台灣勞工退休準備金缺口之解決方法

The alternative solution of labor pension gap in Taiwan

黃西田(Hsi-Tien Huang)

指導教授 ： 繆震宇 ； 田峻吉

淡江大學/商管學院/保險學系保險經營碩士在職專班/碩士(2013年)

https://doi.org/10.6846/TKU.2013.00680

摘要

隨著嬰兒潮人口逐漸變成老人潮人口，世界各國越發重視老年經濟安全。台灣的人口結構從進入高齡化社會到超高齡社會，預估僅僅32年實屬世界少見，在生育率屢創新低的少子化的趨勢下，對於台灣的老年經濟安全衝擊更大。自2008年的金融海嘯至今，全球經濟發展於景氣循環的谷底區慢慢復甦。因為景氣復甦緩慢，以提供勞務獲取薪資為對價的勞工，面對低經濟成長率、低利率、低投資報酬率、高失業率、高房價、高物價的窘境，想要以投資理財作為退休規劃以保障老年經濟安全的做法，顯然是杯水車薪，加上正在進行改革中的勞工保險老年年金制度趨向於比現制「繳多領少」的財務平衡規劃，以及長壽趨勢下衍生的醫療照護支出増加，甚至造成退休準備金缺口逐漸擴大中。
本論文以文獻探討方法，歸納整理後對於勞工退休準備金缺口，提出3種可能的解決方法，分別是「延後退休年齡」丶「退休再就業」丶「利用業餘時間自行創業」。並得到以下結論，
一、鼓勵高齡人口持續就業並提供更多退休的選擇；二、排除高齡者持續就業及再就業的障礙；三、積極推廣高齡者部分就業(partial employment) 及階段性退休(phased retirement)，本論文提出四種類型再就業或自行創業的模式，包含「專業技術型」丶「研發創造型」丶「顧問教學型」丶「經紀銷售型」；四、活絡高齡勞動市場的移動，提供退休勞工復職計畫；五、提高勞動者的受僱能力，加強職業訓練及鼓勵勞工回到學校學習，政府給予稅負優惠或由企業補助學費。

關鍵字

退休金缺口 ； 延後退休 ； 退休再就業 ； 周末創業

並列摘要

As the baby boomer population is getting older, the world pay more attention on age economic security of aging population. With the lowest fertility rate, Taiwan's population structure is estimated to take 32 years from an aging society to a super-aged society. This fact has great negative impact on economic security of aging population in Taiwan. Since the 2008 financial crisis, the business cycle of global economy has been recovered slowly. Because of the slow economic recovery, low interest rates, low return on investment, high unemployment and high inflation, it is difficult that the employee with fixed salary only use their investment plan to provide the economic security for their retirement living expenditure. The financial gap of pension fund increase because of more medical care expenses, increase of life expectation and unbalance of labor public pension system.
In this thesis, we investigate how to reduce the labor pension gap in Taiwan. This study provides three possible solutions for solving or mitigating this question including: "deferred retirement" , "retirement re-employment" and "spare time start their own business". This essay make the conclusions as follow. Firstly, to encourage continued employment and provide more retirement options for elderly population in Taiwan; Secondly, to exclude the elderly continued employment and re-employment barriers; Thirdly, actively to promote the "partial-employment" and "phased- retirement" forelderly in Taiwan. This thesis arranges four types of re-employment or start their own business model, including the "professional and technical" , "innovative and creative", "consultants and teaching-oriented" and "broker and sales"; Fourth, to provide the liquidity for transferring job market and re-employment plan for elderly; Finally, the government may create tax incentives or subsidies for the enterprise tuition to improve the skill, vocational training and opportunities for returning school learn of their employee.

並列關鍵字

pension gap ； deferred retirement ； retirement re-employment ； weekend venture

參考文獻

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14.林宗鈞（2000）。員工提早退休意願影響因素之研究---中美日三

分析，國立中央大學產業經濟研究所。

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