臺大管理論叢 NTU Management Review VOL.29 NO.2

173 DOI:10.6226/NTUMR.201908_29(2).0006 我國社會安全年金制度可攜性分析 Portability of Social Security Pension in Taiwan Abstract Taiwan’s pension system is a typical Bismarck model, which means that it has different schemes for people in different occupational groups. Participants might be required to shift to a different pension scheme when they change jobs. Therefore, how to improve the portability of the system has become a critical topic. This paper discusses the concept and historical development of pension portability. In addition, it considers Taiwan as a case study to analyze how different public and occupational pension schemes manage portability. The results reveal substantial differences between current pension schemes in terms of vested regulations for early leavers and portability of service. In addition, defined-benefit and defined-contribution schemes employ different strategies for pension portability. This paper suggests that Taiwan’s pension plans should use vesting rights, service portability, and assets portability to improve the overall portability of pensions. These measures can improve people’s income security in later life. 【 Keywords 】 pension, pension reform, pension portability, old age income security 摘 要 我國的年金制度是典型的俾斯麥模式，依職業別辦理不同的方案，民眾在轉換職場時 可能也需轉換不同的年金方案，如何提升年金制度的可攜性遂成為我國年金制度發展 的重要課題。本文分析我國公共年金與職業年金現行有關可攜性的規定，並探討提升 我國年金可攜性的具體策略。本研究發現，我國現行的各項公共年金方案不論在年金 請領年資門檻、提前退保者的權益保障、轉換方案後的年資可攜性等規定，都有明顯 的不同。而在職業年金部分，現行各項確定給付方案與確定提撥方案對於年金可攜性 的處理方式亦大不相同。本研究提出以「權益保留」、「年資可攜」與「年金資產可攜」 等方式，來提升我國年金制度的可攜性，進而提升民眾老年的生活保障。 【關鍵字】 年金、年金改革、年金可攜性、老年經濟安全 Tsung-Hsi Fu , Department of Social Work, National Taiwan University 傅從喜 / 國立臺灣大學社會工作系 Shih-Jiunn Shi , Graduate Institute of National Development, National Taiwan University 施世駿 / 國立臺灣大學國家發展研究所 Hung-Yang Lin , Department of Social Work, National Pingtung University of Science and Technology 林宏陽 / 國立屏東科技大學社會工作系 Received 2017/1, Final revision received 2019/4 NTU Management Review Vol. 29 No. 2 Aug. 2019, 173-200