台灣人口正在快速老化中，再加上世界最低的生育率，人口高齡化帶來的問題必須受到重視並提早因應。因為壽命延長而增加的退休生活經濟來源、醫療費用和長期照顧需求，保險商品是很好的因應方式。目前人數最多的勞工族群，勞保因政府財政困難，瀕臨破產危機，而職業退休金則有提存不足和收益率不高的問題。本文探討勞工於規劃退休金時，保險公司可以扮演的角色，透過問卷調查，並參考新加坡中央公積金和香港強積金的運作模式。發現雖然年金保險是因應給付金額和時間不足的最佳工具之一，但不易受到重視，必須加入強制性規範，如新加坡中央公積金，方能使其功能發揮。另保險給付開放可採實物給付方式，未來年金保險給付的選擇可以更多樣化，以因應老年需求，但因剛上路，民眾尚不熟悉，政府與保險公司應加強推廣，讓勞工未來老年生活可以得到更完整的照顧，也可以減輕政府的負擔。;Taiwan’s rapidly rate of population aging and the world′s lowest fertility rate has brought problems that must be taken seriously and with early response. Because of the increased life expectancy, insurance products is good method for retirement source of income and the medical expenses and long-term care needs. Due to the government financial difficulties, the labor insurance is on the brink of bankruptcy. The occupational pension escrow shortage and the low yield also crate obstacles. This syudy discusses the role that insurance companies play when pension planning for labor. Through the questionnaire and observing the operation of Singapore Central Provident Fund and Mandatory Provident Fund Hong Kong, the annuity insurance seems to be the best tool for the fulfillment of the payment and the lack of time. But it is easy to overlook this tool. The annuity insurance must be added to the peremptory norms, such as Singapore’s Central Provident Fund, to make sure its functionality. Since the payment in kind was approved, annuity payment option can future be more diversified to cater the needs of senior care. Because the annuity insurance and its new functions are new to the public, the government and the insurance companies play important roles to promote them in order to benefit the senior citizen and to reduce the financial burden of the government.
