勞保年金給付方式的新思維

The New Thought of Labor Insurance's Pension Benefits

10.6226/NTUMR.201908_29(2).0004

陳芬苓(Fen-Ling Chen)；張森林(San-Lin Chung)

退休給付 ； 投保薪資 ； 退休金保險費率 ； 替代率 ； retirement benefits ； insurance salary ； pension insurance premium ； replacement rate

臺大管理論叢

29卷2期（2019 / 08 / 01）

103 - 137

繁體中文;英文

此次勞保年金改革的重點之一是在計算勞保退休給付時，延長投保薪資的採計期間，由現行60個月最高投保薪資平均逐步延長至15年最高投保薪資平均。因為不同時間點投保薪資的價值並不相同，如果只是將採計的投保薪資直接平均並不公平，而且也會導致退休者的年金給付降低。針對上述議題，本文提出調整公式，可以合理地將過去的投保薪資還原成開始請領年金時的投保薪資水準。本文建議的調整方式具有即時反映薪資水準變化、使退休基金的收入與支出正相關、具性別平等意識…等優點。其次，本文建議依照隨收隨付制的精神，來決定勞保基金的長期均衡費率和給付率。最後，本文也試算分析如何在兼顧財務平衡下，運用本文建議的給付公式來設定勞保年金的樓地板。

Under the recent pension reform of the Labor Insurance Act in Taiwan, it is proposed by the Ministry of Labor that the old-age benefits be based on the worker's average salary over his/her highest 180 months of earnings rather than his/her highest 60 months of earnings. Extending the time length in the average salary scheme may substantially reduce retirement benefits if the insurance salary is not adjusted before taking the average. In this paper, we propose a reasonable adjustment formula for calculating the worker's average salary. Our formula has several advantages such as embedding a dynamic adjustment according to the latest national average monthly salary and improves gender equality. We discuss how to determine the long-run relationship between pension insurance premium and retirement benefits for a financially stable pension system. We also suggest how to apply the proposed benefits formula to set up a financially feasible retirement payment formula that embeds a minimum payment (Floor).

1. 王靜怡, Ching-Yi,鄭清霞, Ching-Hsia(2016)。我國勞保老年年金世代年金權益探討：從世代會計觀點。社會政策與社會工作學刊，20(2)，83-124。
   連結：
2. 王儷玲, Jennifer L.,黃泓智, Hong-Chih,陳彥志, Yen-Chih,鄭惠恒, Hui-Heng(2019)。臺灣年金制度改革的財務影響與世代不均問題。臺大管理論叢，29(2)，139-172。
   連結：
3. 傅從喜, Tsung-Hsi,施世駿, Shih-Jiunn,林宏陽, Hung-Yang(2019)。我國社會安全年金制度可攜性分析。臺大管理論叢，29(2)，173-200。
   連結：
4. 童嬋娟, Chan-Chuan,林盈課, Anchor,李瑞珠, Grace.(2019)。退休基金自選投資制度之研究。臺大管理論叢，29(2)，1-28。
   連結：
5. 楊承亮, Cheng-Liang(2019)。國軍軍官晉任停年及服役年限之變革對軍官退休俸未來給付影響之估計模型。臺大管理論叢，29(2)，61-102。
   連結：
6. 詹芳書, Fang-Shu,李永琮, Yung-Tsung,邱詩怡, Shih-Yi(2017)。應用世代會計法於勞工保險老年年金給付改革政策之評估。財務金融學刊，25(3)，125-156。
   連結：
7. 詹芳書, Fang-Shu,李永琮, Yung-Tsung,邱詩怡, Shih-Yi(2017)。應用世代會計法於勞工保險老年年金給付改革政策之評估。財務金融學刊，25(3)，125-156。
   連結：
8. 羅紀琼, Joan C.(2013)。勞工保險老年給付之投保薪資誘因探討。臺灣經濟預測與政策，43(2)，1-22。
   連結：
9. Alonso-Ortiz, J.(2014).Social security and retirement across the OECD.Journal of Economic Dynamics and Control,47,300-316.
10. Aon Consulting. 2008. Replacement ratio study: A measurement tool for retirement planning. https://www.aon.com/about-aon/intellectual-capital/attachments/human-capital-consulting/RRStudy070308.pdf. Accessed Aug. 1, 2018.
11. Auerbach, A. J.,Kotlikoff, L. J.(1987).Dynamic Fiscal Policy.Cambridge, UK:Cambridge University Press.
12. Auerbach, A. J.,Kotlikoff, L. J.,Hagemann, R. P.,Nicoletti, G.(1989).The economic dynamics of an ageing population: The case of four OECD countries.OECD Jouranl: Economic Studies,12,97-130.
13. Barber, B. M.,Lee, Y. T.,Liu, Y. J.,Odean, T.(2009).Just how much do individual investors lose by trading?.The Review of Financial Studies,22(2),609-632.
14. Bonoli, G.(2003).Two worlds of pension reform in Western Europe.Comparative Politics,35(4),399-416.
15. Boskin, M. J.,Kotlikoff, L. J.,Puffert, D. J.,Shoven, J. B.(1987).Social security: A financial appraisal across and within generations.National Tax Journal,40(1),19-34.
16. Breyer, F.(1994).The political economy of intergenerational redistribution.European Journal of Political Economy,10(1),61-84.
17. Coile, C.,Gruber, J.(2007).Future social security entitlements and the retirement decision.The Review of Economics and Statistics,89(2),234-246.
18. Collard, S.,Moore, N.(2010).Review of International Pension Reform.London, UK:Department for Work and Pensions.
19. Díaz-Giménez, J.,Díaz-Saavedra, J.(2009).Delaying retirement in Spain.Review of Economic Dynamics,12(1),147-167.
20. Duval, R.(2003).The retirement effects of old-age pension and early retirement schemes in OECD countries.Paris, France:OECD Publishing.
21. European Commission/Social Protection Committee(2018).The 2018 Pension Adequacy Report: Current and Future Income Adequacy in Old Age in the EU.Rue Mercier, Luxembourg:The Social Protection Committee=SPC.
22. Galasso, V.,Profeta, P.(2002).The political economy of social security: A survey.European Journal of Political Economy,18(1),1-29.
23. Hansson, I.,Stuart, C.(1989).Social security as trade among living generations.The American Economic Review,79(5),1182-1195.
24. Holzmann, R.(Ed.),Orenstein, M.(Ed.),Rutkowski, M.(Ed.)(2003).Pension Reform in Europe: Process and Progress.Washington, DC:World Bank.
25. Hviding, K.,Mérette, M.(1998).,未出版
26. Lassila, J.,Määttänen, N.,Valkonen, T.(2014).Linking retirement age to life expectancy: What happens to working lives and income distribution?.The Research Institute of the Finnish Economy,260
27. Lindbeck, A.,Persson, M.(2003).The gains from pension reform.Journal of Economic Literature,41(1),74-112.
28. Manoli, D. S.,Weber, A.(2016).NBER Working paperNBER Working paper,Cambridge, MA:National Bureau of Economic Research.
29. OECD(2013).Pensions at a Glance 2013: OECD and G20 Indicators.Paris, France:OECD Publishing.
30. OECD(2015).Pensions at a Glance 2015: OECD and G20 Indicators.Paris, France:OECD Publishing.
31. OECD(2017).Pensions at a Glance 2017: OECD and G20 Indicators.Paris, France:OECD Publishing.
32. Pierson, C.(2006).Beyond the Welfare State? The New Political Economy of Welfare.London, UK:Polity Press.
33. Pierson, P.(1994).Dismantling the Welfare State? Reagan, Thatcher and the Politics of Retrenchment.New York, NY:Cambridge University Press.
34. Pierson, P.(1996).The new politics of the welfare state.World Politics,48(2),143-179.
35. Quinn, J. F.(1999).,Boston, MA:Boston College Department of Economics.
36. Social Security Administration(2017).The 2017 annual report of the board of trustees of the federal old-age and survivors insurance and federal disability insurance trust funds.
37. Social Security Administration. 2016. Social security benefit amounts. https://www.ssa.gov/oact/cola/Benefits.html. Accessed Aug. 1, 2017.
38. Social Security Administration. 2017b. Summary of provisions that would change the social security program. https://www.ssa.gov/oact/solvency/provisions/summary.pdf. Accessed Feb. 25, 2018.
39. Social Security Administration. 2018. Getting benefits while working. https://www.ssa.gov/planners/retire/whileworking2.html. Accessed Feb. 25, 2018.
40. Staab, S.(2017).Gender and the Politics of Gradual Change.New York, NY:Palgrave Macmillan.
41. Starke, P.(2006).The politics of welfare state retrenchment: A literature review.Social Policy and Administration,40(1),104-120.
42. Tabellini, G.(2000).A positive theory of social security.Scandinavian Journal of Economics,102(3),523-545.
43. Tabellini, G.(1991).The politics of intergenerational redistribution.Journal of Political Economy,99(2),335-357.
44. Vogel, E.,Ludwig, A.,Börsch-Supan, A.(2017).Aging and pension reform: Extending the retirement age and human capital formation.Journal of Pension Economics and Finance,16(1),81-107.
45. 全國產業總工會，2007，勞保年金制度致立法院朝野黨團說帖，http://www.tctu.org.tw/ezfiles/tctu/img/img/31969/laborpension_tctu.pdf，搜尋日期：2017 年 8月 1 日。(Taiwan Confederation of Trade Unions. 2007. Policy suggestions for labor insurance pension reform. http://www.tctu.org.tw/ezfiles/tctu/img/img/31969/laborpension_tctu.pdf. Accessed Aug. 1, 2017.)
46. 自由時報，2016，勞保最新精算：2018入不敷出 2027破產，http://news.ltn.com.tw/news/life/breakingnews/1594633，搜尋日期：2018 年 2 月 25 日。(Liberty Times. 2016. Labor insurance latest actuarial: Cash deficit in 2018 and bankruptcy in 2027. http://news.ltn.com.tw/news/life/breakingnews/1594633. Accessed Feb. 25, 2018.)
47. 行政院主計總處，2017，105年 12月暨全年薪資與生產力統計結果，https://www.dgbas.gov.tw/public/Attachment/722489178VPAUQ8D.pdf，搜尋日期：2018 年 2 月 25 日。(Executive Yuan, Directorate General of Budget, Accounting and Statistics. 2017. Statistical analyses of earnings and productivity in 2016 and December 2016. https://www.dgbas.gov.tw/public/Attachment/722489178VPAUQ8D.pdf. Accessed Feb. 25, 2018.)
48. 邵靄如，2008，勞保普通事故年金保險費率精算及財務評估：970717三讀通過之勞保條例修正版，http://www.bli.gov.tw/File.aspx?uid=1fsMH13KuIs%3D，搜尋日期：2017 年 8 月 1 日。(Shao, Ai-Ju. 2008. Actuarial report and financial analyses of labor insurance revision on July 17, 2008. http://www.bli.gov.tw/File.aspx?uid=1fsMH13KuIs%3D. Accessed Aug. 1, 2017.)
49. 勞工保險局，2016，勞保局 105年統計年報，https://events.bli.gov.tw/report/reportY.aspx?y=105&f=h060， 搜尋日期：2019年2月20日。(Bureau of Labor Insurance. 2016. Annual report 2016 of labor insurance. https://events.bli.gov.tw/report/reportY.aspx?y=105&f=h060. Accessed Feb. 20, 2019.)
50. 衛生福利部，2015，104 年度低收入戶類別條件一覽表及低收入戶生活扶助給付標準，https://dep.mohw.gov.tw/DOSAASW/cp-566-4985-103.html，搜尋日期：2018 年 2 月 25 日。(Ministry of Health and Welfare. 2015. 2015 Low-income household category list and low-income household living support standard. https://dep.mohw.gov.tw/DOSAASW/cp-566-4985-103.html. Accessed Feb. 25, 2018.)
51. 總統府國家年金改革委員會，2017，年金制度介紹：國際比較，http://pension.president.gov.tw/cp.aspx?n=ECF9FF919A5949D9&s=EF1DC35EB9749B36，搜尋日期：2017 年 8 月 8 日。(Office of the President, National Pension Reform Committee. 2017. Introduction of pension system: International comparison. http://pension.president.gov.tw/cp.aspx?n=ECF9FF919A5949D9&s=EF1DC35EB9749B36. Accessed Aug. 8, 2017.)
52. 薛承泰，2013，年金再不改革代價無法想像，http://www.yucc.org.tw/news/domestic/20131202-1，搜尋日期：2019 年 2 月 21 日。(Hsueh, Cherng-Tay. 2013. The cost can't be imagined if the pension system is not reformed. http://www.yucc.org.tw/news/domestic/20131202-1. Accessed Feb. 21, 2019.)
53. 魏吉漳與周瑞芝，2016，104年度勞工保險普通事故保險費率精算及財務評估，http://www.bli.gov.tw/sub.aspx?a=fH%2BmkR3F6zQ%3D，搜尋日期：2017年 8 月 1 日。(Wei, Ji-Zhen, and Chou, Rui-Zhi. 2016. 2016 actuarial report of labor insurance. http://www.bli.gov.tw/sub.aspx?a=fH%2BmkR3F6zQ%3D. Accessed Aug. 1, 2017.)

1. 傅從喜,施世駿,林宏陽(2019)。我國社會安全年金制度可攜性分析。臺大管理論叢，29(2)，173-199。
2. 黃泓智,郭又瑄,李永琮(2022)。確定給付制退休金計畫評估指標以及其在台灣之應用。管理學報，39(3)，357-381。
3. 黃韋翔,胡佩怡,吳啟新(2021)。各國對於跨境請領勞工保險給付規定之研究。勞動及職業安全衛生研究季刊，29(4)，63-83。
4. 鄭惠恒,黃泓智,陳彥志,王儷玲(2019)。臺灣年金制度改革的財務影響與世代不均問題。臺大管理論叢，29(2)，139-171。
5. (2020)。家戶組成、社會福利支出年齡傾向與福利國家型態對青年貧窮的影響：東亞與西方福利國家的比較。臺灣社會學刊，67，1-62。