臺灣年金改革的老年基本年金規劃

Proposal for Old-Age Basic Pension in Taiwan

財務永續性以及退休給付的適足性是年金政策的主要目標，其兩者之間的平衡更是年金改革的挑戰。臺灣2013年以及2016年兩波年金改革討論，已經有不少研究或團體主張建立「均一基本年金給付水準」，有助於社會團結與制度間的通算與整合。本文從老年人的消費圖像切入，主要目的在於探討臺灣老年生活的基本保障水準的設定原則，以及給付水準的設定標準，並進一步討論制度間一致性的給付條件，希望能夠勾勒未來年金制度基本給付水準整合的可能規劃樣貌。研究結果發現，2015年老人每月12項消費支出的第1等分位平均約為10,048元，第5等分位平均約為17,028元，第10等分位平均約為43,416元。2015年要維持7項消費支出水準均於第1等分位，每月平均約需4,514元，維持7項消費支出水準均於第5等分位，每月平均約需11,750元，維持於第10等分位則需45,020元。而基本給付水準的設定仍需考量制度元素包括：繳費式或非繳費式、是否進行資產調查、基本保障內涵、老年生活資源（健保、長照、住宅、公共服務）、個人公平性、勞動參與動機、所得重分配、財務永續性、財務可負擔性。 Financial sustainability and adequate payments are the two primary goals of pension policy. How best to maintain the balance between these two goals is a challenge faced by many countries seeking pension reform. In Taiwan, pensions were reformed in 2013 and again in 2016. Numerous research groups have proposed a basic pension with a flat-rate payment to strengthen social solidarity and facilitate the integration of pension schemes. This paper presents a theoretical model based on the consumption habits of elderly people and discusses not only guidelines concerning how to appropriately set the basic pension level but also proposals for integrating the basic pension into existing pension schemes. Based on 12 types of expenditure in 2015, the average monthly consumption expenditure per older household in the lowest, middle, and highest 10 percent was NT$10,048, NT$17,028, and NT$43,416, respectively. When only seven types of consumption expenditure were analyzed, the corresponding figures for the middle and highest 10 percent were NT$11,750 and NT$45,020, respectively. In addition to consumption expenditure, other elements that must be incorporated into the design of a basic pension payment include contributory and noncontributory elements, means-tested and nonmeans- tested elements, basic protection contents, old-age living resources (i.e. health insurance, long-term care, housing, and public services), individual equity, labor participation motivation, income redistribution, and financial sustainability and affordability.

Financial sustainability and adequate payments are the two primary goals of pension policy. How best to maintain the balance between these two goals is a challenge faced by many countries seeking pension reform. In Taiwan, pensions were reformed in 2013 and again in 2016. Numerous research groups have proposed a basic pension with a flat-rate payment to strengthen social solidarity and facilitate the integration of pension schemes. This paper presents a theoretical model based on the consumption habits of elderly people and discusses not only guidelines concerning how to appropriately set the basic pension level but also proposals for integrating the basic pension into existing pension schemes. Based on 12 types of expenditure in 2015, the average monthly consumption expenditure per older household in the lowest, middle, and highest 10 percent was NT$10,048, NT$17,028, and NT$43,416, respectively. When only seven types of consumption expenditure were analyzed, the corresponding figures for the middle and highest 10 percent were NT$11,750 and NT$45,020, respectively. In addition to consumption expenditure, other elements that must be incorporated into the design of a basic pension payment include contributory and noncontributory elements, means-tested and nonmeans- tested elements, basic protection contents, old-age living resources (i.e. health insurance, long-term care, housing, and public services), individual equity, labor participation motivation, income redistribution, and financial sustainability and affordability.