| Summary: | 碩士 === 臺北市立教育大學 === 社會科教育學系碩士班 === 97 === Facing the astogeny society and the transformation of the laborer retirement system, the purpose of this article is to examine the problems and the difficulties in the formulation process of the laborer retirement system by the study of the history and the legislative process and to understand the effective factors of the new scheme on the income of laborer with old age. Moreover, from two aspects of the income replacement rate and the basic living expenses, an analysis whether the new scheme can maintain the basic living standard after retirement was made.
According to the national standards of OECD, the proportion of the individual income and the consumption in our country, the income replacement rate to maintain the same level of the living standard before retirement is about 60-70%. Compared with the old and new labor pension schemes and the various occupations, the income replacement rate of the old laborer pension scheme is higher than the new one. The income replacement rate of the various occupations is all below 15%. It is far from the standard. About 95% laborers are unable to achieve the lowest living standards.
On the basic living expenses, if the retirement age is 60 years old and the mean lifetime is 80 years old, about 5800000 dollars are needed. When the life is longer, the expenses will be more. In addition, concerning different residential areas, living in the north area or the municipalities all expense above 6000000 dollars. Therefore, after retirement, if a labor wants to live a life of average, about 2 time costs of the basic living expenses in every month are necessary. However, if a labor wants to live a comfortable retirement life, then the expenses will be 4 times costs of the basic living expenses.
Four disputes are raised during the evolution and the process of the labor retirement system: First, which scheme should be chosen while facing the social insurance and the individual account system? Second, how many is the proper reminding rate? Third, how to calculate the old seniority and whether the retirement pension will be receipted in 5 years? Fourth, with organizations to storage and utilization fund revenue and expenditure; the first issue is taken as dispute of system and others are coordinated sets of measures in the system.
The results of this research are as follows:
First, the strong trend leadership from the government and the insufficiency in the related measures of the new scheme: In the legislative process, the government stands in the support standpoint. However, because of the insufficiency on the related measures of the reminding rate, the labor-management relation is worse.
Second, the income replacement rate of new labor pension scheme is somewhat low: This article only discusses the income replacement rate of the new labor pension scheme. However, the income replacement rate of the new scheme is about 14.32%, it differs greatly with the obtained substitution rate 60-70% standards.
Third, the government in the labor retirement policy is not responsibility for supervision. The role of government weakens gradually in the labor management relations. Therefore, it shifts the burden to the labors.
Fourth, the management and the utilization have not been arrived maturely: The information of Labor Pension Fund Supervisory Committee is not transparence and open. Moreover, it has limited the laborer’s investment option to the self-property.
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