勞退制度政策轉換對企業經營與勞工權益影響之研究

A Research on Influences of Laborer’s Retirement Policy Transition on Business and Laborers in Taiwan

趙翠意(Tsui-Yi Chao)

指導教授 ： 嚴奇峰

中原大學/商學院/企業管理研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600089

摘要

本研究以資方及勞方為研究個體，探討勞退制度之政策轉換後，資方及勞方在有關「制度改革」、「執行措施」、「運用監理」等勞退政策，從兩者的互動行為及態度轉變（認知及心態反應），以社會關係學的角度探究出兩者各自對『企業經營』與『勞工權益』的影響程度。本研究採「結構式問卷」進行樣本調查，依各項資料的分析、彙整、歸納，並依照第三章之研究假設與第四章之研究結果綜合整理出本研究的結論，並進一步探討這些結果在管理上的意涵，以供企業界和後續研究者參考，其分述如下：
（一）資方在政策轉換後對企業經營影響的認知及態度反應：
1.制度面－資方在「制度改革」的政策認知高低上，並不覺得會影響「經營成本」；但卻會因「確定提撥」制度改革的政策認知越高而越不同意，因政府依法強制企業按月提繳可攜式的勞工退休金及強制補提舊制退休金，資方認為會因此而影響到雇主與勞工間的和諧、信任及契約型態之「勞資關係」。
2.執行面－資方在「防堵規避」及「違反罰則」的政策認知程度高低或對政策的同意度上，並不會影響「經營成本」或「勞資關係」，但少許的雇主會擔心政府鼓勵勞工檢舉而會影響到「勞資關係」，因制度才剛實施還有待觀察。
3.運用面－當政府依法強制執行「統收控管」勞工退休基金時，政府將企業未依規定提繳罰雇主的滯納金列入退休基金收益，而投資及通貨膨漲風險卻由勞工自行承擔的「投資收益」政策，在資方對此政策不了解時，覺得對「企業經營」的影響並不大；但當政策認知越高，資方的政策同意度就會越低；因擔心政府對企業依法強制提繳及執行罰金、統收控管及集權監理等退休金政策，會影響企業的「經營成本」及「勞資關係」。
（二）勞方在政策轉換後對勞工權益影響的認知及態度反應：
1.制度面－勞方在政府要求企業依法按月強制提繳勞工可攜式退休金的「確定提撥」制度改革上，當政策認知程度越高就愈同意此政策；然而勞方也會擔心，勞退基金交由政府統收控管因股市護盤而降低投資信心、須投保延壽年金而增加支出負擔等因素會影響勞工的「退休保障」。
2.執行面－勞方在「防堵規避」及「違反罰則」的政策認知高低，並不會影響「勞動條件」或「退休保障」；但卻會擔心，政府對企業強制執行「違反罰則」的政策時，雇主可能會將罰鍰或滯納金轉嫁至勞工身上，而影響了勞工的薪資成長、薪資結構、契約型態及工作機會等「勞動條件」，進而影響到勞工的「退休保障」。
3.運用面－勞方在政府依法強制「統收控管」勞工退休金政策；投資及通貨膨漲風險卻由勞工自行承擔的「投資收益」政策；以及對勞工退休金的計算方式、須滿60歲才能請領、需投保延壽年金保險等「退休請領」政策等，有關上述「運用監理」的勞退政策同意度越低，勞方就會覺得對勞工「退休保障」的影響越大。

關鍵字

企業特性 ； 政策認知與同意度 ； 勞工退休金 ； 企業經營 ； 勞工權益。 ； 個人因素

並列摘要

This research, taking the employers and the laborers in Taiwan as subjects, tries to look into the interactive behavior and response manner changes of the subjects in terms of System Reform, Implementing Measures, and Application Supervision after the policy transition of laborers’ retirement plan, and further to explore, from the viewpoint of a social relationship research, the influences on business operation and the laborers’ rights and benefits perceived and responded by the employers and the employees laborers respectively and how far the influences reach.
This research adopts “structured questionnaire” for sample investigation; next conducts analysis, summing up and induction of the data item by item, then presents the assumptions shown in Chapter 3 and obtains the results shown in Chapter 4, and finally reaches the conclusions of this research through aggregative contemplation; in addition this study further discloses the implications of these results to management in the light of serving as reference for the future interested researchers. The details are shown as follow :
1.The Employers’ cognition of and attitude to the influence of the Policy Transition on business operations:
1-1. Concerning the Plan and System:
The employers do not reckon that “Operating Costs” will be affected in terms of their perception extent of “System Reform” policy; however, they demonstrate a stronger resistance to the higher extent of perception of “the Assured Appropriation” plan reform, since the employers believe that the imposed appropriations will eventually affect the existing harmony, trusts and the contractual “employment relationship” when businesses are imposed by government agency to monthly appropriate the portable laborer’s retirement pension and to conduct the withdrawal as make-up appropriation against the earlier retirement pension plan.
1-2. Concerning the Implementation:
The employers demonstrate that neither the extent of perception or awareness of the “Escape Preventing” and “Breach Penalties” policies nor the extent of acceptance of the policies will influence “Operating Costs” or “Employment Relationship”; however, a few among them worry that the breach reporting encouraged officially will affect the “Employment Relationship” and they will wait and see how the implementation goes.
1-3. Concerning the Applications:
The employers believe that the policy transition does not affect “business operations” significantly before they could dig into the “Investment Income” policy in detail – the governmental policies that put in to Retirement Fund Income the overdue fines collected from the employers having failed to conduct the withdrawal to the requirements timely while put risks in investment and inflation on the shoulders of the laborers. However, the employers demonstrate the lower extent of acceptance in proportion to their higher perception of the policies. After all, they worry that the retirement pension policies imposed by the government authorities such as imposed appropriation and fines as well as the centralized collection and control and the centralized supervision will affect their business “Operating Costs” and “Employment Relationships”.
2.The Employees’ cognition and attitude to the influence of the said Policy Transition on the laborers’ rights and iuterests:
2-1. Concerning the Plan and System:
The higher the laborers’ cognition of the said policy, the higher extent of acceptance of that policy – in terms of the system reform in which the government authority requires the businesses to impose monthly withdrawal of Portable Retirement Pension from the employees’ pay accounts; however, the employees also worry that some factors such as increased expenses will affect their “Retirement Securities” and the said expenses are likely to arise from the subscription of extended life insurance for pension to compensate the investment confidence weakened by the government’s intervention by using the retirement fund under the government’s centralized collection and control.
2-2. Concerning the Implementation:
The employees demonstrate that neither the extent of perception or awareness of the “Escape Preventing” and “Breach Penalties” policies nor the extent of acceptance of the policies will influence “Labor Conditions” or “Retirement Securities”; however, they do worry that the laborers’ “Retirement Security” will be eventually affected when the “Labor Conditions” such as the laborers’ salary growth, salary structure, contract pattern, and job opportunities are affected when the employers pass on their penalties or overdue fines to the employees.
2-3. Concerning the Applications:
The employees demonstrate the lower extent of the acceptance to the policy transition to the “Application Supervision” policies mentioned below the higher influence to the “Retirement Security”; and the policies include but are not limited to the officially imposed “Centralized Collecting and Controlling” of “Laborers’ Retirement Pension” Policy, the so-called “Investment Income” Policy which passes on risks of investment and inflation to the employees, and the “Payment due at Retirement” policy encompassing retirement pension computation and requirements of qualification for filing the pension payment upon fully 60 years old in age and subscription of extended life insurance.

並列關鍵字

Cognition and Attitude toward policy ； Business Operation ； labourer's rights and interest. ； Labourers' Retirement Pension ； personnel characteristics ； Business characteristics

參考文獻

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