我國社會安全年金制度可攜性分析

Portability of Social Security Pension in Taiwan

我國的年金制度是典型的俾斯麥模式，依職業別辦理不同的方案，民眾在轉換職場時可能也需轉換不同的年金方案，如何提升年金制度的可攜性遂成為我國年金制度發展的重要課題。本文分析我國公共年金與職業年金現行有關可攜性的規定，並探討提升我國年金可攜性的具體策略。本研究發現，我國現行的各項公共年金方案不論在年金請領年資門檻、提前退保者的權益保障、轉換方案後的年資可攜性等規定，都有明顯的不同。而在職業年金部分，現行各項確定給付方案與確定提撥方案對於年金可攜性的處理方式亦大不相同。本研究提出以「權益保留」、「年資可攜」與「年金資產可攜」等方式，來提升我國年金制度的可攜性，進而提升民眾老年的生活保障。 Taiwan's pension system is a typical Bismarck model, which means that it has different schemes for people in different occupational groups. Participants might be required to shift to a different pension scheme when they change jobs. Therefore, how to improve the portability of the system has become a critical topic. This paper discusses the concept and historical development of pension portability. In addition, it considers Taiwan as a case study to analyze how different public and occupational pension schemes manage portability. The results reveal substantial differences between current pension schemes in terms of vested regulations for early leavers and portability of service. In addition, defined-benefit and defined-contribution schemes employ different strategies for pension portability. This paper suggests that Taiwan's pension plans should use vesting rights, service portability, and assets portability to improve the overall portability of pensions. These measures can improve people's income security in later life.