摘要 1980 年代以降,許多國家針對勞工退休金制度進行改革,他們的共同點是 將退休金制度由確定給付制改為確定提撥制;我國於 2005 年 7 月開始實施的勞退新制亦承襲此一特點。確定提撥制建立可攜式個人退休金專戶,使受雇者的年資累計在面臨轉職、事業單位倒閉或歇業時不受影響,受雇者能確實擁有已累積之退休金權益和稅負優惠。因此,相較於舊制下退休金請領不易,使受雇者無法隨意轉職而中斷年資;新制提供的可攜性可能降低了轉職的成本,而進一步鼓勵自願性轉職。 本研究以行政院主計處「人力運用擬追蹤調查」1995-2005 年和 2005-2008 年兩時期的樣本分別代表受舊制和新制影響的受雇者,使用完全訊息最大概似法 (Full information maximum likelihood,FIML)估計轉職決策內生轉換模型。基 於以上估計結果,再考慮薪資結構差異,並設算兩制度之退休金權益變動數,以 分析退休金制度改變對於自願性轉職行為的影響。本文發現,採用勞退新制之後 自願性轉職情況較推行前有增長趨勢;而且,預期退休金資本損失是舊制下較低 轉職率最主要的解釋因素。
Abstract Several countries have undergone pension reforms since the 1980s. One common feature these reforms share is the shift from defined benefit (DB) pension plans to defined contribution (DC) pension plans; Taiwan’s Labor Pension Act that came into force in July 2005 adopts this feature as well. The portable individual account in a DC plan keeps job seniority accumulation from being interrupted when laborers decide to switch jobs or when their employers go out of business; thereafter, laborers virtually own the vested pension rights entitled to them and enjoy tax-deferred savings. While pension benefits were barely realizable under the DB plans, deterring laborers’ liberty of changing jobs due to seniority interruption; the pension portability that Labor Pension Act (DC plan) offers is likely to encourage labor mobility with lowered mobility costs. This paper employs two sample groups (1995-2005, 2005-2008) of Taiwan’s Quasi-Longitudinal Manpower Utilization Survey to represent laborers under DB and DC plans. An Endogenous Switching regression model is constructed and estimated with Full Information Maximum Likelihood (FIML) method to analyze mobility decision. Variables associated with structural wage differential and pension portability are created with the above estimation in order to analyze how labor mobility is affected by pension system shift. In this paper, it is shown that voluntary job separation is more frequent under the Labor Pension Act (DC plan); moreover, expected pension capital loss is proved to be the main reason for lower labor mobility under DB plans.