國營事業機關組織變革員工退休金制度之比較－以L機關為例

State-owned enterprises shall organize the staff of the pension system reform comparison-taking L authority as an example

羅貽(Yi Lo)

指導教授 ： 王安平

朝陽科技大學/管理學院/保險金融管理系/碩士(2011年)

摘要

公務人員與國家之關係，以往認為是特別權利關係，有別於人民與國家間之一般權利關係，故公務人員權利常受限制。我國公務人員保障制度，因各機關組織體制不同，適用退休金制度有所差異。
本研究藉由說明行政院勞工委員會勞工保險局，配合行政院組織變革，由國營事業機關組織體制，重行檢討勞工保險局組織定位，勞工保險局組織條例修正為行政機關，其歷程變化之介紹。101年改制行政機關後，具公務人員任用資格之員工由「具公務人員身分之勞工」，改任換敘為「公務人員任用法」第9條第1項規定者，即具有依法考試及格、依法銓敘合格、依法升等合格之任用資格人員，轉任官職等級及退撫事項。針對具公務人員任用資格人員於改制前、後，在退休制度方面，適用退休年齡、退休金給付條件、給付金額之比較及優、劣分析，在不同體制下退休金所得替代率分析比較，藉由因身分別不同，適用退休法令規定不同，勞工與公務人員權益差異比較分析研究。
再提出結論與建議，政府應適性立法，調整軍、公、教、勞工各體制規定下之退休制度，改善民眾長久以來詬病的公務人員退休撫卹制度優於其他各類職業別退休撫卹制度，拉近各類退休人員退休金所得替代率。使公務人員以外各類退休人員，不致於屆退休年齡時，對退休後之老年生活有不確定性，在退出勞動市場後，能維持一定的生活水準及品質，活出健康且尊嚴的退休生活。

關鍵詞：國營事業機關退休制度、公務人員退撫制度、勞工退休金

關鍵字

勞工退休金 ； 公務人員退撫制度 ； 國營事業機關退休制度

並列摘要

In the past, the relationship between civil servant and government was considered as kind of privilege which is different from the relationship between the citizen and government. The refore, the civil servant’s right is limited. In our country, the social security system for civil servant is different based on the different structures of administrative institutions so that civil servants will apply to different retired pension system.
This research is to illustrate the variation of re-review the definition of Bureau of Labor Insurance under the structure of state-owned enterprises and of the revision from Bureau of Labor Insurance Organic Law to administrative organization rules. And this is under the situation that the Council of Labor affairs, Executive Yuan—Bureau of Labor Insurance co-operates with the transformation of Executive Yuan. After the transformation to the administrative organization in 2012, the qualification for civil servant changes from “people who have the civil servant identity” to “ people who pass examinations, have the civil service employment qualification and have rank promotion qualification as mandated by law”—based on Civil Service Employment Act. In the view of this different condition, I elaborate more on the retirement issue by analyzing the advantage and disadvantage of the different application for retired age, retired paying condition and the pension amount. This difference comparative analysis conducts the comparison with the normal labor and civil servant in order to analyze the differences of pension placement rate between different identities and retirement regulations.
The result and suggestion is that government should legislate accordingly and adjust the retirement system for government employee and labor respectively. And it will improve the retirement system of other occupation and balance the pension replacement rate for every retired person. Therefore, those who are not the civil servants, retired people, will not feel the uncertainty at the retired age instead they will have the stable living quality and the healthy and respected retired life.

Key words: retirement system for stated-owned enterprise, civil servant retirement system, labor pension

並列關鍵字

retirement system for stated-owned enterprise ； civil servant retirement system ； labor pension

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