| Summary: | 碩士 === 中國文化大學 === 法律學系碩士在職專班 === 107 === Abstract
The belated surcharge of labor pension fund is derived from overdue payment of employer. If the belated surcharge of labor pension fund is not paid on time, creditor’s right under public law will be created and the competent authority will transfer the competent authority to administrative enforcement. However, in case that property is unavailable through administrative enforcement, the Labor Insurance Bureau could get the certificate of obligatory claim only without doing administrative enforcement even the employer is still in operation. Regarding the issue that the property cannot be executed or unavailable because the employer’s company has already disappeared, the arrear wage payment system could be established along with the labor pension fund to avoid belated surcharge by settling the labor pension fund when it is not paid on time for prevention. In addition, the author considers that the employer shall take aggregated responsibilities for failure to pay labor pension fund on time, that is, current belated surcharge of labor pension fund is additional single labor pension fund only. Superficially, the bigger the company, the greater the responsibilities. However, the interest of overdue payment is excluded from the belated surcharge of labor pension fund, and therefore the property damage suffered by workers is greater than the administrative punishment received by the employer for overdue payment. Therefore, in addition to belated surcharge, the additional fine as set forth in article 25 and article 28 of Vehicle License Tax Act could be referred to the overdue payment. The belated surcharge may compensate the damage suffered by the worker from overdue payment of labor pension fund, and the find is punishment to the employer for overdue payment of labor pension fund.
Keywords: labor pension fund, belated surcharge of labor pension fund, fine, administrative enforcement, monetary payment obligation under public law, administrative fine
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