銀髮大分流：台灣中高齡民眾的退休選擇與個人所得分析

The Division of the Elder: The Diff erences in the Decision of Retirement and Income among the Middle-aged and Elderly Population in Taiwan

台灣正邁入超高齡社會，在戰後嬰兒潮人口逐漸退休之際，本研究試圖理解中高齡退休選擇的影響因素及其退休後的所得分化。以勞動市場社會階層化及福利階層化兩個理論傳統切入，我們檢視個人層次的人力資本及社經條件、集體層次的福利國家制度轉型等因素，如何左右個人退休時點及退休方式，並估計退休方式差異對退休後個人所得的影響。採用「台灣社會變遷基本調查」2020 年綜合組新設計的退休題組，本文首次得以區分不同退休方案，例如軍公教與勞工保險的被保險人，以及領月退休金與一次給付者之間的差異。本研究證實福利階層化假設，公教人員有較高的機會領取退休年金，而私部門的受僱者較可能被迫領取一次給付退休金，而且此一制度分歧對老年所得有顯著影響，領取月退休金者的每月收入較高，而領取一次給付者的每月收入較低，後者更可能被迫退休後再次進入職場。此外，退休後再就業影響高齡退休者所得差異，無論選領月退或一次給付退休金，再就業者的所得提高，特別是領一次給付者具有顯著差異，再就業可能成為主要收入來源。因此，在中高齡者選擇較晚退休或再就業等因素影響下，勞動市場造成的社會階層化仍是高齡者所得差異的一大來源。

Taiwan is now on the verge of becoming a super-aging society with a wave of retirement among Baby Boomers. This study investigates decision-making regarding retirement and income differences among the middle-aged and elderly populations. Following two lines of literature, social stratification of the labor market and welfare stratification of the state, we analyze the influences of personal and family conditions, as well as those of the institutional changes in the Taiwanese welfare state on decision-making regarding the timing of retirement and which retirement system to choose. In addition, we also examine the differences in elders’ personal income resulting from the various retirement decisions. Applying the updated designed questionnaire of Taiwan Social Change Survey (TSCS) 2020, for the first time we can distinguish between the two retirement systems, the monthly payment pension mostly for the public service sector and middle classes, and the lump-sum pension payment mostly for private-sector employees. The statistical results show that the institutional divergence shaped people’s decisions regarding the two kinds of systems, and which system was chosen significantly determined the difference in elders’ personal income. The monthly payment pension robustly increased the pension payment and benefited the public sector workers, but the lump-sum pension payment decreased the personal income of participants and forced these elders to find another job after they retired. Additionally, re-entering the labor market increased personal income after retirement, regardless of the pension system the retiree selected. Therefore, the social stratification of the labor market influenced the difference in income if some members of the elder population delayed retirement or returned to work.