2015年2月《勞動基準法》第28條首次修正公布，擴大積欠工資墊償基金墊償範圍，並於同年10月提升該基金之墊款債權受償順位，這些重大變革，為我國積欠工資墊償基金制度開啟新的一頁。本研究以多元流觀點為基礎，採文獻分析法及深度訪談法，探討我國積欠工資墊償基金新制政策形成過程的影響因素。研究發現該政策形成過程中，華隆工會發起的罷工事件為問題流最先發展的焦點事件；其中政策流與政治流之形成因素是相互交錯形成，並非獨立發展；而且政策流及政治流之形成無明顯先後順序。從問題流形成開始，到政治流之國內氣氛的營造、公眾接受度的引導等，媒體在其中始終持續影響作用。以上各流之主要影響因素分別為：一、問題流部分：為勞工退休準備金提撥之不足。二、政治流部分：為國內氣氛、民意、政黨活動、選舉及朝野的共識升高修法議題能見度。三、政策流部分：為網路科技的進步、技術的可行性與公眾的接受度提高。另外，在整個《勞動基準法》第28條的修正通過的版本，主要為政策企業家勞動部長之政策選擇偏好所致。

In Feb 4, 2015, the first amendment to Article 28 of the Labor Standards Act was promulgated. This amendment drastically increased the insurance coverage of the Arrear Wage Payment Fund. With this amendment, workers would be given a higher priority to receive the remaining amounts owed to them starting from Oct, 6 of the same year. 2015 is the year where the largest change to the Arrear Wage Payment Fund has been made since implementation of the Fund. Based on multiple streams perspective and using document analysis and in-depth interview, this study explored factors affecting the formation of the new policy of the Arrear Wage Payment Fund. Results showed that in the policy formation process, the strike staged by Hualong Worker's Union was the focus event that first developed in the problem stream. The policy stream and the political stream consisted of factors that were intertwined that did not emerge independently. Besides, there was no significant order in the formation of the policy stream and the political stream. From the problem stream to the political stream (e.g. swing of national mood and guiding public acceptance), media all played an important role. The major factors in each stream were as follows: (1) Problem stream: The Labor Pension Reserve Fund was not sufficiently appropriated; (2) Political stream: national mood, public opinion, political party activities, election, and high consensus on amendment between the ruling and opposition parties; (3) Policy stream: advancement in Internet technology, technical feasibility, and increased public acceptance. In addition, the amendment to Article 28 of the Labor Standards Act was mainly a result of the policy choice of the policy entrepreneur, Minister of Labor. Finally, this study also proposed suggestions regarding the new policy of the Arrear Wage Payment Fund.