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Please use this identifier to cite or link to this item: http://ntour.ntou.edu.tw:8080/ir/handle/987654321/13300

Title: 公務人員退休制度之研究
Authors: Chung-Shi Chen
陳中石
Contributors: NTOU:Institute of the Law of the Sea
國立臺灣海洋大學:海洋法律研究所
Keywords: 公務人員退休制度;展期年金;所得替代率
Date: 2004
Issue Date: 2011-06-30T07:17:12Z
Abstract: 本研究主要探討公務人員退休制度,目前國內公務人員退休法規定,年滿55歲退休,另加發5個基數之退休金,造成55歲退休潮,另年滿50歲,服務滿25年現職人員可以領取月退休金,因時空環境變遷,已產生退休年齡提前,月退休金以本俸加一倍為基數乘以年資乘以2%,是否造成所得替代率偏高,且退休撫卹基金撥繳費用,按公務人員本俸加一倍8%至12%費率,惟依據精算結果,提撥率仍不足,加以監理龐大退休基金監理委員,現行委員產生是否妥適,是故,目前公務人員退休制度,應有通盤之檢討。 若公務人員退休制度不加以改善,則攸關公務人員退撫基金至民國116年將會破產,本文從我國公務人員退休制度先予介紹,再參考國外退休制度之作法,如自願退休年齡,展期年金,所得替代率之實施,以及參考國內、外專家學者之看法,以及老人化、嬰兒荒對整個制度影響,和監理龐大退撫基金之委員產生,提出建議,以供主管機關參考,主要建議如下: 一、 刪除55歲退休加發5個基數之ㄧ次退休金, 二、 應依精算結果,盡速調高提撥率, 三、 自願退休年齡規定為55歲,另每隔3年增加1歲至60歲為止,並配合到展期年金與減額年金制度 四、 實施所得替代率最高限制 五、 公務人員退休撫卹基金監理委員產生疑由該領域專業人員產生
The purpose of this research is to study the Civil Service Retirement System allowing retirement upon reaching 55years of age with additional 5basic units of retirement pay and thus causing mass retirement of those reaching age 55. For those with 25 years of service when reaching 50 years of age may also entitle to monthly retirement benefit. As time goes by early retirement quickly become the trend. The monthly retirement benefit is based on 2﹪times service years times twice the basic salary creating high early retirement rate. While this is in addition to the Retirement Compensation Fund which is 8﹪-12﹪ of twice the basic salary. Fund appropriation would be insufficient based on careful computation and inadequate administration as well as supervision is envisaged. An overall review and study should be warranted for the civil Service Retirement System. If not amended, it is anticipated the retirement fund would face bankruptcy by year 2027. This paper includes the introduction of our Civil Service Retirement System and with reference to the comparable system in abroad such as defer annual contribution, establishment of income replacement ratio, professional opinions from scholars, and influence of aging society with decreasing infant population. Points of suggestions as follows: 1. Eliminate the additional 5 basic units of retirement pay, the single payment. 2. Increase the appropriation based on precise computation. 3. Voluntary retirement age to be 55 and increasing by 2 year of age every 3 years until 60. Establish addition / reduction time. 4. Establish a maximum for income replacement rate. 5. The committee members of retirement System doing the supervision should be professionals in this field.
URI: http://ethesys.lib.ntou.edu.tw/cdrfb3/record/#G0T91460029
http://ntour.ntou.edu.tw/ir/handle/987654321/13300
Appears in Collections:[海洋法律研究所] 博碩士論文

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