勞工選擇勞工保險老年年金給付影響因素之研究

我國國民年金保險及勞工保險年金給付制度之實施，具有幾項重要的意義，包括擴大社會保險老年所得保障體系的涵蓋範圍、保障老年長期經濟安全、社會保險年金體制的確立。經問卷調查後發現，隨時代環境的變遷，及政府廣為宣導年金制度後，民眾已逐漸改變其想法，不再侷限於一次領取老年給付，反而深刻體認如何確保老年生活費用來源無虞，而大幅提高及接受勞工保險之年金給付制。研究分析後發現:1.人口基本特質之性別、年齡、目前薪資收入、預計退休後費用、勞保年資、教育程度、行業別對年金選擇行為有關聯性，婚姻、與父母居住、子女數則沒有關聯性；女性選擇年金給付意願遠高於男性。2.不同勞工保險及國民年金年金制度認知之受訪者對年金選擇行為有關聯性。3.老年經濟安全認知變數對年金選擇行為，有關聯性。4.勞工保險老年年金平均給付金額略高於每人每月「最低」生活消費支出，如再加計第二層企業提供之勞工退休金，已足夠維持老年「最低」生活費用。5.敬老津貼落日，國人若欲領取「年金」，則必須先行「繳納保費」，屬於「社會保險模式之老年年金」，「免繳費式之福利年金」不復存在。現行國民年金加保制度採柔性強制納保制，可改採強制加保規定，調整國民年金所得替代率與勞工保險年金所得替代率相同。屆齡退休時，按月領取年金，如此可將社會保險功能發揮至最高，及提供國民老年生活經濟保障。

關鍵字

年金給付；老年經濟安全；勞工保險；社會保險

並列摘要

The implementation of National Pension Insurance and Labor Insurance Pension Payment Systems in Taiwan has a number of important meanings, including expanding the coverage of the social insurance old age income protection system, protecting the long-term economic security of old age, establishing a social insurance pension system. A questionnaire survey finds that, with change in times and environment, after the government has widely promoted the pension system, the people have gradually changed their thoughts: they no longer just choose a lump-sum payment of the old age pension; instead, they have deeply recognized how to make sure they will not have to worry about their source of expenditures in old age life, which thereby has significantly increased reception of the pension payment system of labor insurance. An analysis has the following findings: 1. The influence of basic demographic characteristics on choice behavior of pension, including gender, age, current salary, estimated retirement cost, labor insurance seniority, education level, industry, is relevant to pension choice, but not relevant to marriage, residing with parents, and No. of children; females are higher than males in willingness of selecting pension payment. 2. For interviewees who have different recognitions of labor insurance and national pension systems, there is a relevance to pension choice behavior. 3. There is a relevance to the variable of old age economic security recognition on pension choice behavior. 4. The average amount of payment of labor insurance old age pensions is slightly higher than the “minimum” life spending expenses per person per month; if plus the second-tier labor pension, it will be enough to pay for the “minimum” living expenses. 5. Old age allowances are coming to an end. If citizens desire to receive “pensions”, they must pay premium in advance. In respect of “social insurance type old age pensions”, “pay-free welfare pensions” no longer exist. Currently the national pension enrollment system adopts a soft compulsory enrollment system. A compulsory enrollment and adjustment of the national pension income replacement ratio to same as the labor insurance pension income replacement ratio are suggested. After they retire, people may receive pension benefits on a monthly basis. This will maximize social insurance’s function. Moreover, citizens’ old age life economy will be secured.