兵役期間銜接工作年資之法理基礎──以老年經濟安全為核心

The Juridical Foundation of Integrating Work Seniority During Military Service: With Alterssicherung as the Central Theme

我國役男服役期間規劃自2024 年延長為一年，政府除了強化訓練內容外， 還要提高義務役軍人之待遇，並為役男提撥勞退基金。由於國民服兵役並非從事工作，國家亦非雇主，提撥役男退休金之法理基礎即有待建立。再者，兵役期間如何與其後之工作年資銜接，乃至與其年金年資得以整合，更關係著募兵制之成敗。本文以「老年經濟安全」為上位學理，分析來自社會保險與退休金制度之老年給付，以及相關年資如何整合之問題。希望相關討論能提供兵役制度改革與軍人權益保障精進之參考。

This study focuses on the extension of military service for conscripted soldiers in our country to one year starting from 2024. In addition to enhancing training, the government aims to improve conscripted soldiers' treatment and allocate funds for their retirement. However, the legal basis for allocating retirement pensions to conscripted soldiers needs clarification since national service is not regular employment. The successful integration of military service into subsequent work experience and its consolidation with pension plans are critical for the effectiveness of the conscription system. This study analyzes "Alterssicherung" as the overarching legal principle and examines how social insurance and retirement pension systems provide benefits to the elderly. It also addresses the challenges of integrating relevant seniority. The findings aim to inform the reform of the military service system and enhance soldiers' welfare protections.