我國自營作業者失業保障之法制研究——以愛爾蘭為借鏡

Abstract

自新冠疫情於2019年爆發後，各國為控制病毒傳播，實施邊境管制、外出限制與關閉工作場所等措施，雖有效減緩疫情擴散，卻對全球勞動市場造成嚴重衝擊。其中，自我僱用者原先被認為有較高風險承受能力，但疫情期間卻較受僱者面臨更劇烈的工時縮減、收入下降甚至失業困境。這顯示了自我僱用者因缺乏社會安全保障，相較於受僱者更為脆弱，也促使了國際間開始關注自我僱用者的社會安全保障，尤其是失業保障的相關討論，本文則是著重探討在自我僱用者當中的自營作業者的失業保障。

本文先爬梳《經濟、社會、文化權利國際公約》社會保障權體系的發展與具體內涵，釐清失業保障的社會安全制度，以及如何衡量失業保障是否落實的具體指標。接著，本文回到臺灣的社會憲法，明確臺灣失業保障之憲法基礎，以及社會保障權體系與實踐臺灣社會憲法間的關係，並以社會保障權體系的適足性與可取得性指標，檢視臺灣失業保障的落實現況。

為使自營作業者的失業保障被具體落實，本文描繪了我國自營作業者的圖像與就業特性，掌握自營作業者的實際需求及面臨的社會問題，並借鑑愛爾蘭的失業保障制度，發現愛爾蘭不僅提供自我僱用者失業保障，更因應其特殊需求調整制度細節，回應社會保障權體系對於適足性與可取得性之要求。經本文比較分析我國與愛爾蘭的失業保障制度，本文提出建構我國自營作業者失業保障法制的建議，以及可參考愛爾蘭之部分，構築使自營作業者能因應失業風險的社會安全制度。

Since the outbreak of COVID-19 in 2019, global containment measures, including border controls and workplace closures, have severely impacted labor markets. The self-employed, traditionally seen as more resilient, faced greater reductions in working hours, income loss, and unemployment than wage employees, highlighting their vulnerability due to inadequate social security protection. This has sparked international discussions on extending unemployment protection to the self-employed. This study focuses specifically on unemployment protection for own-account workers within the broader self-employed category.

This study examines the right to social security under the International Covenant on Economic, Social and Cultural Rights (ICESCR) to define key indicators for assessing unemployment protection. It then explores Taiwan’s social constitutional framework, analyzing its legal basis for unemployment protection and evaluating its adequacy and accessibility.

To enhance unemployment protection for the Own-Account Workers, this study assesses their employment characteristics and challenges, drawing insights from Ireland’s tailored unemployment protection Scheme. A comparative analysis of Taiwan and Ireland informs policy recommendations for strengthening Taiwan’s legal framework, ensuring the own-Account workers can better face unemployment risks.