|其他題名: ||Research on the changing of Taiwan's labor pension system|
|作者: ||郭文玲;Kuo, Wen-ling|
|上傳時間: ||2010-01-11 02:08:01 (UTC+8)|
The current employee retirement protection in Taiwan is composed of old-age benefits from Labor Insurance and pension plans of Labor Standards Act, and both are adopted as defined benefit plans with one-time payment. As to rapid changes in societal construction, shifts of industrial structure, and the growing elder population with weakened integrity of traditional families, the one-time payment of defined benefit plans from Labor Insurance old-age benefits can not cover the first-layer fundamental protection. Meanwhile, retirees under Labor Standards Act often fall into straitened circumstance due to lack of occupational pension, which comes from qualification beneath the requirement, especially with the short average company lives as well as relatively high turnover rate. Consequently, the government is planning to turn the old-age benefits into annuity system, and pension plans of Labor Standards Act are also going to be shifted to defined contribution plans.
This study investigated the changes of labor pension system toward objects under Labor Standards Act, covering relative regulations associated with Labor Insurance Act and pension plans under Labor Standards Act as well as the new Labor Pension Act, to build the fundamentals for employees under both the original and the new pension systems to choose their optimal labor pension system with income replacement rate. Furthermore, this research also tried to introduce practical experiences from other countries to make a comparison with the current amendment to Taiwan labor pension system to aid the reforming progress.
This study is divided into five chapters. The first one is an introduction to the background of and the amendment to Taiwan labor pension system, and the following chapter analyzed the concept of old-age benefits along with theories of labor pension systems and practical experiences from other developed countries. The third chapter investigated Taiwan employee retirement protection system and its development history as well, covering Labor Insurance Act, pension plans under Labor Standards Act, and the current labor pension system. The fourth chapter structured the fundamentals for employees to build their optimal pension plans between the original and the new pension systems, with study on the current reforming of Taiwan labor pension system and comparison between different pension systems within other developed countries. The fifth chapter constructed concrete suggestions for employees to make their best choice under current labor pension system, and besides, also for the government to be assistance in the reforming progress.