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  • 學位論文

我國勞工退休所得保障制度與問題之研究

A Study on the Labor Retirement Income Security System in Taiwan and Its Problems

指導教授 : 許繼峰
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摘要


摘 要 我國65歲以上人口在1993年底已達總人口數之7%,已邁入「高齡化」的社會型態,2012年底,我國老年人口占人口比例達11.2%。根據2012年內政部統計處統計,零歲平均餘命男性為76.16歲,女性為83.03歲,男女平均為79.45歲,台灣已是呈現老人國的型態,為讓勞工在平均60歲以後安享平均有二十多年無工作收入的老年生活,已成為當前最重要問題。 為落實保障勞工老年經濟生活的安定,增進勞工退休權益;政府已陸續完成勞工退休金條例、國民年金法及勞工保險條例年金制度修法之工作。2009年1月1日實施勞工保險老年給付年金制,考量勞工保險已實施50多年,許多資深勞工已符合或將符合老年給付條件,且國人多具「入袋為安」之傳統觀念,在兼顧勞工權益及制度穩定之原則下,採現制一次給付與年金制併行方式,賦予現有被保險人於退職時選擇請領現制或新制之權利。 對於是否選擇請領勞保老年給付,再加入國民年金,至65歲再領取國民年金老年給付,或係選擇將來領取勞保老年給付年金制,一般的勞工被保險人,顯得非常不瞭解。雖然政府對外宣導,並提供相關文宣資料,並告知民眾請領勞保老年給付年金制對民眾較有利,惟相關資料的比對較為複雜,僅係概略性的比較,且彼此規定不同等因素,對勞工選擇造成很大的影響。 基於上述,本研究以我國現行勞工退休所得保障為核心,希望藉由本研究之發現,讓屆齡退休的勞工可以做選擇及謀取自身最大利益的參考,能讓即將辦理退休的勞工能夠更明確瞭解勞工退休給付的不同,並做正確的選擇,以達到確保勞工退休所得得到保障及維持其老年生活品質。 關鍵字:勞工保險、國民年金、勞工退休金條例、勞動基準法

並列摘要


Abstract By the end of 1993, the elderly population above the age of 65 years of our country has already reached 7% of total numbers of people, entered the state of aging society, at the end of 2012, the elderly population of our country reaches 11.2%. According to 2012 statistics of the Ministry of the Interior statistics, the average life expectancy of zero-year-old male was 76.16 years, female 83.03 years for men and women with an average of 79.45 years old, Taiwan is already showing patterns of old country, to allow Labor after an average of 60 years to enjoy average there are no income from work twenty years old age, has become the most important current problems. In order to implement the stability which ensures labor's old economic life, promote labor's retired rights and interests; Have already finished Labor Pension Act, National Pension Insurance and Labor Insurance regulations annuity systems and repaired the work of the law successively, among them implement on January 1 of 2009 the Labor Insurance Old-age Pension Benefit system, Considerations of Labor Insurance has implemented more than 50 years, many senior labor has met or will meet old age benefit conditions, and people more than a "into the bag for the safety" of traditional concepts, under the principle of both labor rights and the system, Given the existing insured please choose the right system or the new system is now leading the interest at the time of retirement. Please choose whether elderly collar Labor Insurance benefits, then join the national pension, to 65 years old again receive national pension benefits, or the Department of Labor elderly choose to receive future Old-age Pension Benefit, the average worker is insured, it is very do not understand. Although the government propaganda guidance, and provide relevant information propaganda and inform the public claim for payment of labor pension system for elderly people is more favorable, except for the more complex than the relevant data, only the outline of the Department of Comparative and regulations and other factors differ from each other, great impact on the labor choice. Based on the above, this study of the existing labor Retirement Income Security at the core, I hope by findings of this study, so that workers can retire Pro session to choose their own best interests and seek a reference, allowing for retirement will soon be able to more clearly understand the labor pension benefits are different, and make the right choices in order to achieve to ensure that workers are protected and retirement Income maintain their quality of life in old age. Keyword: labor insurance, national pension, Labor Pension Act, Labor Standards Act

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