s life and once was Taiwan`s economic lifeline,especially the deep-sea fishery was the main worce on the foreign exchange. For protecting the fishermen’s live and promoting social security,the governance began to establish the fisherman insurance in 1953.
Nevertheless, the partial fishermen broke out the defrauding of pension of labour insurance in recent years, it also appears that the labor insurance need to review.According above, the research’s main purpose is stated as follows:
First,examine the present labor insurance system and insuring the law to the fisherman is reasonable.
Second, analyzes the fishermen’s income source and inspecting the work mechanism of insurance standard recognization by labour institute.????? Third,define the duty of fishermen’s association on the labor insurance clearly and the relationship with the insurer.
Fourth, discuss to repair of the law.
? In the first,we introduce the institutional standard of fisherman insurance clearly ,and accord to the fishermen’s work characteristic to analyze the salary reward structure.Furthermore,depending on analyzing the case of labor insurance dispute,we also appears that the partial fishermen hold the list which was stamped “self -buying ”,or hold the list from self-selling fish goods,but the Council of Labor Affairs was refuse to accept above list for certificating the insurance standard adjustment.
In addition, the research also used the way of depth interview to understand the Council of Labor Affairs’s work flow of examining the fishermen’s qualification to participate the labor insurance ,and figure out?? the work flow of fisherman reporting the insurance salary adjustment.
Finally, we can obtain the following conclusions and suggest:
First, the insured’s insurance standard should take declaration principle. The Council of Labor Affairs always advocate that labor insurance should use“the declaration principle.
?Second, the self-employment fishermen’s insurance standard adjustment can take three types :
1.?Trade nearby the pond.
2.?“self-buying ”
3.?Self-selling fish goods.
Third,defind the duty between the fishermen’s association and the Council of Labor Affairs.? Fourth, adjust the burden proportion of labor insurance. |
