確定給付制退休金計畫評估指標以及其在台灣之應用

Evaluation Indicators for Defined Benefit Pension Plans and an Application to Plans in Taiwan

本研究建立涵蓋財務面、老年經濟安全、公平性與經濟面之退休金計畫評估指標，以提供重要資訊，協助進行跨計畫比較，並可作為年金改革時決策之參考及溝通之工具。我們對勞保、國保、公保、公務人員退撫新制以及勞退新制進行實證，結果發現：（1）勞保在清償能力指標顯著不如其它計畫，揭露出勞保財務問題的急迫性；（2）國保給付僅約9,500元，如能將國保與勞保整併，未就業之國民以最低基本工資納保，可改善參與者老年經濟安全；（3）世代公平性指標F-G指出財務健全對於世代公平的重要性；公保接近足額提撥，世代差異最小；（4）在職業公平性指標F-O方面，公保指標數值最低。（5）勞保個人公平性指標F-I最大，若提高個人保費負擔比例可強化勞保財務狀況，同時平衡計畫間之個人公平。（6）經濟面指標指出勞保若有無法清償或年金改革等事件對於社會的影響最深遠。

This study presents a pension evaluation indicator model that provides a pension plan's critical information in terms of solvency, economic security, fairness, and economics. The proposed indicator model is helpful for making cross-plan comparisons, for policymaking, and for government communication. An empirical study using the model finds the following: (1) The solvency indicator of the Labor Insurance is the lowest, indicating the scheme's financial emergency. (2) Merging the National Pension Insurance into the Labor Insurance and covering unoccupied nationals with a minimum monthly wage could improve the economic security of pensioners insured under the National Pension Insurance. (3) The intergenerational fairness indicator F-G indicates the importance of financial soundness; the Civil Servant and Teacher Insurance is nearly fully funded and has the smallest generational differences. (4) The Civil Servant and Teacher Insurance has the lowest interoccupational fairness indicator F-O. (5) The Labor Insurance has the highest interindividual fairness indicator F-I. Raising the proportion of the premium paid by the insured person can improve the financial status of the Labor Insurance and balance interindividual fairness across plans. (6) The economic indicator reveals the significant and far-reaching social impact of an insolvency event or reform of the Labor Insurance.