我國勞保老年年金世代年金權益探討：從世代會計觀點

The Pension Equity of the Labor Insurance Old-Age Pension Benefit in Taiwan: On Generational Accounting

隨著近年來勞保財務危機的浮現，政府在2013年提出勞保老年年金改革方案，來試圖減輕勞保財務負擔。本文在此引用世代會計法觀點，並擇取改革方案中的費率漸進調整、調整給付計算公式、提高平均投保薪資採計月數等三項，來分析此一改革方案對現行及未來世代勞保被保險人的年金權益影響。實證結果顯示，此次年金改革方案的確有助於強化現行世代的提撥責任並降低未來世代的提撥負擔。不過在本文所建立的推估條件下，年金改革方案的實施，並無法改變未來世代仍為淨提撥者的情況，顯示老年年金的給付設計，尚有更進一步的改善空間。

As the emergence of financial crisis of the Labor Insurance in Taiwan, the government proposed a new reform package in 2013 to release the financial burden of the system. Adopting the concept of generational accounting, this paper explores the effects upon the pension equity of different insured generation under three measures of the reform package: (1) gradual premium rate upward adjustment, (2) pension benefit formula modification, and (3) lengthening the period of average monthly insurance salary calculation. The projections reveal that the proposed reform measures can ease the contribution burden of the future generations, but still cannot reverse their statuses of being net contributors. The empirical results show that the formula of pension benefit calculation needs to be improved further to strengthen the pension equity of future generations.