英國引入新法以解決小型企業遭延遲付款的問題

UK introduces new law to tackle late payments for small businesses

Updated at: June 7, 2026 at 02:15 AM

2026年5月,英國政府推出了《小企業保護法案》,這是25年來對逾期付款行為最重大的取締行動。

In May 2026, the UK government introduced the Small Business Protections Bill, representing the most significant crackdown on late payment practices in over 25 years.

noun英國政府
verb推出
noun逾期付款

逾期付款每年給英國經濟造成約110億英鎊的損失,並導致每天有38家企業倒閉。

Late payments cost the UK economy roughly £11 billion each year and contribute to the closure of 38 businesses daily.

noun逾期付款
verb倒閉

該法案旨在透過創造一個更公平、更有紀律的商業環境來支持中小企業(SMEs)。

This legislation aims to support small and medium-sized enterprises (SMEs) by creating a fairer, more disciplined business environment.

adjective公平
noun中小企業

關鍵改革包括將大型企業的付款期限上限設定為60天,並強制執行8%的逾期付款法定利息。

Key reforms include capping payment terms at 60 days for large firms and making 8% statutory interest on late payments mandatory.

noun逾期付款

為防止惡意拖延,法案設定了30天的發票爭議期限。

To prevent intentional delays, a 30-day deadline for invoice disputes has been established.

noun發票

此外,小企業專ㄕㄤ將獲得擴大的權力,以調查不良行為並對累犯者處以重罰。

Furthermore, the Small Business Commissioner will receive enhanced powers to investigate poor practices and impose significant fines on persistent offenders.

verb調查

大型企業可能還需要公開披露其付款表現,以確保董事會層級的問責制。

Large companies may also be required to publicly disclose their payment performance, ensuring accountability at the board level.

noun問責制

目前該法案正在上議院審議,旨在成為不可放棄的條款,防止大型企業利用私人合約規避這些針對小型供應商的新保護措施。

Currently moving through the House of Lords, the legislation intends to be a non-waivable provision, preventing large corporations from using private contracts to bypass these new protections for smaller suppliers.

noun上議院
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End of article

You read 8 focus sentences.

Challenge Mode

Comprehension Questions

《小企業保護法案》的主要目標是什麼?

Correct Choice

透過解決逾期付款問題來創造一個更公平的商業環境。

大型企業向小型供應商付款的新強制期限上限是多少?

Correct Choice

60天。

英國經濟每年因逾期付款損失多少錢?

Correct Choice

約110億英鎊。

根據新法,如果大型企業的付款紀錄不良會發生什麼?

Correct Choice

他們可能被要求公開披露其付款表現並說明改進措施。

小企業專員在該新法案下的職責是什麼?

Correct Choice

調查不良付款行為並對累犯者處以罰款。

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