農會人員退休制度改革之方案評估

The Reform Program Assesment of Farmers' Association Retirement System

10.6730/JAAT.201308_14(4).0002

陳尚蓉(Shang-Rong Chen)；王俊雄(Jiun-Shong Wang)

農會 ； 退休 ； 制度改革 ； farmers association ； retirement ； program reform

台灣農學會報

14卷4期（2013 / 08 / 01）

327 - 340

繁體中文

農會被定位為非營利之公益社團法人，協助政府發展農業與輔導農民。由於組織屬性特殊，農會人員的退休制度自成一格，由民國六十四年發佈的農會人事管理辦法加以規範管理，雖經多次修訂，但在與農會人員退休金的核算制度上，因社會經濟變遷與農會多元發展的經營落差，普遍認為現存制度已不足以保障農會人員退休後之生活，故近年來要求改革的聲浪四起。本研究以全國農會目前營運狀況與退休金提撥程度為基礎，探討提高最高薪額限制、核算基數、服務年資計算比例，以及加入主管加給於薪資內合併計算等改革方案的可行性與正當性。研究發現依現制而言，仍有44家農會提存不足，若均以500元薪額計算，則有110家提存不足，將薪額限制由500元提高到600元方案，對於營運狀況好的農會具有激勵效果，且有能力負擔者可選擇辦理，約為10%；而將主管加給併入退休金核算的方案，僅嘉惠少數員工，加深其退休金提撥的不足缺口，對現存退休準備金已嚴重提撥不足的農會將面臨極大的財務風險。

With the diversified development of the farmers' associations, the Personnel Management Regulation, which was first released in 1975, has been criticized insufficient in ensuring the retired staffs' welfare. Therefore, based on some suggested alternatives, this study attempted to verify the feasibility and accountability according to the real financial status of farmer associations nationwide.These reform alternatives included improving the highest aid amount at every salary point, raising the highest base, changing every weighted point for service years from 1.5 to 2 points in calculating the base, and combining the manager bonus with the salary to calculate the pension. The results found the alternative of raising each pay highest salary from NT$500 to NT$600 is a better scheme for encouraging those with excellent financial performance and might lead to less harmful impacts. On the other hand, the alternative of counting manager bonuses is a risk for associations already experiencing severe leakage of the retirement reserve fund.