兩岸社會保險互免協議之研究

A Study on Social Insurance Agreement between Taiwan and China

隨著全球化的發展國際間交流合作頻繁，一個國家的國民到另一個國家工作的現象日益普遍。為解決本國員工在其他國家工作時可能重覆參保的問題，國際上是透過簽署兩國社會保險互免協議來解決。本文旨在探討國際上建立社會保險互免協議的發展，借鑒中國與德國、中國與韓國簽定社會保險互免協議之經驗；分析台商在中國參加社會保險的狀況，探討兩岸簽署社會保險互免協議之可行性，並提出兩岸建立社會保險互免協議之可能架構。

Along with the development of globalization and international interaction, international labor migrations have become a common phenomenon in the world. In order to settle overlapping insurance of international labor problem, mutual exemption of social insurance agreements are usually signed between countries. The purpose of this study is to analyze the development of mutual exemption of social insurance agreement. By using the model of the mutual exemption of social insurance agreements between China, Germany, and South Korea, this study discusses the feasibility of signing social insurance agreement between Taiwan and China. Moreover, this study provides the initial structure of cross-strait agreement on mutual exemption of social insurance.