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韓國公共年金制度之研究

標題 韓國公共年金制度之研究
研究年度(民國年) 102 研究主持人 傅從喜
撰稿人 參加人數
專案會議 2013 研究方式 自行研究(機關預算)
研究經費 研究機構 國立臺灣大學社會工作學系
中文關鍵字 韓國、年金、年金改革、國民年金、公務員年金
英文關鍵字 Korea, pension, pension reform, National Pension, Civil Service Pension
中文摘要 韓國與我國同樣面臨人口快速高齡化的趨勢,同時也在近年積極進
行公共年金制度的改革,本研究透過文獻的整理,分析韓國的年金體
系及其改革經驗,以做為我國年金制度改革的借鏡。本研究除一一深
入介紹韓國各年金方案的制度內涵與實施現況,並分析其近期年金改
革的策略與改革過程。就制度別而言,韓國的年金制度與我國相同都
屬於分立制,但其年金體系主要僅有特殊職業年金與國民年金,較我
國更為整合。就改革策略而言,其國民年金與公務員年金近年都經歷
重大的變革,改革的方向都是朝向年金權益的大幅緊縮;且改革一波
波接續進行,以穩固制度的永續性。就改革過程而言,歷次的重大改
革都經歷各方冗長的辯論與角力之後才通過改革。就政策學習的角度,
本研究認為韓國的年金體系與改革經驗有幾項值得我國借鏡之處,包
括改革過程中的充分社會對話、併用各種政策工具(提高年齡、調整
給付、調整保險費率、擴大保費計算基礎、引進政府稅收撥補等)的
改革策略、設立高位階的年金研究專責機構、定期檢視年金財務並提
出改革策略、對領取年金者實施所得評估機制等。
英文摘要 The Korea society is facing the challenge of population aging. The Korea
government has conducted major reforms on its public pension system and
more reforms are underway. This study employs the method of document
analysis to explore Korea’s pension system and its experience in pension
reform. The goal is to address what lessons can be learned for the future
development of public pension in Taiwan. In addition to introducing the
content and current situation of Korea’s major pension schemes, this study
analyzes the strategies and process of Korea’s recent pension reform. In terms
of the structure, Korea’s public pension system shares the same feature of a
divided system, although it is less fragmented compared to Taiwan’s system.
In terms of reform strategies, recent reform on the National Pension and Civil
Service Pension all involve substantial retrenchment of pension rights. In
addition, conditions of public pension schemes are reviewed periodically and
reforms are conducted repeatedly. In terms of reform process, recent reform
all triggered political dispute and long political debates. Some lessons can be
drawn from Korea’s pension system and its experience in pension reform.
First, it enriches social dialogues during reform process. Second, it uses
different policy tools simultaneously so that the burden of reform is shared
among social groups. Third, it sets up a high-level research institute to assist
the system and its reform. Forth, it reviews the system and addresses reform
directions periodically. Fifth, it employs an income-test for pensioners. It
would be benefited for Taiwan’s public pension development by examining
the feasibility of learning this measures form Korea.
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