我國勞工退休金制度與老年經濟安全

隨著世界人口老化，退休後經濟安全成為各國家關注的議題，為使老年經濟生活獲得充分保障，國家勞工退休金制度與建構老年經濟保障體系已成為目前迫切首重之課題。本研究主要分析勞工保險之老年給付、勞動基準法之退休金（舊制）與勞工退休金條例（勞退新制）。首先就勞工退休金制度與勞保老年給付年金制加以探討，透過相關文獻的整理，並比較新加坡、美國、日本等國外退休金制度，以檢視我國勞工退休金制度。根據本研究之分析結果，為確保國人老年經濟安全：(1)可提高企業為員工提撥退休金的比例，以税賦優惠方式鼓勵企業主動積極參與投入。(2)開放勞工個人提高自願提繳的比例，自願提繳部份有節稅功能，勞工可利用年輕時薪資較高階段，提高自願提撥的比例。(3)延後退休年齡，提高老年人口工作經濟效能，亦可減緩政府立即給付退休金的壓力。關鍵詞：勞工退休金、老年經濟安全

關鍵字

老年經濟安全；勞工退休金

並列摘要

The aging of the global population has put economic security of retirees on the top of political agenda for different countries in the world. This involves the establishment of a healthy labor retirement pension system and the construction of the old-age economic security system. This research analyzes the old-age benefits as part of labor insurance and the labor pension system under Labor Standards Act and Labor Pension Act. The first step is to examine the labor pension system and the old-age benefits as part of labor insurance. A literature review is conducted to compare and contrast the labor pension system in Taiwan and the pension systems in Singapore, the U.S., and Japan. Based on the analysis, this research makes the following suggestions to ensure the economic security of senior citizens in Taiwan: (1) an increase of employers’ contributions to employees’ pensions by offering corporate tax incentives; (2) increase of the ceiling on voluntary contributions from employees, who may contribute a higher percentage when young at a higher wage level; (3) postponement of retirement ages to alleviate the government’s pressure of immediately pension payouts. Keyword：Labor Retirement Pension, Old-Age Economic Security