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人口老化是全世界共同面對的問題，台灣對於國民的老年生活，該如何保障？除了目前正研議中的年金保險，高齡人口的醫療保健問題，更顯重要。近年來，台灣開始討論有關高齡者的長期照護問題，不過該以何種體制，尚未有所定論。觀諸先進國家之經驗，對於長期照護制度有多種建制方式。本論文以鄰近之日本為對象，研究以社會保險作為社會安全制度核心的日本，如何繼德國之後，將長期照護保險法作為其第五大社會保險制度。 本論文分為六章，約九萬字。第一章緒論，就問題緣起與研究範疇說明。第二章敘述日本實施長期照護保險法之經社背景及當時之社會安全法制背景。第三章針對日本建制長期照護保險法之過程中，論述其學術界之討論與行政上之規劃及其而後之立法過程及相關的過渡措施。第四章說明日本現行之長期照護保險制度，內容包括長期照護保險之適用對象、保險給付、保險財務、長期照護保險之組織、支付制度及長期照護保險爭議之處理。第五章為日本實施長期照護保險制度後之檢討與評估。第六章則先論述台灣目前之經社背景及長期照護體系，且說明其缺失。最後，以日本實施長期照護保險法之經驗，論述其對台灣之啟示。 在台灣，社會安全為憲法所明文規定之國家政策，並為政府歷次政策宣示所強調。從德國及日本陸續於原有之四大社會保險之外，另行實施長期照護保險，而擴增為五大社會保險，更顯示社會保險制度所獲之廣泛信賴與支持。據此發展，亦可見以社會保險為核心之社會安全制度，非但有退縮現象，甚且百尺竿頭更進一步。在2002年全國社會福利會議中，已提出以建立長期照護保險制度為目標，並於10年內完成之分組報告。台灣未來如何抉擇制度之走向，尚待觀察。

失能為所有現代國家主要的社會風險之一，但其原因不僅因職業災害而來，普通傷害所導致的失能問題亦使勞工及其家庭陷入經濟不安全的困境之中。由於失能期間沒有工作所得又需支付額外的醫療、設備等花費，故各國所發展出的相關保障制度同時注重該期間的現金給付、實物給付以及助其早日重回生產性工作之醫療照顧、就業促進與職業重建等福利服務。 以當前世界主要國家美國為例，於1935年通過社會安全法案，並在1956年通過失能給付，將絕大多數的勞工納入的老年、遺屬與遺屬保險（Old-Age, Survivors, and Disability Insurance；OASDI）體系之中，1983年更將公務員納入其中。除給予失能勞工及其依附者失能現金給付與所需之醫療給付外，並透過就業促進與職業訓練等相關制度，促使獲給付者早日重回生產性工作，為一生生不息的制度。儘管其制度不若德國實施百餘年之制度來得完善與全面，但已具有相當之規模，且符合世界之公約數。 我國則依照公務人員、軍人、勞工與農民等四群體制訂各自之相關保險給付制度及其退休撫卹制度中，而勞工與農民所享有的保障則極度不平等；目前交付三讀中的國民年金法草案將涵蓋其他國民之相關社會風險。我國目前在一次給付、失能之定義、失能之判定機制、職業重建服務、就業促進等眾多機制上皆顯不足或欠缺，在在背離了各國社會保險制度之公約數，無法給予勞工所需之保護，應立即進行改革。 本研究主要採歷史制度比較法，先對美國之歷史、制度與問題進行瞭解後，再依其經驗找尋我國制度改革上所應依循之方向與應避免之問題。期望未來所建立的制度，除能給予失能勞工足夠的現金、實物給付以及福利服務外，並促進其重回職場，為整體社會之再生產繼續貢獻。 / Disability or invalidity is one of the main social risks in modern countries and has been recognized by almost all the countries since 1880’s. This kind of risk was paid much attention from the inclining of cases that labor got job-related impairments and made their families fall into miserable situations. Those bad conditions are not only caused by job-related impairments, but also ordinary ills and impairments in everyday life. For instance, a person who is hit by a car may be unable to work, and it makes his or her family in danger. Accordingly, this dissertation intend to deal with the issue concerning about the proper measurements of disability determining and protecting. For those people who are physically or psychologically impaired and unable to work temporarily or permanently, almost all the countries will provide all kinds of benefits they need through their Social Insurance programs, such as monthly cash benefits, medical care, vocational rehabilitation, job placement, job training programs and so on, and U.S. is one of thos e countries. Related schemes have been practiced in Taiwan since 1950, but there are many problems waiting for us to amend. For example, the unequal treatment between public servants and other people needs to be reformed. Furthermore, the definition of disability remains at the stage of compensations of impairments, the determination of disability is too loose, and the procedure of determination is too simple etc. The purpose of this dissertation is to get closer understanding of the OASDI of U.S., especially DI. Besides, it is expected to learn something from the case reviewed above and to establish a sound Social Security system in Taiwan, thus to prevent the problems that may occur in advance. In this sense, only to pursue the norms that are internationally share, we can make our society more adequate, equal, and safer than before.

Graduation thesis deals with the issue of payroll accounting and related areas - social insurance, health insurance, taxation. On beginnnig it explains discretions and duties employees and employers. It is very important for next wage questions. Basis of thesis is definition and calculation of premium and taxation. There are necessary iformation for calculation of gross wage and net wage. I focus on this area in practical example, where I calculate wage of fictive employee in every months of calendar year. The graduation thesis is ended up with summary of changes in the year 2011 and changes for the next years.

The graduation thesis focuses on wage problems and related areas. The main aim is to define basic principles of payroll accounting and to give a compact view of wage related problems. Individual chapters focus on problems of labour-law relations, remuneration, social and health insurance, income tax and payroll deductions. Each chapter also contains a part with accounting of the problems mentioned; the last chapter contains practical examples of wage calculation according to payroll legislation valid in the year 2010. The thesis concludes with the most important changes in payroll legislation in recent years.

En un peu moins de trente ans, les modalités de financement du système de retraite ont été complètement bouleversées. Les nouvelles règles en vigueur se caractérisent non seulement par leur instabilité et leur complexité, mais elles ont en outre eu pour effet d’écarter le système de retraite de sa logique initiale. Alors que l’organisation administrative et financière mise en place à la Libération avait pour objectif de concrétiser une vision essentiellement contributive, corporatiste et équitable de la prise en charge du risque « vieillesse », les réformes intervenues depuis le début des années 1990 s’inscrivent dans une toute autre logique, davantage fondée sur l’idée de redistribution, d’universalisme et d’égalité en droit. La présente étude vise à démontrer que les modalités de financement du système de retraite ne sont pas neutres. Des mesures qui apparaissent au premier abord comme étant essentiellement techniques et comptables vont en réalité pouvoir renforcer les principes sur lesquels repose la prise en charge du risque « vieillesse » ou au contraire, les affaiblir. Au-delà, c’est toute une conception politique et idéologique de la retraite qui est en jeu. Avant de mener l’indispensable réforme du système de retraite, il est donc important de prendre conscience de la signification et de la portée des différentes techniques financières qui existent. Ce n’est qu’à cette condition que pourra être engagée une réforme cohérente, capable de garantir l’équilibre des comptes sociaux tout en respectant un cadre normatif et idéologique clairement posé et assumé. / In just under thirty years, the means of financing the retirement pension system have completely changed. The rules currently in force are characterised not only by their instability and complexity, but also by the fact that they suppose a total departure from the original rationale behind said system. Whereas the administrative and financial structure set up during the Liberation sought to instil an essentially contributive, corporativist and equitable scheme to cover the risk of “old age”, the reforms introduced since the beginning of the 1990s respond to an entirely different logic, more based on the concept of redistribution, universalism and equality in the eyes of the law. The present study aims to show that the means of financing the pension system are far from neutral. Provisions that at first glance can seem to be of a quintessentially technical or accounting nature in fact serve to reinforce, or even to weaken, the underlying principals of how to cover the risk of “old age”. Thereafter, there is a entire political and ideological vision of retirement in play. Before carrying out the much-needed reform of the pension system, it is therefore vital that we are aware of the import and scope of the various financial techniques that currently exist. Only by doing so can we pave the way for a coherent reform of the system, which is able to guarantee the balance of social accounts whilst also adhering to a regulatory and ideological framework that is clearly implemented and assumed.

Made available in DSpace on 2016-04-26T20:20:06Z (GMT). No. of bitstreams: 1 Gizela Maria Bodi.pdf: 1032398 bytes, checksum: bd4ee49c317d436e6b6fac01c760a6b5 (MD5) Previous issue date: 2011-05-19 / This research has the scope of analyzing the informal work, very common in the current Brazilian scenario, into the current social insurance system, starting from the communicative conception of law. Indeed, the informality of employment relationship proves to be a major challenge for contemporary states, notably in the social insurance sphere, in which the exercise of paid work, by itself, is insufficient to the membership and to the consequent social protection of the members from this category. Considering that the informal work corresponds to the activity performed outside of the statutory rule, the chosen method of study was the logical and systematic examination, starting from the premise that the law is a system of communication, operationalized through verbal written language, as proposed by Paulo de Barros Carvalho. Thus, based on the idea of autopoiesis of law, in which law creates its own reality, separated and more restrictive than social reality, we seek to examine critically whether there is indeed dialogical interaction between the social insurance system and the social one, which echoes on the incidence of social insurance laws, especially the membership rule. Based on these premises, after examining the differential systems of low-income insured and the individual microentrepreneurs recent mechanisms of social insurance inclusion we will set out proposals to overcoming informality in the legal framework, considering not only a change on the evidence paradigm of gainful activity, but also an structural reformulation of the social insurance system, which is caused today on formal worker protection, based on the contingency risk of the activity. This circumstance leads also to reflection on the need of a new social pact in the country / A presente pesquisa tem por escopo a análise do trabalho informal, tão presente no cenário brasileiro atual, frente o sistema de previdência social em vigor, partindo-se da concepção comunicacional do Direito. Com efeito, a informalidade das relações de trabalho revela-se um dos principais desafios para os Estados Contemporâneos, notadamente na esfera previdenciária, em que o desempenho de atividade remunerada, por si só, é insuficiente à filiação e consequente proteção social dos integrantes dessa categoria. Considerando-se que o trabalho informal, em linhas gerais, corresponde à atividade desenvolvida à margem da regulamentação legal, foi eleito como método de estudo o exame lógico-sistemático do tema, partindo-se da premissa de que o Direito é um sistema comunicacional, somente se operacionalizando através da linguagem verbal escrita, tal como proposto por Paulo de Barros Carvalho. Assim, pautando-se na ideia de autopoiese do Direito, segundo a qual este cria a sua própria realidade, distinta e mais restrita que a social, busca-se analisar de forma crítica se há, efetivamente, interação dialógica entre os sistemas previdenciário e o social, o que repercute, em última análise, na incidência das normas jurídicas previdenciárias, especialmente a de filiação. Com base em tais premissas, após examinado o regime diferenciado dos segurados baixa renda e o especial dos microempreendedores individuais (MEI) - mecanismos recentes de inclusão previdenciária -, serão formuladas propostas de superação da informalidade, no âmbito jurídico, o que leva em conta não apenas a alteração dos meios de prova da atividade remunerada, mas também eventual reformulação estrutural do sistema de previdência social que, hoje, é voltado à proteção do trabalhador, com base no risco de contingência social da atividade desenvolvida. Tal circunstância leva, ainda, à reflexão sobre a necessidade de um novo pacto social no país

Non contributory periods is one of the key issues in the public discussion on the planned reform of the pension system in the Czech Republic and is being widely discussed by economists, social scientists and political representatives. The PhD thesis focuses on a detailed analysis of non-contributory periods in the Czech pension system and their impact on pension system balance and micro and macro economic connections. It includes an international comparison of non contributory periods and a minute description of one selected non contributory period -- child care in selected European countries. The extent of non contributory periods considered in the pension system represents one of the theoretical possibilities of parametric changes to the pension insurance system. Non contributory periods are taken into account in pension schemes either because the individual is carrying out a non-wage-earning activity beneficial to society or because the individual through no fault of their own finds themselves in an (adverse) social situation which from a humanitarian perspective justifies their participation in pension insurance without making insurance payments. The institution of non contributory periods helps to secure the universality of the pension system, which enables the participation of economically inactive persons in the pension insurance system. The amount of non contributory periods or the proportion between non contributory periods and years worked, or the proportion between paid insurance and non contributory periods (potential loss of insurance contributions) has, to date, merely been estimated in the Czech Republic. This PhD thesis presents the first accurate figures, based on unique individual data on insured persons; methods of analysis, synthesis, comparison, simulations were used and statistical methods were applied. The analysis reveals that non contributory periods are a significant element of the Czech pension system amounting to 22.4% of the total insurance period which is unacceptable especially as regards the principle of equivalence. The average duration of non-contributory periods for current pensioners is 8.7 years. The proportion of hypothetical insurance calculated from the average wage at potential total income from insurance was in the observed year 30% or 13% (calculation based on the minimum wage). Non contributory periods in the Czech pension system have a significant impact on its balance. Paying premiums for non contributory periods (included in pension law) would cause a decrease in the contribution rate to 18% (calculation based on the average wage). If non contributory periods were not considered, the potential savings on pensions paid out would be almost CZK 35 billion in the observed year. That represents 16.5% of expenditure on pension payments and more than twice the deficit of the pension insurance account for the observed year. Therefore the author recommends in the thesis the restriction of non contributory periods and the introduction of payments for such non-contributory periods from those people who will be entitled to a pension from such non contributory periods in the future.

本文之研究目的，即在探討我國農民健康保險制度現存之問題，並藉由文獻分析，探討目前世界各國以特別體系辦理農民經濟安全保障之情形，瞭解農民健康保險現行制度運作情形及其所面臨之問題，以評析我國農民保險制度之缺失及可行之改進方向，最後提出農民健康保險條例之修正建議，以為未來修法之參考。 經本文之探討發現，目前世界各國以特別體系辦理農民經濟安全保障者僅數少數，且其農民保障制度除了立基於保障農民生活、改善農家所得水準之出發點外，也同時肩負改善農民地位，提昇務農意願、降低農業勞動者年齡等目標。 至於目前農保所面臨之課題方面，包括行政監理體系複雜，且中央主管機關與承保機關之隸屬關係薄弱；投保資格之規範與農民健康保險之制度目的不合，而與現實脫鉤，造成農保被保險人人數與實際從事農業人數之偏離；被保險人年齡結構老化，導致保險收支平衡；保險費率偏低，造成農保鉅額赤字及財務虧損；投保金額之不合理，影響被保險人權益及農保制度之財務健全等等。 最後，本文提出農民健康保險條例之修正建議，而朝向解決現行實務上缺失，維持保險財務健全、調和權利義務一致之方向發展，以期我國社會保險制度之發展更上一層樓。 關鍵字：農民健康保險；農民健康保險條例；老年農民福利津貼；社會保險。 / In an attempt to explore the main issue of Farmers' Health Insurance system, we investigate the current welfare systems that ensure the safety of farmers' health and economic status across the whole world. Based on the literature analysis, we understand how the system implement and what the critical issues are. This helps us make some key comments on the deficiency of Taiwan's farmer health insurance system. In this regard, some improvement guidelines and suggestions are proposed for the further revision Enactment of Taiwan's Farmer Health Insurance. The major findings indicate that few countries engage in establishing the specific scheme to ensure the health and economic status of farmers. Conversely, for those countries with the above insurance scheme, they not only ensure to advance the farmer's life and income, but also regard this system as a means to raise the devotion to farming and to lower the age of the farmers. Meanwhile, the deficiencies of Farmers' Health Insurance include the complicated regulatory structure, the inadequate regulations regarding the qualifications of the insured and the aging of the insured. Besides, the insurance rate is lower than the fair rate, resulting in insufficient insurance premium such that the financial health is weakened. Finally, the contribution of this study is devoted to the social insurance system, especially focused on some suggestions that should be constructive with respect to the emendation of Enactment of Farmers' Health Insurance. Keywords : Farmers' Health Insurance, Enactment of Farmers' Health Insurance, Old-Age Farmer's Allowance, Social Insurance.

全民健康保險自一九九五年起開辦，即將所有台灣的公民納入保險之列，與此同時，藝文工作者該劃歸為哪一類被保險人範疇亦爭論不休。本文即是嘗試從社會保險的角度來探討藝文工作者的社會及經濟處境。 本文檢視全民健康保險開辦之前及之後藝文工作者的社會保障，發現無論在全民健康保險開辦之前或之後，藝文工作者的保障皆是不足的，此除了政策設計的不周到之外，藝文工作者在社會變遷與專業化的訴求下，身份的難以定義亦是主要的原因之一。 德國在一九八九年實行藝術家社會保險法，保障藝文工作者免於遭受生老病死等意外時，生活陷於無保障之虞。因此本論文第四章即介紹德國藝術家社會保險，以此為例進行比較分析的研究，並評估台灣援引德國藝術家社會保險的可能性及限制。最後我呼籲政府應加強藝文工作者的保障，保障藝文工作者即是促進台灣文化的具體措施之一。 第一章 緒論 壹、 研究問題之提出 貳、 研究之範圍 參、 研究方法與流程 第二章 社會變遷下藝文工作者的生活處境與福利需求 壹、 藝文工作者的定義與分類 貳、 社會變遷與藝文工作者的生活處境 一、 封建瓦解與工業革命 二、 藝文工作者作為一種職業 三、 藝文工作者的福利需求 四、 社會變遷下台灣藝文活動與藝文工作者的衝擊 第三章 台灣現行社會安全體系下與藝文工作者生活保障相關之制度 壹、 概說 貳、 藝文工作者的職業災害保障 參、 藝文工作者的醫療保障 肆、 藝文工作者的老年保障 伍、 小結 第四章 德國藝文工作者保障制度 壹、 概說 貳、 藝術家社會保險制度的立法過程 一、 1976年藝術家社會保險法第一次草案 二、 1979年5月藝術家社會保險法第二次草 三、 1979年9月藝術家社會保險法第三次草案 四、 1980年藝術家社會保險法第四次草案 參、 藝術家社會保險制度實施後之修改 肆、 藝術家社會保險制度的主要內容 一、 被保險人 二、 給付內容 三、 財源 四、 組織 伍、評估與展望 第五章 比較觀察與制度援用之可能性評估 第六章 結論 參考書目 / In 1995, every citizen in Taiwan is recruited into National Health Insurance, but the problem of which category of artists should be has at the same time raised. I investigate social and economic conditions of artists and find that artist security is not enough in Taiwan, even National Health Insurance taking into effect. I demonstrate that the inadequateness of artist security in Taiwan is not only because of policy failure, but also the consequence of social modernization and professionalization of artists. To know the situation in other country, I introduce "Kunstlersozialversicherung Gestzt(artist social insurance)", which has executed from 1989 in Germany. From the Germany experience, I compare the difference and uniqueness of artist status between Taiwan and Germany. I also assess the possibility of quoting " Kunstlersozialversicherung Gestzt" in Taiwan. Finally, I argue for the attentation to the artists social and econmic security in Taiwan, that is to say, securing artist is also to promote culture in Taiwan.