勞工退休金條例之勞工權益與基金運用管理之探討

A Research on Labor Rights and Fund Management Regarding Labor Pension Act

吳春美(Chun-Mei Wu)

指導教授 ： 繆震宇

淡江大學/商學院/保險學系保險經營碩士班/碩士(2006年)

https://doi.org/10.6846/TKU.2006.00479

摘要

攸關數百萬勞工退休保障的勞工退休金條例（勞退新制）2005年7月1日正式施行，目前已有超過400萬勞工參加新制，加上未來新進職場及轉換工作勞工，均強制適用新制，勞退新制將成為我國最重要的社會安全支柱。而新制退休金可攜性雖然明顯降低勞工領不到退休金的風險，但新制強制雇主按月提撥6%，合計1年僅0.72個月，如勞工自行相對提撥，也遠低於舊制前15年1年2個基數的退休金水準，所得替代率偏低，將造成勞工退休金不足的隱憂。且新制採確定提撥制，退休時的個人帳戶餘額即為勞工可請領的退休金總額，因此勞退基金的經營績效更顯重要。本論文透過文獻蒐集整理分析，及網路問卷調查，獲致重要結論包括：(一)多數受訪勞工認為新制比舊制有保障，有半數選擇自願提繳退休金，而自提理由大多認為雇主提繳的6%不夠，並有八成以上的受訪者有安排個人退休金計畫。(二)勞退新制強制雇主提撥6%，企業人事成本增加，也影響部份現職勞工的勞動條件，包括工作量、工作時間增加，薪資、福利減少。(三)有多數受訪者(75.6%)滿意我國目前退休金制度，多數(66.3%)認為月退休金較有保障，有半數受訪者願意轉換為年金保險。(四)對勞退基金的投資運用與管理，傾向由勞工主導投資決策(74.2%)，而認為政府應委託專業投資機構辦理勞退條例退休基金之投資運用也有66.8%，並有過半數的受訪者認為應每季揭示退休基金投資績效。

關鍵字

退休金 ； 勞工退休條例 ； 個人帳戶制 ； 退休金基金管理

並列摘要

The new Labor Pension Act, which plays a decisive role in safeguarding the welfare of retired labors, was implemented on the 1st of July, 2005. Currently more than four million labors have opted for the new plan offered by the Act. Since the new Act is made mandatory for future labors and those who make career changes, it is likely to become part of the most significant foundation, upon which our social security is built.
Although the portability of individual accounts brought about by the new Act clearly reinforces labors' entitlement of pension, it must be pointed out that even with the 6% deposited by the employers and/or workers' voluntary contribution, it still does not compare favorably with what was offered by the old Act in this aspect. Such a low replacement rate raises concerns about insufficient Labor Pension. Due to the defined contribution system imposed by the new Act, the amount in the individual account of the labor upon retirement equals the total amount of assumable pension. As a result, the management efficiency of the Pension Funds becomes paramount.
With an analysis of current literature and questionnaires distributed via the internet, several findings have been made in this essay: (1) the majority of labors contributing to this project consider the new act to be superior and offers more security for their pension; and about half of them are willing to contribute to their own pension fund, feeling that the 6% contributed by the employer is not quite adequate; and more than 80% of them have set up their own personal retirement plans. (2) As the new Act compels employers to contribute the amount equivalent to 6% of a given labor's wages towards his/her pension account, it is inevitable that the cost of manpower of the enterprise will increase, and this in return has some detrimental effects on the labors' working conditions, such as the increase of workload, longer work hours, and less wages and welfare offered by the enterprise. (3) The majority (75.6%) of contributing labors are satisfied with the current pension system in this county, whilst 66.3% of them feel more secure with monthly pension payment. Half of them are willing to switch to the annuity insurance. (4) 74.2% of them have voiced a preference in offering the labors the right to steer investment policies regarding the management and operation of the Labor Pension Fund, whilst 66.8% have also pointed out that the government ought to commission trustworthy financial institutions to operate the Labor Pension Fund. More than half of them also think that the investment performance record of the Fund should be disclosed to the public on a quarterly basis.

並列關鍵字

Labor Pensions ； Labor Pension Acts ； Individual Account ； Pension Fund Management

參考文獻

43.賴勁麟(2005)，「台灣退休基金監理之研究」，國立台灣大學商學研究所。

25.張士傑、林妙姍，確定提撥方式下退休所得的風險評估，風險管理學報第1卷第1期，1999年5月，頁49-55

6.行政院勞工委員會（2004），「勞工退休金條例Q&A」。

7.行政院勞工委員會（2004），「勞工退休金條例立法說明」。

5.行政院勞工委員會（2001），「勞工退休金條例草案說帖」。