我國公務人員退休制度因應高齡化社會之研究

Civil Service Retirement System for the Aged Society

鄭瑞泰(Jui-Tai Cheng)

指導教授 ： 彭錦鵬

國立臺灣大學/社會科學院/政治學研究所/碩士(2009年)

https://doi.org/10.6342/NTU.2009.02649

摘要

預估到2030年，在已開發國家中，要領取完整退休給付的年齡將提昇到75歲。而我國65歲以上的老年人口，於民國82年9月達總人口比率7.0％，正式邁入聯合國世界衛生組織所稱之高齡化社會（Ageing Society，7％以上）。根據行政院經濟建設委員會之推估，我國65歲以上人口，至民國106年佔總人口比率達到14%，將進入高齡社會（Aged Society ，14％以上）。至民國114年佔總人口比率將超過20%，達到超高齡社會（Super Aged Society ，20％以上）。在法國由高齡化社會發展到超高齡社會，歷時156年。我國卻於短短的32年達到。這代表我國經濟、社會以及各項制度，因應高齡化的時間僅為法國的1/5，亦即必須承受比法國劇烈5倍的衝擊。
為因應人口高齡化的挑戰，許多OECD國家進行公部門退休金計劃的改革。在公部門退休金改革的基本方法包括： (一) 提高退休年金起支年齡。(二) 提高可以提前退休的年齡。(三) 縮減提前退休之給付並且鼓勵延遲退休。(四) 延長所需服務的年資。(五) 延長計算參考薪資的期間。(六) 減少所得替代率。(七) 減少遺屬年金的給付。(八) 降低年金調整率。(九) 從確定給付制轉型為部分確定提撥制。(十) 提高提撥率。(十一) 對中高所得者增稅。
考試院於民國98年4月3日送請立法院審議之公務人員退休法修正草案，其修正的主要重點包括：(一)提高月退休金起支年齡，並配合展期年金及減額年金。(二) 限制退休所得替代率。(三) 刪除55歲加發5個基數退休金之規定。(四) 提高退撫基金提撥率及提撥期間。
本研究之政策建議包括：(一) 支領月退休金年齡建議提高至70歲。(二) 屆齡退休年齡建議提高至75歲。(三) 刪除延長服務不得支領月退休金的規定。(四) 調整薪資的採計標準。(五) 提高退休撫卹基金的績效。(六) 積極規劃整合我國社會安全體系的各項保險制度。(七) 研議提高月退休金起支年齡後的相關配套措施。

關鍵字

公務人員 ； 退休制度 ； 高齡社會 ； 退休金改革 ； 退休所得替代率

並列摘要

In his book, Managing in the next society, Peter F. Drucker predicts that by 2030 at the latest, the minimum retirement age will have risen to 75 in all developed countries. Furthermore, the retirement benefits given will be substantially lower than they are today.
Taiwan has officially joined the “aging society” as defined by the WHO (up to 7% of the senior citizen ratio) because senior citizens aged over 65 accounted for 7.0% of the total population as of September, 1993. The official forecast by the Council of Economic Planning & Development of the Executive Yuan (the Cabinet) indicates that the senior population age over 65 will double by 2017(qualifying to be an Aged Society, senior citizen ratio being over 14％）and even up to 20％ by the year 2025(becoming a Super Aged Society, senior citizen ratio is over 20％). In France, it takes 156 years to develop from an Aging Society to a Super Aged Society. However, it will take only 32 years for Taiwan to do the same thing. This means our economical, social and various other systems have only 1/5 of the time to accommodate the Aging Society; the impacts would be five times than that of France.
In response to the challenges posed by the aging population, public sector pension schemes are being reformed in many OECD countries .The basic approach in public sector pension reform has included the following elements:
(一) Raising the ages of pensioners who obtain retirement annuity.
(二) Raising the early retirement age at which pensions may be drawn.
(三) Limiting early retirement payment and encouraging deferred retirement.
(四) Extending the contribution periods.
(五) Extending the reference salary period.
(六) Reducing the income replacement rate.
(七) Reducing survivors' pensions.
(八) Reducing annuity adjust rate.
(九) Transforming from Defined Benefit Plan to Defined Contribution Plan.
(十) Increasing the contributions from retirement funds.
(十一) Increasing taxes for higher-middle classes.
The retirement amendment bill proposed by The Examination Yuan of the Republic of China which was sent to the Legislative Yuan for review and approval on April 3, 2009 included the following:
(一) Raising the age of pensioners who obtain retirement annuity, and cooperating with deferred annuity as well as reduced annuity.
(二) Restricting public insurance preferential deposit interest for the aged.
(三) Eliminating the additional five basic units of retirement pay, when retiring at the age of 55.
(四) Increasing the rate and period of contribution from retirement funds.
Several suggestions were proposed by this study:
(一) Raising the age of pensioners who obtain retirement annuity to 70.
(二) Raising the age of mandatory retirement to 75.
(三) The regulation that people who extend their services is not allowed to receive retirement annuity shall be abolished.
(四) Adjusting the salary calculation standards.
(五) Improving the accountability of pension funds.
(六) Integrating all insurance policies in our social security system.
(七) Cooperating with affiliated plans made while raising the age of pensioners who obtain retirement annuity.

並列關鍵字

Civil Service ； Retirement System ； Aged Society ； Pension Reform ； The Income Replacement Rate

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