台灣婦女總生育率從民國73年開始，跌破維持長期穩定的替代生育水準。同時期國人的平均餘命卻大幅延長。有鑑於此，政府相關部門無不積極擬定或修改相關法令。其中最受矚目的就是立法院於93年6月11日三讀通過的「勞工退休金條例」。本文研究之目的即為探討，在不同條件下，勞工該如何選擇最有利的退休制度，以獲得較高之退休金給付。兼論退休安養所需之差額，個人又該如何購買年金保險以補其不足，方致退休生活無所匱乏。 本文以「模擬法」試算得到以下結論：對多數勞工而言，選擇勞工退休金條例個人帳戶制較有保障。此外，若能爭取到較高的工資成長率與雇主提撥比率，則更能獲得高額的退休金給付。另勞工應把握自願提繳之稅賦優惠，兼及規劃個人年金保險，以彌補所得替代率之差額。對雇主而言，敘薪制度的改革，員工結構的有效配置，和差別化的工資成長率與雇主提撥率，則可以求取更大的經營效益。對政府而言，取消退休金制度二年定期存款之利率保証，可緩解國庫之負擔。其次，應將企業年金保險納入勞工退休金條例之個人帳戶制。最後，並該全面開放員工自願提繳與購買個人年金保險之相關稅賦優惠，以資鼓勵。 The total fertility rate of Taiwan fell below the population replacement level since 1984. However, the life expectancy increased significantly in the meantime. To prevent the problems for an ageing society, the government modifies and drafts the related regulations eagerly. The most important step is the 「Labor Pension Act」 which was approved by the Legislative Yuan at June 11th, 2004. One of the main purposes of this thesis was to find out the best solutions for the laborers in deciding the individual retirement package. The other purpose is to point out how to buy the commercial annuity insurance in order to make up the shortage of retirement income in keeping up the life standards as those before the retirement. We adopted the Monte-Carol simulation in this thesis and have conclusions: For the most laborers, it’ll be better to choose the individual retirement account system. They can have a better income after retirement if they have a higher wage growth rate and employer contribution rate to the pension plan . By the way, the laborers shall enjoy the tax benefit for the self contribution to the pension . If possible, it’ll better to have some commercial annuity insurance to make up the shortage in between the income after retirement and the actual living cost after retirement. For the employers, to optimize the wage structure, organization, wage growth rate, and employer contribution rate to the pension plan can generate a better operational benefit than before. For the government, the cancellation of the saving interest guarantee on the pension plan will reduce the burden on government budget. Second, we suggest the government should combine the corporate annuity insurance system and the individual retirement account system together. At last, to encourage laborers to plan their retirement life ahead, tax shield should also be applied to voluntary contribution to the pension plan and the purchase of individual annuity insurance.
