年金合併計算制度之研究

2016年起政府為解決年金破產問題，提出年金改革政策，其中最具共識項目為可促進人才流動之年資合併計算制度。本研究的目的在探討即將完成立法程序的年資合併計算制度的內容及其優缺點，尤其是對私校教職員造成的影響。為達上述研究目的，本研究採法律社會學的研究方法，比較政府及朝野各黨派提出的公教人員退休等法律草案版本，以及日本年資合併計算制度。結果發現：一、保險方面，公教人員保險與勞工保險投保年資可合併計算。二、公務員與公校教職員之間、公私校教職員之間的退撫年資可合併計算。三、公務員與私校教職員的退撫年資無法。筆者歸納其問題點，一、此次年金改革政府僅為解決財政負擔問題而已，因此年金改革溯及已退休者，刪減其退休金額；但年資合併計算制度並未溯及公教體系已離職者，歸還因已離職遭政府沒收的年金資產，違反公平正義原則。二、政府並未有受薪者每工作一年即享有該年的年金資產的概念。三、政府並未將私校教職員年金視為公共年金之一環。最後，筆者提出日本年金的年資合併計算制度做為日後改革之參考。

關鍵字

年金；私校教職員；年金改革；年金合併計算制度；年金資產

並列摘要

From the year of 2016, Government has raised different pension reform policies in order to resolve the problem of pension bankruptcy. Among these policies, the Pension Aggregation System that can foster flow of talents between industries is the one that most agree with. The purpose of this research is to provide the contents, merits, and demerits - especially its impact on private school faculty - of the Pension Aggregation System, which is moving forward towards the end of the legislation process and about to be enacted. To accomplish the abovementioned purpose, this paper adopts the research methods of sociology of law, comparing different drafts proposed by Government and political parties with the Pension Aggregation System in Japan and comes to the following conclusions: First, Insurance-wise, insured years of government employees and teachers can be combined with those of labors. Second, service years (for calculation of equity annuity) of government employees can be combined with those of public school faculty, whereas service years of faculty in public school and private school can also be summed up altogether. Third, service years of government employees and private school faculty cannot be combined. Based on these conclusions, this paper proposes three issues of the current Pension Aggregation Draft: First, the main purpose of the current pension reform is to resolve the pension bankruptcy problem; therefore, the reform focused on reducing equity annuity of the retired people who are still currently at work but does not reach those who already retired and require them to return the extra annuity they gained. This violates the principle of fairness. Second, according to the current draft, the government does not entitle employees to yearly equity annuity. Third, private school faculty is not included in the public pension. After proposition of these three issues, this paper proposes the Pension Aggregation System in Japan for future reference in the occasion of pension reform.