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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.

本文係在我國勞退新制改以個人帳戶制及年金保險制中併行下，針對其中年金保險制度之爭議、規範缺失做一整理研究，並參酌美國ERISA對於企業退休計畫之相關法制提出相關建議。 自立法機關確定勞退新制將揚棄過去確定給付制之設計，改以確定提撥制作為企業退休制度之主軸起，勞動法學者即針對確定提撥制對勞工之保障不足，新舊制轉換等爭議提出諸多質疑與討論，但對於其中年金保險制之規劃多僅止於條列介紹而未多加著墨。本研究以敘述性、回顧性之方式將我國與美國之退休金制度作歸納探討，針對目前年金保險制中較有疑義之部分，以比較法之方式進一步檢討，最後提出若干建議。 本研究共分為四個部分，第一部份為我國勞工退休制度之變革。針對我國由確定給付制發展為確定提撥制之風險轉換作一分析，次介紹新制之規範內容。第二部分以美國ERISA法案為中心，對美國企業退休計畫之發展及基本實質規範進一步整理探討，以為後續我國年金保險規範分析之參考。第三部份探討我國企業年金保險之法制爭議，以現行之勞工退休金條例年金保險實施辦法及企業年金保險保單示範條款為基礎，剖析其與保險法及相關子法間之互動。並針對其中有關最低保證收益、非退休給付及退休金運用管理人之忠誠義務等議題，參酌美國之規定進行深入探討。第四部份為結論及相關立法建議。 / This thesis analyzes and examines various issues regarding the anuuity insurance scheme under the modified Taiwan Labor Pension Act (hereinafter the “Act”), which together with the individual account scheme forms the keynote of the retirement scheme under the Act. Moreover, this thesis also provides several suggestions on the Act and relevant regulations with special reference to the Employment Retirement Income Security Act of 1974. Beginning with the announcement that the prevailing defined benefit retirement program previously in effect under the Act would be discarded and replaced by a new retirement program adopting the spirit of the defined contribution program, scholars specializing in labor law ceaselessly questioned and discussed the inherent deficiency of the proposed defined contribution program as well as various issues regarding transitional measures. Most articles pertaining to the newly presented annuity insurance scheme, however, merely introduced its operation mechanism and provided little commentary. This thesis descriptively and retrospectively studies the pension system of Taiwan and the United States and reviews the discrepancy and other issues in a comparative way. Finally, this thesis will provide several suggestions for relevant issues. This thesis is organized into four parts. First is the reformation of the labor retirement scheme in Taiwan. This section begins with a risk analysis between a defined benefit and defined contribution program and further elaborates on the related content of the Act. The second part introduces the development of the Employee Retirement Income Security Act (ERISA) in the U.S. and discusses the fundamental regulations of the plan. The third portion of this thesis probes into the legal issues arising from the current annuity insurance scheme, mainly the Enforcement Rules of the Annuity Insurance Scheme under the Labor Pension Act and the Example of the Annuity Insurance Clauses, both being promulgated by the Financial Supervisory Commission, Executive Yuan, and how those regulations coordinate with the Insurance Law and its ancillary regulations. Issues arising from guaranteed minimum returns, non-retirement benefits and fiduciary duty were analyzed through comparative research with special reference to the similar provisions under ERISA. The final portion of this thesis contains concluding statements on the above analyses and offers several suggestions with respect to the current regulations of the annuity insurance scheme.