Considering the problems of the fast aging of population and the heavy burden of the next generation to raise the elder people, the ¡§Implementation Rules of the Labor Pension Act¡¨ law was put into practice in July 1st, 2005 to release the heavy load of the next generation. The law changed the older system ¡§defined benefit pension plan¡¨ into a new system ¡§defined contribution pension plan¡¨ to slow down the problems of aging of population. Nevertheless, there were so many controversial issues about the enactment not passing the draft plan of setting up the supervisory committee of the Fund of the Labor Pension. The amount of the Labor Pension one can obtain when retiring is related to the operation of the Fund of the Labor Pension. However, now the money is putting in the bank and not doing any effective investment. This makes us start wondering if we can get our pension on time or the insufficient part of labor pension will become a heavy burden of the next generation. It can be a big issue for government in the future. In this research we will discuss the general situation of the pension scheme and the operation of the fund of pension to analyze the legal problems of draft plan in setting up the supervisory committee of the Fund of the Labor Pension. The results show that the main drawbacks of the draft plan right now are: the problems of adopting the system of Incorporated Administration, lacking the supervisory committee of labor organization and undefined responsibility of the supervisory committee. Also, the injustice of the modern pension plan is discovered in our research. We hope that this study can provide an excellent direction to improve the system.

This paper aims to explore the impact of portable labor pension system on labor employment in Kaohsiung County after its implementation. Being an important industrial zone and there are numerous labor working here, Kaoshiung County deserves to serve as the target and area for this study. In this study, the in-depth interview approach was adopted, and the subjects of in-depth interviews included four (4) persons from the agencies under Kaohsiung County Government, one (1) person from Kaohsiung County Industrial Association, one (1) person from Confederation of Trade Union of Kaohsiung County, and five (5) persons from different enterprises. Although different opinions were obtained from the interview, we could conclude 10 key points from the study results as follows: 1. The labor mobility did not increase after implementation of the new labor pension system. Labors did not care about things that had not happened yet. What they cared about was whether they were able to continue their jobs or not. 2. The implementation of the new labor pension system did not cause any increase in business closedown. Actually, the contribution to labor pension fund occupied only a few percentage of the personnel cost, and the cost increased due to the new system would be reflected in the prices of products. 3. The implementation of the new labor pension system did not increase layoff of employees. Companies would not lay off their employees due to implementation of the new labor pension system. They would cope with the cost increased due to the new system by improving their equipment and working process and increasing the productivity. 4. The implementation of the new labor pension system did not cause any increase in labor-management disputes. In general, most labor disputes were caused by issues such as overdue wages payment, refusal to join in the labor insurance, application for certificate of involuntary turnover, or payment of severance pay. The dispute on new labor pension system was only a small issue in labor-management disputes. 5. After the implementation of new labor pension system, enterprises may not contribute to the pension fund according to regulations. Big enterprises are most likely to change their salary structure and welfare policies, while small businesses may directly deduct the pension fund from employees¡¦ salary. The costs increased due to the new system were usually deducted from other places. Labors do not have any access to the labor pension fund in substance. 6. The implementation of the new labor pension system did not cause any increase in enterprises¡¦ outsourcing operation. Enterprises would outsource their work for the need of projects or business. The purpose of outsourcing was to save operating cost instead of labor cost. 7. The implementation of the new labor pension system would increase the employment of dispatched workers because in such way enterprises would need not to contribute any money to the labor pension fund. 8. The implementation of the new labor pension system would increase the employment of temporary workers and contracted workers. In order to reduce labor cost, enterprises would tend to employ temporary workers and contracted workers. Labors were also willing to be hired as temporary workers and contracted workers if enterprises agree to contribute to the labor pension monthly for them. 9. The implementation of the new labor pension system did not cause any increase in employment of middle-aged labors. Employers would not hire middle-aged labors just for saving expenses for labor pension fund under the new system. The reason why they did not consider hiring the middle-aged labors was because of their poor physical strength and productivity. 10. The implementation of the new labor pension system did not increase unemployment. Enterprises would not reduce employment if they have to speed up their work. The implementation of the new system did not directly cause an impact of unemployment on labors, but it did influence the enterprises¡¦ willingness in employment of temporary workers and contracted workers. They would rather to hire the dispatched workers and thus indirectly lead to a condition of short-term unemployment.

The system of Labor Pension in Taiwan deeply influences every class of labor and its intention and regulation of retirement system also affects to operation of government financial budget. The study aims to discuss the trend toward fewer children and the population aging which are somehow affecting forward finance perspective of holistic Labor Pension Fund. Especially, we confront an unbalance situation of population structure, how it reflected the contribution income of labor pension fund and its disbursement of pension payment and how it associated to operation of Labor Pension Fund. In addition, the government should be realized how to deal with the development of population in the future, gear up for designing a better supplementary measure. Therefore, the study will be analyzed with aspect of finance on the population aging phenomenon and how birth rate decline affect toward the New Labor Pension System and Old Labor Pension System. Hopefully, the study results can benefit our labor retirement policy. The study results as follows: A. For the trend toward fewer children, in the short term, the evidence shows that it is unclear either on contribution of the New Labor Pension System or Old Labor Pension System. However, in the mid- and long term, the contribution of fund will be gradually affected, beginning to decrease slowly with the contribution. B. For the population aging phenomenon, Old Labor Pension System on payment from fund indicted that incomes are much more than disbursements so it won¡¦t be a burden on Old Labor Pension Fund. On the contrary, due to different payment regulation between New Labor Pension System and Old Labor Pension System, the population aging is irrelevant to disbursement of New Labor Pension.

In Republic of China, Labor Pension Act (to be called the New Mechanism for short in the following) was officially carried out in July 1, 2005. Being different from the Labor Standards Act (to be called the Old Mechanism for short in the following), the biggest feature of the new mechanism is that the retirement fund is portable. However, with the new mechanism , people are guaranteed to receive the retirement fund while they will get more money if they choose the old mechanism . Therefore, the problem of how to choose the suitable mechanism for the employees who were hired before July 1, 2005 has been discussed. Generally, if the employee doesn¡¦t have the intention to change his job, and has more confidence to his company, he should choose the old mechanism . On the contrary, he should choose the new mechanism . Thus, whether the employee chooses the new or old mechanism seems to become the important reference for the employer to test the employee¡¦s royalty and confidence toward the company. Someone even predicted that the implementation of the new mechanism would symbolize the coming of job changing boom. This report is based on the actual research of enterprises, and tries to understand and investigate the connection between employees and job stress, job satisfaction, and organization commitment. Moreover, based on the unstable character of individual, this report is trying to prove and understand if there is an obvious difference between the influence of job stress, job satisfaction, organization commitment, and the willing of changing job to make the employees choose the old or new mechanism . This is to provide the reference for enterprises to make plans for the human resources. Through this research, I found out the following in certain cases: 1. There is an obvious connection among the employees¡¦ job stress, job satisfaction, and organization commitment. 2. Job satisfaction and organization commitment have obvious influence to one¡¦s willing to change jobs. 3. The employees who change their mind to choose either the new policy or the old policy have obvious difference to the influence of job satisfaction, organization commitment, the willing of changing jobs, etc

Prior to the implementation of Labor Retirement Act (hereinafter referred to as New System), the Labor Retirement System is mainly governed by Labor Standard Act (hereinafter referred to as Previous System) . However, since the implementation of Retirement System under Labor Standard Act, it has been under long term controversy. In order to improve the discrepancy of previous system, the Retirement System under Labor Standard Act, Council for Labor Affairs has proposed quite a number of drafts for amendment. After years of endeavor, it was finally reached consensus in improvement and established new labor retirement system, which is based mainly on Personal Account of Pension System and assisted by Income Replacement program. It was passed in Legislative Yuan on June 11, 2004, the Labor Retirement Act (New System) and officially enforced on July 1, 2005. However, it was expected that there will be many problems emerged in the initial stage of implementation. In this paper, we focused on the Labor Retirement New System and explained with other related administrative statutory are used as assistance. Also the basic theory of Administrative Act ¡V Principle of Administration, Administration Organization, Administrative Authorities, Administrative Remedies and Administrative Supervision ¡V the 5 main structure are used as the research methodology to examine the possible problem in new labor retirement system and tried to form possible measures for solutions.

The new labor pension act effective on July 1. 2005 effective, all brings not the impact to the employer and the laborer, the employer for the consideration enterprise profit, to salary policy, and motivation system whether can remind along with the retirement pension, makes the significant change. In addition, according to is connected the domestic and foreign research demonstration, the work degree of satisfaction with leaves job the wish to have obviously is being connected, has drawn back the new labor pension act made rule since June 2004 male Browe, brings the impact to the enterprise is: The staff loyalty drops, leaves job the tide and the rate of flow increases, outside the work a package of increase and so on.After the employer has taken these measures, the relative staff is unable to the present work to meet its need, therefore this research attempts to understand after the fatigue draws back the newly made official implementation, the staff regarding the salary fair cognition, drive system satisfaction, work satisfaction with leaves job influence the tendency. The research variable material obtains picks the provide questionnaire way, altogether sends out 500 questionnaire, the reflex winding effective sample number is 339, the effective reflex winding rate is 67.8%, after recycling effective questionnaire by SPSS statistical analysis way, picks ways and so on descriptive statistics analysis , correlation analysis, T-Test, one way anova, linear regression, makes variable research each construction surface the statistical analysis, discusses result of the research. The results of the study were as below: 1.The different variable staff, it to the influence of employee intent to resignation in compensation justice, Satisfaction in the motivation, And job satisfaction to have the significance difference personally. 2.The compensation justice, to satisfaction in the motivation, intent to resignation to have the significance difference. 3.The satisfaction in the motivation, intent to resignation to have the significance difference. 4.The job satisfaction, to variable with intent to resignation to have the intermediary influence personally. 5.The job satisfaction, with intent to resignation to the compensation justice to have the intermediary influence. 6.The job satisfaction, to satisfaction in the motivation with intent to resignation to have the intermediary influence. 7.The different variable staff, the compensation justice, satisfaction in the motivation, the job satisfaction to intent to resignation to have the significance influence.

The Labor Pension Act¡]LPA¡^was passed by the Taiwan Legislative Yuan on June 11, 2004 and the implementation date is July 1, 2005. The significant difference between the existing Taiwan Labor Standards Law (TLSL) and LPA is that LPA is a portable defined contribution (DC) type of scheme. Employers shall contribute on a monthly basis to the Labor Pension Fund by contributing maximum 6% of monthly wage into the individual pension fund accounts. The raised staffing cost is foreseeable and was expected to turn into a heavy burden to employers. To decrease the cost of staffing and the turnover rate, this study focuses on the reactions that enterprises would plan to take and response to. However, the new LPA was not carried out officially during the study period, we conclude the exploratory findings through the questionnaire to understand what type of flexibility practice that employers¡¦ plan to take and what kind of impact on organizational performance will be made. We selected the sample companies from manufacturing, services and financial industries from¡m2003 CommonWealth Magazine Top 1600 Enterprises Ranking¡n. In all, 137 of 630 HR managers to whom we sent surveys returned the questionnaires, this yielding a response rate of 21.75%. The findings are summarized as follows: 1.The larger scale of organization, the more tendencies toward numerical flexibility and financial flexibility practice. 2.Organizations that plan to exercise numerical flexibility practices e.g., layoff, severance, downsizing etc, expect the negative effects on organizational performance. 3.Organizations that plan to exercise functional flexibility expect the positive effects on organizational performance. Organizations plan to adopt job-rotations expect the enhancement of organizational performance. 4.Organizations that plan to exercise financial flexibility do not expect the noticeable positive effects on organizational performance. Among financial flexibility practices, organizations that plan to adjust current fringe benefits expect the negative effect on organizational performance. 5.Organizations that plan to execute the improved HRM exercises expect the improvement of the organizational performance. 6.Organizations that plan to exercise the numerical and financial flexibility expect to lead to tense relationships between workers and employers in the future.

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.

人力資源是各行政機關、學校的基本要素，也是國家最重要的資產，機關管理的核心。而公務體制中最基層的編制內工友人力管理卻仍未有完整建制，僅依據事務管理規則、勞動基準法及相關行政規定辦理，因此，本研究希望達成的研究目的：1.瞭解事務勞力替代方案、勞動基準法實施前後，工友管理制度的變遷、現況及缺失。2.探討未來工友管理體制因應之道及如何提昇管理工友之行政效能。 本研究透過文獻回顧及管理實務上的問題，以交通部（含所屬各行政機關）的個案分析，對管理者及工友代表進行深度訪談，瞭解工友管理所面臨相關問題與改進建議之看法。 主要之問題為1.工友餉級與薪點問題。2.管理指揮系統紊亂，缺乏有效監督的問題。3.工友名稱問題。4.各類機關工友設置標準仍應全面檢討員額精簡問題。5.工作分配仍有不均，人力仍未充份有效運用等問題。6.工友優惠資遣退休政策推展成效問題。7.勞工退休金制度選擇新制或舊制應注意事項。8.工友建制存廢問題。 我國行政機關工友管理制度之探討經本研究發現，在執行上如從1.技工工友薪資結構改革方案。2.工友管理事項予以統一規範。3.工友名稱4.加強實施員額管制及委託外包。5.改進工作分配。6.鼓勵工友自願退離方案。7.選擇勞工退休金新制舊制注意事項。8.工友建制存廢進行研議。實務面向改善，並針對所發現問題提出研究建議，期使工友管理制度更臻完善。 / Human resources are the fundamental elements of every administrative organization and educational institution, as well as the most essential asset of a country, and the core of organizational management. Under the fundamental organization of public affairs system, the management of maintenance worker is still incomplete, handled only by relevant administrative regulations such as Management Affairs Regulations and Labor Standard Law. Hence, the research expects to achieve the following objectives: 1. Understand Replacement Policy of Affairs Labor, and the transition, current status, and deficiency of maintenance worker management system before and after the execution of Labor Standard Law. 2. To discuss future maintenance worker management system, and ways to enhance the administrative efficiency of maintenance worker management. The research will analyze the case study from the Ministry of Transportation and Communications (including affiliated administrative organizations) through documents and practical management problems. The research will proceeds in-depth interview with the management and maintenance worker representative in order to understand relevant problems encountered in maintenance worker management, and to provide suggestions for improvement. The main problems include: 1. the salary of maintenance worker. 2. Management command chain chaos, lack of efficient supervision. 3. The name of maintenance worker. 4. Overall streamline quota review, and the employing standard of maintenance worker from various organizations. 5. Disproportionate division of labor, inefficient deploy of manpower. 6. The effectiveness of promoting preferential retirement policy of maintenance workers. 7. Notes to consider when selecting new or old Labor Pension Act. 8. The abolishment of maintenance worker system. The research finds that the maintenance worker management system of administrative organizations can be perfected after the improvement from the practical domain, as well as from the suggestions provided for the following problems: 1. Salary structure reform of technician and maintenance worker. 2. Standardized maintenance worker management regulations. 3. The name of maintenance worker. 4. Strengthen quota control and OEM. 5. Improve the division of labor. 6. Encourage maintenance worker to retire voluntarily. 7. Notes to consider when selecting new or old Labor Pension Act. 8. The abolishment of maintenance worker system.

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