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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/32182

    Title: Analysis and evaluation of the new labor pension plan in Taiwan
    Other Titles: 台灣勞退新制之分析與評估
    Authors: 范美紗;Fan, Mei-sha
    Contributors: 淡江大學國際商學碩士在職專班
    林江峰;Lin, Chiang-fang
    Keywords: 隨徵隨付;賦予權;確定給付計畫;確定提撥計畫;Pay-As-You-Go;Vesting;Defined Benefit Plan;Defined Contribution Plan
    Date: 2007
    Issue Date: 2010-01-11 01:48:38 (UTC+8)
    Abstract: 有鑑於舊制勞退金制度的諸多缺失,政府於民國94年七月一日推出新制勞退制,以其可攜帶式的設計,來解決勞工在舊制勞退制下不能領取退修金的困境,並且勞工在新制勞退制下,雖然轉換公司,年資依然可以延續。勞工退修金制度影響勞工權益甚劇,必須審慎規劃,所以本研究很深入的對勞退新制作一分析和評估,冀望減輕其對雇主和勞工的衝擊,建立政府、雇主、勞工三嬴的局面。本研究亦對國際間盛行的退修金改革作一探討,也討論一些在退修金制度改革上具領導地位的國家的退修金制度,和這些制度實施的情況,更將勞退新制與美國的401 (k)退修金制作一比較,期望從中得到提供我們政府改進的參考。
    In light of the mal-function of the Taiwan Labor retirement system under the Labor Standard Law, the government has launched the new Labor Pension Plan in July 1, 2005 which emphasizes a portable feature of continuity of the length of service for employees who switch jobs. The long-period of vesting retirement under the old labor retirement system is eliminated by the new labor pension system which is expected to resolve the problem that the employees could not receive their retirement benefits after fulfilling the retirement eligibilities.

    The research analyzes and evaluates the new Labor Pension Plan, and it is focused on mitigating the impact the new plan will bring to the employers and employees in hopes to create a three-win situation for the government, employers, and the employees. The research also studies the trend of the pension reform conducted in the world, discusses the pension systems in the selected leading countries, and compares the new labor pension plan with the 401 (k) in the U.S. in hopes to gain lessons for the government to make improvement.

    The findings of the study suggest that the government should be more aggressive in launching the Basic National Pension Plan, integrating the public and private sector pension plans, establishing the Pension Guaranty Fund, extending the mandatory retirement age, encouraging personal saving and family support through the laws. It suggests that the employers should properly utilize the new pension plan as a tool for their talent retention and morale boost plans, and it suggests that the employees to face the keen competition with a positive mindset which includes identifying their level of contributions, creating their irreplaceable positions, deliberating their potential for job extensibility, train themselves to become a potential member of the outsourced staffing, and purchasing private annuity insurance policies in view of the expected insufficient retirement fund the employees will accumulate in their personal retirement accounts. .
    Appears in Collections:[國際企業學系暨研究所] 學位論文

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