從勞退改制探討退撫制度之未來發展   全文下載

A Discussion on the Restructuring of the Taiwan Public Service Pension Fund---Move Away from DB to DC ?

本文從退休制度的學說以及國際間退休制度在近年來的走勢，分析台灣退休制度的可能變革，特別是在今年即將實施的勞退DC新制之後，它將引起各界對退撫制度是否也應一併改採DC制的可能討論。而美國的民間大型企業在以往大致上係採DB制為主，近幾年來卻因為國際間企業競爭的成本壓力等因素，也已經開始在IBM公司的帶動下，正波濤洶湧地朝向DC制度改制邁進。更令人「驚訝」的是美國加州州政府也已擬定了將加州州公務人員的退休制度由DB改採DC的方案並預定自2006年開始施行。而此一提案也引起了美國其它各州的興趣，預計美國將會有更多的州公務員將面臨採行DC制的「威脅」。
台灣退撫制度在此國內外潮流的夾擊下，似乎很難避開這個改制的浪潮。但是究應如何轉向以及轉到那一種退撫制度，本文提出四個方案，其一是不變，其二是改變，包括將現行35％自提部分改為DC制，但搭配IRA帳戶，以及改採現金餘額計劃（Cash Balance Plan）的DB Hybrid制。

The pension systems in Taiwan have been facing a tremendous restructuring. In this paper, we discuss first the basic theories and hypothesis regarding the formation of a pension system, and then introduce the international, especially the United States, recent revolutions of the pension system including both of the private and the public sectors. Finally, some of the possible trends of the Taiwan public pension system including a DC plan complemented with an IRA and a Cash Balance Plan are discussed.
The Taiwan public pension plan will inevitably be facing to be put into a discussion that whether a change to DC plan or any other DC-like plan is necessary. We start from analyzing the background and the possible impacts from the Taiwan new labor pension system which is going to be a DC plan and will be effective since this 1st July. The other most important factors which are going to affect the future of the Taiwan public pension system are the IBM’s decision to close its Cash Balance Plan and offer new employees only a 401(k) plan since this year and the California Gov. Arnold Schwarzengger’s plan to force all new public employees to join defined contribution plans.
If the change of the Taiwan public pension system is inevitable, then three basic rules in the process of transformation must be mentioned: (1) the new system is applied only for the new employees, (2) the existing employees are free to elect the new one or keep staying in the old system, and (3) the change should be moderate and without too much harm to either employer or employees.