工作時間和工資如何計算，乃係勞雇雙方約定勞動契約時，最 重要的勞動條件。而有些行業有其特殊之需求，若以一般對於工作 時間和工資的約定模式，較無法配合其特殊需求，因此「責任制」 的工作形態便應運而生。但勞工畢竟不是機器，不僅需要休息，而 且也需要家庭及社會生活，因此若放任「責任制」的工作形態自由 發展，甚至被濫用，勢必影響勞工的健康及所得，甚至因此造成身 心不堪負荷而衍生自殺或過勞死等極端悲劇。因此如何尋求其間之 平衡，乃成爲値得探討之課題。
本文除檢討勞動基準法第八十四條之一規定之各項要件外，並 從「是否應存在責任制」、「責任制之適用範圍」及「排除勞動基 準法部分規定適用」等各角度檢討其合理性，最後則提出修法之建 議，以期能解決勞雇雙方之爭議。

How to calculate working time and wage is the most important labor condition to be stated on a labor agreement signed between an employer and an employee. Some industries have their specific requirements, which cannot be met if the working time and wage are fixed in a generally agreed way. Therefore, the working style under “system of job responsibility” appears along with the trend. However, laborers are somehow not machines. They not only need to rest, but also need to have family and social lives. Therefore, if the working style under “system of job responsibility” is freely and randomly developed, or even abused by employers, the health and income of labor must be affected. Their physical and mental conditions may not be able to afford the load. Even worse, some laborers may face extremely tragic consequences, such as committing suicide, or getting karoshi (death from overwork). How to seek for a balance in between has become an issue worthy of further exploration.
The paper not only reviews the various important conditions stipulated in Article 84-1 of Labor Standards Act, but also checks the reasonableness of the system of job responsibility from different angles, including “whether the system of job responsibility should exist,” “application scope of the system of job responsibility” and “applicability of ruling out of part of the stipulations of Labor Standards Act.” Finally, the study gives a suggestion of amending the Act, with an expectation to solve the controversies between employers and employees.