我國私校教職員退休金制度之研究

世界銀行的退休金研究專家，於1994年提出三層保障制度之退休規劃，其中第一層保障為基礎年金，第二層是法定私營年金-職業年金，第三層是自願參加的儲蓄型年金計畫-個人年金。我國之退休金制度亦採三層設計。本文雖在研究私校教職員之退休金制度，但探討之重點著重在制度改變最大的第二層退撫儲金制度，私校教職員之職業退休金制度由確定給付制改為確定提撥制，其職業退休金制度改變的時空背景為何？對政府財政之影響為何？對私立學校教職員退休福利之影響為何？是否符合世界各國退休金制度設計的潮流？本研究發現，私校教職員第一層基礎年金，究竟應參加公保還是勞保仍有爭議，第二層退撫儲金制度，由舊制的確定給付制改為確定提撥制，符合世界各國退休金制度的潮流，從減輕政府財政負擔與制度可續性的角度來看，私校的改革經驗是成功的。在退撫儲金的管理上，私校退撫儲金積極型投資組合及穩健型投資組合的投資績效，皆優於國內各大退休基金。第三層商業年金的增額提撥制度，私校教職員除了享有免稅的優惠外，更可提高未來退休所得。本研究之建議包括：私校退撫儲金管理會及教育部監理會，應加強溝通協調及相互合作；私校退撫儲金管理會應增加投資顧問家數，以分散投資風險；政府應出面成立具公信力及公益性質的退休金保管機構，或是由現有具公信力之機構（例如；臺灣集中保管結算所）擔任之；與私校教職員退休金重大政策的改變應加強宣導。

關鍵字

私立學校；退休金；確定給付；確定提撥；自主投資平台

並列摘要

The pension experts of World Bank proposed a three-tier contributory scheme in 1994. First pillar is a publicly managed system with mandatory participation and the limited goal of reducing poverty among the old, second pillar is a privately managed mandatory savings system, and third pillar is voluntary savings. Taiwan also utilize this pension system design. This paper studies the private school pension plan for the teachers and focus on the second pillar of the three-tier contributory scheme, which has been made a significant change. The private school pension plan for teachers has been changed from a defined benefit system to a defined contribution system. I would try to answer those questions in our paper. First, what is the background of the changes. Second, what is the impact on the government finance and the private school pension plan for teachers. Third, are this change in line with the trend around the world. This paper finds that it is still controversial whether the first pillar of the private school pension plan should participate in public insurance or labor insurance. It is in accordance with the trend of around the world which the second pillar change from a defined benefit system to a defined contribution system. This reform is successful from the perspective of reducing the government's financial burden and sustaining the system. In addition, the investment performance of risk attributes in high and moderate level is superior to the domestic major retirement funds under the management of the private school retirement management committee. Last, the staff and faculty can have tax-exempt and increase retirement income in the third pillar of the contributory scheme. In this paper, I have three suggestions. First, the private school retirement management committee and its supervisory committee could improve communication and coordination. Second, private school retirement management committee could increase investment advisers to diversify investment risk. Third, the government could establish reliable a pension custody institution or make an existing credible institution (e.g. Taiwan Centralized Custody Clearing House). Last but not least, the government could strengthen advocacy of every policy relevant to the private school retirement pension.