本研究分析2005年至2014年勞保現金給付檔案，比較我國本國籍與外籍產業勞工職業災害死亡率之差異，瞭解給付特性，包括：補償金額與獲得給付之天數。之後透過深度訪談掌握造成權益損失差異之因素，並從現行法令可行性提出未來政策參考建議。研究發現，產業外籍勞工之職災死亡千人率皆高於本國勞工，其比例介於1.6-2.4倍之間；自職災事故發生後，本國勞工平均約68.5天獲得給付，其範圍介於55-85天之間；產業外勞部分在2010年之前平均約120天獲得給付。產業外勞罹災平均年齡為32.82歲，均較本勞平均43.22歲年輕。此外，產業外勞給付金額平均約新台幣59萬，而本勞則為新台幣103萬。造成權益損失主要的原因為，外籍勞工申請母國之文件所需認證與翻譯除需給付高額費用外，行政時程約需4-6個月，且必須透過仲介或駐外單位辦理。本研究建議未來勞工行政主管機關可以利用就業安定基金給予產業外籍勞工至少150萬元之意外險，以補償其較低之勞保給付。此外，亦可透過修法簡化外勞申請勞工職災死亡給付之程序，並給予完整有關其勞動權益之教育訓練，透過勞動保障卡之概念提供給外勞及其家屬，一旦發生意外事故之聯繫窗口。未來，本研究並建議勞工主管機關專設義務性質提供外勞法律扶助之支持系統，協助取得民法上損害賠償之損失，以符合真正國民待遇之目標。

This study analyzed the labor insurance compensation records filing from 2005 to 2014 to compare the differences between the occupational mortality victims on both the local workers and immigrant workers, and explored the characteristics of thepayment, including the amount of compensation and the number of days taken to receive the pays. In addition, the study conducted anindepth interview to get an insight of the determinants leading to the differences in claoms and propose feasible solutions for future policies. The results showed that the occupational mortalities rates per thousand workers are much higher for immigrant workers than those of local workers, with the ratios within the range of 1.6 to 2.4. From the occurrence of the occupational accidents, local workers will receive compensation after 68.5 days on average, fluctuating between 55-85 days whereas the immigrant workers will receive their compensation after 120 days on average before 2010. The mean age of victims of occupational mortalities for immigrant workers is 32.82, instead of the mean age for local workers is 43.22. Moreover, immigrant workers in industries received on average a total of NT$ 590 thousand as compensation while local workers are entitled to NT$1,030 thousand, respectively. The main reason for the difference of claims es is because that immigrant workers need documents issued from their native countries and the documents are subject to costly certification and translation processes. This will take up to 4-6 months of administrative processing time and the prosedures mustbe conducted by recurriting agencies or external departments. This study suggested that Ministry of labors could use the Employment Security Fund to provide an additional subsidy at least to 1.5 million NT$ to cover the losses based on the finding of the study. In addition, the laws may be amended to streamline the applications for compensation in the event of fatal occupational accidents, as well as ensuring educational training for comprehensive labor rights. Also, labor protection cards may be provided to both the immigrant workers and their families to serve as a communication channel in case of accidents occurred. At last, the authors proposes that Ministry of labors should establish an obligatory support system to provide legal assistance to immigrant workers and assist them in claiming beneficial compensations to fulfill the spirit of National Treatment Convention.