Please use this identifier to cite or link to this item: https://ah.nccu.edu.tw/handle/140.119/135989


Title: 美國社會安全法年金給付制度中勞動所得扣減規則之研究
Study of Retired Worker Beneficiary’s Retirement Earnings Test in the Social Security Act of United States
Authors: 張淵傑
Chang, Yuan-Chieh
Contributors: 郭明政
Kuo, Ming-Cheng
張淵傑
Chang, Yuan-Chieh
Keywords: 社會安全法
社會保險
退休收入檢測
退休後再工作
雙薪
Social Security Act
Social Insurance
Retirement Earnings Test
Date: 2021
Issue Date: 2021-07-01 20:19:48 (UTC+8)
Abstract: 當今社會因為壽命延長的現象愈來愈普遍,呈現出老年人口「量」的增加,但工作負荷程度有「質」的減少,進而有許多退休的年長人士再進入職場賺取老年年金之外的第二份收入,近年來則產生軍公教再任私立大學職務之雙薪爭議。年金的本質是作為所得中斷時的所得替代,即因為「退休」的關係導致所得中斷,為了使年長者享有老年經濟安全的生活而創設社會保險制度,讓年長者在退休時有老年年金可以安度餘生。然而,「退而不休」的狀態,以嚴格學理來說,不應發放年金,但在「全有,否則全無」之間是否有折衷之道,乃是本文的研究核心。

本文研究美國社會安法之退休收入檢測(RET)制度,查考其歷史面貌以及現行制度發展。美國1935年社會安全法立法之初,對於退休後有再工作收入者,規定一律停發年金,當時創設規定的立法目的言明是為了恪守社會保險之本旨。後來逐步放寬適用年齡、豁免金額以及扣減比率。

2000年最後一次修法,正式定調退休收入檢測(RET)制度之設計,對於曆年度未達完全退休年齡(FRA)的受益人,其再工作收入超過豁免金額的部分,每兩塊扣減一塊年金;對於曆年度達到完全退休年齡(FRA)的受益人,其再工作收入超過豁免金額的部分,每三塊扣減一塊年金。受益人在達到完全退休年齡(FRA)之後,不再適用退休收入檢測(RET),其之前被扣減的年金將逐年以約7%的比例發還。

美國將所得中斷的概念,以「重大損失」取代,透過數值的方式,只要收入在一定數額以下,即為所得重大損失,則可以領取全額年金;收入在一定數額以上,所得非重大損失,則按照一定比例扣減年金給付,以符合社會保險之學理。對於將扣減的年金發還,乃是在於美國法認為不應該對於受益人課予「終生稅」,僅能對於退休前的收入課稅,所以才將扣減的年金發還,進而達到終生稅為零的狀況。美國將前述兩階段的過程分為「課稅」及「移轉」面向。

本文考諸於美國法制,獲得之啟示包含肯認扣減制度之年金、肯認所得損失之量化概念、適用無年齡上限、扣減之年金不應發還。藉由前述啟示反思退休軍公教再任私立大學職務之雙薪爭議與整體公共年金制度,希冀透過前述原則創設漸進緩和的再工作收入扣減年金制度,適用於公共年金之社會保險與退撫制度,不陷於請領年金「全有,否則全無」的兩難困境,讓具有經驗的退休人士能夠再進入職場傳承經驗,對於總體勞動力供給亦有所助益,進而增加社會總效益,並且因為扣減年金的關係,減少社會安全年金支出,促使年金制度得以永續發展。
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SSA, OCACT, Provisions Affecting Level of Monthly Benefits, Option B7.11, Summary measures and graphs https://www.ssa.gov/oact/solvency/provisions/charts/chart_run309.html
SSA, Program Operations Manual System (POMS) RS 025 Annual Earnings Test, at https://secure.ssa.gov/apps10/poms.nsf/subchapterlist!openview&restricttocategory=03025
SSA, Program Operations Manual System (POMS) RS 02501.100 Imposing Work Suspensions, at https://secure.ssa.gov/apps10/poms.nsf/lnx/0302501100
SSA, Program Operations Manual System (POMS) RS 02505.005 How to Count Wages Under the Earnings Test (ET), 05/29/2012, at https://secure.ssa.gov/poms.nsf/lnx/0302505005
SSA, Social Security Handbook, Chapter 18: Reduction or Nonpayment of Social Security Benefits, 1807 Grace Year and Non-Service Month Defined, 01/29/2021, at https://tinyurl.com/37243e7v
SSA, Social Security Handbook, Reduction or Nonpayment of Social Security Benefits, 1806.2 When Is The Partial Monthly Benefit Paid?, at https://tinyurl.com/28j4xrv9
Stephen C. Goss, at https://www.ssa.gov/OACT/solvency/JWalorski_20190514.pdf
U.S. House hopeful Walorski: Bipartisan, extremist, in between?, at https://archive.is/R7L4U
Walorski Introduces Bill to End Penalty on Working Seniors, at https://walorski.house.gov/senior-citizens-freedom-work/
Walorski Introduces Bill to Stop Punishing Seniors Who Work, at https://walorski.house.gov/senior-citizens-freedom-to-work-act/
Description: 碩士
國立政治大學
勞工研究所
105262001
Source URI: http://thesis.lib.nccu.edu.tw/record/#G0105262001
Data Type: thesis
Appears in Collections:[勞工研究所] 學位論文

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