勞工退休制度探討-以產物保險公司退休金提撥之範圍為中心

本文介紹臺灣勞工退休金，研究臺灣勞工退休制度，了解臺灣勞工退休制度立法與沿革司法實務中大法官會議、法院及行政機關針對勞工退休規定之解釋，並且探討美國、日本與加拿大勞工退休金制度的差別；從勞基法，進而進入勞工退休金條例-以退休提撥為中心，尤其強調其間規範上的差異性與適用上的優先性。「生老病死」是人生過程，因為現今科技、醫療保健技術及生活水準提高，一般人退休後的壽命越來越長使得老年人口不斷增加。依聯合國世界衛生組織定義，65歲以上人口佔總人口比例達7%以上，為高齡化社會，因此人口高齡化是世界性的問題。我國在過去10年來老年人口比率快速增加，故如何建構完整的退休制度，已經變成非常重要課題，老年人口依賴比與老化指數的比例越來越高，這個現象將會造成未來人口的負擔，因此建構健全勞工退休金制度對於勞工退休後得生活就顯得相當重要。勞工退休金條例（勞退新制）於民國94年7月1日施行，勞工退休金條例第十四條，規定雇主應為適用該條例勞工按月提繳不低於勞工每月工資6％之退休金，儲存於勞保局設立之勞工退休金個人專戶，此專戶所有權屬於勞工，當勞工年滿60歲時，即可向勞保局請領其個人專戶累積本金及收益。當新制勞工退休金條例民國109年7月1日滿15年，在現今職場中，雇主提撥6%勞工退休金，仍然有許多雇主沒有依法令規定提撥6%退休金，尤其是提撥範圍，在產物保險業薪資結構裡面有部分雇主並未提撥6%退休金，尤其是勞工佣金，勞雇雙方針對此部分產生爭議，本文期能透過憲法基本國策實質內涵與憲法社會國本質，透過法律面與政策面討論、分析、說明勞工薪資項目中之佣金理應列入6%提撥，以健全退休金帳戶，保障退休後的生活品質，降低對政府依賴，並達成勞資和諧性的憲法基本國策。

關鍵字

退休金；勞工退休制度；退休金個人專戶；人口高齡化

並列摘要

This article introduces Taiwan’s labor pension, studies Taiwan’s labor retirement system, understands the legislation and evolution of Taiwan’s labor retirement system, and discusses the related labor pension systems of the United States, Japan and Canada; "Birth, old age, sickness and death" is the process of life. Because of the current technology, medical and health care technology and the improvement of living standards, the average life expectancy after retirement is getting longer and the elderly population continues to increase. According to the definition of the United Nations World Health Organization, a society is defined as an aging society,if its people over 65 account for more than 7% of the total population, which is an aging society. Therefore, the aging of the population is a worldwide problem. In the past 10 years, the ratio of the elderly population has increased rapidly. How to improve the complete retirement system has become very important questions for every states. The ratio of the dependency ratio of the elderly population to the age index is increasing. This phenomenon will cause a burden on the future population. It is very important to establish a sound labor pension system, and help the labor force live well after retirement. The Labor Retirement Act (New Labor Retirement System) came into effect on July 1, 1994, Promululating that employers should pay monthly pensions of not less than 6% of the worker's monthly wages for the worker's, and save it in the worker's insurance account I Lndividual Pension account,established by the Labor Insurance Bureau. The ownership of this special account belongs to the worker. When a worker that reaches the age of 60 can apply to the Labor Insurance Bureau for the accumulated principal and inferest from his individual account to Even when the new Labor Pension Act has been offective, up to July 1, 2020 for 15 years, there are still many employers who have not provided 6% pensions according to laws and regulations. In property insurance company secter a large part of it is that there is no provision for 6% retirement pension. Through the introduction,and analyses on the legal and policy aspects, the author researches salary items income,especially commissions, should be included in the 6% provision and can improve the retirement fund account. in order to ensure the quality of life after retirement and to reduce burden on the government