本文探討勞動關係存續中，雇主受領勞務遲延的法律要件、法律效果及遲延終了。由於我國現行的勞動法制中並未規定雇主受領遲延的問題，必須適用普通私法，也就是民法的規定；甚至必須靠法理來建構規範。本文除了前言及結語外，分為四節。第一節討論勞務受領遲延與給付不能的區別，由於勞務給付據定期行為的特性，因此在雇主受領勞務遲延情況往往會導致勞工給付不能，在法律效果上究竟適用何者？值得討論。第二節則分析雇主受領遲延的要件，其中也會討論企業危險理論的問題。第三節則討論受領勞務遲延的法律效果。第四節則論述遲延終了的類型。

This paper is to research the legal conditions and lega1 effect about the employer's default in acceptance. There isn't legislation to regulate employer's default in acceptance in our employment law. We should contribute the legal conditions and legal effect from the Civil Code and jurisprudence. In addition to the introductory and concluding remark, this paper is divided into four sections. Because the employer's default in acceptance leads usually to impossibility of employee's working, the legal effects about this situation appear in a state of confusion. Therefore section one discuss the bound between the default in acceptance and the impossibility of working. Section two analyzes the legal conditions about employer's default in acceptance. Within this section, the Risk Theory of Enterprise would be introduced. Section three discusses several legal effects, when a employer accepts not the employee's working or accepts it too late. Finally, Section Four covers the situations to finish the Employer’s Default in acceptance.