The Analysis of the Practical Issues in Occupational Pension

• Main Authors: Tang Wen Lee, 李唐文
• Other Authors: CHUNG-JEN HAO
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/27dkz5

碩士 === 淡江大學 === 保險學系保險經營碩士在職專班 === 103 === Under the dual systems of New Labor Pension Act, enterprises can select “personal account system” or “pension insurance system” based on the rights and willingness of workers; however, corporate pension insurance is more strictly regulated compared to general annuity insurance, and it is hard to become insured due to higher qualification limitations. In July, 2015, the New Labor Pension Act will reach its 10th year of implementation, and private insurance companies have not been keen on promoting the annuity products; in contrast, other countries have profound and prosperous histories of annuity plans, and life insurance companies play roles in the retirement market as well. The labor pension act in Taiwan has room for improvement. Thus, this study aimed to explore the practical problems of occupational pensions and resolve possible challenges based on whether the multi-layer retirement annuity system applied to the labor pension act. The goals of the research were as below: 1.Analyze the main problems of current labor pension systems. 2.How to imitate current occupational pension systems of advanced countries? 3.How to comprehensively complete the labor pension systems through legislative amendments? 4.How to implement a multi-layer retirement annuity system? What are related supporting measures? In addition to the re-examination of practical problems of annuity systems, the study also explored the current management system and operational status of pension funds based on the ERISA system in the U.S., described the feasibility of applying multi-layer retirement annuity systems to pension insurance through interviews with experts, and finally provided authorities, financial industries, employers, and workers with relevant recommendations for improving the reform of occupational pensions in Taiwan to strengthen against possible future failure in payment of second-layer retirement annuities under the multi-layer protections, and enhance the economic quality of the elderly lives of retired workers.