| Summary: | 碩士 === 逢甲大學 === 經營管理碩士在職專班 === 103 === Abstract
The Study is to investigate that “The Draft of Labor Pension Fund (New Scheme) Optional Platform” which took 8 years for deliberations had achieved a preliminary consensus in September 2013. Besides the earnings which government promises, labors can also allocate their amounts optionally by different investment assortments on “Labor Pension Fund (New Scheme) Optional Platform” in the future to upgrade savings return rate.
Currently, in Taiwan, there is an optional platform which is classified as New Pension Scheme for Private Schools Faculties. Since the implementation on 1st Jan 2010, there are 370 member schools and 60,000 staffs participated in the pension contribution. The account scale has reached NT$30 billion. The platform offers staffs 3 kinds of investment assortments: “conservative, moderate and aggressive” for reference. Until the end of March 2014, Up to 96% staff chose conservative assortment. The research results in that private school staffs dare not invest aggressively, responding to the purpose of New Pension Scheme is for retirement in the future.
New Pension Scheme for Private Schools is classified as “defined contribution plan” which is different from public schools’ “defined benefit plan”. It means during the accumulation, the annualized rate of return for investment performance of New Pension Scheme for Private School should be 7% to reach the same monthly pension standard for public schools.
Since Labor Pension Fund (New Scheme) has contributed 6% for labors, after July 1st 2005, their pension resources are more certain. However, the accumulated replacement rate of income is on the low side, comparatively speaking with public and private schools’ staff. So, the government deliberates to encourage labors to save their pensions by tax concession and open optional investment portfolios. If it still has 3 kinds of assortments only, it will face the same problem as New Pension Scheme for Private School. Therefore, the study will offers 2 kinds of models to upgrade return rates which will be these conclusions and suggestions of the study.
Taiwan has changed the retirement policy for private schools’ staffs and labors to defined contribution. The study is based on the “Population Projection Report of Republic of China (from 2014 to 2060)” from National Development Council to estimate the results and to investigate.
Keywords: Defined contribution, Defined benefit, Replacement rate of income, Labor Pension Fund (New Scheme), Optional Platform.
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