勞退條例草案最新發展
作者 ：蔡宗周（Alex Tschai）／美商惠悅企管顧問公司經理暨精算師 English Version
立法院第一步，目標2005年施行，未來年資的成本訂為工資的6%
立法院於92年12月31日初審通過勞工退休金條例草案部分條文，勞退金新制將改為「個人帳戶年金制」及「年金保險制」雙軌並行。行政院版之勞退條例草案中的「附加年金制」（社會保險性質）已被排除。雖然立法院一讀草案取代了行政院版之部分設計，但最重要的二讀程序也許會有其他的變更。
與行政院通過之勞退條例草案相比，初審通過之版本有以下幾點不同：
| |
立法院初審草案 (新) |
行政院草案 (舊) |
| 多軌並行 |
雙軌－
「個人帳戶年金制」及「年金保險制」
(取消行政院版中之附加年金制) |
三軌－
「個人帳戶制」、「附加年金制」及「其他年金制」 |
| 雇主提撥率 |
工資的6%(取消行政院版中第一及第二年之較低提撥率) |
工資的6%；但施行後的第一及第二年分別為工資的2%及4% |
| 勞工提撥 |
自願性；工資的6%以內
(可減免綜合所得淨額節稅) |
自願性；工資的6%以內
(未規定勞工提撥金額能否節稅) |
| 個人帳戶之給付方式 |
年金制或一次給付制
(若參加之年資少於15年)
* 年金金額 : 將帳戶內金額除以退休年齡至平均餘命間的月數 |
一次給付制 |
| 年金保險/其他年金制之門檻 |
兩百人以上企業勞工 |
三百人以上企業勞工 |
一般人對此新聞的第一個疑問是勞退條例施行的時間。我們的看法是，勞退條例施行公佈的最快時間可能是在2004年年尾；勞退條例的設計，在法案公告與正式施行之間有一年的緩衝期，亦即勞退條例的正式施行最快可能是在 2005年年末。2004年的總統大選及10月的立法委員選舉，可能促成勞退條例草案被熱烈討論，但也有可能因而拖延了決議的時程。
再者，立法院的動作對公司的影響為何呢？我們的看法是，到目前為止，其影響與行政院版的勞退條例對公司的影響約略相同－因為在職勞工在新舊制辦法的選擇，會選擇對自己較有利的福利辦法（隱涵較高的成本），公司的退休金成本至少在短期內會是上升的。
最值得注意的是，立法委員們更進一部達成對退休金新制之福利水準的共識－工資的6%。雇主在考量已經做過的退休金精算評估結果及員工的逆選擇行為模式之後，或許值得與其精算師討論是否須對潛在的成本變化風險做一精算評估預測，以作為事前的財務準備規劃。
Status Glance – Draft of Labor Pension Act
New progress – first step in legislature, aiming to start up in 2005, costs at 6% of pay for future service
On December 31, 2003, lawmakers came to a further agreement on basic structure of the Labor Pension Act – it was agreed to be either an individual account system or an annuity insurance system, leaving the supplementary annuity option, a social insurance arrangement, in the Executive Yuan (“EY”) version of the Act off stage. Note that this new version is conclusions of the first reading of the Act and overrides the EY version, and that the second reading, commonly perceived the most important in the legislature process, may result in further changes.
Main differences between the preliminary draft of the Legislative Yuan and the Executive Yuan's version are as follows:
| |
Legislative Yuan version
(new version) |
Executive Yuan version
(old version) |
| Options to Choose |
2 tracks – individual account and commercial annuity
(supplementary annuity in the EY version deleted) |
3 tracks – individual account, supplementary annuity and commercial annuity |
| Employer Contribution |
6% of wages
(lower contributions in the first two years in the EY version deleted) |
6% of wages;but 2% and 4% of wages for the 1st and 2nd years of implementation of the Act |
| Employee Contribution |
optional; within 6% of wages (Tax deductible) |
optional; within 6% of wages (Tax treatment of employee contributions not mentioned) |
| Payment Form of Individual Account |
annuity or lump sum (if less than 15 plan years)
* annuity amount : account balance divided by future expected life |
lump sum |
| Threshold of Commercial Annuity |
employee may apply if staff size over 200 |
employee may apply if staff size over 300 |
Timing of the legislature process is usually the first question that comes across people's mind when discussing the draft of Labor Pension Act. We hold the same view that it would not be promulgated earlier than late 2004. With a one-year buffer design in the draft, the Act would therefore not be implemented earlier than late 2005. Note also that there is a legislator election coming in October 2004; the presidential and legislator elections may help heat the debating or discussion of the Act, but in the mean time make the decision pending.
Secondly, what impact does the Legislative Yuan version imply to the company? It is at the moment quite the same as what we perceived the Executive Yuan version would cause to the company –the pension cost is likely to increase at least in the short term, because of employees' selection of better benefits at transition. Transitional employees are allowed to select to stay at the current retirement plan or join the new scheme. Self-interested selection of better benefits will obviously incur higher costs.
Obviously worth notice is the further concurrent standpoint of lawmakers on the benefit level of the new pension system – 6% of pay. Taking into account of the current actuarial costs of the retirement plan and the anti-selection behavior when the Act comes to effect, the company may want to consult actuaries in advance to conduct a risk assessment of cost increase from implementation of the Act, and plan for financial arrangement of the cost changes.
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