我國社會安全年金制度可攜性分析
Journal
臺大管理論叢
Journal Volume
29
Journal Issue
2
Date Issued
2019
Author(s)
Abstract
Taiwan's pension system is a typical Bismarck model, which means that it has different schemes for people in different occupational groups. Participants might be required to shift to a different pension scheme when they change jobs. Therefore, how to improve the portability of the system has become a critical topic. This paper discusses the concept and historical development of pension portability. In addition, it considers Taiwan as a case study to analyze how different public and occupational pension schemes manage portability. The results reveal substantial differences between current pension schemes in terms of vested regulations for early leavers and portability of service. In addition, defined-benefit and defined-contribution schemes employ different strategies for pension portability. This paper suggests that Taiwan's pension plans should use vesting rights, service portability, and assets portability to improve the overall portability of pensions. These measures can improve people's income security in later life.
SDGs
Publisher
臺灣大學管理學院
Type
journal article