The retirement system for teachers is a return and guarantee educators earn after they have devoted their life to educating young people and retire. The law governing the retirement of school teachers and employees was promulgated by the government in June 1944, in which the government alone paid for the pension for the retirees. In response to the times and changes in social and economic conditions, the law has been revised from time to time and some matching measures have been implemented. In 1995, a retirement system of reserve deposit was adopted, in which the government and teachers should jointly share the burden, indicating that the economic environment had deteriorated and government finance became less desirable. In analyzing the changes in the retirement system for teachers, we have summarized some problems of the retirement system for teachers.
Research findings: Only government employees, teachers, military personnel and concerned government agencies join in policy discussions over the retirement system for teachers, which is a policy unique to a closed social environment and lacks a process of public deliberations. As the distributor of benefits, the country should take care of the needs of all walks of society. The country should not make every effort only to increase the benefits for retired government employees, military personnel, and teachers, motivated by vote consideration, at the sacrifice of social equality and justice. The current ¡§Law of Retirement of School Teachers and Employees¡¨ is contradictory to the ¡§Law on Teachers¡¨ promulgated in 1995. The selective value of the government is contradictory to the universality of equality and justice. The premeditated concept of the system deprives teachers of their free will to retire. For the present, 8%-12% of a teacher¡¦s twice base salary is deposited as the retiring fund. In a few years, the fund will be depleted and debts will incur as a consequence. Sustainable operation will be impossible, which is contradictory to the self-sufficient principle of retiring fund deposits.
The study came up with the suggestions: relevant legislation, separation of government service and teaching, the retirement system for teachers should be revised so as to agree to the Law of Teacher promulgated in 1995, getting rid of the outdated thinking of government service and teaching as a whole, distinguishing the personnel management system for government service and teaching which are different; integrating the current disorganized retirement payment system so as to plan according to the three-tier retiring payment system put forth by the World Bank in establishing an economic guarantee system for elder people. At the first tier, the government offers subsidy and insurance to achieve the compulsory public retiring allowance plan that is aimed to redistribute the income and eliminate poverty. The second tier refers to the system in which the trade guarantees the retiring allowance of employees, i.e. the ¡§trade annuity.¡¨ The government compels the employers of each trade to provide the retiring allowance for their employees and prepare the retiring allowance for employees through appropriation and savings. The third tier refers to spontaneous personal savings and investment behaviors for retirement finance.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0128105-145546 |
| Date | 28 January 2005 |
| Creators | CHANG, JUI-FANG |
| Contributors | none, none, none |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0128105-145546 |
| Rights | unrestricted, Copyright information available at source archive |
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