| Summary: | 碩士 === 國立臺灣大學 === 政治學研究所 === 106 === The problem of the employer under-reporting of employees’ income has become more and more serious since the Labor Insurance Fund started to implement the old-age pension. Because of the pension formula which is only calculated by averaging the highest 60 monthly insurance salary during the period of joining insurance coverage, the system leads to the fact that an insured person can receive a higher average monthly insurance salary if he pays part of the higher premium. In addition, it causes some problems, the employees’ opportunistic insurance method and the employers’ motivation which reduces the personnel costs. Therefore, it is more common for the employer under-reporting of employees’ income and it affects seriously Labor Insurance Fund’s revenues.
The higher salaries of workers may not pay the additional labor insurance premiums as required by the regulations if their monthly salaries exceed the limit of the monthly insurance salaries. Because of our country’s lower limit on the insurances salary, it causes the fact that the large proportion of the employees whose income exceeds the maximum monthly insurance salary. In the meantime, it also affects the revenues of the Labor Insurance Fund.
The study analyses two overall data, “the Data of the Labor Insurance Salary” and “Monthly Income Of Major Job For Employees” and find that the insured person who insures the minimum monthly insurance salary has a large proportion on the under-reporting of employees’ income. And the majority of business has an obvious situation of the employer under-reporting of employees’ income. It is the worst in the occupational unions where the insured person determines the amount of the insurance coverage and the problem of employer under-reporting of employees’ income is far more serious. In addition, it estimates that revenues foregone would amount to about 3 billion NTD premiums per month on the Labor Insurance Fund because of employer under-reporting of employees’ income. There are as many as 20% of the higher income earners that their income exceeds the maximum monthly insurance salary.
The research uses the individual cases as the unit of analysis in accordance with “The Salary slips from the business enterprise (or Unit) and the Payroll Survey from the employees. Then, we find that there are 60% of the employer under-reporting of employees’ income, and 70% of employees would increase insurance salary when they are about to retire for opportunistic reasons. There is a higher proportion of the employer under-reporting of employees’ income in the small-sized business enterprises (or units), and those small-sized business contribute at the bare minimum premium for their employees. There are as many as 90% of the workers who pay the minimum premium and who receive their salaries in cash underreport their income. Besides, there are 90% workers who insure in the occupational unions and do not insure in their real monthly salary There are over 20% workers who are the higher incomers and their salary exceeds the limit of the monthly insurance salary. The research uses the individual cases as the unit of analysis can receive the results as mentioned above, and there are only some part of the respondents directly provide their salary certificates. However, the information on remuneration belongs to the personal data (privacy). Other respondents may give untruthful answers since they are not willing to offer their real income.
The research finds that the employer under-reporting of employees’ income has become the norm and it proves the the system’s omissions resulting the method of the insurance for opportunistic reasons.The disadvantages of employer under-reporting of employees’ income have a negative effect on the revenue and expenditure of the Labor Insurance Fund.
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