2007年7月基本工資依行政院漲幅9.09%的調整方案調漲，其中時薪工資漲幅高達44%，本研究目的在於分析調整基本工資對事業單位與勞工的影響，以供決策者制定基本工資政策之參考。本文以台灣地區便利商店及加油站業者為研究對象，利用問卷調查資料加以計量的方法分析，以實際瞭解我國基本工資政策對勞工就業、事業單位勞動成本的影響及事業單位對基本工資政策的意見。此外，當時行政院為減緩工資調漲對企業的衝擊，訂定就業安定時薪補貼計畫之配套措施，以期達到時薪勞工雇用安定的目標，本文亦藉由問卷調查資料評估該項措施對事業單位的實質助益以及對時薪勞工就業的影響。 我們將便利商店及加油站勞工類別區分全職勞工與時薪勞工，實證分析250家有效問卷樣本資料結果顯示， 2007年基本工資調漲對時薪勞工就業有顯著的負面影響，對全職勞工為正面影響惟效果不顯著；勞工就業結構結果顯示，基本工資的提高使業者減少對時薪勞工的需求，間接增加了全職勞工的就業機會；在勞動成本方面，基本工資對便利商店之勞動成本有顯著的正向影響，但對加油站業者的影響較不明顯；最後時薪補貼的措施對時薪勞工雇用人數影響為正向但並不顯著，當時行政院所訂之時薪補貼措施未能達到原政策預期效益。 ;In July 2007, the minimum wage raised according to the policy goal set by the Executive Yuan and increased by 9.09%, in particular, the minimum wage of part-time workers heightened as much as 44%. As such, the main purpose of this essay was to analyze the effect of the minimum wage on industries and employees, and it was hoped that the analysis of this essay could provide useful policy reference for policy-makers. In this study we took convenience stores and gas stations in Taiwan as the object of survey, analyzing questionnaire data by the method of econometrics, and evaluating the minimum wage impacts on labor employment, business labor cost, as well as on opinions on minimum wage hike. Simultaneously, in order to slow down the impact of increase in the minimum wage, the Executive Yuan designed employment subsidy project to implement the concern of part-time workers. The paper also evaluated the effectiveness of employment subsidy policy on businesses and labors. We differentiated the labors for the full-time and part-time workers and surveyed 250 convenience stores and gas stations. First, Our empirical analysis indicated that the rise of minimum wage in 2007 had a significant decrease on part-time workers and a positive influence in which is insignificant on full-time workers. Second, we investigated the link between the minimum wage and the part-time/full-time employment ratio. Our findings suggested that part-time and full-time workers were substitute; increases in the minimum wage lowered the proportion of part-time workers. Third, the minimum wage had remarkable influence on labor cost of convenience stores, but effects of which was not obvious on gas stations. Finally, we showed that subsidy had no significant effect on employment of part-time workers; the subsidy policy was proved to be unable to achieve expected benefit.
