職業年金實務問題的探討

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Title:	職業年金實務問題的探討
Other Titles:	The analysis of the practical issues in occupational pension
Authors:	李唐文;Lee, Tang Wen
Contributors:	淡江大學保險學系保險經營碩士在職專班郝充仁;Hao, Chung-jen
Keywords:	職業年金;勞工退休新制;多層次年金;Occupational Pension;New Labor Pension Act;Multiple-Layer Annuity
Date:	2015
Issue Date:	2016-01-22 14:50:40 (UTC+8)
Abstract:	在勞退新制下我國採雙軌併行制度，企業可基於勞工利益及意願，為其選擇「個人帳戶制」或「年金保險制」，惟企業年金保險相較於一般商業年金保險受到更為嚴格的規範，且開辦限制較高造成保戶尋找不易，新制將於2015年7月實施滿10周年，至今民營保險公司對於企業年金商品的推出仍不熱衷，反觀其他國家企業年金計畫發展悠久且蓬勃，壽險公司於退休市場亦有很好的發揮，我國勞退年金制度應有改善空間。有鑑於此，本研究欲發掘職業年金的實務問題，並針對多層次退休年金制度是否適用於勞退制度探討，解決可能面臨問題，擬定以下研究目的：一、剖析現今勞工退休金機制主要問題為何？二、如何效仿先進國家現行的職業年金制度？三、如何透過立法修改來全面完善勞工退休金制度？四、如何執行多層次退休年金制度？其相關配套措施有哪些？本研究除重新檢視企業年金制之執行問題外，並以美國ERISA法案為基礎，探討現行我國退休基金管理制度及運作現況，並以專家訪談方式說明多層次退休年金制度適用於勞工退休保險之可行性，最後再對主管機關、金融業者、雇主及勞工提出改進我國職業年金改革相關建議，加強我國於多層次保障中第二層退休年金於未來可能失去清償給付能力的危機，並提升退休勞工老年經濟生活品質。 Under the dual systems of New Labor Pension Act, enterprises can select “personal account system” or “pension insurance system” based on the rights and willingness of workers; however, corporate pension insurance is more strictly regulated compared to general annuity insurance, and it is hard to become insured due to higher qualification limitations. In July, 2015, the New Labor Pension Act will reach its 10th year of implementation, and private insurance companies have not been keen on promoting the annuity products; in contrast, other countries have profound and prosperous histories of annuity plans, and life insurance companies play roles in the retirement market as well. The labor pension act in Taiwan has room for improvement. Thus, this study aimed to explore the practical problems of occupational pensions and resolve possible challenges based on whether the multi-layer retirement annuity system applied to the labor pension act. The goals of the research were as below: 1.Analyze the main problems of current labor pension systems. 2.How to imitate current occupational pension systems of advanced countries? 3.How to comprehensively complete the labor pension systems through legislative amendments? 4.How to implement a multi-layer retirement annuity system? What are related supporting measures? In addition to the re-examination of practical problems of annuity systems, the study also explored the current management system and operational status of pension funds based on the ERISA system in the U.S., described the feasibility of applying multi-layer retirement annuity systems to pension insurance through interviews with experts, and finally provided authorities, financial industries, employers, and workers with relevant recommendations for improving the reform of occupational pensions in Taiwan to strengthen against possible future failure in payment of second-layer retirement annuities under the multi-layer protections, and enhance the economic quality of the elderly lives of retired workers.
Appears in Collections:	[Graduate Institute & Department of Insurance Insurance] Thesis

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