重探勞退新制暨相關福利給付政策對私部門勞工薪資的影響

REVISITING TAIWAN'S NEW PENSION SCHEME AND THE RELATED WELFARE PAYMENT POLICIES ON PRIVATE SECTOR WAGES

陳建良(Chien-Liang Chen) ； 管中閔(Chung-Ming Kuan)

《經濟論文》 50卷2期 (2022/06) Pp. 155-198

摘要

本研究採用2000至2015年人力運用調查資料，以difference-in-differences方法比較私部門與公部門受雇人員的薪資差異，估計2005年之後勞退新制與相關福利給付政策，是否導致私部門雇主藉由延緩加薪及抑制薪資成長的方式，將勞雇成本的增加移轉給勞工。有別於既有文獻聚焦於短期平均效果，本研究關照長期效果，同時強調「平均處置效果」以及「分量處置效果」，完整檢視福利給付政策抑制薪資成長的累積性與異質性。實證結果顯示，雇主確實會將法定福利移轉的成本轉嫁給勞工，勞工薪資受抑制的處置效果隨政策實施時間累積而擴大。同時，低工資勞工的處置效果較小甚至不顯著，高工資勞工的薪資明顯因福利給付政策而受到抑制，和理論文獻的預測一致，也可能是雇主更有空間抑制高工資勞工的薪資調幅。本研究以長期資料與分量迴歸模型，重新檢視勞工福利政策抑制薪資成長在時間維度和工資分配的異質性，為既有文獻提供補充證據，同時可作為勞退新制及福利給付的政策效果評估。

關鍵字

勞退新制 ； 福利給付 ； 薪資

並列摘要

This study examines the impact of Taiwan's new labor pension scheme that started in 2005, and the related welfare payment policies implemented afterward, on private sector wages. Focusing on the average and quantile treatment effects derived from difference-in-differences models, this study investigates how these heterogeneous labor welfare payment policies suppress wage growth. The empirical results show that employers tend to transfer the costs of mandated benefits to employees while the suppressing effects were positively associated with wage distribution and duration of policy implementation.

並列關鍵字

New labor pension scheme ； Welfare payment ； Wages

參考文獻

行政院經建會(2013),「我國薪資成長停滯原因」2013年9月25日新聞稿。[Council of Economic Development and Planning of Executive Yuan (2013), "Wage Growth Stag nated in Taiwan," Press Release, September 25, 2013.]

林常青,張俊仁與盧姝璇(2017),「薪資停滞?事實陳述與亞洲跨國比較」,《人文及社會科學集刊>,29(1),87-125.[Lin, C.C., J.-R. Chang, and S.H. Lu (2017), "Wage Stagnation? Factual Statements and Asian Cross-Country Comparisons," Journal of Social Sciences and Philosophy, 29(1), 87-125.]

林慈芳(2011),《薪資與經濟成長之分析－全球趨台灣實證》,台北:國發會。[Lin, T.-F. (2011), Analysis of Wages and Economic Growth: Global Trends and Taiwan@@$$s Evidence, Taipei: National Development Council.]

孫明德,方俊德與李長泰(2014),「勞退、勞保年金及健保費率調整對勞工薪資之影響」,《財税研究》,43(4),29-43。[Sun, M.-D., J.-D. Fang, and C.T. Li (2014),"The Impacts of Labor Retirement, Labor Insurance Annuity and Health Insurance Rates Adjustment on Labor Wages," Public Finance Review, 43(4), 29 43.]

陳香如與郭哲瑋(2014),「台灣薪資停滯之可能原因解決方式」,經濟日報(主編),《2014年經濟年鑑》,32-39台北:經濟日報。[Chen, H.R. and Z.W. Guo(2014), "Possible Reasons and Solutions for Wage Stagnation in Taiwan," in Economic Daily (ed.), Economic Yearbook 2014, 32-39, Taipei: Economic Daily.]