我國年金制度之協調與整合

年金制度是政府為保障國民在退休後能保有一定生活水準之基本保障，其主要目的在於使國民的老年經濟生活無虞。隨著我國正式邁入高齡化社會，加上少子化的衝擊，人民退休後老年經濟之保障逐漸受到重視。長久以來，我國之老年經濟保障制度不論是社會保險制度或是職業年金制度均係以職業別作為主要區分，在不同的法規規範之下，一直存有投保薪資上限不一、退休年齡不一、所得替代率不一等問題，不僅產生公平性之疑慮，亦可能引發世代不公等問題。此外，制度間年資無法保留及無法併計之問題亦使人民在轉職過程中，導致其年金權益因此受到侵害。因此近年來，年金改革遂成為政府亟須完成之目標。本文針對我國老年經濟保障制度之保障內容不平等與缺乏年資保留與年資銜接之問題，以平等原則與財產權之保障進行分析，並提出整合年金制度較可行之解決方法與建議。

關鍵字

年金制度；協調；整合；平等原則；財產權；期待權

並列摘要

To ensure the people who can maintain a certain standard of living after their retirement, the government sets pension system as the basic security especially in the old-aged economy living. With entry into the aging society in Taiwan, and the impact of the trend towards fewer children, the old-aged economy security become more important. The social insurance system and the occupational pension system are based on occupation as the main distinction in the old-aged economic security of Taiwan. It has caused lots of problems, such as the difference of limit for pensionable salary, retirement age and income replacement rate under the different regulations. These unequal problems not only lead to the issue of fairness but also the injustice of generations. In addition, the problem that the year of work seniority for those pension system cannot be retained and summed up also make people are afraid of the change for their work. Therefore, the annuity reform has become an urgent goal of the government. This study analyzes these unequal problems and the issue of work seniority for those pension systems which cannot be retained and summed up of the old-aged economic security in Taiwan with the theory of principle of equality and the protection of property rights. In the end, this study offering suggestions for integration of the pension system in Taiwan.