現行薪資補貼制度未明確定位，於操作執行時之思維不一致，不僅對勞工收入安全保障產生影響，且未能刺激勞雇雙方主動參與僱用安定措施。本文觀察歐洲主要國家短工補貼制度之雇主薪資補貼與勞工失業給付模式，作為現行制度之參照。基於就業保險法促進就業立法目的，本文肯定薪資補貼於經濟衰退時穩定就業、預防失業之功能，並就現行制度提出以下建議：首先，應明確制度之模式與定位，以及在勞動市場之效用；其次，道德危險之防範機制應避免對勞工收入安全產生負面影響；第三，以經濟不景氣因素（或指標）作為辦理僱用安定措施，擬定僱用安定計畫報請核定及申請薪資補貼之要件；第四，增加勞雇雙方主動參與僱用安定措施之配套或誘因。

There was a problem with existing wage compensation system because of no clear selected the models of wage supplement through employer or unemployment benefit. Labor income safety may be compromised while the logical inconsistencies at the time of the execution. This paper aims to study the models of wage supplement through employer and unemployment benefit of the short-time compensation systems carried out in major European countries as a comparison basis for our existing system. Based on the promotion of employment as the legislative intent of Taiwan Employment Insurance Act, this paper recognizes the contribution of wage compensation systems to employment stability and unemployment prevention during economic recessions and concludes with the following recommendation: firstly, the model of wage compensation system, as well as its effect on the labor market should be clarified; secondly, preventive mechanisms for moral hazard should be activated to avoid the negative impacts on labor income safety; thirdly, to use the economic recession factor (or indicator) as the important condition for application of subsidy; and fourthly, to increase incentives to encourage active participations of the employees and employers alike in the employment stability measures.