Retirement System Reform of Taiwan Civil Service

近年來由於OECD各國普遍面臨高齡人口增加、年金財務負擔沉重的嚴峻挑戰，對於公部門年金制度遂採取一連串的改革措施，經歸納主要改革措施包括：一、退休金起支年齡遞延趨勢。二、退休金準備責任逐漸轉變為完全提存準備制。三、健全年金體系之財務機制。四、退休給與機制多以建構多層年金為目標。五、調降退休所得替代率。六、提高公私年金之涵蓋率。七、提供適足之保障。 在綜整分析OECD國家公部門年金改革之經驗，以及我國考試院於2013年函請立法機關審議之公務人員年金改革法案後，本研究指出該法案尚待進一步審視與改進之相關問題。 本研究對於年金改革之策略，以及符合國際趨勢之諸多政策變革，提出以下建議： 一、政府應訂頒一個通盤性的年金改革計畫，並從近程至長程逐步執行各項改革政策。 二、年金改革計畫應含括軍、公、教各類人員之年金制度，並且應同步進行改革。OECD countries have been implementing public pension reform in recent decades in response to the aging society and huge financial burden. The reform measures include the following aspects: 1. Raising pensionable age. 2. Transforming pension system from Defined Benefit Plan to Defined Contribution Plan gradually. 3. Stabilizing financial mechanism of pension system. 4. Establishing multi-layer retirement system. 5. Reducing the income replacement rate. 6. Raising pension system coverage in both mandatory and voluntary schemes. 7. Improving the adequacy of retirement incomes. After analyzing the experiences of OECD countries and the public pension reform bill of 2013 presented to the Legislative Yuan by Examination Yuan in Taiwan, this study points out problems need to be further examined and improved that related to the bill. This study suggests the following reform strategies and many policy changes that conform to the international trend: 1.The government should have a comprehensive pension reform plan to carry out near term to long term reform policies. 2.The pension reform plan should cover personnel of military, civil service and teaching sectors and should be implemented at the same time