我國勞工退休金之研究--兼論勞退新制

林倩影

指導教授 ： 黃人傑

國立臺灣師範大學/教育學院/政治學研究所在職進修碩士班/碩士(2006年)

摘要

由於我國經濟結構改變、人口快速老化，社會價值變遷，實施20餘年的勞動基準法退休金制度，使大部分勞工無法領獲退休金，已不符合當今社會趨勢的需要。勞退新制在政府、勞資雙方及學者專家努力下公佈實施，勞退新制採個人帳戶制與年金保險雙軌制，帶來劃時代的變革，並深切影響勞工退休生活。
本論文採非介入性之研究方式，利用文獻分析法、次級資料分析法及歷史分析法，來分析勞動基準法退休金及勞工退休金條例退休金之制度內容及精神所在，並加以比較新舊制度的差異性及優劣之處，以檢視新制能否改善舊制的缺失。
研究發現勞退新制仍有改善空間，故提出研究建議。
一、對主管機關的建議：適用範圍宜擴大、定期檢討提繳率是否足夠、延緩領取退休金年限、滯納金的調降、降低年金保險的門檻、勞工退休基金監理委員會早日成立、勞工退休基金運用之民營化。
二、對雇主的建議：人力派遣並非萬靈丹、提昇企業的社會責任。
三、對勞工的建議：督促雇主覈實提撥退休金、妥善運用退休基金。
因此，透過上述各項建議評析，希望勞工退休金制度能臻於完善。

關鍵字

勞工退休金 ； 個人帳戶 ； 確定提撥制 ； 確定給付制

並列摘要

Due to the economic structure changes, the population ages rapidly and the social value shifts in Taiwan, the retirement pension system implemented more than 20 years in Taiwan under the Labor Standards Law causes that the majority of the labor can not obtain the retirement pension. The system does not meet the current need of the social tendency any more.
The new labor retirement system has been announced and enforced under the efforts of the government, the labor and capital and sociology scholars. The new program, implementing bilateral systems of the individual retirement accounts and the annuity insurances, brings the epoch-making transformation and deeply influence in the retirement life of labor
Our research uses the methods of Non-involvement Research, embraced Literature Analysis, Secondary Data Analysis, and Historical/Comparative Analysis to analyze the contents and the essences of both the previous system of the Labor Standards Law and the new system of the Labor Pension Act. We also compare the advantages and disadvantages between old and new systems to see if we can improve the defects on the old one.
The research indicates there is still some room to improve the new labor retirement system. Therefore we have the following research suggestions:
First, to the government organizations: expand the applicable scope; exam the rate of contribution periodically, postpone the year limitation of the pension receiving, decrease the late payment penalty, reduce the threshold of the annuity insurance, establish the committee for the labor retirement pension fund, and operate non-governmentally the labor retirement pension fund
Second, to the employers: Labor despatch does not always work. Elevate the enterprise’s social responsibility.
Third, to the labor: Supervise the employer to make sure the retirement pension fund is allotted; Utilize the retirement fund properly.
Hence, as these above suggestive analyses, we hope that the new labor retirement pension system will be close to perfect.

並列關鍵字

Labor retirement pension ； Individual retirement account ； Defined Contribution Plan ； Defined Benefit Plan