十二年國民基本教育改革後私立高級中等學校教師待遇的變革與因應

An Inquiry into The Change and Coping for Private High School Teachers’Emolument after The 12-Year Basic Education Reform

我國於2014年啟動的十二年國民基本教育改革中包含教師待遇與保險法規變革，其中部分條文適用私校教師，使私立高級中等學校教師本俸晉級與保險給付等人事費逐年遞增。本研究分析2012-2020學年度私立高級中等學校決算，並深度訪談十位私校教師後，結論如下：（一）教師人事費占學費、總收入比率逐年增加，但教師人事費占總支出比率卻沒有變動。（二）私校在教師聘約、納保、本俸晉級與退休金項目都能依法規辦理，但部分學校會扣減學術研究費以彌補給付差額；（三）私校在教師授課節數、差假、學術研究費、職務加給、年終獎金、考績獎金、與福利措施及津貼等項目，逐年加大撙節，其中又以學術研究費、年終獎金、與考績獎金的減幅最明顯；（四）大部分私校訂有教師招生績效責任制，成果與教師加給獎金連動；（五）部分招生狀況不佳的私校會刪減教師待遇項目，形同實質減薪；（六）不合格教師為校內待遇最差的一群。本研究提出下列政策建議：（一）通盤檢討私立高級中等學校財務結構；（二）辦理私校人事法規研習；（三）適度保障私校不合格教師工作條件。

The 12-Year Basic Education Reform of 2014 brought along the enactment of The Teacher Remuneration Act and the amendments for The Insurance for Civil Servant and Teacher Act. Part of the new clauses applied to private school teachers, thus increase their basic salary and pensions. After analyzing the final accounts of private high schools in 2012 to 2020 school year, and in-depth interviewing ten private high school teachers, this study generates the following conclusions: (1) Due to declining enrollment and stagnating fee policy, the ratio of teaching personnel expenditure to tuition, and to total revenue have increased over the nine years. However, the ratio of teaching personnel expenditure to total expenditures have remained static during the same time period. (2) Most schools can follow regulations on teacher contracting, insurance, annual promotion of basic salary, and pensions, but some schools would cut down duty allowance to make up the balance. (3) Each school has her own policy on teaching hours, annual leave, duty allowance, yearly bonus, performance bonus, fringe benefits and allowance, and the scope of austerity expends as enrollment declines. Among those payments, duty allowance, yearly bonus, and performance bonus are the most reduced. (4) Most schools have teachers’accountability system based on student recruitment, each teachers’performance shall decide his/her bonus or allowance. (5) Those schools with highly declining enrollment would cut down teacher allowance and bonus, thus cause substantial pay cut. (6) The uncertified teachers are the most suffered from poor working conditions. Based on the above findings, this study makes the following suggestions to policymakers: to re-examine the financial structure of private high schools holistically, to hold emolument workshops for private high school personnel administrators, and to improve the working conditions for those uncertified senior private high school teachers.