我國的社會保險制度，因其歷史因素與政策環境，不但給付項目有所差別，費率、投保薪資、勞資政的保費負擔比率等，均依職業身份不同或其他因素而有不同。由於現行的補助制度過於分歧，不僅僅影響到社會保險的財務健全性，而且引發各類被保險人間財務負擔不公平的爭議。本文希望能夠透過實證資料分析被保險人財務負擔與政府補助與其經濟狀況連結後的實際狀況。主要目的有三：（1）分析公勞農保等職域保險的被保險人財務負擔狀況；（2）分析全民健保被保險人財務負擔狀況；（3）分析社會保險政府補助狀況；（4）分析政府社會福利整體補助狀況

Through years of social transition and ad hoc policy changes, Taiwan’s current social insurance is a complicated system that gives out inconsistently determined benefits and calculates premium, monthly insured wages, and share of premium by tripartite sides based on job sectors and other factors. The complexity not only hurts the financial health of the system, but also sparks a debate on funding burden being unfairly distributed among the insured. By analyzing empirical data, our study depicts the real result of linking insured’s contribution, government subsidies, and (insured’s/ government’s) economic status together. Specifically, we looked at (1) insured’s contribution level in the insurance programs for the farmers, the labor, and the public sector staff, (2) insured’s contribution level in National Health Insurance, and (3) current government subsidies for those social insurance programs.(4) social welfare transfer income form government.