從OTPP經驗探討我國私校退撫制度之改革Taiwan Private School Teachers’ Pension Reform from Experiences of OTPP

摘要
我國教職人員之退休制度因著公私立學校別而有極大之差異。不但資源分配處於弱勢，退休保障內容無法與公立學校教職員相提並論，而且基金管理透明度低，造成私校教職員老年經濟安全是我國各職場中最脆弱的一環。於1917年開始實施，適用於加拿大安特略省的教師退休計畫為一確定給付退休制度，其退休給與內涵設計、基金治理架構等都足以作為我國私校退撫制度甚或其他確定給付制度改革的借鏡與參考。經由OTPP發展經驗，擬定一個足以保障私校教職員退休經濟安全的展期年金，建構完善的基金治理架構應是教育主管機關與希冀延攬優秀師資的私校董事會共同努力的目標。
關鍵字：私校退撫制度、確定給付、基金治理、不足額提撥
Abstract
Employees under private school pension system of Taiwan are much financially unsecured and receive little attention. Not only the benefits are not compatible with those offered to teachers of public schools but the fund management seems very opaque. Ontario Teachers Pension Plan has been set up since 1991; due to complete fund governance the board and the investment team has achieved excellent investment performance and brings out satisfaction among participants Though OTPP faces undefunding problem in recent years, the way the plan sponsors and board tackle the crisis has proved itself effective Suggestions and innovative ideas from OTPP experiences will then be presented in this article with the hope that Taiwan Private Schools Pension System will be developed with financial soundness and fairness.
Keywords: private school teachers’ pension plan, defined benefit, pension governance, under funded