臺灣部分年金制度之設計與財務評估：以勞保老年年金為例

Design and Financial Assessment of Partial Old-Age Pension Plans for the Labor Insurance in Taiwan

由於人口快速老化以及「入不敷出」的制度設計，我國勞保基金將於2027年破產，年金制度改革刻不容緩。本文以歐洲國家漸進式退休與部分年金制度為借鏡，設計臺灣勞工保險的部分年金制度。利用經建會人口推計報告、勞工保險統計，以及部分工時勞工就業實況調查等資料為基礎，模擬試算部分年金對於勞工保險老年年金財務的可能減緩效果。比較的制度內容包括：（1）現行制度、（2）行政院改革草案，以及（3）引入部分年金制度設計的勞保老年年金制度，其中又分為部分工時比例固定和變動兩種制度。研究結果顯示：若設定漸進式退休年齡範圍為60-69歲，當60-64歲的部分工時工作比例為10%，65-69歲為70%時，對於勞保老年年金財務有最佳的政策效果。換句話說，從年金財務面來看，漸進式退休政策應以65歲以上者為目標人口。整體而言，在臺灣既有制度（不論是現行制度或改革草案）下，部份年金制度對於減緩年金財務壓力的助益相當有限，不過若就提高老年勞動參與率、促進活力老化的角度來看，部分年金制度搭配漸進式退休政策仍是值得努力的方向。

Due to rapidly aging population and the Labor Insurance designed in such a way that it cannot meet its financial obligations, the Labor Insurance Fund will be exhausted in 2027, meaning that pension reform can be delayed no longer. Using European partial pension programs as references, we propose Taiwan's partial old-age pension plans for the Labor Insurance and simulate their financial prospects. Furthermore, we compare the financial prospects among three possible old-age pension plans in the Labor Insurance-Taiwan's current old-age pension, the draft of old-age pension reform proposal suggested by government authorities, and our designed partial oldage pension. The results show that the deficits in the old-age pension fund cannot be reversed significantly by designing new partial pension plans, even if that plan is based on the proposed reforms. The reason is because the root of the problem is the nonequivalence of the contribution and benefit formulas. If partial pension is still to be used as a strategy for mitigating financial crisis on condition that the partial retirement age range is set at 60-69 years, the best financial outcome requires a combination of 10% part-time workers for 60-64 years workers and 70% part-time workers for 65-69 years workers. This means that, from a financial perspective, the target population for a gradual retirement policy should be people age 65 and above.