運用商業年金保險補足勞工階級法定退休體制下所得缺口之探討

A Study of Using Commercial Annuity Insurance to Make up the Income Gap of Labor under Statutory Retirement System

陳奕全(Yi-chuan Chen)

指導教授 ： 蘇文斌

朝陽科技大學/管理學院/保險金融管理系/碩士(2011年)

摘要

我國勞工階級的退休金制度由舊制變革為新制「勞工退休金條例」後，已進入另一個新的里程碑，此項變革不僅符合世界各先進國家退休金制度的潮流，也更能確保勞工階級的權益。
但是，就臺灣人口結構的長期演變趨勢來看，人口老化及生育率降低的問題日益嚴重，可以預見未來青壯人口的扶養負擔勢必會愈來愈重。因此在未來一個相當重要的任務，就是要準備足夠的退休金，除了可以維持退休後基本生活水準的保障，建立自己照顧自己的能力外，更可以減輕子女的扶養負擔。
在保險知識及觀念逐漸提升的情況下，將保險視為理財工具選項之一的觀念已愈來愈普及，勞工階級可經由購買商業年金保險來提高所得替代率，並彌補退休金不足的缺口。目前市面上年金保險商品不計其數，各有其特色及保障給付的要件，勞工階級必須了解自身的需求，並找出可運用的商業年金保險種類。
本文運用「模擬法」試算不同家庭狀況的退休金缺口，並透過利變型年金及變額年金的計算結果建議勞工階級可採取的方案。期待能藉由年金保險來為個人創造更多的財富，使得勞工未來能過著更有尊嚴、更有品質的退休生活，並減輕下一代的經濟負擔。

關鍵字

變額年金 ； 利率變動型年金 ； 商業年金保險 ； 所得替代率

並列摘要

The blue collar of retirement pension system in Taiwan had reformed into the new pension ordinance system, and had entered another landmark. This changes not only be in line with world trend of the pension system, and better able to ensure the interests of the working class.
However, for long-term evolution of Taiwan''s population structure trends, aging population increasing and fertility rate declining year by year. We can foresee the burden of the young population will become heavier and heavier. Therefore, in the future a very important task is to prepare enough money for retirement life, not only to reduce the burden of children but also to keep basic standard of living after retirement.
Now the insurance knowledge and concept are gradually enhanced, insurance as a financial tool has become a popular concept, and annuities have become mainstream. The purchase of commercial annuity insurance can increase the income replacement rate, and make up inadequate pension gap.The annuity insurance products available in the market numerous, each with its own characteristics and the condition of pay, the working class must understand their own needs in order to find the types of annuities that can be used.
In this paper we use two kinds of insurance simulations, interest sensitive annuity and variable annuity, to calculate the gap of different family status, and propose a program that the working class can be taken. Look forward to create more wealth for individuals, to lead a more dignified future and a better quality of life after retirement, and to alleviate the financial burden on future generations.

並列關鍵字

Commercial Annuity Insurance ； Interest Sensitive Annuity ； Variable Annuity ； Income Replacement Rate

參考文獻

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