我國勞工退休金條例與投保薪資申報之實證研究

2004年6月11日立法院通過「勞工退休金條例」(以下簡稱勞退新制)，自2005年7月1日正式實施至今。實施初期執行機關勞動部勞工保險局於全國各地舉辦甚多場次講習及座談會，大肆宣導勞退新制實施優點，計有：擴大適用對象、勞工退休金可累積帶著走、基金保證收益、自願提繳退休金享有免稅優惠……等等好處。惟勞退新制實施至今已逾12年，除了上述宣導優點外，是否仍存在有其他優點呢？是否對其他社會保險有正面影響呢?正是本文研究重點。經參考國內相關文獻、媒體報導、統計資料及實證分析，發現勞退新制實施至今因雇主每月均要提繳不低於投保薪資6%退休金到勞工勞退帳戶內，是勞工除了勞保老年給付及國民年金外之另一筆退休金，是勞工老年退休經濟主要來源之一，所以勞工正視每月投保薪資是否有被雇主以多報少更甚以往，更會注意自己投保薪資是否有覈實申報，不失為勞退新制實施至今之另一優點，又因為投保薪資申報覈實與否，從本研究之案例中可證明，對勞工退休金金額影響巨大，若投保薪資被高薪低報，則退休時領取之勞保老年給付及勞退6%差額頗大，勞工肯定會正視投保薪資是否覈實申報。另投保薪資依勞工應領薪資總額實際申報，勞資雙方實際繳交保費，值此「年金破產」將屆之際，願提高保險費收繳能對勞保基金收支有所助益，得以延遲勞保年金破產年限，能讓勞工晚年退休經濟生活更有保障。

關鍵字

勞退新制；投保薪資；確定提撥制

並列摘要

On June 11, 2004, the Legislative Yuan passed the Labor Pension Ordinance (hereinafter referred to as the "New Labor Service"), which was formally implemented on July 1, 2005. In the initial implementation, the responsible organization, the Labor Insurance Bureau of Labor Department, held many seminars throughout the country, advocate the advantages of new system, including: to expand the coverage of wider labor force, the labor pension can be accumulated and follows the individual in case of changing jobs, guaranteed minimum return on pension funds, tax exemption on voluntary pension savings... and so on. However, there are still other advantages besides the above-mentioned advantages. It is the focus of this paper. According to the relevant domestic literature, statistical information and empirical analysis, we found that the new law requires the employer to pay not less than 6% of the salary as the pension of the labor account. This pension is above and beyond of the labor insurance and national individual annuity. Different from the labor insurance for the elderly, which has to be 50 years old to reach the retirement requirements, labor force who are not receiving social insurance payments, their insured wages being reported less is not easily noticeable. But, the new system is a monthly basis, if the employer does not reserve enough pension for the labor force, the labor force will find out. Therefore, the labor forces have more interest of the new law. If the insurance payments were paid in accordance with the actual salary of the workers, if the salary can be improved, the premium income of the government will be greatly increased. The risk of "annuity bankruptcy" will be greatly reduced. This will enhance the welfare of the retired labor work forces.