我國退休金制度面兼論法制之研究-以勞工權利為中心

近年來，關於勞工的退休金的議題，己經成為廿一世紀所有國家中最為重要、且最需立即迫切注意及處理的問題之一，隨著社會環境的變化及經濟結構的改變，現有的老年經濟保障制度已面臨到新的危機與挑戰，而這些問題都將是目前所有福利國家需面臨的改革重點。而我國實施退休金制度迄今，爭論一直不斷，加上目前政府也沒有一個真正能夠解決財政的方案或提案出現，而政府起初開辦勞工退休金制度的美意，是為了因應少子化的衝擊加上人口老化的快速影響而著手規劃勞工退休金制度，此制度實施目的是希望能讓勞工於老年時期，能夠在經濟上多一份老年保障，而以不增加其子女們的經濟負擔為基本，但目前所實施的勞工退休金制度，但自實施日起實施迄今，爭議卻一直發生，使得大家不得不對此制度保留著疑問態度，到底目前所實施的勞工退休金制度是否真的能讓一般的勞工於老年時期，是否真正能保障到勞工的老年生活嗎？這個疑問也一直存在在每位勞工的心中一直有的疑問，究竟勞工於老年生活時要領多少退休金才能夠生活，請領時是要採一次請領或分次請領制度，再者退休金的計算方式到底要如何計算，才能使勞工的老年生活是受有保障的呢？這些問題仍然都是目前勞工退休金制度實施至今，所必須探討的問題。本文所研究的目的主要說明勞工保險條例下之老年給付、勞動基準法之退休金（舊制）與勞工退休金條例（勞退新制）的分析。因此就關於勞工保險條例下老年給付及勞動基準法下退休金（舊制與新制）而加以研究及探討。

關鍵字

勞工退休金；老年給付；國民年金

並列摘要

Labor pensions have become one of the most important issues in the 21st century in many countries. Due to demographic changes, our labor pension system will face financial challenges in the near future, and reforms will have to be made. However, as of today, there is still no proposal for the government to tackle the fiscal issue. The intention to establish a labor pension system is in response to declining birth rates. In theory, it should decrease financial burden from the children of these retirees. However, there are still many questions. For example, how much money does a worker need to have a secure retirement? Should workers get lump sum once the retirement age is reached? or should it be a monthly payment? How exactly should the pension formula be applied so all workers are guarantee to have a secure retirement. The purpose of this article is to explain and analyze the labor pension payment under the labor insurance regulations(old system) of the labor benchmark law and the pension law (new system of retirement).