臺灣、德國與美國企業退休給付法制之比較研究

A Comparison of Legal Systems of Supplementary Pension Plans in Taiwan, Germany and the United States.

系所名稱：法律研究所
學位別：博士
畢業學年：89年
指導教授：郭明政
老年所得保障的問題，是所有工業化國家所共有的社會問題。臺灣、德國與美國為了解決這個問題，基本上都是採用所謂的「三層保障的模式」。第一層保障為國家所建立的強制性社會保險制度，第二層保障為企業或雇主所設立的企業退休給付制度，第三層為個人的自我預護（包括儲蓄、保險、置產等）。本文主要是探討第二層的「企業退休給付制度」之法律問題。臺灣的「企業退休給付制度」（也稱之為「企業退休金制度」），是採強制性為主，自願性為輔的雙軌制度，自願性制度所佔比例無足輕重。在強制性制度中的實施型態是採「單數型態」，而且由「單一組織」承擔實施。美國的「企業退休給付制度」稱為「年金（退休金）計劃(pension plan)」，德國的「企業退休給付(betrieblicheAltersversorgung)制度」也稱為「企業年金(Betriebsrenten)制度」。這兩個國家向來都是採用自願性制度，「實施型態」與「實施機構」也都是採「複數型態」。關於企業退休給付的法律保障，臺灣於1984
年在勞動基準法中納入「退休規定」，對勞工退休金制度的設立、實施型態、實施機構、財務準備與給付內容皆制定最低的法律標準，然而對於勞工的退休金期待利益如何保障與雇主陷於支付不能時退休金請求權如何保障等重要問題，皆欠缺規定。德國於1974年制定「改善企業退休給付法」，採有限度的立法，對已設立的企業退休給付制度制定最低法定基準，特別注重「退休給付期待利益之保障」與「退休給付支付不能時之保障」；同一年美國也制定「勞工退休所得保障法」，採取全面性的立法，不僅注重「勞工退休給付權利之保障（包括對退休給付期待利益之保障）」，也同樣針對「退休計劃之終止與支付不能的情形」設有特別的保障。本文主要是以臺灣的「勞基法退休規定」，德國的「改善企業退休給付法」與美國的「勞工退休所得保障法」等法律規定為基礎。第一章為緒論。第二、三、四章針對同一問題，分別探討臺灣、德國與美國的法律制度；第一節首先探討企業退休給付制度之歷史發展，企業退休給付制度究竟如何形成？如何逐步擴展？法律如何回應？在立法之後又面臨何種問題？第二節首先討論退休給付制度的核心法律概念，以及其如何與雇主的其他給付相區別。接著進一步探究勞工請求雇主給付退休金之法律基礎為何？然後再探討企業退休給付之法律性質。第三節分析企業退休給付制度，以何種型態實施，如何運作，在組織上產生何種法律關係。第四節探討企業退休給付的財務準備。第五節以給付為中心，探討企業退休給付的一般法律保障，包括：請求退休金的法律要件為何？請求範圍如何決定？如何與社會保險給付整合？如何支付？在面對通貨膨脹壓力時又如何因應？第六節探討企業退休給付期待利益如何保障之問題，詳細探討德國與美國為何要保障退休給付期待利益？在何種情形下，退休給付期待利益不可喪失？勞工退休時，退休給付期待利益如何實現為退休給付，如何計算其數額？勞工離職時，可否一次結清將來的退休給付權利？勞工轉換工作時，退休金債權是否可隨同移轉？最後一節探討退休給付發生支付不能之情形時，有何解決辦法？第五章比較三國退休給付法律制度有何異同？有何優缺點？並檢討行政院勞工委員會所提的「勞工老年附加年金保險險制度」草案，與「勞工退休金條例草案」之優缺點，並探討我國勞工退休金制度法律改革是否存在其他不同的途徑。？最後一章總結前面各章之研究所得作成結論。

Old-age income security is a sharing social problem of all industrialized countries.「Three tiers (pillars) of economic security」 has been used for solving this problemin Taiwan, Germany and U.S.A. The first tier is obligatory social insurance systemestablished by the countries; the second tier is the composition of “supplementarypension plans” created by companies or employers; the third tier is personal advancearrangements (include saving, purchase of insurance, investment, etc.).This dissertation concentrates on the legal protection of supplementary pensionplans. The supplementary pension plans in Taiwan is a double-track institution.While the voluntary part of it is rather insignificant, this institution is mainly inobligatory part. This obligatory supplementary pension plans is designed to be onlyone type － defined benefit plans, and there is only one designated funding agency－ the Central Trust of China.In U.S.A. the supplementary pension plans used to be called “private pensionplans”; in Germany the supplementary pension plans used to be called “companypensions (Betriebsrenten)”. These two countries adopt voluntary institutions. Thetypes and funding agencies of their supplementary pension plans are plural.In order to protect the rights of pension, the relevant laws were enacted in Taiwan,Germany， and U.S.A. Regulations about employee retirement benefits wereincluded in the “Labor Standards Law” enacted in 1984 in Taiwan. Theseregulations created minimum standards for the establishment, requirement of benefit,funding and funding agency, benefit formulas of retirement plans. However theseregulations lacked protection of pension expectations and rights to pension againstinsolvency or bankruptcy of supporting employers. In Germany the relevantregulations about supplementary pension plans are to be found in the “Act onCompany Pensions” in force since December 1974. This Act regulated verylimitedly. It established minimum standards for company pensions, especiallyrelating to protection of pension expectations, and pension benefit rights againstinsolvency of supporting employers. In the same year the “Employee RetirementIncome Security Act” of 1974 (ERISA) was enacted in U.S.A.. This comprehensiveemployee benefit law not only stressed on protection of employee benefit rights(including protecting vesting right), but also created insurance for pension planterminations.This dissertation mainly compares the legal institutions relating tosupplementary pension plans in Taiwan, Germany and U.S.A. on the basis of theabove statute laws relating to the supplementary pension plans of these threecountries.Chapter 1 is the introduction of this research. Chapter 2、3 and 4 discuss the legalinstitutions relating to supplementary pension plans of these three countries. Ineach section of each chapter the same problems are discussed. Section 1 provides anoverview of the historic background of supplementary pension plans anddevelopment of relevant laws, including how the supplementary pension plans haveformed and expanded, how the law regulated, and problems that have been causedafter enactment of the law relating to supplementary pension plans. Section 2 firstlydiscusses the core legal concept of supplementary pension in each country, and howit differentiates from other benefits of employers. Then this section probes into thelegal bases of supplementary pension claims and the characteristics of supplementarypension. Section 3 analyzes different types of supplementary pension plans, howthey operate, and legal relations that have been produced. Section 4 explores pensionfunding. Section 5 discusses the general legal protection of pension benefits,including participation, requirement of benefit, payment of benefit. The question ofhow supplementary pension integrates with social security benefit and counteractsthe effect of inflation is also discussed. Section 6 discusses how the relating laws ofsupplementary pension plans protect pension expectations, why the laws of Germanyand U.S.A. protect pension expectations, when the pension benefit rights arenonforfeitable, how the nonforfeitable benefit is accrued, under which condition anonforfeitable benefit can cash out, and whether the nonforfeitable benefit is portablewhen the employee changes the job? The last section discusses the legal protectionagainst insolvency of employers or termination of pension plans.After comparing the supplementary pension plans and its legal protections ofTaiwan, Germany, and U.S.A.，chapter 5 examines advantages and disadvantages ofthe two recent drafts of supplementary pension plans reforms proposed by CLA(Council of Labor Affairs)in Taiwan. One is “Draft of the Old-age SupplementaryInsurance of Employees” , and the other is “Draft of Employee Pension Act “ . Thepossibilities of having other ways for reforming supplementary pension plansinstitution of this country is also discussed in this chapter. The last chapter putsresearch results of the preceding chapters into a conclusion.