臺灣未來企業退休金制度改革之分析

The Construction of a Future Occupational Retirement System in Taiwan

吳明儒(Ming-Ju Wu)

《社會政策與社會工作學刊》 1卷2期 (1997/12) Pp. 137-188

摘要

隨著臺灣人口結構持續老化的因素影響，國人對於老年退休經濟安全保障的需求也日益殷切，延宕多時的勞基法退休金制度改革，一直是社會大眾關心的議題。最近，勞委會原擬改採的勞工老年附加年金保險的政策，在經建會討論時，卻另以公積金的方案取代，最後甚至有兩案並行的構想。本文擬從企業退休金制度建構的角度，提供政策規劃參考，探討在現行制度下未來企業退休金制度實施可能的影響因素，包括員工年齡結構老化與退休基金之間的關係，以及不同財務提存方式將會造成何種影響？
本文指出：第一、長期而言，在年齡結構趨於老化的情況下，確定給付計畫的提撥率將超過確定提撥計劃。第二、台灣在過去十年間(1985-1995)，各行業就業者的年齡均有增加的趨勢，但增加的速度互異。企業退休制度若採「完全提存準備方式」，雇主將無力負擔，採「完全不提存準備方式」對員工缺乏保障。第三、本文討論指出依據不同受雇員工年齡結構採行「確定提撥計劃」是較為可行的方法，且為歐美先進國家所採用。第四、對現行「勞基法退休金制」改制之建議，本文認為以「稅賦誘因制」鼓勵企業提撥及減少政府對基金的幹預，並規劃「企業年金法」是較為可行的方法。

關鍵字

企業退休金 ； 第二層年金 ； 確定給付 ； 確定提撥 ； 完全提存準備 ； 完全不提存準備 ； 部分提存準備

並列摘要

Since Taiwan's retirement system is encountering both stresses from an aging population and decreasing number of careers to look after them, the importance of constructing a comprehensive pension system has been recognized in recent years. This paper main emphasis is on occupational pension. There are four conclusions to be made regarding this issue. In the first place, basing on the elderly structure of population, the Defined Benefit Scheme will increase the rate of contribution that is comparing to Defined Contributions Scheme in the long term.
Secondly, in the past decade the structure of the employee's age is gradually increasing in Taiwan; therefore, if the employer adopted the 'Full-Funding' method that will produce a heavy financial burden. On the contrast, if the employer adopted the 'Un-Finding' method that will decrease protection to employee's retirement payments, Thirdly, According the different employee's age structure, this paper suggests 'Defined Contribution Scheme' will be an available strategy in the situation of Taiwan that is popular implement in the advanced countries.
At the last, the paper suggests the government have to reduce the intervention of pension fund and through tax-incentive to encourage the employer and the employee to attend. Looking forward the government to postulate an 'Occupational Pension Law', it should be an integrated and comprehensive pension policy for Taiwan.

並列關鍵字

occupational retirement scheme ； the second-tier pension ； defined-benefit scheme ； defined-contribution scheme ； full-funding ； unfunding ； under-funding