鑒於我國抵充規範對職業災害損害填補制度之重要性，本文自職業災害救濟之發展觀察我國職業災害損害填補之型態，並蒐集行政機關、司法實務及學說對於抵充規範之運作及看法，藉以省察現行抵充規範之運作。所謂抵充規範，係指雇主得主張以勞工因職災所獲之給付金額、補助金額或補償金額，抵消雇主應負擔之補償金額或賠償金額。用以解決雙重填補之爭議，具避免填補超出損害之作用，並達到衡平之目的。
本文藉由職業災害救濟制度之歷史背景及沿革與變遷，瞭解補償體系、賠償體系及社會救助之關聯性。透過抵充規範之立法歷程來說明抵充之原理及目的，並歸納抵充要件、分析要件內涵，釐清職災救濟制度中勞基法雇主責任與抵充的關係，以達衡平勞雇關係之目的。藉由我國職災救濟制度之規範明瞭各法制如何運用於抵充要件。最後經由蒐集統計我國實務上援引抵充之相關法規範之判決，發現抵充規範疏漏及實務操作抵充規範時之缺失，並提出解決辦法及未來修法建議。
In view of the importance of deduction regulations to the occupational accident compensation system, this research draw scrutiny with the operation for current deduction regulations by observing the compensation type of occupational accident from the development of occupational accident remedy. Besides, operations by administrative agency, views from judicial practice and relevant theories were collected and discussed as well to support the inspection performance. Deduction regulations means an employer may claim to deduct those already paid compensation which concerned in accordance with provisions, to the worker from the view of compensation of Labor Standards Act or civil compensation, of Labor Insurance Act, Act for Protecting Worker of Occupational Accidents or Labor Standards Act. With this operation, deduction regulations could solve the dispute of repeated remedy, which has the effect of avoiding remedy exceeding damage and achieving the goal of equity.
This research developed the correlation among compensation system, civil compensation system and public assistance through the historical background, evolution and changes of the occupational accident system. In addition, deduction theory and purposes were explained through the legislation process. Moreover, elements of deduction were also be inducted and analyzed for clarifying relationship between the employer responsibilities and deduction in occupational accident remedy system to balance the employer-employee relationship. Furthermore, understanding how those acts are applied to deduction elements. Finally, by gathering judgments of relevant laws and regulations that based on deduction regulations in Taiwan and finding omissions from deduction regulations and the practical operation, solution methods and suggestions for future regulation amendment were proposed.
