國人人口結構逐漸老齡化、提早退休、平均餘命延後、長壽風險等多重趨勢下，國人愈重視相關金融理財保險概念以及相關退休規劃等。而國內目前主要勞工保險體系則包含勞工保險、勞保退休金制度、國民年金保險等，而本研究主要欲探討商業保險能否補充勞工保險體系可能給付內容不足地方，以強化台灣勞工老年經濟安全。具體之研究目的包括探討現行台灣勞工相關保險與商業年金保險在制度及內容本質有哪些主要的差異性。其次，分析現行台灣勞工保險體制有哪些可能缺漏。最後，探討商業保險業在因應現行台灣勞工保險體制下之未來發展方向及趨勢為何。在研究方法方面，本研究主要擬針對不同資產層級一般大眾進行實地訪談，搭配文獻資料分析法，結論如下： 1、 勞工保險體制未臻完整得加強活絡現行保險運作機制加以解決 2、 現行勞保體制下，商業保險成為重要補充性保險，並隨著收入情形有不同層面之考量 3、 社會保險制度未來可考量依不同收入階層發展相關配套措施 4、 勞退新制修法草案中的勞工自選平台應有相關配套做法 5、 聯合政府、企業、及民間法人力量等共同推動民眾投入退休生活規劃之完整性 / Facing multiple trends of gradually aging population structure, early retirement, the average life delayed, and longevity risk, more people pay attention to the concept of insurance and related financial plan related to retirement planning. There are labor insurance, labor pension, the national pension insurance, as well as national health insurance that provide social protection for occupation injuries/diseases, old age, health care needs, to name a few. But current social protection may be inadequate to guard against all kinds of life risks. Therefore this study is to investigate the general public perception and expectations toward the current social insurance system. The main objectives of the thesis are as follows: 1. What is the difference between domestic labor insurance and commercial insurance? 2. Analyze the deficiencies of the labor insurance, labor pension, national pension insurance. 3. How does the commercial insurance address the deficiencies of the domestic labor insurance system? 4. Explore the future development or the trend of commercial insurance under the current labor insurance system? The study takes in-depth interviews with the general public of different assets levels. Literature reviews are conducted to explore the proper role that the commercial insurance can play and function given the domestic labor insurance system. Conclusions are as follows: 1. The labor insurance system was not complete and needs to further strengthen and activate the current insurance operation mechanism 2. The commercial insurance has become an important supplementary insurance under the current labor system, and its function differs to people with different levels of income. 3. The social insurance could be reconsidered according to different income groups to develop schemes to meet their needs. 4. Labor pension scheme offers voluntary options that need more policy attention and support.. 5. The collaboration of government, business, and foundations to make retirement planning as priority in people’s life.

82年台灣已邁入「高齡化」的社會型態，到了96年底時老年人口占人口比例達10.2％。另根據台閩地區2007年簡易生命表台灣男性平均餘命為75.46歲，女性為81.72歲，平均78.38歲，因應台灣進入高齡化及少子女化社會，如何讓勞工安享在60歲以後平均有18多年無工作收入的老年生活，已成為當前最重要問題。 為落實老年照護制度，增進勞工退休權益，陸續完成了勞工退休金條例、國民年金法及勞工保險條例修法之工作，其中將於98年1月1日實施勞工保險老年給付年金制，考量勞工保險已實施50多年，許多資深勞工已符合或將符合老年給付條件，且國人多具「入袋為安」之傳統觀念，在兼顧勞工權益及制度穩定之原則下，採現制一次給付與年金制併行方式，賦予現有被保險人於退職時選擇請領現制或新制之權利。 藉由本研究的撰寫，針對勞工保險老年給付選制行為三大變數，模擬試算出各種組合變數下的理性選擇建議，讓即將辦理退休的勞工能夠更明確更瞭解兩種給付的不同，並做正確的選擇，以確保退休生活品質。 本研究建議增加勞工保險老年給付選制及國民年金給付條件，做為將來修法的參考。 / Abstract In 1993, Taiwan entered the state of aging society. By the end of 2007, the elderly population above the age of 65 years accounted for 10.2% of the total population. The 2007 life table of the Taiwan-Fukien Area gave the life expectancy of 75.46 years for males and 81.72 years for females, averaging 78.36 years for both sexes. How to assure the laborers to live happily in their old age for an average of 18 some more years after retirement without job and incomes in an aged and fewer-children society has become an important issue. To realize the care system for the elderly, and to improve the rights and interests of the laborers after retirement, work has been done to enact the Labor Pension Act and the National Pension Act, and amend the Labor Insurance Act. The Labor Insurance Old-Age Pension system will be implemented in January 2009. The Labor Insurance has been in operation for more than 50 years. Many elderly laborers are eligible to or about to be eligible to the old-age payment. In line with the traditional concept of “safer to have cash in pocket”, and taking in mind the rights and interests of the laborers and the stability of the system, the old-age pension system will have concurrently either the “one-time payment under the current system” and the “monthly pension” system in practice. The retirees will have the choice of either the current system or the new system. The present study uses three variables in the choice of the old-age pension system to simulate the ideal choice and make recommendations under various combinations of variables to help laborers about to retire correctly understand the pros and cons of the two different payment systems and thus to make correct choice, and to assure the quality of their retirement life. The study recommends that, for the future amendments of regulations, more alternative systems for choice for old-age payment and more conditions for the national pension system be made available. Key words: Labor Insurance, National Pension, Labor Pension Act, Labor Standards Act

本文認為生存權係為社會權權利範疇中之最重要者。社會權之興起與資本主義強調利潤極大化的追求，產生社會不平等的現象與個人自由權流於形式有關。社會權主要的目的便在於彌補自由權的缺失，讓國家權力可以積極的作為使社會公平與正義得以實現，並使人權保障體系更臻於完整，職是之故，社會權可謂為基本人權中的重要一環，也是使個人自由與社會正義得以實現的基石。 作為道德倫理權利的社會權，其基礎建立於社會正義之上。因此，為使社會權得以實踐，國家必須以積極的差別待遇原則，使得最不利處境之人得到最大的利益。因此，政府的必須利用其分配部門規範出一個可以符合正義標準的分配比例與分配方式，來進行合理的正向所得重分配並避免貧富差距過大，保障處於不利地位者可獲得保障。當中，法定年金保障制度便屬於分配部門可利用的一種重分配方式。 作為法律權利的社會權係為一法律複合權利，在社會權眾多的權利範疇中，最為核心的權利為生存權。而生存權保障可謂為社會權實踐的基石。此乃因生存係一切權利實現之基礎，無生存則一切權利實為空談；又個人生存乃社會存在之前提，為使社會持續存有與發展，確保個人生存實為首要課題。而個人生存與基本需要的滿足是息息相關的。廣義的生存權，乃指人民有要求國家保障其生存的權利，國家應積極的實施各種政策來防止人民遭到不當侵害，並且使人民享有經濟、健康、文化上的最低生活，協助其發展潛能以謀求整體社會的安定和諧與延續發展，就此而言，其目標可謂與社會權一致。觀諸我國憲法第15條：『人民之生存權、工作權及財產權，應予保障。』之規定，我國生存權之法性格至少應屬抽象權利說，屬於廣義生存權意涵。據此，憲法則賦予了人民權利有權向國家請求立法以維護其生存權益。 現今社會中，經濟的安全乃個人生存保障之前提。年金保障制度係為經濟安全保障制度重要一環。本文指出以經濟安全的角度來界定個人生存與基本需要保障程度時可分為二個不同的層次：一、經濟安全滿足了基本的生理需要，以維持個人身體健康；二、經濟安全維持了個人適當生活水準，確保了個人身體健康與精神自主，並且維持個人良好的社會參與與社會活動。 本文認為以政府對個人的保障來區分，生存權的保障實可分為三個層面：第一個層面為基本生活的保障，如最低生活的維持、基本生命的延續等等；第二個層面是健康生活的保障，強調在維持基本生命之餘，個人應有更安全生活的權利；第三個層面則為文明生活的要求，強調個人尊嚴生存與參與社會。理想中，政府應朝向第三個層面的保障而積極作為，不然至少也應保障個人基本生活。 因此，為落實社會權、生存權保障，本文以為法定年金保障制度之架構必須依循在下列的原則建構：一、法定年金給付水準必須滿足人民基本需要的保障；二、法定年金資源的分配需符合正義原則；三、法定年金制度保障責任應由國家承擔。四、年金財務制度務必健全，以確保社會權保障的來源。五、法定年金保障制度之架構應降低商品化、階層化之程度，使其滿足個人生活機會上之平等。 在上述原則之下，政府應建構良善的法定年金保障制度，給人民的基本需要滿足與生活保障，在政府的法定年金部分應致力於去商品化、去階層化，並以所得正向重分配的原則來設計財務制度，給付水準應符合生存權保障，所有人民都應納入保障範圍之中，並給予足夠的給付，以使個人擁有實現積極自由的環境和達到正義社會的理想。 本文以為符合社會權實踐意涵與生存權保障的法定年金制度其應包含了國民年金與職業年金兩部分，前者所有國民都有權參加其保障體系中，參加者則具有領取年金之權利，後者將具有工作者（甚至包含工作者家人）納入其保障體系。年金給付項目應包含老年、遺屬、身心障礙，後兩者的給付水準應參酌其生活所需以較高的水準給付之。國民年金的財務制度應具有正向所得重分配的效果，職業年金的財務責任則由政府、雇主、受雇者三者共同分擔之，其制度也應具有一定程度的正向所得重分配效果，勿使因所得差距而造成貧富兩極的階層化現象。

本文分析現在的退休金制度和老年經濟安全保障的情形，同時討論家庭所得來源的趨勢，並推估未來退休後所需的費用。最後提供予個人儘早為自己做一些規劃與準備的建議。老年經濟安全保障在台灣地區因為各項因素的影響，顯得十分不足，經由收集資料並分析比較後，以15～64歲的人口來看老年經濟安全三層的保障情況，其中佔4％的軍公教人員有較完整的退休保障制度；佔50％的勞工人口，在第一層的保障中，於2000年平均勞保老年給付每人658,273元。又因為制度未臻完善，第二層之保障只有1～2％的人可以領到退休金。此外，佔有7％的農民在年滿65歲之後，只有不完整的第一層保障，即每月3,000元的老農津貼可領。其他39％的人是未參加公保、勞保或農保等任一項社會保險的。也就是有95％的人是需要儘早規劃退休後的經濟準備。面對大環境中的財政赤字及個人平均壽命的增長，子女親朋經濟支援的減少等等因素，更顯得及早規劃老年經濟安全的迫切性。 關鍵詞：老年經濟安全保障、退休金、國民年金、生活費用推估、所得替代率 / This study focused on investigation and evaluation of the pension system and economic security program in Taiwan. For indviduals, the trend on home income and the required expense for the future retirement were discussed and estimated. Becaurs of several factors, the program of old-age economic security in Taiwan area seems not sound. For this topic, the work force, between 15 and 64 ears old, are taken into account, There are three tiers for the program of old-age economic security, which anr social security and benefit, pension, and individual saving. One of hte finding was that public officials, about four percent of the work force, benefit much more form the pension system and old-age economic security program. The labores, about 50 percent of the work force, have the everage amount NT$658,273 for the 1^st-tier social security and benefit in 2000. Due to the unsound system and the qualiication problem, less than two percent of the laborers can obtain the 2^nd-tier pension. Beside, farmers, about seven percent of the work force, can obtain the 1^st-tier social security and benefit until they are 65 years old or more. Those qualified farmers can obtain NT$3,000 each month. Other individuals are not enrolled in any social insurance and pension program. The public welfare system can hardly cover the economic needs for the aged individuals. Therefore, 95 percent of the work force should plan their own retirement welfare programs in advance to secure thir economic safety. Key words: Old-age Economic Security, Pension, Citizen Beneficiary, Living Expensee Estimate, income replacement rate

本研究主要的目的在探討納保對象不繳費原因？以質化研究途徑之深度訪談法，根據研究目的訂定訪談大綱，採立意抽樣方式，在2011年3月至4月間找到15位受訪者。研究對象包括：北部及中部地區，年齡在25歲至64歲間之國民年金保險納保對象及職業工會參加勞保者，分別有10及5位受訪者。針對納保對象、繳費意願、保障內容等議題及職業工會加保問題進行探討。經分析訪談資料後，所得研究重要發現如下： 1.國民年金納保對象與職業工會加保者，共同的工作性質均以非典型工作為主，即臨時工、部分工時、兼職，不全然以無工作者為主；由於工作不穩定，故在繳費上確有其困難，有些人則透過職業工會投保勞保。 2.中部地區繳費率低之主因係交通不便捷，以汽、機車代步，花費佔生活費一部分。其次，居民均擁有財產（如房屋、土地）無收入者為主。 3.學生因無收入，均由父母親代繳，且清寒學生畢業後需償還就學貸款，失業者生活困頓。 4.受訪者認為不應計收遲延繳納之利息、配偶互負繳納義務應規定配套措施。多數受訪者表示，不知道老年年金給付與老年基本保證年金所適用對象不同。其次，國民年金繳費年限太長，保障比勞保少。 5.中部地區較多由職業工會違法掛名加保。 根據研究發現，提出以下建議： 1.學生及失業者繳費問題 可仿傚日本，針對父母之家庭可支配所得（調整各種扣除額後之所得），及就讀學校種類（公、私立）、居住型態（是否與父母同住），或依學生的收入，訂定減免標準。失業者及學生有能力繳納者可採自願納保，不應將無力繳納者強制納保。 2.預繳保險費可另訂折扣辦法，例如預繳1年享8折，半年享9折等規定，以提高繳費率。 3.保險費計算比照健保第6類人口以平均保險費為基礎或二代健保，仿傚日本以家戶所得高低為判定保費負擔能力基準，以減輕經濟弱勢者的負擔。 4.刪除計收遲延繳納之利息，落實配偶互負連帶繳納義務可依配偶之年所得或收入，依比例原則訂定處罰鍰標準，收入較高者，處較高罰鍰，以改善制度中未能達到的「劫富濟貧效果」，即垂直重分配功能之缺失。家暴受害者應予免除其為施暴之配偶連帶罰鍰規定，執政當局可與警察局或警政署之家暴資料勾稽。 5.受訪者均認為對政府財政不具信心或不繳費未來65歲時可領3,000多元之敬老津貼，為了提高國人繳費意願，可將保費運用情形及老年年金給付與老年基本保證年金所適用對象不同，若未繳保險費屆滿65歲時，無法領取3,000多元之老年年金，列為政策宣導重點，強化國人繳費與享受權利對等關係。 6.展望未來，國民年金制度可比照勞保制定紓困貸款辦法，以無欠費且加保年資在一定年限，得申請紓困貸款，以緩解納保對象在生活上之困境。 7.職業工會掛名加保問題，應將中、南部列為稽查重點區域。 / The main purpose of this study is to find out why those people covered by National Pension Insurance but do not pay insurance premium? In-depth interview method of qualitative research is applied in this study. Interview guide is drafted according to the purpose of this study. Purposive sampling is used and 15 respondents were found between March and April of 2011. The objects of this studying includes: people who live in central and north Taiwan region, and aged between 25 and 64 years. 10 and 5 respondents are from National Pension Insurance coverage group and labor insurance participants from occupational union respectively. The major issues discussed are insurance coverage object, willingness to pay insurance premium, content of insurance benefit and join National Pension Insurance with worker association participant identity. After cross analysis on the interview data, the major findings are as follows: 1.The common characteristics work for National Pension Insurance coverage object and labor insurance participants with occupational union identity are mostly atypical employment which are contingent worker, part-time worker and they are not all workless; since their job is unstable so they do have some difficulties in paying insurance premium and some of them participate in labor insurance through occupational union. 2.The major reason for the low insurance premium paying rate in central Taiwan region is inconvenient transportation. People live in here are mostly using car and motorcycle as their transportation mean and the expenses for those transportation means are a big part of their living expenses. In addition, people here are mainly no income but own real estate such as houses and lands. 3.Since students have no income so the insurance premium are all paid by their parents and those students who from low income family also have to pay student loans after they graduated from schools so the jobless ones would have a very hard time in life. 4.The respondents think there should be no interest for late payment to insurance premium and there should be supporting measures defined for couples who take premium payment duties for each other. Most of the respondents say they don’t know that the applicable object for old age pension and old age basic guarantee pension are different. Secondly, the premium paying years for National Pension Insurance are too long and its benefit is less than those of labor insurance. 5.In Central Taiwan region, there are more cases of illegal participation in Labor insurance through Occupational union who actually are jobless. According to the findings of this study, the following suggestions are proposed: 1.Students and Unemployed Insurance Premium Payment Problem Could learn from Japan and define premium deduction standard based on the family disposal income (income after adjusted from deduction) on the parents’ income, school type (private or public), household status (whether live with the parents), and the student’s income. For unemployed and students who have the capability to pay premium should use voluntary insurance participation and should not make it compulsory. 2.Some discount measured could be implemented for prepaid insurance premium; for example, prepaid 1 year premium to get 20% off and six months for 10% off to improve insurance premium payment rate. 3.Insurance premium calculation should be based on the average insurance premium of category 6 of health insurance or second generation national health insurance premium, following the example of Japan who use the level of household income to determine affordability benchmark premium in order to reduce the burden of the economically disadvantaged. 4.Remove the accrued interest from late payment; follow through on the obligation of spouse to be responsible for their insurance premium and use the principle of proportionality to set penalties based on their annual income or revenue. Higher income should pay higher fine to improve the “Robin Hood effect”, vertical income redistribution function, which has not be implemented in the system currently. Victims of domestic violence should be waived from the fines associated with regulation for the late payment of their spouse; the administration could cross check with the police authorities or the domestic violence data in National Police Agency to verify. 5.Most of the respondents have no confidence on the Government’s financial future or they think they can receive $3,000 of old age pension at the age of 65 if they do not pay the premium. In order to improve people’s willingness to pay insurance premium, the government could separate the insurance premium usage and the applicable object between old age pension payment and old age basic guarantee pension. If people do not pay the insurance premium, they would not be able to receive the 3,000 old age pension at the age of 65 when insurance expires; and put this point as the focus of policy advocacy to strengthen the relationship between paying insurance premium and enjoy the rights. 6.Looking into future, National Pension System could learn from the labor insurance to develop relief loan scheme. If the people have no overdue insurance premium with more than one year of insurance coverage, they could apply for relief loans to ease the life obstacles accrued on the object of National Pension Insurance. 7.For the illegal participation of labor insurance problem with occupational union, the government should take central and south Taiwan as the key checking regions.