A Study on New System of Public School Teacher’s Retirement in Republic of China

• Main Authors: Wang，Jui- Liang, 王瑞良
• Other Authors: Lee，Chien-Liang
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/14687095710676401328

碩士 === 國立臺北教育大學 === 文教法律研究所 === 99 === Taiwan's "regulations for school staff to retire" from the Republic 33 years since its publication June 22, after several amendments, and 100 years since the Republic, there will be another wave of reform. That the public school retirement system from the current "system 75" to "85" system, and was 99 years of the Republic on May 14 submitted to the Legislature for consideration until the Legislative Yuan passed, can be implemented. Although the levels of public school teachers retirement system may not be completely by the Legislative Yuan after the "85" system, but reform is imperative, for too long because the old pension system, payment system design problems caused by the state's financial burden, delayed retirement is the world trend. Therefore, this article from the retirement system theory and national retirement system profiles, as well as changes in our teachers retirement system the previous period and its current status and issues to do to explore, 85 new system on the reform of retirement-related issues, and addresses the 18% discount savings, because the benefits interest earned on deposits can be regarded as part of retirement income, while the preferential deposit system is the low salaries of government for the early military and government personnel policy created by welfare measures, which produces has its historical background factors. In addition, proposed the implementation of either a defined contribution system of double control mechanism, if the future implementation of the defined contribution system, countries can learn from a defined contribution fund management experience in the implementation of related measures, according to actuarial calculations, the proposed rate adjustment set aside by the addition of teachers to offer savings and flexibility of the relevant legal basis to adjust the prime rate, 85 an early retirement program the new system to complete the legislative reform and implementation of the retirement system, according to the recommendations. 10 years ago, Taiwan's rapid economic development, government financially sound, ample financial resources, to encourage in line with "75" system of teacher retirement, and even launched the "55 project", age 55 retiring teachers in addition to a pension, but also add one through the amount of the number of over four hundred thousand N.T dollars. Now, the Government amended the retirement regulations, the "75" system into a standard demanding a lot of "85" system, in order to address the teacher early retirement, increasing the burden on the treasury and other issues. Therefore,for the country's long-term development, but also to ensure the integrity of pensions for retirees, retirement system reform is urgent and necessary.