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題名：公私年金政策與制度發展之互動因素分析--臺灣與英國之比較研究
作者：吳明儒
作者(外文)：Wu, Ming-Ju
校院名稱：國立中正大學
系所名稱：社會福利系
指導教授：鄭文輝
詹火生
學位類別：博士
出版日期：1999
主題關鍵詞：公私年金互動；三層年金體系；職業年金；外包式年金；臺灣模式；英國；比較研究；interaction of public and private pension；three-tier pension system；occupational pension；contracted-out pension；Taiwan Model；Britain；comparative study
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論文摘要
公共年金只是年金政策中的一部分，從歷史的角度分析，大約在1950及1960年代左右，經濟快速繁榮，人口結構尚未嚴重老化，大部分的工業先進國家已經發展出一套給付優厚、公共且強制性的公共年金制度，提供大約是退休前平均薪資40%到50%所得替代率之年金保障。而私人年金同時也提供另外20%的所得替代率。不過時移序逝，從1970年代中期以後，公共年金制度漸趨成熟，經濟發展處於停滯膨脹，老年人口指數迅速竄升。大部分的國家，不得不改弦易轍，降低公共年金給付水準，代之加重私人年金的角色。
本論文之目的即是，在探討和比較臺灣和英國公、私年金政策或制度之發展，並且從公共年金、職業年金及個人年金等三個面向來加以分析。文中不但討論工業先進國家發展的經驗，同時對於目前臺灣及英國現存的公、私年金發展加以審視。再者，對於影響公私年金發展之人口結構，及社會政治及經濟等之影響因素加以分析。最後，透過解釋英國與臺灣公、私年金政策與制度發展之影響因素理論提出假設，且對於包括社會公民權觀點、工業主義理論或工業主義邏輯觀點、新馬克思主義理論或壟斷資本主義觀點、社會民主理論或勞工階級力量理論觀點、新多元主義觀點或民主與利益團體政治觀點、國家中心觀點觀點以及文化價值等七個觀點各自加以分析檢視。
三層年金架構是為本文主要之分析基礎，其內涵包括第一層的基本法定年金、職業年金為第二層補充年金、個人年金或退休儲蓄為第三層年金。一般而言，英國第一層年金為國民保險年金，第二層為包含公、私年金之「選擇與薪資關連年金」（SERPS）或外包式契約（contract out）之強制性職業年金，約有一半的參加者，或者占最後薪資方案之2/3，選擇外包式契約之職業年金。另外，大約有500萬人參加第三層個人年金，個人年金同時可以為外包式契約年金。在臺灣的制度方面，亦可從社會保險老年或養老給付、勞基法退休或公教退撫基金及個人商業年金等三層年金架構加以分析。第一層年金分別由公務人員保險及勞工保險加以提供，不過從1993年以來，國民年金制度開始進行規劃，預計在公元2000年前將付之實施。第二層退休金則以1984年勞基法勞工退休準備金，及1995年公教人員退撫新制為主。不過，1999年之勞工退休金條例草案，提出勞工個人退休帳戶，正在研議當中。在第三層個人年金方面，1997年通過商業年金保單。
在探討臺灣與英國公私年金政策與制度之發展，有幾個重點將被討論，首先本文將工業先近國家之公、私年金發展歸納出幾種類型。其次，三層年金與人口結構老化之間的關係將進行討論。臺灣與英國公私年金並行發展的過程將一一予以檢視，同時探討對公私年金政策與制度發展之影響因素加以分析。本文並嘗試從年金改革的機制及未來可能的替代方案中，勾勒出年金制度發展之「臺灣模式」。最後，基於英國公、私年金制度發展之經驗，從比較的觀點，對臺灣的退休給付制度提出政策性建言。
※理論分析的結論
1) 公民權是放鬆「資格限制」、擴大「適用範圍」與提高「所得替代」的過程。不過，不管是台灣或英國公共年金之「所得替代」，長期均有逐漸下降的趨勢，必須透過私人年金補充之，因此私人年金也將間接受到影響。
2) 從工業主義邏輯的觀點來看，私部門年金的發展乃因應工業技術需要下的產物，隨著就業型態的轉變（部份工時、自僱者增多），確定繳費、完全提存準備之職業年金，因需求增加而自然成長。
3) 新馬克思觀點以「階級」的角度認為，未來年金制度之發展，應該消除「侍臣主義」（etatist）下所產生的不同階級適用不同年金制度的現象，同時，必須注意到年金政策或制度發展將階級性表現在性別的差異上。
4) 「社會民主」理論觀點認為，隨著工業發展，勞工意識的抬頭，年金給付影響勞工權益甚鉅，因此勞工階級、工會或左派的政治團體（如工黨）對年金制度改革之影響不容忽視，英國工黨即是實例。不過，「第三條路」之改革「社會民主」理論，對年金制度之影響仍有待觀察。
5) 新多元主義則提出任何一個公共政策的產出，事實上就是各個不同利益團體折衝妥協的結果，在年金制度方面，年輕中產階級是制度中最大的負擔者，影響年金制度十分深遠，特別是在年金繳費的政策上，更是最重要的影響因素。
6) 年金政策已經跨越國家中心論，而成為區域性國家之間的共同制度，這個影響因素隨著區域經濟的發展，國際勞工的移動，也日趨重要。
7) 「文化價值決定」因素即在補充上述之不足。特別是對於公共年金之代間移轉的責任深受家庭倫理等文化因素之影響，而文化因素所產生的勞資關係則會影響職業年金之型態與給付範圍。
※解釋年金制度發展之「臺灣模式」
臺灣公私年金制度之發展可以說是具有本土性、獨特性以及考量經濟與政治因素下的一種所謂「臺灣模式」（Taiwan Model）。臺灣模式之年金制度特色，正建基於社會保險的再建構，特別是國民年金制度即將在公元2000年前實施，代表一種在薪資關連年金給付之後，建立均一年金給付制度之「植基型」（upside down）的過程。在政治及務實的因素考量下，舊的職域保險被整合到第一層年金之中，目的在為弱勢人口建立第一層均一年金制度。
「社會公民權」的概念植入年金體系之中，為了尊重過去以職業別為主的社會保險之給付權利，同時建立新的社會給付秩序。因此，在國民年金制度中提出「保費補貼政策」。另方面，私人年金政策，特別強調在勞基法的退休金提撥方面，在短短的十五年間，從集體主義取向的「企業退休帳戶」轉變為個人主義取向的「個人退休帳戶」。
※臺灣三層年金政策之建議
根據本文分析，在政策的意涵方面，臺灣未來公、私年金政策與制度發展，具有下列幾項建議：
1、 政府、企業、家庭是老年經濟安全制度之三根支柱，缺一不可。而支撐這三個支柱的基礎分別是：社會（家庭）連帶責任、勞資夥伴關係以及健全市場機制等三個理念，大多數人若抱持著「貪婪」及「自私」，將使高齡社會老人陷於經濟之不安全，社會和諧無尤產生。如何建立國人正確之退休保障觀念，實為任何制度成敗之關鍵。
2、 在行政院下設置精算局，統籌各類社會保險之長短期財務狀況，並定期向立法院提出精算報告，做為保費調整之依據。同時，建立社會所得重分配之參考指標，觀察並調整社會保險制度重分配的效果。
3、 從英國對於SERPS制度的縮減政策過程中發現：漸進式的改革措施，有助於減少民眾反對的聲音。臺灣也宜採取階段性之年金改革措施，或依年齡採行階梯性之保費政策，對於和緩改革之壓力有正向的幫助。
4、 將國民年金制度及原本之職域社會保險界定為公共年金，其基金宜在「社會適當」的原則下，完全由政府管理運用。至於第二層企業年金及第三層個人年金之基金管理運用，應以尊重個人財產民主權及市場法則，僅量減少政府強制性(mandatory)的介入。
5、 在第二層職業年金方面，近期而言，應該讓中、小企業員工參加個人退休帳戶，確保賦益權，建立社會公平原則。至於，大企業之員工可以採借外包制(contract out)的精神，在政府規範下，大企業可自訂退休辦法，及自行管理退休基金；或者向信託業者購買，如員工持股信託等；或商業年金保險，將有助於勞資夥伴關係之建立。同時，必須建立強制一次金轉為商業年金保險之配套措施。
6、 長期而言，為建立社會安全與公平之退休金制度，應規劃制定「職業年金基本法」之立法，消弭職業別間的歧視與差異，由勞、資雙方在法定程序下，相互研擬退休金辦法，政府角色則在建立客觀第三者之監督法規與機構。
7、 國人個人理財之觀念逐漸普遍，對於個人商業年金，政府應該提供更多的市場誘因。展望未來團體性企業年金之發展，政府應該建立健全之「信託人」制度。
8、 從財稅福利的觀點，通盤檢討目前有關退休金之稅賦優惠政策，增加民眾選擇第二層職業年金及第三層個人年金之實質誘因。在所得稅中設立退休金儲蓄特別扣除，建立全民性之退休資產形成制度，亦是可討論之議題。
The Determinant Factors Analysis of the Interaction of Public and Private Pension Policies
-- A Comparative Study of Taiwan and Britain
Wu, Ming-Ju
Abstract
Public pension provision is only a part of the pension story. To analyze with a historical perspective, most industrialized countries have developed a series of generous public or statutory pension schemes which provide about 40 to 50 percent replacement of previous earnings for an average worker during the late 1950s and 1960s when the economy grew fast and the population structure was much younger than now. An additional 20 percent replacement of earnings was also complemented by private occupational pension schemes. The trend has turned, however, since the mid-1970s when the system came to mature, the economy kept stagnating and the number of the elderly increased rapidly. Most countries were forced to cut the benefit level in their public pension schemes while relying more on the support from the private sector.
The purpose of this article is to explore and compare the development of public and private pension policies and schemes in Taiwan and Britain, with three dimensions of public, occupational and personal pension. The article has been organized into several parts. The first section focuses on the discussion about the experiences of most developed countries and the development of existing public and private pension in Taiwan and Britain will be carefully reviewed first. Then, the demography and social, political and economic influential factors that may affect the development of public and private pension system in Taiwan and Britain will be further analyzed. To explain the influential components of the interaction of public and private development in both countries, I would like to use seven theoretical perspectives to examine the influential factors which include ''social citizenship'', ''the logic of industrialism'', ''neo-Marxism'', ''social democratic theory'', ''neo-pluralism'', ''the state-centered approach'', and ''cultural-value determinism''.
It is recommended that the three-tier pension system of pension schemes, including a basic statutory pension as the first tier, supplementary (especially occupational) pension as the second tier and personal pension (or individual savings) as the third tier. In general, people in Britain keep the state pension that is the first tier. The second one is the compulsory secondary pension--SERPS or Contracted-Out Pension. Many people involved in the third tier because they are in occupational pension schemes. In fact, it is only under half people with two-thirds of final salary in occupational pension scheme, and in personal pension that is around 5 million population made contributions to that. On the other hand, Taiwan old-age retirement systems also have three tiers--old aged benefit in social insurance, retirement payment in occupation and tax-allowance in personal pension. The First-tier lump-sum old-age benefits are provided through Government Employees'' Insurance and Labor Insurance respectively. However, since 1993 the National Pension Insurance Scheme was formulated and it is already to put into force before the year 2000. Some laborers are also entitled to the second-tier lump-sum retirement payments that sponsored by the employers under the regulations of 1984 Labor Standard Law. The proposal of 1999 Labor Retirement Payment Reform-Individual Retirement Account have also put into under discussion. Indeed, since 1997, the first sheet of personal commercial pension has been permitted to sell in the insurance market by the financial unit of government.
The dissertation will follow some themes to discuss the process of public and private pension policy in Britain and Taiwan. Basically, the experience of industrialized countries in public and private pension mixed will be discussed with typology. Further, the relationship of fund of three-tier pension as well as different demography situation is also explored. In addition, a focus on the parallel development of public and private pension schemes in both countries will be discussed. Meanwhile, it will be uncovered that the influential factors of public and private pension integrative development and explain it. The ''Taiwan Model'' of pension development will try to be delineated we want to analyze the mechanism of pension scheme reform and the options for pension policy for Taiwan in the future. Finally, basing on the experience of British pension scheme development, we will examine the retirement payment policy in Taiwan from the perspective of comparative study. By the way, implications for social policy and pension reform in Taiwan are worth investigating.
※ The Result of Theoretical Analysis
The result of theoretical analysis provides as follows. First of all, ''social citizenship'' explains the results of limits of qualification lessening, coverage of benefit widening, and replacement of previous earnings increasing. In the long-term projection, private pension has played an important role to complement the deficit of public pension no matter in Taiwan or Britain. Second, we believe the demand of supplementary pension in private sector result from the ''logic of industrialism'' that especially concentrates on the number of part time and self-employed workers increasing.
Third, pension system has produced ''class'' in ''neo-Marxism'' theoretical hypothesis. A ''etatist'' characteristic has been found in the process of social insurance development in Taiwan. For example, separately two tiers of old-age benefit are supplied to the laborer and the government employee. Meanwhile, we also found the occupational pension is more popular on males than on females in UK.
Fourth, under the industrial development and labor consciousness, pension right represents a very significant labor right and power is absolutely visible. Labor Party of Britain proposed pension reform proposals against Conservative Party in the past decade have made what is the consequence of pension. A number of informal labor organizations also influent the process of pension policy making in recent Taiwan. Therefore, ''social democratic theory'' will separately explain the party orientation for Britain and the special interest group for Taiwan.
Fifth, the ''neo-pluralism'' perspective makes it easy to explain what the output of pension reform policies for in both countries. It is also found that the middle class of working age cohort is the main interest group in the pension reform process because inter-generation income transformation will deepen under the transition of a rapidly aging population with declining family resources.
Sixth, ''the state-centered approach'' stresses the significant role of state in the process of pension policy making. But we know that the regional cross-country cooperation is trying to reduce the barriers that is a interruption of pension right prevents from international labor free movement.
Finally, ''cultural-value determinism'' helpfully explains the part that previous six perspectives were not explained enough. The filialism in cultural components influents the development of public pension by inter-generation income transformation. In other words, The partnership of labor-capital will determine the typology and content of the occupational pension schemes.
※ To explain ''Taiwan Model'' of Pension Scheme Development
It is probable that the Taiwan''s public and private pension development would lead to a ''Taiwan Model'' as indigenous, unique and as economic and political situations dictate. Taiwan Model of pension that is based on reconstruct social insurance is reforming, especially that National Pension Insurance (NPI) will come into force in the end of the year 2000. It presents a ''upside down'' process that means a flat-rate pension after earnings-related pension. On the political and pragmatic reasons, the old Employment-based insurance has to integrate to the first-tier pension for creating flat-rate basic pension of dependent groups.
The concept of ''social citizenship'' has embedded in the pension system. Thus, in order to establish a new public pension system with a previous vesting protection, it is necessary that a contribution-compensation proposal will be introduced in NPI. On the other hand, the policy of private pension, and retirement benefit in Labor Basic Law, will be transferred from collectivism-orientation, namely enterprise retirement account, to individualism-orientation, namely individual retirement account, within only 15 years.
※ The Suggestions for Three-Tier Pension Policies in Taiwan
According to my analysis, the implications of three-tier pension policies in Taiwan are illustrated as follows.
1. The three-tier pension structure, composed of public and private pension, will show workable not only rooted on contribution of government, but also on enterprise and family. With the elderly society coming, it is inconceivable that one may only on the one tier as the major entity. A number of participators who own ''selfish'' and ''moral hazard'' will break down the mechanism of pension schemes.
2. It is necessary to establish an actuarial department (like GAD in Britain) in central government and report yearly social insurance financial statement to legislation sector in Taiwan.
3. Taiwan can learn a lesson from Britain that the SERPS was reformed by incremental step to reduce as possible as the people''s against on. It is available for Taiwan to adapt and to adopt pension reform policies, such as age-stage contribution policy, step by step.
4. The fund of public pension, defined on NPI and social insurance, should belong to publicly management. The private pension funds should reduce the government''s mandatory intervention as available as possible.
5. The individual retirement account, a new occupational pension reform proposal in Taiwan, should cover the employee of middle-small enterprise (MSE) for the reason of social equity. The self-regulation pension plan will be permitted to contract out, finally lump-sum retirement payment have to change to be an annuity, in the large company of labor-capital partnership relationship.
6. In the long term prospective, for social security and social equity of Taiwan society have to establish a ''Occupational Pension Basic Law'' to delete the situation of existing differentiation and discrimination on employment-basing. In the meantime, the role of state is defined in the role of ruler and guardian through the third party that is organized by the employees and the employers.
7. More tax-incentive policies should be introduced to private personal pension and a ''trustee'' system is also expected to be set up due to a necessary of market orientation.
8. For Taiwan, it is necessary to review holistically the fiscal welfare systems, especially on the policies of tax relief to encourage people to choose private pension instead of public pension. The proposal of pension to formulate a quota with extra pension tax-deductible limitation in comprehensive income tax is recommended here.
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