摘 要
面對人口老化對公共年金所帶來的財務衝擊，採行收支面的雙重緊縮修正，是各國常見的財務調整方向，但這些修正措施在達到階段性緩和制度財務危機的同時，卻也容易引發世代間年金權益的公平性爭議，因此，併同對已退休世代的年金金額，亦予以做收支連動的自動性調整，來兼顧制度的財務平衡與代間公平性，是自1990年代中期起國際間的修正趨勢。本文即以年金給付的自動調整為出發點，並以勞保年金給付為研究主體，參考日本厚生年金在年金給付的總體經濟調整公式，配合國內勞保收支面相關規定與進行中的修正措施，來模擬並分析年金給付自動調整機制，對紓緩勞保財務壓力的助益性，並進一步提出相關建議。
關鍵詞：勞工保險、勞保年金、年金給付自動調整
Abstract
Many countries are facing the challenge of an aging population and the need to rebuild the financial stability of their public pension systems. However, many of the traditional approaches to pension reform involve raising premiums and reducing pension benefits, which can place a heavy burden on younger generations. In recent years, a new trend of indexing pension payments to alleviate the financial burden on pension systems and working generations has emerged. This study draws on the experience of Japan's Macro-Economic Slide Formula for Employees' Pensions to propose an automatic adjustment mechanism for Taiwan's Labor Insurance pension payments. The proposed adjustments are designed to comply with relevant regulations and to alleviate the financial burden on the Labor Insurance system. Through simulation analysis, this study examines the effectiveness of the proposed automatic adjustment mechanism in alleviating the financial burden on Taiwan's Labor Insurance system. Based on the findings, the study provides recommendations for improving the sustainability and equity of the Labor Insurance pension system in Taiwan.
Keywords: Labor insurance, Labor insurance pension, Pension payment automatic adjustment