我國公、私立學校教師退休制度之比較

To Explore the Comparison of the Retirement System between Public and Private School

劉威踚(Wei-Lun Liu)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2010年)

https://doi.org/10.6840/cycu201000085

摘要

本研究目的是要比較分析公、私立學校教師退休制度在運作時的利弊得失，也將討論本國現行教師退休撫卹法令，進而探討公立大學自民國八十五年退撫新制實施後，至民國九十四年度之實際退休情況及模擬私立大學於民國九十九年一月一日後即將實施的＜學校法人及其所屬私立學校教職員退休撫卹離職資遣條例＞會產生的影響？並比較該條例實施後，公、私立大學教師退休金額其差異為何？

研究發現：
一、若公立大學教師欲領取一次退休金得於年資至第12年時，轉入私立大學續計年資，則往後每一年可領取之一次退休金皆可比原來退休金多。若公立中小學教師欲領取一次退休金得於年資至第15年時，轉入私立中小學續計年資，則往後每一年可領取之一次退休金皆可比原來退休金多。
二、不論在私立大學教師或在中小學部分，參加私校退撫新制，其一次退休金可領取金額，會因參加此制度越久，可領取之金額相較於私校退撫舊制越多；尤其參加私校退撫新制至第30年，新制的可領取金額已經約舊制可領取金額的兩倍。
三、不論在私立大學教師或在中小學部分，參加私校退撫新制的年資越久，則私校教師可領取的一次退休金（包含公保轉勞保之預估年金）與公校教師可領取的一次退休金差額越大。
四、私立大學教師間會因為參加私校新制越久、舊制越少，而可領取的一次退休金（包含公保轉勞保之預估年金）會比公立大學教師參加公立學校新制越久、舊制越少而更多，時間越長，差距越大。在中小學部分亦是如此。
五、不論是大學或中小學教師，其年資計算越久，公校教師與私校教師間可領取的月退
金額會差距越小。

研究建議：
一. 本研究有關私校教職員之公教人員年金化部分，由於立法院附帶決議中將私立學校教職員參加公保之制度改移至勞保尚未確定是否全部計入，所以並無計算公保轉勞保後，私立學校教師退休金與公立學校教師退休金之比較。
二. 本研究預計收益率為4％，後續研究者可設計不同的收益率，比較不同一次退休金額及月退金額的差異。

關鍵字

退休新制 ； 退休制度 ； 退休金

並列摘要

Abstract

The purpose of this study is to compare the analysis of public and private university teachers retirement system during operation of the advantages and disadvantages will also discuss their own teachers, civil service retirement benefits of existing law, and then explore the public universities since 1996, the new system after the implementation of pension programs, to 2005, actual retirements and simulation of private universities on January 1, 2010 to be implemented "schools, private schools, corporate staff, civil service retirement benefits and their retirement severance regulations" will be the impact ? And compare the implementation of the Ordinance, the public and private universities in the amount of the difference between retirement of the teacher for that?

The study found:
1. If the public university teachers may wish to receive a pension in years to 12 years, the private universities continued into account seniority, then the next one will be given every year retirement pension Jieke more than the original. If public school teachers may wish to receive a pension in years to 15 years when the private schools continued into account seniority, then the next one will be given every year retirement pension Jieke more than the original.

2.Whether in private or in the primary and secondary school teachers, part of the new system to participate in private pension programs, which can receive one-time payment rate, which will participate in this system due to the longer will be given the amount of private pension programs compared to the old system more. In particular, to participate in this system for 30 years, the new system may receive the amount has been about the old system can receive twice the amount.

3. Whether in private or in the primary and secondary school teachers in part, to participate in private pension programs the longer the years of the new system, then the private school teachers can receive a pension (including Public Service Insurance turn Labor's Insurance estimate annuity) and public school teachers can receive a pension the greater the difference.

4. Private teacher for participating private schools, the new system and will become longer, the less the old system, but can receive a pension (including Public Service Insurance turn Labor's Insurance estimate annuity) than the public universities and teachers to attend private schools, the longer the new system, the old system, the less and more, the longer the greater the gap. Is also true in primary and secondary section.

5. Whether university teachers or the primary and secondary school teachers, their seniority with the longer terms, Public school teachers and between teachers in private schools may receive monthly retirement payments will be smaller gap.

Study recommended that:
1. In this study the staff of the private pensions of civil servants and teachers part, due to the Legislative Yuan, will be private schools with teaching staff to participate in the resolution of the system is replaced Public Service Insurance moved to Labor Insurance has not been established whether all taken into account. There is nothing to change the calculation Public Service Insurance moved to Labor Insurance, the private school teachers and public school teachers retirement pension comparison.

2. The study is expected to yield 4%, follow-up researchers can design a different
rate of return, to compare the amount of time and monthly retirement pension the
amount of difference.

並列關鍵字

Pensions ； Retirement system ； Retirement new system

參考文獻

阮震宇（2005）。私立學校教職員工退休金準備，元智大學管理研究所未出版碩士論文。

吳三靈（1995）。〈公立學校教職員的退休撫卹改革〉。《人事月刊》，第12卷，第3期，

吳國輝（2002）。我國私立學校教師退休及相關問題之探討。台灣師範大學三民主義研究所

林秀峰（2003）。私立大學教師對退休金制度認知之研究。中原大學會計學研究所未出版之

onstate pension systems and school district early retirement incentives”.