在新社會風險下,台灣目前國債高築,財政緊縮,2012年勞保精算公布後,更引發社會大眾對勞保年金制度面臨破產的危機感。但綜觀世界各國人口老化的財政永續性改革,不僅限於年金財務面的改革,亦同時包括勞動市場活化與參與之提升。本文發現,目前台灣提出的勞保年金改革集中在財務面,鮮少提及活化勞動市場相關方案,亦缺乏從活力老化與世代團結觀點之分析。 本文將介紹與探討活力老化與世代團結觀點,說明如何透過活化勞動市場,俾益當前年金改革的困境。本文主要採用比較與歷史研究法,探討目前台灣所遭遇的挑戰、人口結構與勞動市場兩者的變化及趨勢,並歸納與比較國內財政學者與年金改革研究學者論點,一同檢視台灣目前勞保年金改革的作法與策略,所造成的世代對立的效果、影響;並以德國、挪威、日本及南韓四個OECD會員國作跨國比較,本文從OECD對四國提出因應人口老化與改善年金財政的政策發展脈絡中,發現四國在改革年金同時,亦在活化勞動市場上努力。 本文發現青年、高齡及女性的勞動參與較低,台灣勞保年金「繳多、領少、延後退休」的改革方向,將使情況改善有限。但台灣年金改革如能融合勞動參與提昇並進方向,如引進隨著人口與就業人口變數之動態調整機制、在職年金及退休後收入測試等機制,卻能勞保年金更佳永續經營。 本文從活力老化與世代團結的觀點加以探討與化解目前台灣勞保年金改革困境,提倡活化勞動市場,促成勞動各階層與各世代,都能有同船共濟與共體時艱的心理共識,確保勞動意願與付出、公平獲得勞動報酬、平等享有老年經濟安全的目標下,一同來守護勞保年金改革的適足性與永續發展性。
In 2012, about 120 thousand labors withdrew from Labor Insurance after they learned that Taiwan Labor Insurance would bankrupt in 2027, within 15 years. This was Taiwan was facing the challenge of new social risks, aged society and the government would meet fiscal cliff soon. The OECD members were facing these challenges too. They reformed not only the pension schemes, but also activated their labor market to improve labor participation at the same time. Based on the perspectives of intergenerational justice, this study found that the Taiwan government focuses on those pension schemes reform without reviewing the trends of population structure and labor market. Based on the perspectives of active ageing & intergenerational solidarity, this study showed that activating labor market will increase pension fund, and decrease the payment of pension. This study adopted historical and comparative research to investigate Taiwan’s current challenges, the changes and trends between the population structure and the labor market. Also, this study generalized and compared the argument on pension reform of Labor Insurance. Moreover, this study reviewed the pension reforms and the active labor market policies of Germany, Japan, Korea & Norway. Futhermore, this study summarized “the best practices of Intergenerational Solidarity” of EU and AARP. This study found that members of OECD reformed their pension not only by increasing the contributions, decreasing the replacement rate of pension, or late retirement; but also by increasing flexibility in the retirement decision, introducing pension adjustment, income-test & partially pension for old-age workers. Also, this study found that Taiwan government will just increase the contributions, decrease the replacement rate of pension, and promote late retirement to reform pension. It will harm labor market and make the labor participation of youth, elderly, and women lower. This study suggested some active labor market policies for Taiwan to activate the labor market, therefore could make pension fund better.