本文主要是介紹荷蘭的職業年金制度，也就是補充年金制度。希望藉由瞭解荷蘭的實施經驗，俾有助於我國目前各種職業的退休撫卹制度的改革。本文首先探討荷蘭職業年金制度的發展，其後依序探討其法律基礎、適用對象、組織、財務、給付與年金權利的特別保障，最後就荷蘭的實施經驗檢討我國現行各種退休撫卹制度的缺失與改革之道。 荷蘭的職業年金制度在民營事業是自願性制度，在公共部門是強制性制度。荷蘭有關職業年金制度最主要的法律是「年金暨儲蓄基金法」，該法規定各種年金與儲蓄基金的基本法律架構。其次是「行業年金基金強制加入法」與「薪資稅法」。為了保障年金計劃參加人的年金權利，年金暨儲蓄基金法規定年金須由獨立於雇主所經營的企業之外的法律主體承擔實施。雇主可選擇加入行業年金基金，自行設立公司年金基金或與人壽保險公司訂立保險契約。所有年金基金與人壽保險公司都要接受年金暨保險監理局的嚴格監督。基本的財務要求是年金提供者必須隨時有完全履行其義務的準備金。職業年金計劃的給付包括老年年金、遺囑年金與失能給付，其內容由職業年金計劃自行決定。 幾乎所有的年金計劃都是採「確定給付制」。參加人在加入年金計劃至少一年後，在符合退休要件前離職時，其老年年金與遺囑年金的權利不會喪失，也就是可以取得既得的年金期待權。年金暨儲蓄基金法容許受僱人在更換雇主時可移轉其年金權利。 在臺灣，退休撫卹制度大體上也是依照公務人員、公私立學校教職員、公民營事業勞工與軍人等不同職業加以區分。幾乎所有的退休撫卹制度都是依據法令設立。這些退休撫卹制度各自存在著程度不同的問題。共同的問題是退休撫卹基金由單一的政府機關管理與監督、積存準備金不充分、退休年齡過低、未賦予提前離職者退休金(或撫卹金)的既得權。荷蘭職業年金的實施經驗，在我國改革各種職業的退休撫卹制度時，有參考的價值。

This paper introduce the Dutch occupational pension systems and we try to find the Dutch experience for the recent supplementary pensions reform in Taiwan. We find that the Dutch occupational pension systems are voluntary in private sector and is compulsory in public sector. The most important law about occupational pension schemes is the “Pension and Savings Funds Act (PSW)”, which lays down a general framework for all categories of pension and savings funds. The second one are the “Compulsory (Affiliation To) Occupational Pension Schemes Act” and the Wages and Salaries Tax Act”. In order to protect pension entitlement, the PSW includes the principle that build up of the pension should take place outside the employer’s business in a separate legal entity. The employer can either join a sectoral pension fund, set up a company pension found, or arrange life insurance policies with an insurance company. All pension funds and life insurance companies are supervised by the “Pension and Insurance Supervisory Authority of the Netherlands (PVK)”. The key financial requirement is that pension providers must be able to meet their obligations at all times and in full. The pension benefits including old—age pension, survivor pension and disability benefit are decided by each pension schemes. Nearly all are of the defined benefit type. Early leavers who have been participating for at least one year cannot lose their claim to old age pension and survivor pension. The PWS also allows employees to transfer pension entitlements if they change employer. Similar to the Netherlands the supplementary pension systems in Taiwan are divided by occupations. There are different pension schemes for employees of public sector and private sector. Nearly all of these pension schemes are regulated by laws and regulations. There are some problems in these pension schemes, including the single Organazation and unfull funding of pension funds, the normal retirement age is too young, lack of vested pension right and portability of pension rights. The Dutch experience may give us a good lesson in reforming occupational pension system.