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美国法律,规定企业退休金制度属于自愿性,不强制企业提供退休金给员工,员工得决定是否参加。美国规范企业退休金制度的法律,主要为1974年《受雇者退休收入保障法》(Employee Retirement Income Security Act of 1974,ERISA),其后经1980年、1986年、1987年三次修正。ERISA经过多次修正与企业实务采用,主要规范渐趋完善,值得实施退休金制度的世界各国参考。台湾地区原有劳退制度不容许退休金与企业其他福利制度合办。新制规定,雇用200位劳工以上之事业单位经工会同意(无工会者经1/2以上劳工同意),符合该规定且该企业选择年金保险劳工人数达全体劳工人数1/2以上者,可投保符合保险法规定之年金保险,其制度与美国年金保险计划或个人保险契约计划相似。参考美国制度实施多年之经验,本文针对台湾地区实施时可能面临的相关问题,提出建议,以期改善台湾地区新制劳工退休制度,达到尽善尽美的目标。
American law stipulates that the enterprise pension system is voluntary and does not force the enterprise to provide pensions to employees, and the employees may decide whether or not to participate. The United States regulate the enterprise pension system of the law, mainly the 1974 “Employee Retirement Income Security Act of 1974” (ERISA), followed by 1980, 1986, 1987 three amendments. ERISA has been amended several times with the adoption of enterprise practices, and the major norms are gradually improving. It is worthy of reference for countries all over the world who implement the pension system. Taiwan’s original retirement system does not allow pensions and other corporate welfare system jointly. The new system stipulates that employing more than 200 units of labor with the consent of the labor union (without the consent of the workers over 1/2 of the labors) meets the requirement and the enterprise may choose to insure that the number of employees with annuity insurance exceeds 1/2 of the total number of workers Annuity insurance that meets the requirements of the Insurance Law has a system similar to the U.S. annuity plan or the personal insurance contract plan. With reference to the experience of many years in the implementation of the U.S. system, this article aims to improve the retirement system for new-born laborers in Taiwan in order to achieve the perfect goal in light of the relevant issues that Taiwan may face in the implementation of the system.