在就業保險法施行前，我國曾訂定「勞工保險失業給付實施辦法」，提供失業期間基本生活保障，為了建構完善的就業安全體制，於2003年施行就業保險法失業給付制度，至今約19年，中間雖曾歷次修法，但面對就業市場的瞬息萬變，制度在運作時遇到許多亟待解決的問題。

本文透過參與觀察法及深度訪談法，聚焦於失業給付制度在實務執行的困難，研究者過去承辦失業給付業務，並另訪談10位失業給付申請人、公立就業服務站辦理失業給付工作人員及目前勞工保險局審查失業給付案件承辦人，蒐集並整理三方所提出有關失業給付制度的問題及困難，可以分為五大類，分別為申請流程、是否參加就業保險、失業認定、年資、投保薪資及給付期間及其他。

最後將依據國際勞工組織與失業給付有關公約及其他國家做法，提出改善建議，包括雇主於資遣勞工時，除了開立非自願離職證明書外，也必須提供在職期間薪資明細；就服站推介就業平台與商業求職平台建立合作計畫；就業保險適用對象明確規定；加強宣導就業保險並提供更便利的加保方式；修改提早就業獎助津貼申請條件；增加若不實申請失業給付會使未來申請有所限制；依據不同加保期間及再就業難易度提供失業給付金額及建立就服站與勞保局共同的失業給付作業原則。

Before 2003 Taiwan had the Labor Insurance Unemployment Benefit Implementation Procedures to provide basic living security during unemployment. In order to build a sound employment security system, the Employment Insurance Law was implemented in 2003. Although the act has been revised several times, in the face of the ever-changing job market, the system has encountered many problems that need to be solved urgently.

This thesis focuses on the institutional and practical difficulties in unemployment benefits, through the method of participant observation and in‑depth interview. The author used to be in charge of unemployment benefits. Therefore, the author had first-hand experience and observation. Besides, interviews were conducted covering 10 unemployment benefits applicants and the staff who are in charge of unemployment benefits in Employment Service Station and Bureau of Labor Insurance to sort out the problems and difficulties with unemployment benefits. The problems can be divided into five categories, the application process, whether to participate in employment insurance, unemployment verification, insurance coverage, insured salary, benefit payment period, and others.

Finally, referring to unemployment benefits of ILO Convention and in other countries, the author tries to make suggestions on unemployment benefits. Employers must provide salary details in addition to the involuntary severance document when laying off workers. The employment platform of Employment Service Station needs to establish a cooperation plan with the commercial employment agency. The qualification of workers who can enroll in employment insurance has to be defined clearly. The government needs to put more effort to disseminate information about employment insurance and provide more convenient ways for workers to enroll in insurance. The qualification of early reemployment incentives needs to modify. If someone dishonestly applies for benefits, his application will be restricted in the future. Unemployment benefits will be provided according to different insurance coverage periods and the difficulty of reemployment. Last but not the least, a common operation principle has to be established between Employment Service Station and Bureau of Labor Insurance.

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