建置能增進公平分配的社會安全體制，是世界各國努力的目標。絕大多數OECD國家的退休所得具有重分配功能。本研究以2007年勞工保險退休被保險人為對象；以其退休前之終身平均月投保薪資為所得的衡量基礎，以退休給付為應享權利，以終身所繳保險費為應盡義務，來探討老年給付的分配效果。結果發現，目前勞工保險的退休制度會使分配惡化；年金改革方案，不論是給付面或收入面改革，皆有改善效果；且費率愈早調升，改善的效果愈顯著。由於每一元的保險費，平均可以換得7至8元的保險給付，因此在現行體制下所得愈高的人，獲得的退休金福祉愈大。這個現象違背社會保險所揭櫫的公平原則，需予嚴格檢視，並予改變。

Establishing a Social Security scheme with income redistribution is an aim for all nations. The majority of OECD countries has a redistribution feature in their pension systems. We first define the present value (PV) of all contributions as insurees' liabilities, the PV of all retirement benefits as their entitlements, and the PV of insurees' lifetime insured salaries as the baseline distribution, then employ the Gini coefficient to study the distributional effect of the old-age benefits of Labor Insurance. The results show that the current Labor Insurance system worsens the income distribution; however, the proposal to reform both the benefit structures as well as raising the contribution rates will improve it. Furthermore, the sooner the contribution rate rises, the better the distribution becomes. Since for each contribution dollar, the insuree can get 7 to 8 dollars back in retirement benefits, those with higher income actually benefit more in the current system. That is contradictory to equity; it should therefore be scrutinized and changed.