因應人口老齡化社會的退休制度：從雙階強制結構邁向雙向選擇結構

Retirement System in Response to Aging Society: From Two-Stage Structure to Two-Direction Structure

退休制度是由退休與養老金保障所組成的雙層結構體系。歷經一百三十多年的發展歷程，退休制度從建立於年輕社會的退休養老金制度逐步轉向因應人口老齡化社會的老齡養老金制度。退休養老金制度的理論框架是雙階強制理論，退休與養老金保障捆綁聯動，退休方式是強制退休，養老金採用退休養老金。伴隨著二十世紀後半期以來人口老齡化的發展趨勢，因應老齡化社會的老齡養老金制度應運而生，其理論框架是雙向選擇理論，退休與養老金保障解綁分離，退休方式是自願退休，養老金採用老齡養老金。我國退休制度正在從退休養老金制度邁向老齡養老金制度。勞動法應實行自願退休制度，退休年齡屬於勞動基準和勞動合同解除事由。老年人屬於勞動法中的勞動者，勞動法應構建老年勞動者的特別法律規則。社會保險法應採用老齡養老金制度，退休不是養老金給付的法定要件。我國老齡養老金制度應實行彈性養老金，建立提前領取養老金期間的工資收入測試與養老金扣除規則。

The retirement system is a two-tier structure which is composed of retirement and pension security. Retirement is governed by the labor law, while pension security belongs to the social insurance law. Over a span of more than 130 years, the development of the retirement system in human society has undergone a significant transformation. The retirement system has gradually shifted from the retirement pension system established in the young society to the old-age pension system in response to the aging society. The two-tier structure of retirement system has been undergoing fundamental changes, shifting from two-stage to two-direction structure. Mandatory retirement has begun to change to voluntary retirement, and retirement pension has gradually shifted to old-age pension. The underlying logic behind the retirement pension system lies in that retirement comes from old age, while pension security results from retirement. The theoretical framework for the retirement pension system is established on the theory of two-stage behaviors. The theory of two-stage behaviors contains three elements such as 'retirement is bound with pension security', 'retirement is mandatory', and 'pension security is provided on the basis of retirement'. With the developing trend of population aging since the second half of the 20th century, the old-age pension system has arisen. The underlying logic behind the old-age pension system is that retirement comes from old age, and pension security also results from old age. The theoretical framework of the old-age pension system is grounded on the theory of two-direction behaviors. According to the theory of two-direction behaviors, retirement is separated to and independent of pension security, retirement is voluntary, and pension security is provided on the basis of old age rather than retirement. The retirement system in China is currently moving from the retirement pension system to the old-age pension system, which marks a new development stage to separate retirement with pension security. Voluntary retirement should be implemented in the labor law. The statutory retirement age should hold dual attributes of labor standard to restrict employer's early termination before old age and termination cause to dismiss an employment contract. The statutory retirement age signifies the earliest age at which an employee can exit the workforce, rather than an age to be forced to leave the labor market as an obligation. The elderly are also within the ambit of employee, and special legal protection rules for the elderly workers should be constructed in the labor law. The social insurance law should be changed as well with evolving population aging. The old-age pension system should be taken into the social insurance law so that retirement is no longer a legal requirement for pension payment. The pension age needs to be separated from the retirement age. Pensions could be flexible in the old-age pension system, allowing workers to choose within a certain range before and after the normal pension payment age. The elderly can choose to receive a portion of pension benefit before the normal pension age, or to receive full pension benefit at the normal pension age, or to receive excess pension benefit after the normal pension age. Flexible pension systems need to be coordinated with the current employment policy to encourage older workers to stay in employment in a modest way. The pension deduction rules based on earning test could be established during the period of early pension receiving to be aligned with the specific development stage of population aging.