台灣勞工保險高薪低報情形之分析-兼論其對勞工保險基金之影響

勞工保險自實施老年年金以來，高薪低報問題日益嚴重，源自於請領年金金額公式當中，平均月投保薪資僅採計最高六十個月的投保薪資，制度導致投保部分高額即可獲得高額平均薪資，因此產生勞工取巧的投保方式與心態，加上雇主為降低人事成本的動機，導致職場高薪低報成為常態，嚴重影響基金收入。高收入勞工超過投保薪資上限的收入，依規定不須繳納保費，因為本國投保薪資上限過低，導致收入超過投保薪資上限者的比例相當高，同時影響勞工保險基金的收入。本研究總體分析利用「勞工投保薪資資料」及「受僱就業者每月收入資料」二項總體資料，分析結果發現，投保最低薪資的勞工，高薪低報比例相當高，而且絕大部分行業都有明顯高薪低報情形，由被保險人決定投保金額的職業工會，高薪低報情形更為嚴重，並且推估勞工保險基金因高薪低報每月短收約30億元保費，有將近2成高收入者，收入超過投保薪資上限。本研究個體分析以「由企業(或單位)取得勞工薪資明細」及「由勞工填寫薪資問卷調查」方式進行調查，調查結果發現，高薪低報比例高達6成，7成以上勞工具有「退休前再提高投保薪資」的取巧心態，規模小且為勞工投保最低薪資的企業(或單位)，高薪低報比例高。投保最低薪資的勞工、以現金領薪的勞工，高薪低報比例皆高達9成，投保職業工會部分則有9成以上未依實際薪資投保，而超過投保薪資上限的高收入者，比例超過2成。本研究個體分析雖獲得上述結果，但因薪資資料屬個人相當隱私之個資，以方便取樣的過程中，除部分受訪者直接提供公司薪資單據外，其它受訪者皆有可能因不願透露薪資收入而未實際填答。研究結果發現，高薪低報已成常態，證明制度疏漏衍生取巧投保心態，高薪低報的弊病，嚴重影響勞工保險基金收支。

關鍵字

勞工保險；老年年金；高薪低報；平均薪資；投保薪資上限；職業工會

並列摘要

The problem of the employer under-reporting of employees’ income has become more and more serious since the Labor Insurance Fund started to implement the old-age pension. Because of the pension formula which is only calculated by averaging the highest 60 monthly insurance salary during the period of joining insurance coverage, the system leads to the fact that an insured person can receive a higher average monthly insurance salary if he pays part of the higher premium. In addition, it causes some problems, the employees’ opportunistic insurance method and the employers’ motivation which reduces the personnel costs. Therefore, it is more common for the employer under-reporting of employees’ income and it affects seriously Labor Insurance Fund’s revenues. The higher salaries of workers may not pay the additional labor insurance premiums as required by the regulations if their monthly salaries exceed the limit of the monthly insurance salaries. Because of our country’s lower limit on the insurances salary, it causes the fact that the large proportion of the employees whose income exceeds the maximum monthly insurance salary. In the meantime, it also affects the revenues of the Labor Insurance Fund. The study analyses two overall data, “the Data of the Labor Insurance Salary” and “Monthly Income Of Major Job For Employees” and find that the insured person who insures the minimum monthly insurance salary has a large proportion on the under-reporting of employees’ income. And the majority of business has an obvious situation of the employer under-reporting of employees’ income. It is the worst in the occupational unions where the insured person determines the amount of the insurance coverage and the problem of employer under-reporting of employees’ income is far more serious. In addition, it estimates that revenues foregone would amount to about 3 billion NTD premiums per month on the Labor Insurance Fund because of employer under-reporting of employees’ income. There are as many as 20% of the higher income earners that their income exceeds the maximum monthly insurance salary. The research uses the individual cases as the unit of analysis in accordance with “The Salary slips from the business enterprise (or Unit) and the Payroll Survey from the employees. Then, we find that there are 60% of the employer under-reporting of employees’ income, and 70% of employees would increase insurance salary when they are about to retire for opportunistic reasons. There is a higher proportion of the employer under-reporting of employees’ income in the small-sized business enterprises (or units), and those small-sized business contribute at the bare minimum premium for their employees. There are as many as 90% of the workers who pay the minimum premium and who receive their salaries in cash underreport their income. Besides, there are 90% workers who insure in the occupational unions and do not insure in their real monthly salary There are over 20% workers who are the higher incomers and their salary exceeds the limit of the monthly insurance salary. The research uses the individual cases as the unit of analysis can receive the results as mentioned above, and there are only some part of the respondents directly provide their salary certificates. However, the information on remuneration belongs to the personal data (privacy). Other respondents may give untruthful answers since they are not willing to offer their real income. The research finds that the employer under-reporting of employees’ income has become the norm and it proves the the system’s omissions resulting the method of the insurance for opportunistic reasons.The disadvantages of employer under-reporting of employees’ income have a negative effect on the revenue and expenditure of the Labor Insurance Fund.

並列關鍵字

the Labor Insurance ； the Old-Age Annuity ； the employer under-reporting of employees’ income ； average salary ； Maximum Monghly Insurance Salary ； Occupational Union