我國國民年金制度的現況與挑戰
申育誠
《摘要》
我國國民年金保險係社會保險，對於我國實施基礎年金制度扮演非常重要的角色。因此，本文研究目的，包括1.以文件分析法，爬梳國保相關文獻，探討國保的現況與問題分析；2.以「臺灣永續發展目標SDGs」檢視，並勾勒出我國年金制度圖像，提出對我國年金制度改革之研究建議。
本研究發現我國國民年金具國家主義色彩，其實務核心問題，包括國保的人口群若往其他職域性社會保險流動的情況若明顯，則會影響國保財務安定、且國保財務之現有中央應負擔款項財源第一順位財源公彩盈餘，仍無法解決中央應負擔款項財源不足之問題、國保與勞保調整月投保金額時點不同、年金孤兒，以及年資給付率差異問題。
另為符合國際潮流趨勢以及確保平等原則，我國國民年金應擴大「大數法則」的理論基礎，提升繳費率，並大量增加投保對象，使其所有國民承接的風險趨一致，才能獲得危險平均化的作用，以兼顧財務永續發展，確保財務健全。
[關鍵詞]：大數法則、老年年金給付、社會保險、基礎年金、國民年金保險
The Current Situation and Challenges of National Pension System in Taiwan
Yu-Cheng Sheng
Abstract
The national pension system in Taiwan is a social insurance which plays a very important role in the implementation of the basic annuity system. This paper seeks to discuss the pension system’s current situation and problems, review Taiwan's Sustainable Development Goals (SDGs) and give a picture of the basic annuity as part of the pension system, before putting forward research proposals for the reform of pension system in Taiwan.
This study found that the national pension system in Taiwan is tinged with nationalism, and one of its practical problems is that the population of the national insurance group moves to other professional social insurance. If it is obvious, it will affect the financial stability of the national insurance. Another problem is that the assumed share of funding by the central competent authority is the first financial source of the public welfare lottery surplus, which cannot solve the central government’s problem of insufficient financial resources for the burden. A third problem is the different timing of the adjustment of the monthly insurance amount between the National Insurance and the Labor Insurance, annuity orphans, and the difference in the yearly accrual rate.
In addition, in order to conform to the international trend and ensure the principle of equality, the national pension system should expand the theoretical basis of the “law of large numbers”, increase the payment rate, and increase the number of the insured so that the risks assumed by all citizens tend to be the same, so as to obtain an average risk, taking into account financial sustainability, to ensure financial integrity.
Keywords: law of large numbers, old-age pension payment, social insurance, basic pension, national pension insurance