本研究探討我國新進勞工以及公務人員所面臨的退休福利差異,研究方法與結果可以提供政府相關單位進行年金改革時的參考。我們站在相同的基準點下,同時考慮給付面與成本面,對整體退休福利進行比較。在勞工方面,我們將勞工保險與勞退新制同時納入分析,公務人員方面,我們考慮公教人員保險與公務人員退撫制度。研究亦分析可能的年金改革方案帶來的影響。
We compare the retirement benefit between labor pension system and government employee pension system in Taiwan. Contrary to common belief, the retirement benefit from labor pension system is not strictly worse than the government employee system. Such fallacy may be coming from only considering one source of retirement benefit, when in fact there is two. We establish a leveled ground by considering the overall retirement benefit from each side. The analysis shows that to achieve similar level of retirement benefit, the civil servants actually have to pay more premium than the worker in the private sector. We also analyze the impact of potential reform to both systems. Our result may provide some insights to the upcoming Pension Reform.