我國中高齡與高齡者退休後再就業促進制度之研究

The Study of Promotion Policies for Middle-aged and Elderly Re-employment After Retirement in Taiwan

我國於1993年成為高齡化社會、2018年轉為高齡社會，並預計於2025年邁入超高齡社會，在高齡化的影響下，連帶導致工作年齡（15-64歲）人口減少。未來核心勞動力驟減將對勞動市場結構帶來衝擊性的改變。因此，為了改善我國勞動力短缺、減緩未來青壯年勞動者之負擔，如何妥善運用中高齡及高齡者之人力資源成為相當重要的議題。勞動部於2020年12月4日推動「中高齡者及高齡者就業促進法」，期盼能提升中高齡與高齡者的勞參率，以「禁止年齡歧視」、「穩定就業措」、「促進失業者就業」、「支持退休後再就業」、「推動銀髮人才服務」以及「開發就業機會」為主軸，穩定中高齡者及高齡者就業，並鼓勵企業繼續僱用已達退休年齡者，促進工作分享及世代合作。然而，我國勞工退休早，且相較於日本、美國等主要國家，50歲以上勞工勞動參與率低落，隨著年齡越高，再就業比例也隨之下降，由此可知中高齡與高齡者再就業之不易。因此本研究提出以下建議：（1）開放65歲以上勞工參加就業保險並提高展延請領退休金的比例與年限；（2）進用中高齡與高齡者達一定比例之企業得申請政府補助；（3）放寬退休準備與再就業計畫申請資格；（4）不同規模之企業提供不同鼓勵措施。

Taiwan entered the stage of an ageing society in 1993, progressed to an aged society in 2018, and is projected to reach the status of a super-aged society by 2025. As a result of these demographic changes, there has been a corresponding decline in the working-age population (those aged 15-64). The impending sharp reduction in the core labor force will necessitate significant adjustments to the labor market structure. Therefore, effectively utilizing the human resources of middle-aged and elderly individuals has become an important issue to address labor shortages and alleviate the future burden on younger workers. The ''Middle-aged and Elderly Employment Promotion Act'' was promulgated on December 4, 2020, which is primarily enacted to implement decent work, enhance the labor participation of the Senior and Middle-Aged Persons. There are six chapters of the act: ''Prohibition of Age Discrimination'', ''Measures for Employment Stability'', ''Enhancement of Employment of Unemployed Persons'', ''Support in Re-Employment after Retirement'', '' Promotion of Services Provided by Senior Talents'' and ''Creation of Employment Opportunities''. However, it has been challenging for the middle-aged and elderly individuals to reenter the workforce due to the decrease of re-employment rate along with aging. Therefore, the study recommends: (1) ensuring eligibility for workers aged 65 and above to participate in employment insurance and increasing the proportion and duration of extending old-age pension benefits. (2) ensuring eligibility for enterprises employing a certain percentage of middle-aged and elderly workers to apply for premium subsidies. (3) loosening eligibility requirements for retirement preparation and reemployment plan applications. (4) Providing incentive measures for enterprises of different sizes.