| Summary: | 碩士 === 逢甲大學 === 風險管理與保險學系 === 101 === This study analyzes the rate of return in Labor pension fund as well as Labor pension reform system performance in Taiwan.
Labor pension system offers the opportunity that workers can voluntarily deposit part of salary with certain percentage into the labor retirement pension fund for the sake of pension. However, the CLA data show that only six percent of policyholders apply the policy to prepare their pensions. In our research we utilize historical data of labor pension fund to simulate the rate of return. The historical data adopted for simulation test is Labor Pension Fund Investment Performance in Taiwan from January 2007 to March 2013. As a further advancement, we use the simulation outcome to compare with other investment instruments. The results reveal that labor can consider selecting labor pension fund to prepare their pension fund.
On the other hand, Taiwan government plans to reform on the Labor insurance annuity system because of the financial problems caused by Labor insurance annuity system. In order to validate the suitability of Labor insurance annuity reform, we set four different incomes and calculate income replacement rate. The outcome exhibits that Labor insurance annuity reform has a sufficient impact on policyholders, mainly for whom with high-income and high seniority.
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