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題 名 | The Construction of the Supplementary Pension System in Taiwan=臺灣第二層年金保障制度建構問題之探討 |
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作 者 | 鄭文輝; 吳明儒; | 書刊名 | 國立中正大學學報 |
卷 期 | 8:1(社會科學分冊) 民86.12 |
頁 次 | 頁123-152 |
分類號 | 556.135 |
關鍵詞 | 年金保障制度; The Supplementary pension system; Taiwan; |
語 文 | 英文(English) |
中文摘要 | 隨著臺灣人口結構的快速老化,以及家庭養老資源的衰竭,建立完整年金體 制的重要性,已逐漸受到社會大眾關切。由於目前政府刻正規劃的國民年金保險 僅止於提供最低生活水準的定額年金,本文旨在探討建構適合國情的第二層年金 制度之相關問題。現行勞基法雖然規範勞工退休金制度,但由於我國經濟以中小 企業為主,缺乏社會共識,以及政府公權力有限,以致保障對象有限,提撥退休 基金規定並未落實,甚且無法確保勞工得以領取退休金。本文建議勞工退休金制 度仍宜維持強制性,但由私人管理,且應擴大保障對象並允許中小企業選擇確定 提撥制,自營作業者得自行提撥個人退休帳戶,以提供所有勞工退休後的第二層 生活保障。 |
英文摘要 | Since Taiwan is now facing the transition of a rapidly aging population with declining family resources, the importance of constructing a comprehensive pension system is more recognized. Given that the proposed national pension scheme covers only a low flat rate basic pension, this paper explores the relevant issues concerning the construction of an appropriate supplementary pension system in Taiwan. It was found that the predominance of small firms, lack of social consensus and limited government capability led to the low coverage, poor compliance and undependable provisions of the existing mandatory retirement schemes for laborers. It is suggested that current schemes remain privately managed and compulsory, while improving coverage and portability by allowing the choice of definedcontribution schemes, especially for small firms, and individual retirement accounts for the self-employed. |
本系統中英文摘要資訊取自各篇刊載內容。