勞工保險潛藏債務高達新臺幣7.3兆元，開源節流勢不可免。本研究利用勞工保險被保險人異動檔及老年給付檔為分析基礎，探討被保險人老年給付的投資報酬－保險給付與保險費現值比。綜合而言，以自付保險費計算，舊制一次給付是繳1元領3.7元，新制年金給付是繳1元領8.3元至9.6元（視未來的折現率而定）；而以總保險費計算，分別是繳1元領2.3元及繳1元領5.3元至6.1元；投資報酬相對偏高。行政院2013年元月的改革方案中以更長期間的平均月投保薪資做為給付計算基礎，並搭配投保薪資在3萬元以上部分調降給付率至1.3%的做法，每年僅可節省給付約2%。

The potential liability of Taiwan's Labor Insurance (LI) program has reached NT$7.3 trillion, so it is imperative to generate more funding and reduce outlays. This study aims to investigate the contribution's value-the ratio of the present value of the benefits and the contributions, by utilizing the database of the insured and old-age benefit claims of the LI.In general, each dollar of the contribution is worth 2.3 dollars in the old benefit scheme. It is worth 5.3 to 6.1 dollars in the new benefit scheme, depending on the discount rate used. If the government subsidy is excluded, each dollar of the contribution of the insurees is worth 3.7 dollars in the old scheme; it is worth 8.3 to 9.6 dollars in the new scheme. The contribution's value is way too high for the system to be sustainable. Extending the benefit base to cover more past earnings, together with the redistribution feature in the reform proposal can lower the benefit 2% per annum, which amounts to 17.4% in 10 years.