銓敘部 94 年度人事制度研究改進委員會 專案研究報告 提案單位:退撫司 中 華 民 國 94 年 12 月 公務人員退休新制實施十 年之成效檢討
94
94 12
1
2
2
10
5
9
10 11
36
36
41
48
10 48
57
61
63
69
70
2-1 9312
2-2 3 14
2-3 3 14
2-4 14
2-5 3 15
2-6 17
2-7 19
2-8 20
4-1 10 GNP50
4-2 1051
4-3 1051
4-4 1051
4-5 1052
4-6 1014055
4-7 10
14056
4-8 10
14056
4-9 10
14056
2-1 3 12
2-2 3 15
2-3 5516
2-4 17
2-5 18
2-6 3
19
3-1
37
3-2
38
3-3 CSRS FERS 42
3-4 1989 43
3-5 2000 43
4-1 10GNP
49
4-2 10
49
4-3 10 50
4-4 10 52
4-5 10 54
4-6
57
4-7 58
4-8 710 58
- 1 -
32
84 7 1
85 2 1 85 5 1 86 1
1
84
10
- 2 -
10
2
Literature Survey
Comparative Analysis
84 7 1
- 3 -
84 7 1
93 1 1
- 4 -
3
10
- 5 -
10
3 16 9 9
36 8
23 3 26
32 11 16
32 363748 68
48
Pay as You go,PAYG1
1 PAYG
- 6 -
Defined Benefit,DB2
5 9
15 61
15 75%
1% 90%
61
30 90%
48
49 1
31 32
49
18%
2 DBdefined contribution,DCDB
DB
- 7 -
63
30 40
32
33
3 81 70
- 8 -
15 75%
5% 15 1% 90%
5
68 1
12
77 4
4 47 93
- 9 -
5
82 1
84 7 1
85 2 1 86 1 1
1996147-149
200110-11
2 8% 12% 65%
35%
8
5 3
3
5 67 99
- 10 -
2
30 35
2 2
1.5 35 53
63 106
2% 35 70%
8 140%
84 7 1
80
10 35 45
55 25
5 10
15
826
25 50
6 65 7%
- 11 -
40
35 45 55
50
10
857,768
93 7,755 85 452,211
90 61 93
605,739 85
253,945 93 286,123 85 198,266
93 202,603 86 106,482 93
117,013 3 10
2-1
- 12 -
2-1 93
2-1
2-1 3
1162
43.97%
1481
56.03%
951
35.98%
1692
64.02%
110
78.57%
30
21.43%
53
37.86%
87
62.14%
85
2643 140
86
2428
57.84%
1770
42.16%
1495
35.61%
2703
64.39%
2553
81.91%
564
18.09%
929
29.80%
2188
70.20%
5983
89.96%
668
10.04%
4198 3117 6651
87
2068
61.02%
1321
38.98%
1158
34.17%
2231
65.83%
3429
89.13%
418
10.87%
1107
28.78%
2740
71.22%
9553
84.09%
1808
15.91%
3389 3847 11361
88
2724
71.23%
1100
28.77%
1079
28.22%
2745
71.78%
5214
90.90%
522
9.1%
1199
20.90%
4537
79.10%
9440
79.15%
2440
20.85%
48%
33%
19%
- 13 -
3824 5736 11880
89
5260
73.74%
1912
26.66%
1572
21.92%
5600
78.08%
9825
91.35%
930
8.65%
1807
16.80%
8948
83.20%
13524
73.40%
4764
26.60%
7172 10755 18288
90
5942
83.80%
1149
16.20%
1269
17.90%
5822
82.10%
7788
92.36%
644
7.64%
1256
14.90%
7176
85.10%
7558
77.15%
2239
22.85%
7091 8432 9797
91
5137
79.75%
1304
20.25%
827
13.31%
5584
86.69%
8812
92.89%
675
7.11%
1067
11.25%
8420
88.75%
8108
80.52%
1961
19.48%
6441 9487 10069
92
6122
83.61%
1200
16.39%
583
7.96%
6739
92.04%
8328
93.69%
561
6.31%
712
8.01%
8177
91.99%
8391
80.41%
2044
19.59%
7322 8889 10435
93
6089
85.60%
1024
14.40%
486
6.70%
6768
93.30%
10374
94.90%
557
5.10%
1229
11.24%
9702
88.76%
11438
80.87%
2706
19.13%
7254 10931 14144
2-22-32-4
- 14 -
2-2 3
2-3 3
2-4
3
02000400060008000100001200014000160001800020000
85 86 87 88 89 90 91 92 93
3
0.00%
20.00%
40.00%
60.00%
80.00%
100.00%
85 86 87 88 89 90 91 92 93
0.00%
20.00%
40.00%
60.00%
80.00%
100.00%
85 86 87 88 89 90 91 92 93
- 15 -
2-2
2-2 3
() 85 86 87 88 89 90 91 92 93
61.13 60.84 60.55 58.77 58,35 56.70 56.60 55.86 55.85
56.73 57.97 57.02 56.23 56.04 56.05 55.32 54.98 54.54
26.61 26.10 29.76 30.28 29.55 28.70 28.74 28.47
2-2 30
60
87 60.55 93 55.85 6 5
56.73
61.13 4.4 93 54.54
55.85 1.31 3
2-5
2-5 3
3
010203040506070
85 86 87 88 89 90 91 92 93
()
- 16 -
55 50 65 3
55 91 55
53.99%92 63.34%93 63.05%
91 55 68.32%92 73.37%
93 76.43%
55
3 55
5 2-3
2-3 55
85 86 87 88 89 90 91 92 93
139 268 282 330 746 959 1233 1763 1614
(
)
5.26% 6.38% 8.32% 8.63% 10.40% 13.52% 19.14% 24.08% 22.25%
3 527 908 1402 2935 2091 2625 2741 2655
(
)
2.14% 16.91% 23.60% 24.44% 27.29% 24,80% 27.67% 30.84% 24.29%
93 12 31 2,611
8 31.51% 20.26%
18.20% 18.04% 10.19%
1.8%
2-4 2-6
- 17 -
2-4
(
)
()
%
85 15227378 161115 1.06 15066263
86 25977943 1239841 4.77 24738102
87 30017163 2426365 8.08 27590798
88 31433795 4289413 13.65 27144382
89 49209357 9475795 19.26 39733562
90 34128603 9429091 27.63 24699512
91 37959822 10159348 26.76 27800474
92 38647555 12378551 32.03 26269004
93 42375675 17566518 41.45 24809157
152
412
712
1,027
1,519
2,240
2,626
3,050
671
1,860
372496
2 14 3881 176
270
0
500
1,000
1,500
2,000
2,500
3,000
3,500
85 86 87 88 89 90 91 92 93
2-6
- 18 -
2-5 2-7
2-5
()
(
)
(%)
(
)
(%)
()
(%)
()
(%)
85 74539791 483486 7.78 419450 6.93 64036 0.85 483486 7.78
86 334904817 3466232 12.42 1737107 6.29 1729125 6.13 3419234 12.25
87 695573278 5285585 9.12 3524785 6.31 1760800 2.81 1550558 2.68
88 1085046158 7397087 8.18 5058429 5.85 2338658 2.34 11039617 12/21
89 2369535045 19692017 9.97 9634859 5.14 10057158 4.83 -17182735 -8.702
90 1706801343 6713407 4.72 6676997 4.02 36410 0.70 5471167 3.85
91 2101651566 4543430 2.59 4473896 2.25 69534 0.35 -4425518 -2.527
92 2435514817 3950210 1.95 3613930 1.57 336280 0.38 16497871 8.13
93 2891033137 6331973 2.63 3872001 1.5 2459972 1.13 5313578 2.21
2-5 2-7 93 12
31 578 6
5.071% 93 2.628%
1.946% 0.682% 2
1.496% 1.132% 53
1 2.206%7
7 94 6
- 19 -
7.7847.784
-8.702
2.6281.946
9.973
12.420
9.119
8.181
2.594
4.720
2.206
8.129
2.675
12.251
12.209
-2.527
3.847
-10
-8
-6
-4
-2
0
2
4
6
8
10
12
14
85 86 87 88 89 90 91 92 93
%
2-7
3
3
3
2-6 2-8
2-6 3
85 1.33% 0.26%
86 4.74% 2.61% 14.73%
87 5.49% 5.37% 21.59%
88 8.41% 9.81% 37.95%
88 89 10.09% 17.30% 52.41%
90 20.00% 26.31% 53.16%
91 15.36% 30.38% 50.83%
92 19.15% 36.32% 59.08%
- 20 -
93 23.29% 48.30% 77.08%
12.90% 22.84% 50.00%
2-6 2-8 3
93
93 23.29%
93 48.3%
22,220,498(50.00%)25,568,739
(22.84%)19,110,076
(12.90%)
226,724(53.71%)
148,171,658422,117
111,940,741
44,442,775
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
() ()
2-8
- 21 -
8 8
27 8%
12%
3 8%
8
17
3
50
2 2
89
1
89 6 1
7% 8% 3
15.5%17.9% 21.9% 94 99 98
102115 110
90
1 8%
3
10% 8.8% 2
1.4% 10.8% 3 2 1.4%
3 1.2% 12%
90 5
- 22 -
91
3 91 1 1 8.8%
3
90 8
9 91 1 1
8.8%
91 1
1 8.8%
92
5 31.
6 82. 4 8
3. 5 8 4. 25
27
92
93 1 1 3
12%
3 93 1 1 3
12% 12 1% 3 1.2%
92 7 17 10 43 93 1 1
- 23 -
12%
2
92 12 2
3.65% 26.4%28.6%
32% 7% 13%22.1% 26%
12%
93
95 12%
2 12% 12%
12% 15% 92 9 18
15%
93 4 20 92 12 17
94
92 5
94 8
25 50
50
- 24 -
86
60
86
90
55
91
1
91
55
- 25 -
50 55
3 1
60 ( 16
60 )
25
1 5
5 25
30 55
25
50
80.7 50.4
60.4 44.4
75 60
2003
131-133
92
92
- 26 -
92 5 14
92 9 18
92
10
1
92 10
92 10
1
92
12
3
1
1
10
- 27 -
10 30
30
93
5
2
2
1
2
50
2 1 60
21 60
30 55
25
50
1
2
2
93
11
3
3
3
3
- 28 -
94
6
3
394 3
4 6 30
94
8
92
5
85
25
- 29 -
60
30
55
15 55
525
25
50
10
11
15
5
6
94 8
- 30 -
89 89 11
- 31 -
90 90 3
1. 9
3
2.
3.
4.
7
5.
6.
4
91 91 826
90 3
91 4
89
91 4
92 92 918
92 1
8
92 12
- 32 -
92
1. 12% 15%
2.
50%
3.
3
4.
5. 555
6. 50
1 21
3
92 9
18
15%
3
45
93 93 4
92 9
18
15% 55
- 33 -
3
91 4
91 6 7
92 12
5
94
94 8
1. 91 92
55
3
2.
85
3.
4.
66
5.
55
- 34 -
2
6.
18%
8 30%
91 91 9 5 10 1
5
1.
2.
3. 18%
92
1 16
10 18
18%
8 income replacement rate200222
- 35 -
92 92
92 6
94
18% 90%
10
10 158
12 14
25
75% 1 0.5% 35 80%
25 85%
1 1% 35 95%
- 36 -
10
200139-562003
24-312004108-140200414-2543-54
1920Civil
Service Retirement System,CSRS 1987
- 37 -
Federal Employees Retirement System,FERS
FERS
CSRS
FERS
62 65
67 3-1
3-1
62
1937 65 20% 1938 65 2 20.83% 1939 65 4 21.67% 1940 65 6 22.5% 1941 65 8 23.33% 1942 65 10 24.17% 1943 1954 66 25% 1955 66 2 25.84% 1956 66 4 26.66% 1957 66 6 27.5% 1958 66 8 28.33% 1959 66 10 29.17% 1960 67 30%
30 Minimum
- 38 -
Retirement Age,MRA 55
57 3-2
20 60
5 62
25 20 50
1% 3 20
62 1.1%
3-2 Minimum Retirement Age,MRA
MRA
1948 55
1948 55 2
1949 55 4
1950 55 6
1951 55 8
1952 55 10
1953 1964 56
1965 56 2
1966 56 4
1967 56 6
1968 56 8
1969 56 10
1970 57
5
62 10 30
MRA 62
- 39 -
5%
1%
59.5
9
The Public
Service Superannuation Act
2 60
30 55
2
2% 5
260
60
50
60()5%
25
50
55()5%
9
- 40 -
30()5%
65 5 65
60
55 67
1.79375%
63
3.6%
1960
20
60
20 60
- 41 -
5% 5
25%
20
3 50/100 ( 3
20 2/100) 20 2.5% 20
2%
5
120/100
5
150/100 5
/100
3-8 3-10
- 42 -
3-3 CSRS FERS
CSRS FERS
CSRS
30 55
20 60
5 62
FERS
65
67
MRA
55 57
CSRS
3
1
5 1.5 6
10 1.75
10 2
80 35
66.25
FERS
3
1
20
62
1.1
35
35 62
38.5
CSRS
7
14
FERS
10.7 0.8
11.5
6.2
CSRS
FERS
Multi pillar System
- 43 -
CSRS FERS
3-4 1989 1992
62
63
1992
10
35 1
2 25 65
1 1
35 75
1992
1 1.875
40
75 2002
12 31 1
1.79375
40
71.75
3
3-5 2000
20
50
60
20
20
2001 2002 50
2003 2004 51
2005 2006 52
2007 2008 53
- 44 -
2009 2010 54
2011 2012 55
2013 2014 56
2015 2016 57
2017 2018 58
2019 2020 59
3
5%2001
4 55 2001 4 61
2001 4 3 1 2013
65
60
1994
- 45 -
Averting Old Age Crisispolicies to protect the old and
promote growth
50
50 2000
60
deferred annuity
63 65
3.6%
- 46 -
5%
FERS
30 55 57
60 20
62 2
30
55 60 2
30
55
1992
3
10 3.5% 15 11 25
2% 10 26 35 1%
1.875%
- 47 -
1992 1.875%
35 75% 40
75 2002 12
1.79375% 40
75% 71.75% CSRS FERS
35 CSRS
66.25% FERS 35%
CSRS
FERS 14% 11.5%
6.2%
FERS
65 (CPP/QPP)
- 48 -
10
10
10
10
86 92 SARS
10 86 336,042
93 468,956 86
6.32%90-2.42%93 1.53% 84
6.37%90-2.22% 91 3.94%93 5.71%
94
- 49 -
4.21%10 4-1
4-1 10GNP
84 85 86 87 88 89 90 91 92 93
GNP(
) 71291 77876 83949 89678 93350 97520 96397 99779 101731 105848
6.42% 6.10% 6.37% 4.33% 5.32% 5.78% -2.22% 3.94% 3.33% 5.71%
7879 9%11
81 8%84 7%87 6%90
2.41%91 93 2%
9% 10% 84 85 3%90
92 -0.01%-0.20%-0.28% 94
8
3.56% 7 4-2
4-2 10
84 85 86 87 88 89 90 91 92 93
9.32% 9.61% 9.70% 9.86% 9.88% 10.00% 10.00% 9.98% 9.95% 10.11%
3.67% 3.08% 0.89% 1.69% 0.17% 1.26% -0.01% -0.20% -0.28% 1.62%
6.73% 6.02% 6.03% 5.44% 5.03% 5.00% 2.41% 1.86% 1.40% 1.52%
10
10 94.2.24 11
- 50 -
57%58% 85 86
4% 3%84 1.79%
93 4.44% 91 5.17%12 4-3
4-3 10
84 85 86 87 88 89 90 91 92 93
1.79% 2.60% 2.72% 2.69% 2.92% 2.99% 4.57% 5.17% 4.99% 4.44%
58.70% 58.40% 58.33% 58.04% 57.93% 57.68% 57.23% 57.34% 57.34% 57.66%
(
)( )
33521 34796 36292 37371 38568 39679 39184 38995 39933 40868
(
)()
37484 38778 40864 42133 43259 44180 44802 44229 44534 45064
(
)()
35412 36735 38530 39726 40908 41938 42042 41667 42287 43021
4-1 4-4
4-1 10 GNP
12
2000030000400005000060000700008000090000100000110000120000
()
G
N
P
- 51 -
4-2 10
4-3 10
4-4 10
-0.03
-0.02
-0.01
0
0.01
0.02
0.03
0.04
0.05
0.06
0.07
84 85 86 87 88 89 90 91 92 93
(100%)
-0.01
0
0.01
0.02
0.03
0.04
0.05
0.06
0.07
0.08
0.09
0.1
0.11
84 85 86 87 88 89 90 91 92 93
(100%)
0
0.01
0.02
0.03
0.04
0.05
0.06
84 85 86 87 88 89 90 91 92 93
(100%)
- 52 -
2
4-5
4-5 10
10
4-484 93
84
86 87 88
90 91 92
93
10
4-4 10
1 2 3 4 5 6 7 8 9 10 11 12
84
85
86
87
88
89
-1.00%
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
7.00%
84 85 86 87 88 89 90 91 92 93
(100%)
- 53 -
1 2 3 4 5 6 7 8 9 10 11 12
90
91
92
93
45-38
37-32
31-23
22-17
16-9
200414-15
84 93 65
15 16
64 10
- 54 -
urn-shape200418 3-5
10
4-5 10
84 85 86 87 88 89 90 91 92 93
() 21304 21471 21683 21871 22034 22216 22340 22453 22535 22689
0-14
23.76% 23.15% 22.60% 21.96% 21.43% 21.12% 20.81% 20.42% 19.83% 19.30%
15-64
68.61% 69.00% 69.35% 69.80% 70.14% 70.27% 70.39% 70.57% 70.94% 71.20%
65
7.60% 7.90% 8.10% 8.30% 8.40% 8.60% 8.80% 9.00% 9.20% 9.50%
34.64% 33.54% 32.59% 31.46% 30.56% 30.05% 29.56% 28.94% 27.95% 27.10%
11.12% 11.38% 11.60% 11.81% 12.02% 12.26% 12.50% 12.77% 13.00% 13.30%
32.10% 34.00% 35.70% 37.60% 39.40% 40.90% 42.30% 44.20% 46.60% 49.00%
93 140
200
70200414-15
65 10% 20% 20
93 0.43%
111 140-1.27%
93 2 2 111 2 3
140 1 9
- 55 -
15
140 8.9%
115 67.6% 140 55.6%
65 115 20%
140 35.5%
65 /15 64 100
0 14 /15
64 100
93 13.3%
115 30.3% 140 63.8%
93 27.1 115 17.8%
140 16.0%
93 0
73.4 79.31 115
78.48 85.39 140 0
79.16 86.07
10
4-6 4-9 X 93 10
4-6 10 140
0
5000
10000
15000
20000
25000
()
84 86 88 90 92 113 133
(
)
- 56 -
4-7 10 140
4-8 10 140
4-9 10 140
-1.50%
-1.00%
-0.50%
0.00%
0.50%
1.00%
1.50%
84 86 88 90 92 113 133
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
84 86 88 90 92 113 133
65
15-64
0-14
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
84 85 86 87 88 89 90 91 92 93 113 123 133 140
- 57 -
10
85 93
671
4-6
1 3 954
1376 90 1349 1233
85 954 4-7
4-6
85 95,478,725 8.41%
86 127,771,040 10.69%
87 137,672,838 11.23%
88 133,815,059 10.15%
88
89
207,657,979 9.29%
90 134,914,420 8.56%
91 130,736,602 8.60%
92 129,538,521 8.35%
93 123,363,728 7.65%
- 58 -
4-7
90 37,574,302 31,410,621
91 34,052,519 32,629,567
92 37,148,880 34,365,012
93 47,070,121
5 90% 4 5
61 30
2 2
30 35
4-8
4-8 710
710 61
2842295
53
4840490
710 90%
42029
70%
63931
- 59 -
385
710 7
25 37.5 342
4875 12%
266 8392 15% 333 5490
16% 355 7856
16%
2
85
162 43.97% 93 6089
85.60% 86 2553
81.91% 93 10374
94.9%83 1407
36.63%
- 60 -
74 58
17,089 85%
87.83%
80%
2 76%
1988 1 7
86 1 88 3 90 8
92 4 4
1
29.81% 4 18.37%
1 15.51% 4 32.43%
200430
88 19.06% 4 12.27%
1 27.4% 92
36.81%200447
- 61 -
10
10
- 62 -
2
2.4
full funding
partial funding
3 8%
13%
2-5
- 63 -
10
2
10
10
- 64 -
10
10
- 65 -
91
95 12%
2 3
3
2
12%
15%
65%
- 66 -
1 3
5 10
93
25
60 30 55
10
25 50
- 67 -
25
1 4%
91 67
4 5
- 68 -
3
20037
- 69 -
10
2
- 70 -
2002
2005
2004
1979 67 99
1992 86 31
2003
2004
2004
2005 475
2004 93 140
2004
2001
2003
2003
2
2001
56
2000
1
- 71 -
2004
1996
1988
2003
2003
18%
2004
http://www.ly.gov.tw/index.jsp
http://210.69.188.227/analysis/taiwan-eco/
http://mocs.gov.tw
Your Pension PlanTreasury Board of Canada Secretariat
http;//www.tbs-sct.gc.ca
http://en.wikipedia.org/wiki/Social_Security_%28United_S
tates%29#Retirement_benefits
http://www.opm.gov/fers_election/fersh/h_fers3.htm