新興非典型勞動的社會安全挑戰

The Social Security Challenges of Emerging Non-Traditional Labor Force

本文欲探討近年來新興非典型勞動工作所帶來的社會安全挑戰。伴隨著數位與平台經濟的發展趨勢，勞動市場逐漸從傳統穩定受僱模式轉向具彈性與流動性的非典型勞動型態。因此，本文聚焦於探討臺灣新興非典型勞動者所面臨的新興社會風險樣貌，以及討論未來社會安全保障要如何調適？
臺灣受勞動市場變遷與人口結構轉型的雙重影響，現行制度難以涵蓋零工經濟從業者、平台勞動者、自僱人士，甚至人工智慧發展對勞動市場的衝擊，進而增加社會風險。此外，國民年金雖為全民保障，會因非典型勞動者是否被認定僱傭關係，並且高度仰賴個人自主選擇投保與否，反而使經濟脆弱群體可自由選擇不參與，其未來面臨的保障風險而出現潛在缺口。為因應此挑戰，本文建議採循序漸進的改革，包括：提供數位平台經濟勞動者透過可攜帶式社會安全帳戶來提供其需求、研議新興非典型勞動者在工作轉換的年資銜接佐證、引入動態風險調整機制、實施分年基金撥補計畫、強化稅收基礎等，以促社會資源循環共享並減輕財務壓力，且借鏡國外政策經驗。最後，冀望透過微薄建議與呈現現行社會安全保障所面臨的新興社會風險型態，來呼應我國現有制度的新因應策略與政策調整。

This article explores the growing challenges that non-traditional employment arrangements pose to Taiwan social security framework. Existing systems, largely designed for standard full-time jobs, have shown limited capacity to accommodate workers in increasingly diverse and flexible work settings. As digital and platform-based business models proliferate, labor markets are shifting away from long-term, stable employment toward more fragmented and short-term roles.
According to figures from Taiwan Directorate-General of Budget, Accounting and Statistics, approximately 804,000 individuals—equivalent to 6.95% of the total workforce—are engaged in part-time, temporary, or dispatched work. This research centers on the vulnerabilities faced by such workers, whose employment conditions often fall outside the coverage and structure of traditional social insurance programs.
Taiwan must contend with both structural changes in its labor market and the implications of an aging population. Current social protection mechanisms do not adequately include gig workers, platform-based earners, the self-employed, or those whose jobs have been reshaped by automation and technological advancement. Although the National Pension System offers a broad safety net, its effectiveness for non-standard workers is undermined by its reliance on the recognition of formal employment ties and the voluntary nature of enrollment. As a result, economically disadvantaged individuals may choose not to participate, thereby increasing their exposure to long-term insecurity.
In response, this paper outlines several incremental policy adjustments. These include: creating portable insurance accounts tailored to digital labor; establishing ways to recognize work histories across fragmented jobs; introducing risk-sharing frameworks that can adapt to shifting employment dynamics; phasing in new funding strategies; and reinforcing the fiscal foundation of the system. By drawing on global examples, the aim is to facilitate better redistribution of resources and reduce financial strain. Ultimately, this study calls attention to the evolving nature of employment-related social risks and urges policy reforms that strengthen the resilience and inclusiveness of Taiwan social security infrastructure.