- 期刊
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公務人員退休年金設計：確定給付制、確定提撥制或雙層制？
Civil Service Pension Design: Defined Benefit, Defined Contribution or Hybrid?
摘要
2017年6月27日立法院三讀通過公務人員退休資遣撫卹法，該法第93條規定「中華民國112年7月1日以後初任公務人員者，其退撫制度由主管機關重行建立，並另以法律定之。」未來新進公務人員之職業退休金制度，究竟應維持現制，採取兼具確定給付與確定提撥之雙層制，或是完全確定提撥制，是當前公務人員退休年金制度改革刻不容緩的議題。本研究由公務人員退休撫卹基金管理委員會協助完成抽樣名冊後，選取10,000位受訪者，透過網路問卷，詢問受訪者對於現行確定給付制的看法，以及確定提撥制與雙層制優、缺點的同意度，總計回收8,275份有效問卷，問卷有效回收率達82.8％。研究發現若退休制度改變，多數現職公務人員仍會續任，且傾向維持現行確定給付制，退休制度若改變，新制採用雙層制的接受度高於確定提撥制，年資較短者對於確定提撥制接受度較高。本研究藉由現職公務人員的調查，了解其想法與觀點，以為未來政策設計參考，研究結果建議制度變革應做好利害關係人管理，對現職公務人員尤須善盡告知責任，促使制度變遷平和順利。
並列摘要
In order to achieve fiscal sustainability, Taiwan reformed its civil service pension system in 2017 by reducing income replacement rate, eliminating beneficial interest payment, delaying pensionable age, and increasing contribution rate. Currently the system is still operating based on the defined benefit scheme and adds the possibility of job transfer by combining working years. Nonetheless, to meet the requirement of the reform, for new members joining the civil service starting in 2023, a new pension system has to be designed. The choice of appropriate pension scheme is an urgent issue for the current pension system in Taiwan. The research was conducted to understand whether the new civil service pension system should adopt the scheme of defined benefit, defined contribution or hybrid. With the aid of Public Service Pension Fund Management Board, 10,000 online questionnaires were distributed and 8,275 were collected with the valid rate of 82.8%. The findings showed that most civil servants tend to select current defined benefit pension plan no matter how the system changes. For the new pension system, the hybrid system wins more acceptance than defined contribution. The civil servants with short working years prefer defined contribution. The study offers current public servants' thoughts for future pension design and suggests that stakeholder management has to be improved for effective communication and smooth change.