| 摘要: | 我國正面臨人口老化的問題。由於人口老齡化，及子女少子化的交互作用下，我國65 歲以上人口佔總人口的比例，自82年底149萬1千人逐年遞增至2018年3月底331萬2千人，占總人口數比例由7.10%上升至14.05%，即25年內由「高齡化社會」邁入「高齡社會」。依據國家發展委員會推估，預計8年後（2026年）老年人口將超過20％，與日本、南韓、新加坡同列為「超高齡社會」。然而，在面臨高齡社會問題的同時，我國中、高齡勞動者也因政府歷年的年金改革政策，出現所得替代率不足的問題。
在台灣，學術上討論年金改革或退休金的問題時，若以所得替代率為主要的理論基礎，多數以探討如何拉近不同職業退休金的所得替代率為主，其中認為高所得之職業其所得替代率應該削減為最大宗。然而多數面臨所得替代率不足的中高齡勞動者在經濟壓力上，大多來自於子女的撫養及退休金不足夠退休後生活這兩大問題。然政府目前的年金改革方案並未深入討論人口結構的改變導致年金面臨破產的影響，例如：年金改革將面臨破產究竟是稅收問題亦或是政策問題？即財政配置上的因素並未加以討論。
本研究將於第一章闡述目前台灣老年經濟保障政策之概況；第二章從所得替代率以及學理上退休金的角色帶入貧窮線進行文獻上的涵攝，再以老年經濟安全的相關研究，提出整體研究架構。第三章以德國為借鏡，探討退休金對德國公民的整體概念及意義為何，帶入最低工資及增值稅的因素，探求台灣目前年金政策制度的缺失應如何作改變。第四章藉由深度訪談方式，依其進入職場的年限，以所得替代率的適足性，作為受訪者對於退休金的社會意涵以及需再就業之影響因素。最後在第五章結論中證成本研究假設：相較台灣，德國多層社會退休金制度，能降低勞動者中高齡因所得替代率不足考慮再就業問題。
Taiwan is facing the problem of population aging. Because of the dual phenomenon of population aging and declining birth rate, the proportion of Taiwan’s population over 65 years increased from 1.491 million at the end of 1993 to 3.312 million at the end of March 2018. In the same period, the proportion of the elderly in the total population increased from 7.10% to 14.05%. This means that Taiwan will move from being an “aging society” to an “aged society” in 25 years. According to estimates by the National Development Council, Taiwan’s elderly population in 2026 will exceed 20% of the total population, making it a “super-aged society” similar to those of Japan, South Korea, and Singapore. Coinciding with the aged society problem is the problem of insufficient income replacement ratio faced by Taiwan’s middle-aged and elderly workers; the latter is the result of the government’s annuity reform policies over the years.
In Taiwan, academic discussions on the issue of annuity reform or pensions that take income replacement ratio as the main theoretical basis focus mainly on how to reduce the gap in income replacement ratios across pensions for different occupations. Most scholars are of the view that the income replacement ratios of the high-income occupations should be reduced. However, most middle-aged and elderly workers facing insufficient income replacement ratio face two major problems, that is, insufficient support from children and insufficient pensions for their retired life. However, the government’s current annuity reform plan does not discuss in depth the impact of population structure changes that have brought the annuity provider to the verge of bankruptcy. For example, is the problem of bankruptcy a tax or a policy issue? In short, the factors determining financial allocation are not discussed.
The first chapter of this study provides an overview of the current old-age economic security policy in Taiwan. The second chapter introduces the role of income replacement ratio and pensions from an academic perspective. It takes into account the poverty line to review the literature, and, then, proposes an overall research structure based on the relevant research on the economic security of the elderly. The third chapter uses Germany as an example to explore the concept of pensions and their overall significance for German citizens. It takes into account the factors of minimum wage and value-added tax, and explores how the current deficiencies of an annuity policy system in Taiwan can be countered. The fourth chapter uses the in-depth interview method. Based on the number of years the respondents have spent at their workplace, the adequacy of income replacement ratio is taken as a factor that has social implications for the pensioners and affects their need for re-employment. Finally, in the fifth chapter, the conclusion reached justifies this study’s hypothesis, that is, compared with Taiwan, Germany’s multi-layer social pension system can reduce the problem of re-employment caused by the insufficient income replacement ratio among middle-aged and elderly workers. |
