轉化或重構：國民年金保險制度調整之研究

Transformation or Reconstruction: System Reform to the National Pension Insurance System

臺灣現行社會保險制度，正面臨兩大嚴峻考驗，潛藏債務累積，財務不斷惡化；職業分立制，造成各制度分歧、給付標準及保障差距過大，導致職業不平。國民年金保險制度是現行社會保險制度中最弱勢者，其面臨問題包括：未就業者聚集之弱勢保險、加保人數逐年減少、年齡結構老化、給付項目及水準保障不足、被保險人繳費能力低落等，亟待面對。國民年金保險制度該做如何調整改革？依照未就業者國民的特性做制度的轉化？抑或與其他社會保險制度整合重構為新制度，對我國整體年金保險制度的穩健發展，至為重要。本文屬政策研究議題，以「專家訪談法」（Specialist Interview Method）為主要研究方法，對國民年金保險制度問題檢析與制度改革方向，提出具體研究結論與建議，供未來改革參考。

Social insurance systems in Taiwan have faced two major challenges. First, the accumulation of liabilities and deterioration of financial situation of insurance companies have increased the financial burden imposed on such systems. Second, the systems have created various insurance plans whose benefits and protection levels vary depending on an individual's occupation, thus resulting in occupational inequality. In particular, the National Pension Insurance (NPI), a major social insurance system in Taiwan, has the following problems that warrant addressing: predominant coverage of vulnerable individuals, gradual decline in the number of insured people, gradual population aging, and insufficient benefit levels. Because Taiwan has passed pension reforms, exploring NPI reform options is crucial. Reforms must be substantial, and programs must be sustainable to maintain the regularity of payouts and benefit levels. This can be achieved by adjusting the systems to the needs of unemployed individuals or by merging various insurance systems to create a new one. The objective of this study was to develop a framework for policy interventions to bridge the gaps in benefits between different systems and achieve a universal basic income system. This study adopted the expert interview method. The study also provides concrete suggestions for the future reform of the NPI system.