| Summary: | 碩士 === 開南大學 === 會計資訊學系 === 99 === Since the carry out of Labor Standards Act at 1984, the majority crisis has beginning. The flaws include strict statutory retirement conditions,service seniority is not portable, problem of the employment of middle-age labor, few employer deduct reserve fund of retirement payment for workers due to the penal provision of Labor Standards Act is too light, the investment stratagem of labor pension fund put more emphasis on safety than return.
For the above-mention problems and the impact of population aging and decline of the birth-rates which speed up the reform of labor pension system.
Labor Pension Act published on June 2005, which provides employee
individual retirement accounts and national pension insurance system to select. This thesis first studies the comparison of advantages and
disadvantages between new and old employee retirement income security
system, second investing the protection degree of Labor Pension Act.
In order to solve the flaws of Labor Standards Act, legislator changed defined benefit plan to define contribution plan, but Labor Pension Act still has some defects to improve. This thesis suggests : 1. Raise contribution rate to 8%, 2. Qualified age should be elastic adjustment, 3. Increase investment outsourcing and cancel the guaranteed income, 4. Government should develop some portfolio choices for employees to choose, 5. Make sure labor inspection, 6. Deduct risk through social insurance technique, 7. Establish law of employment dispatching, 8.Improve employment issue of middle-aged labor, 9. The Labor Pension Fund should be deregulated properly and set up more transparent administration system, 10. Employee mandatorily deposits 3% to individual retirement account.
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