時光飛逝！當我於民國90年秋天入學政大EMBA時，新制勞工退休金只不過是立法院的討論法案之一。今年（民國93年）六月十一日立法院三讀通過『勞工退休金條例』並將於明年（民國94年）七月一日正式上路實施新制勞工退休制度。法案實施後，雇主應為每位勞工按月提撥每月薪資的6%。新制退休金制度允許勞工於更換工作時攜帶其個人帳戶內已提撥的退休金，於勞工退休後按月領取退休金以安養退休生活。
相較於民國73年8月1日施行的勞動基準法內原來已有的雇主為勞工提撥退休金的法令規定與意旨原本就期望能照顧勞工退休後的生活。實務上，施行至今整整二十年來，根據勞委會統計目前有89.8%企業未提退休準備金，總體提撥率僅2.5%。本研究之目的係根據保險理論與市場的實際經驗來探討台灣勞動市場的退休金現況與新制退休金立法的意旨與通過後對勞動市場的影響分析。
勞工退休金條例引進勞工退休準備金提撥及管理辦法第5條的規定，要求企業在五年內依照勞工工資、流動率、未來五年退休人數等精算提撥率，以保障勞工的舊制年資。據估計，國內近有448,000到500,000家中小企業尚未完成上述提撥。
新制是以帳戶作為處罰單位，雇主沒幫勞工開戶或未提繳退休金，將罰處新台幣2萬至10萬元，並連續按月處罰直到改善為止。 新制退休金雇主責任明確，只要勞工有受僱事實，雇主就得提繳退休金至勞工個人帳戶，對企業來說，人事成本計算方便，勞工的退休金也看的到、拿的到。
在政府缺乏人力監督數量龐大的中小企業退休金提撥實務現況下，企業是否能確實守法填補舊制下的法令給付責任或繼續拖延，謹期盼經濟復甦與法令有效執行下能兼顧與融合勞資雙方的常期夥伴關係。 / Time flies! It was only an issue of individual topic in the legislative Yuan when I started to prepare my thesis in Sep.2001
The law passed by the legislature on Jun.11, 2004 and to take effect in Jul. 2005, requires employers to contribute 6 percent of employees' salaries per month to an individual retirement pension account.
The new system allows employees to continue to accumulate the fund even when they change jobs, and can draw a monthly retirement income after they retire.
The Labor Standards Law requires that employers give employees pensions because it is thought to be beneficial for workers. From the perspective of employer cost analysis, however, it is but an illusion.
This paper examines the experience and factors from many aspects to analyze the impacts of reality of the labor market in Taiwan.
It is estimated that Taiwanese companies will have to set aside as much as NT$2.6 trillion to prepare their retirement reserve funds for employees within five years, according to estimates by the General Chamber of Commerce. Those who failed to allocate pension funds for their employees in the past – about 448,000 to 500,000 SMEs in the country, according to the Council of Labor Affairs -- are required to make up the amount for their current staff based on their work period with the companies within five years after the law taking effect. As a result, employers may lower salaries to compensate for the outlay. The new law stipulates that employers that fail to contribute 6 percent of salaries to employees' pension funds will be fined NT$20,000 to NT$100,000 per month per employee.
However, the government lacks the manpower to inspect the huge number of SMEs, and that employees tend not to report the wrongdoing for the sake of their careers. We shall cross our fingers and hope that the economic recovery and law enforcement are strong enough for businesses to continue to perform.
Noted：SMEs 「Small & Medium Enterprises」
| Identifer | oai:union.ndltd.org:CHENGCHI/G0090932802 |
| Creators | 劉邦寧, Liu,Simon |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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