醫院對勞退金新制因應對策之探討

A Study of Hospital Responsive-Strategies to the New Labor Pension System

勞退金新制於九十三年六月十一日經立法院三讀通過，將於九十四年七 月一日正式實施，此制度對適用勞基法的企業造成極大的街擊與影響。尤其 是在「管理面」與「成本面」更甚。為有效了解醫療機構面對此一重大決策 的看法及因應對策，於94 年2 月14 日至3 月24 日針對台灣醫院協會的會員醫院 進行調查，發放592份問卷，回收有效問卷共132 份，有效回收率為22.3% 。主 要研究結果發現75% 的醫院知道勞退金新制之相關議題，亦認、為將造成醫院 「行政作業的困擾與負擔」及「支出增加，資金調度困難度提高」兩題項達顯 著水準；各層級醫院對「選擇年金保險」、「罰責」及「財務的預估」的認知 有顯著差異；醫院對「為不適用勞基法的醫師提繳退休金」多表不同意；而 各層級醫院對勞退金新制的因應對策雖略有不同，但首要考量皆為「評估人 員合理化」。

The New Pension system approved on Jun. 11th 2004 three rounds of legislation by the Legislative Yuan, and will be put into formal implementation starting from July 1st 2005. The new Pension system presents a major impact on enterprises that employ Labor Standards Act, and effects especially the firms' 'management' and 'costs' considerations. In order to understand the thought and strategies of hospital, the writer made the survey on the member hospitals in the Taiwan Hospital Society from February 14th 2005 to March 24th 2005. 592 questionnaires were sent and 132 efficient ones returned. The rate of efficient return is 22.3%. The result of main research finds 75% of hospitals know the issues of the New Labor Pension System. Two selections of 'loading of administration operation' and 'the raising of difficulty of cash flow and outcome' are extreme positive. All levels of hospitals have significant difference on 'selection of annuity insurance', 'penalty code' and 'financial assessment'. Most hospitals disagree on providing retirement payment for labor doctor ungoverned by the New Labor Pension System. Every level of hospitals has a little difference of strategies on the New Labor Pension System, however the first choice they prefer is to estimate personal rationalization.