| Summary: | 碩士 === 銘傳大學 === 管理研究所碩士在職專班 === 93 === The labor pension programs are closely bounded up to social security and life quality of retired labors. The retirees are entitled to certain social welfares based on Labor Standards Act. However, due to the large number of small-medium sized enterprises, short life expectancy of the companies, and high labor turn-over rate, there are not many people who actually are able to clam pension in Taiwan. In addition, it is difficult for the companies to cost out the expense, this is the reason why dispute between employers and employees happen all the time. Since the Labor Law has not really been practical and benefitting the labors, there was indeed a need to revise the pension scheme. The new Labor Pension Act was finally approved on the day of 11th of June, 2004, after the regulators and authorities’ efforts and hard-working in the past decade.
The new Labor Pension Act will be officially in effect from 1st of July, 2005. This research takes labors’ point of view to analyze the new scheme. Based on the legislation and literature reviews, there are three main catagories in respect of pension: enterprise social responsibility, social security, and economic security. And there are three issues on social security category: pension entitlement, annuity, eneitlement age; two issues on economic security: fairness and applicability. This research makes comparison between the existing scheme and the new one, reviews the literature and analyzes statistical figures, comapres with pension schemes in other countries, and then further analyzes the new Labor Pension Act by taking the labors’ point of view. Results show that advantages offered by the new Labor Pension Act are: guaranteed pension entitlement, improved life quality of the retirees, ect.. On the other hand, the improper and insufficient pension allowence, no flexibility on the entitlement age, and not always suitable for some special cases are the major disadvantages.
Second part of the research is focused on advanced-aged labors’ cognizance and choice toward the new Labor Pension Scheme. Questionnaires were sent out to those labors who are currently employed with advance age. The results show that the older the labors are, the less knowledge and congnizance they have toward the new scheme; and the older labors with longer emplyment history tend to choose the current (old) pension scheme. Also, employees from larger size enterprises, government-owned organizations, and companies listed on the stock market tend to stick on the current scheme.
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