既得權，變動原則與年金改革

The Acquired Rights, the Principle of Mobility and Taiwan’s Recent Pension Reform

以社會正義、代際正義、財政平衡與建立永續年金制度為名，2016年上台的民進黨政府全力推動軍公教人員之年金改革。在諸多改革措施中，最具法律爭議的部分是刪減已退休人員的退休給付。支持者認為：基於退休給付係持續性給付的特性，對未來刪減給付額屬於「不真正溯及既往」，且只要給予最低門檻保障，即屬合法。然而對於已退休者而言，他們的權利難道就可任人予取予求嗎？本文就既得權概念作概略介紹，並說明受限於既得權，年金改革實不應觸及已退休人員之合法權利。尤其在政府根本沒有採取任何撙節措施的前提下，更沒有立場要求已退休者必須為公益而犧牲。

In the name of social justice, intergenerational justice, financial balance and theestablishment of sustainable pension system, the DPP government coming to power in2016 is fully committed to reform the pension system of the military personnel, civilservants and teachers. In the view of judicial perspective, the most controversial measureis to cut off the annually or monthly retirement pension of retired personnel. The advocateof reform asserts a claim that the reduction of pension is legitimate and lawful due to thetrait of consecutive payment. The ex post reduction is considered as an apparentretroactive operation. And the revenue floor could guarantee the retired personnel’s life.However, the rights of retired personnel could be trampled upon at will? This paperintroduces the concept of the acquired rights and explains the non-touchable nature oftheses rights. Without adopting any austere measure, the government has no position toask the retired personnel to sacrifice.