| Summary: | 碩士 === 國立中正大學 === 社會福利學系暨研究所 === 103 === Because the global population is ageing, the average of life expectancy continues to increase. The declining fertility rate makes the situation worse. Accordingly, there are more pensioners drawing pensions, and the period of payment prolongs. However, for many welfare states, the number of the working population, who are required to pay taxation and social insurance premiums decrease little by little, and thus impacting the financial security of pension system. Since the 1990s, OECD countries have conducted a series of actions to deconstruct, reorganize, and reform the pension system. The public pension system not only needs to assure its financial sustainability, but also has to keepboth the basic guarantee of payment and the individual contributions and payments appropriate and fair.
On the base of the three pillars and three tiers of the pension system, which Ebbinghaus proposed in 2011, the present study aims to clarify the pension structure of 34 OECD countries, and deeply investigate the exploring public pension in some countries in some countries, and if some countries‘ occupational pillar program replaces the public pillar second tier of national security program is also included in the discussion.
Analyzing the seven types of pension in OECD countries, the result of the present study indicated that the public pension is usually formed by both of the first tier basic protection and the second tier earning related program. If the first tier of protection is not provided, the second tier payment formula would be embedded as an adequate factor.And if the occupational pillar program replaces the public pillar second tier one, the first tier pension of the public pillar will consolidate adequate payment.Therefore, most countries begin to use the double tiers (or two pillars)alongside with different financial design in the pension system to achieve a certain level of protection the elders.
Comparing the various types of pension systems generated from the present study to the current pension system inTaiwan, there are still some problems in the system of "farmer subsidies" and "national pension" for the first tier protection of the public pillar.It is emergent to review the existing farmer subsidy in order to establish a second tier
protection of farmers and to redesign the national pension sharing for different reasons of insurance premiums. Besides, under the protection of public pillar second tier, the three subcomponents (labor’s, military personnel’s, and public servant’s social insurance) can enhance the progressive design of the formula.
If the second tier of occupational pillar is added and the above three specific occupations was include as well, it would be obvious that military personnel and public servants have a dual DB retirement payments. Therefore, the difference between labor,military and public servant in the patterns of pension payment must be emphasized, and something has to be done to ensure equality of pension.
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