OECD國家公共年金給付設計之探討-以老年年金為例

Discussion on the Parameters and Rules of Old-age Pension Benefits in OECD Countries

曾盈純(Zeng Ying-Chun)

指導教授 ： 鄭清霞

國立中正大學/社會科學院/社會福利學系/碩士(2015年)

摘要

有鑑於全球人口結構老化，平均餘命不斷攀升，加上生育率下降的同時，使得年金給付領取者數量增加、給付領取時間延長，但納稅與負擔社會保險保費的工作人口變少，進而衝擊各福利國家的年金財務健全性，因此OECD 國家自1990年代以來紛紛進行年金制度的解構、重組、與改革。而在維持財務永續的前提下，仍須鞏固公共年金基礎保障之給付適當性，且亦不能忽略繳費與給付相關之個人公平性。因此本研究以Ebbinghaus(2011)提出年金體系中：三柱(pillar)與三層(tier)的意涵，釐清34 個OECD 國家之年金架構，並針對部分國家之公共年金(柱)進行較為深入之探討，若以職業柱方案取代公共柱第二層保障的國家亦納入討論。
而從本研究歸納OECD 國家年金組成的7 種類型，可發現通常是由公共年金第一層基礎保障與第二層所得年金方案組成；部分國家若未提供第一層保障，則將第二層給付公式嵌入給付適當性因子；而若以職業柱方案取代公共柱第二層保障之國家，則以公共柱第一層保障鞏固給付適當性。因此多數國家皆以雙層(或雙柱)年金體系搭配不同財務制度設計，以達到一定的老年保障程度。
而若以本研究歸納之各種類型與我國年金制度進行比較可發現，公共柱第一層保障之「老農津貼」 與「國民年金」制度尚存在許多制度面問題，因此可檢討現有老農津貼之缺失並向上建立農民的第二層保障，以及重新思索國民年金針對不同保險原因的保費分攤設計。而屬於公共柱第二層保障制度的勞保、軍保、與公保，可加強累進性之公式設計。若加上職業柱第二層保障制度：勞工退休金、及軍公教人員退休撫恤制度可發現，軍公教人員擁有雙重DB 制退休給付，故須正視勞工與軍公教人員之退休給付型態存在差異之現象。

關鍵字

公共年金(柱) ； 財務制度 ； 柱與層 ； 個人公平性 ； 給付適當性 ； 財務永續 ； 職業柱

並列摘要

Because the global population is ageing, the average of life expectancy continues to increase. The declining fertility rate makes the situation worse. Accordingly, there are more pensioners drawing pensions, and the period of payment prolongs. However, for many welfare states, the number of the working population, who are required to pay taxation and social insurance premiums decrease little by little, and thus impacting the financial security of pension system. Since the 1990s, OECD countries have conducted a series of actions to deconstruct, reorganize, and reform the pension system. The public pension system not only needs to assure its financial sustainability, but also has to keepboth the basic guarantee of payment and the individual contributions and payments appropriate and fair.
On the base of the three pillars and three tiers of the pension system, which Ebbinghaus proposed in 2011, the present study aims to clarify the pension structure of 34 OECD countries, and deeply investigate the exploring public pension in some countries in some countries, and if some countries‘ occupational pillar program replaces the public pillar second tier of national security program is also included in the discussion.
Analyzing the seven types of pension in OECD countries, the result of the present study indicated that the public pension is usually formed by both of the first tier basic protection and the second tier earning related program. If the first tier of protection is not provided, the second tier payment formula would be embedded as an adequate factor.And if the occupational pillar program replaces the public pillar second tier one, the first tier pension of the public pillar will consolidate adequate payment.Therefore, most countries begin to use the double tiers (or two pillars)alongside with different financial design in the pension system to achieve a certain level of protection the elders.
Comparing the various types of pension systems generated from the present study to the current pension system inTaiwan, there are still some problems in the system of "farmer subsidies" and "national pension" for the first tier protection of the public pillar.It is emergent to review the existing farmer subsidy in order to establish a second tier
protection of farmers and to redesign the national pension sharing for different reasons of insurance premiums. Besides, under the protection of public pillar second tier, the three subcomponents (labor’s, military personnel’s, and public servant’s social insurance) can enhance the progressive design of the formula.
If the second tier of occupational pillar is added and the above three specific occupations was include as well, it would be obvious that military personnel and public servants have a dual DB retirement payments. Therefore, the difference between labor,military and public servant in the patterns of pension payment must be emphasized, and something has to be done to ensure equality of pension.

並列關鍵字

Financial design ； Tier and Pillar ； Individual fairness ； Appropriateness of payments ； Financial sustainable ； Public pension (pillar) ； Occupational pillar

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