劳动者假期工资成本多元分担的制度逻辑与机制完善  

Institutional Logic and Mechanism Improvement of Shared Responsibility of Holiday Wage Cost for Workers

作　　者：程凌 Cheng Ling

机构地区：[1]中国社会科学院法学研究所

出　　处：《法学》2025年第3期178-192,共15页Law Science

基　　金：中国社会科学院博士后创新项目“劳动法典编纂背景下休假制度研究”的研究成果。

摘　　要：劳动者假期工资成本应当由劳动者、用人单位及国家三方在不同层次内分担。通常情形下,根据“无劳动无报酬”的原则,劳动者自己承担假期工资给付风险(成本),但是根据用人单位的照顾义务,在符合特定要件的情形下,用人单位仍需承担假期工资给付风险(成本)。在少子老龄化的社会背景下,基于劳动权、社会权等基本权利的保障,在超过用人单位承担工资给付义务限度之外,国家应当介入并通过社会保险、社会促进等社会保障机制提供假期津贴,以此承担劳动者的假期工资成本。劳动者假期工资成本分担的制度完善应当着重从假期长度、假期类型上把握用人单位承担假期工资成本的限度,同时厘清社会保险、社会促进机制的差异与分工,完善相关假期津贴给付的具体规则。The cost of employee's leave wages should be shared by employee, employer and the state at different levels. Generally, employee bears the risk(cost) of leave wage according to the principle of “no workno pay”principle. However, basedon the employer's duty of care, if certain requirements are met, the employer still take the obligation to pay wages. Meanwhile, under the background of population aging and declining birthrate, based on the protection of fundamental rights such as labor right and social right, the state should intervene in the sharing mechanism of leave wage costs, and leave allowances should be provided through social security such as social insurance and social promotion system so as to cover the employee's leave wage costs, beyond the limit of the employer's wage payment obligations. Regarding the improvement of employee's leave wage cost sharing mechanism, it should be focused on determining the limit of employer's leave wage costs in terms of leave length and type. At the same time, it's important to clarify the differences and roles of social insurance and social promotion mechanisms, and to improve the specific rules for the payment of relevant leave allowances.

关 键 词：假期工资 成本分担 社会保障法 照顾义务 基本权利 

分 类 号：D922.5[政治法律—民商法学]