制定「最低工資法」是當前台灣社會關切的重要勞動政策議題，本文爲探討合理可行之最低工資法的制度内涵，從「制度比較分析」的途徑，比較分析各國最低工資制度的制度類型，並分析各國最低工資制度在決策機制、審議程序、調整指標、強制執行機制的制度内涵，藉以省思台灣的基本工資制度在實踐上出現的問題，進而提出台灣制定最低工資法的制度設計原則。研究發現，台灣基本工資制度是屬於「單一最低工資率適用於全國所有勞工一政府是最終決策者」的制度類型，但是實施多年以來，出現了「調整指標的強制效力不足」、「審議程序機制不明確」、「審議結果易被政府否決」、「強制執行機制的實施成效有限」等實踐問題，導致基本工資制度原本應達到「保障低薪勞工最低生活需要」之政策目標的成效有限。研究建議，考量台灣的實際情形，並參照多數國家實施最低工資制度的作法，最低工資立法的制度設計原則應該包括：「勞資政三方參與」的「最低工資委員會」決策機制、「每年定期召開審議會議」、「研究小組檢視提議」與「社會各界提出不同意見」的最低工資調整機制、法制化的最低工資調整指標、有效落實的強制執行機制等。

Formulating Minimum Wage Act is important labor policy issue in contemporary Taiwan, this article aim to explore the reasonable and feasible institutional design principles of Minimum Wage Act. From comparative analysis of minimum wage institution concerning about the decision mechanism, review procedure, adjustment index, enforcement mechanism in countries, this article provide the institutional design principles of formulating Minimum Wage Act after review the practical problems of basic wages institution in Taiwan. The first main finding is that the basic wages institution belong to the category of “single minimum wage rate for all national workers -government is sole decision maker”. The second main finding is that there were four practical problems derived from the basic wage institution as follow: inadequate enforcement performance of adjustment index, unclear review procedure, reviewed outcomes likely to be rejected by government, limited enforcement mechanism performance, resulting in the limited wage protection performance for low wages workers. Consider the practical problems and the measures of minimum wage institution in most countries, the suggestions as follow, the institutional design principles of for formulating Minimum Wage Act includes: minimum wage committee composed of representatives of workers, employers and government according to the principle of triple participating, regular review mechanism every year, proposal by research group, appeal institution from civil society, formulating the legal system of adjustment index and effective enforcement mechanism.