Translated Titles

Discussion on the Financial Evaluation of Labor Insurance Annuity



Key Words

勞保年金 ; 年金給付 ; 勞保退休金 ; Labor insurance annuity ; annuity payment ; labor insurance pension



Volume or Term/Year and Month of Publication


Academic Degree Category




Content Language


Chinese Abstract

勞保年金有破產的疑慮一直是所有勞工關心的重要議題,因為年金給付造成勞保退休金給付金額不斷的上升,本研究根據2009年至2021年10月的勞保收入及給付的各月份資料進行分析,驗證是否有破產的問題,並找出如何讓勞保年金能永續經營及照顧到老年經濟。 經過驗證勞保基金確實存在破產的問題,建議從漸進式調高普通費率、提高退休年金平均投保薪資計算的月數及政府撥補能持續且逐年增加的方式等三方面改善。

English Abstract

The worry of bankruptcy of labor insurance annuities has always been an important topic of concern for all workers, because the annuity payment has caused the amount of labor insurance pension benefits to continue to rise. This research is based on the monthly data of labor insurance income and benefits from 2009 to October 2021. , verify whether there is a bankruptcy problem, and find out how to make the labor insurance annuity sustainable and take care of the elderly economy. It has been verified that the labor insurance fund does have the problem of bankruptcy. It is suggested to gradually increase the ordinary rate, increase the number of months for calculating the average insurance salary of the retirement annuity, and the way that government subsidies can continue and increase year by year.

Topic Category 商管學院 > 財務金融學系碩士在職專班
社會科學 > 財金及會計學
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