我國老年經濟安全制度給付水準之探討

老年年金給付水準是年金制度規劃的首要重點。下列三點理由是我們在設定給付水準時有別於過去文獻的主要立基點。第一，由於生育率下跌及平均餘命延長導致公共年金的財務壓力，除改變既有制度內涵外，也有愈來愈多國家從單一制度轉向多層經濟保障制度。為此，有關給付水準的討論應以整體角度同時考量國民年金與職業年金的分工與搭配。再者，所得替代率應是國際比較的指標，而不是給付水準計算的因子。第三，制度類型也是影響給付水準設定的重要因素。為此本文主要目的有三：第一，討論國民年金給付水準設定的考量原則；第二，設算退休勞工與公務人員所需的整體所得替代率；第三，設算國民年金與職業年金的給付水準。
關鍵字：老年給付水準、國民年金、職業年金

On Establishing a System of Financial Security Benefits for the Elderly in Taiwan

　　　　　　　　　　　　　　　　　　　　　　　　　　　　(Ching-Hsia Cheng)

A satisfactory level of old-age pension is the capstone of the policy formulation for the pension system in general. In establishing a satisfactory level of old-age pension benefits in Taiwan, we have departed from the existing literature for three major reasons. First, declining fertility rates and increasing life expectancy have exerted financial pressures on public pension systems. Thus far, most countries have reacted by altering the parameters of their existing systems. But a growing number of diverse countries have carried out major structural changes, shifting from single-pillar schemes to multi-pillar schemes. For this reason, in discussing the pension benefits, it is essential to take a more holistic approach by incorporating the general pension benefits along with the occupational pension benefits. Second, income replacement rate is the index for international comparison of old-age benefits and therefore should not be confused and considered as the only parameter in deciding the level of benefits. Third and finally, in establishing the level of old-age benefits, we need to take into account the types of pension systems under consideration. Because of these factors, this paper addresses three focal questions: (1) to discuss the old-age pension benefits formulae of the national pension system; (2) to simulate the whole income replacement rates for private and public sector retirees; and (3) to determine the appropriate levels of old-age benefits for the national and occupational pension programs.

Keywords: level of old-age benefit, national pension, occupational pension