軍公教人員退撫基金調整提撥費率合理性之研析   全文下載

The study on the reasonability of adjusting the contribution rates among different types of participants of Public Service Pension Fund

基於退撫新制實施迄今僅九年餘，相關探討退休基金主題較為罕有，並未針對退撫新制之實際執行情形進行研析，故本文將試就退撫基金軍公教人員收繳、給付規定；退撫基金收支、精算結果暨提撥費率過程；以及軍公教人員調整提撥費率等面向進行合理性研析。
由於計算退休金給付方式之條件（服務年資、請領退休金之年齡、薪資與計算退休金之關聯性等）影響著退撫基金之財務基礎，在收繳基金費用上若未能依各自實際支出與精算結果，以合理之費率分別計算，而係採同一費率時，除造成對公務人員退休制度之衝擊外，亦將影響退撫基金健全財務結構之運用管理。此乃本文據以研析之重點。

It is hard to find the related articles or studies regarding the implementation of the new pension system in Taiwan, Public Service Pension Fund, since the Fund founded only for nine years. So this paper is try to analyze the reasonability concerning the aspects related to PSPF below：the regulation on the collection of contributions and the payment of pensions for different types of participants, the real data of collection and payment, the outcome of actuary study on PSPF and the process and issues to adjust the contribution rate.
The PSPF’s regulation on payment of pensions, for example, the service length, the age to receive pension and the linkage between retiring salary and pensions, is varied among different types of participants, the civil servants, service men and public teachers. The payment factors mentioned above really affect the finance structure of PSPF. So if the contributions rate for different types of participants was the same and not based on the fair rate from the suggestion of actuary study on PSPF, it will really impact the system and the operation of PSPF as well. What mentioned above are the main points this paper tries to focus on.