勞保老年年金世代公平探討：從年金財務觀點

The Generational Equity of the Labor Insurance Old-Age Pension Benefit in Taiwan: From the Pension Finance Perspective

在缺乏前瞻性的財務運作法規下，包括現行勞保條例中的階段性提高費率與老年年金合格請領年齡規定，以及2017勞保年改草案，都僅是為了修正過去所累積的財務沉苛，而訂定或提出的過渡性修正，以致於往往以犧牲年金給付的保障性與當前工作世代的年金權益，來達到減緩制度財務危機的目的。因此，若欲求得各世代間年金公平性的永續平衡，根本之計，仍必須從法規面建立前瞻性與動態性的財務規範，讓運作面有法源依據來進行收支調控，方能建立制度財務健全的法源基石。

According to the author's investigation, without the prospective financial legislation, the current phase-in increase in contribution rate and full retirement age, and the 2017 reform package are all just transitional methods to alleviate the accumulated financial burden, and will be at the cost of sacrificing the pension protection level as well as the younger generations' pension equity. For keeping the balance of generational pension equity, the most fundamental reform is to establish the prospective and dynamic financial legislation, and carry out the concerning adjustments to keep the financial soundness of the system.