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https://ah.lib.nccu.edu.tw/handle/140.119/135989| 題名: | 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 |
作者: | 張淵傑 Chang, Yuan-Chieh |
貢獻者: | 郭明政 Kuo, Ming-Cheng 張淵傑 Chang, Yuan-Chieh |
關鍵詞: | 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 |
日期: | 2021 | 上傳時間: | 1-七月-2021 | 摘要: | 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。\n\n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。\n\n2000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。\n\n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。\n\n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。 | 參考文獻: | 一、 中文資料（依筆畫排序）\n\n(一)專書\n台灣社會法與社會政策學會(主編)，郭明政、林宏陽撰寫部分，社會法，社會法與經濟社會變遷，2015年1月。\n成之約、潘世偉、李健鴻、辛炳隆、張玉燕、陳秋蓉，勞動政策，2012年1月。\n符寶玲，退休撫卹基金制度與管理，1997年。\n鍾秉正，社會保險法論，2012年9月，2版。\n\n(二)專書論文\n吳志光，公立學校教師退休後再任私校教師停止核發月退金之法律爭，議年金改革施行後若干憲法問題之研究，2019年4月。\n李玉君，軍公教年金改革釋憲解釋之評析，軍公教退休金制度之憲法爭議研析，2020年12月。\n柯格鐘，公校教師退休金制度改革規範之合憲性──釋字第783號之問題題綱與解釋意旨的考察，軍公教退休金制度之憲法爭議研析，2020年12月。\n紀和均，退休軍公教人員禁止任教私立院校之合憲性簡析，年金改革施行後若干憲法問題之研究，2019年4月。\n宮文祥，退休公務員與公立教師退休再任私立學校停領月退休金法律爭議，年金改革施行後若干憲法問題之研究，2019年4月。\n郭明政，年金保險制度規劃方案之探討，社會安全制度與社會法，1998年7月。\n郭明政，私人化、國家化與社會化─台灣社會安全制度發展之三岔路，年金政策與法制，2009年6月。\n董保城、朱敏賢，限制退休軍職人員再任私立大學專任教師合憲性之探討，年金改革施行後若干憲法問題之研究，2019年4月。\n董保城、朱敏賢，教師退休金制度改革之法制爭議──以公立學校教職員退休資遣撫卹條例為核心，法治國原則與2018年金改革，2018年6月。\n廖元豪，禁止事業第二春？─公校退休教師轉任私校被停領月退之合憲性研究，年金改革施行後若干憲法問題之研究，2019年4月。\n劉靜怡，年金改革釋憲的省思──美國法制經驗的啟示，軍公教退休金制度之憲法爭議研析，2020年12月。\n蕭麗卿，部分國家老年年金制實施概況，高齡社會的老年年金制度，1994年3月。\n賴宇松，日本年金制度改革與高齡雇用促進法制──兼論我國公務人員退撫法之修正，年金改革施行後若干憲法問題之研究，2019年4月。\n關中，高階文官應有的政策思維—年金改革的經驗，健全制度 永續發展，2014年。\n\n(三)期刊論文\n周平，雙薪教授是高教亂源，台灣社會研究季刊，第89期，2012年12月。\n孫迺翊，2019年憲法發展回顧，臺大法學論叢，第49卷特刊，頁1488，2020年11月。\n孫迺翊，再探公共年金制度、法律不溯及既往原則與信賴保護原則──我國軍公教年金改革過渡條款之考察，興大法學，第28期， 2020年11月。\n孫迺翊，年金改革、信賴保護原則與年金期待權之財產權保障：兼論不同職域年金制度之銜接，月旦法學，268期，2017。\n孫迺翊，年金制度改革的幾個法學面向思考，月旦法學，第222期，2013年11月。\n張哲愷，以參與者觀點簡析司法院釋字第781號解釋，軍法專刊，66卷3期，2020年6月。\n張桐銳，公務人員退休制度之年金保險化－公務人員退休制度之改革評析，東吳法律學報，30卷1期，2018年07月。\n張桐銳，關於年金改革之一些想法，人社東華電子季刊，2016年第12 期。\n郭明政，不要命的自負－臺灣經濟學界對社會安全制度之偏見、謬誤及其批判，當代，第118 期，1996年2月。\n郭明政，年金改革的核心问题—“人口老化VS.年轻化”以及“准备金VS.随收随付”，社会保障研究，2013年第2卷(總第18卷)，2013年。\n郭明政，社會安全制度－一個遭受嚴重誤解與曲解的現代社會制度，社會安全制度與社會法，1998年7月。\n郭明政，勞工退休金個人帳戶--從集錢到集權？，勞資關係月刊，18卷 5期， 1999。\n郭明政，德國一九九二年年金改革法之研究，政大法學評論，第47期，1993年6月。\n黃世鑫，公務人員退休制度之改革：切勿隨波逐流誤入漩渦，考銓季刊，第50期，頁76，2007年4月。\n\n(四)網路資料\n「花20萬到美國玩15天」 退休師：年金改革要有同理心，https://tinyurl.com/muv97j2t\n自由時報，政大法律系教授郭明政：軍公教年金不改革 台灣恐淪退撫亡國，https://news.ltn.com.tw/news/politics/paper/859190\n李玉君、吳明孝、陳竹上，化解隔閡、追求永續的年改釋憲，https://tinyurl.com/y7fp6tcc\n張桐銳，司法院107 年度憲一字第 3 號立法委員林德福、李鴻鈞、高金素梅等 38 人聲請公務人員退休資遣撫卹法解釋案」鑑定意見，https://tinyurl.com/2w2vfayk\n莊正中，「禁雙薪教授改革見樹不見林」，中國時報，102年4月2日，名人觀點，https://www.chinatimes.com/newspapers/20130402000506-260109?chdtv\n郭明政，立法院第 9 屆第 3 會期司法及法制委員會「公務人員退休撫卹法草案」公聽會意見書，http://newdoc.nccu.edu.tw/teapaper/10/416226.pdf\n勞動部，https://www.mol.gov.tw/announcement/2099/47018/\n勞動部勞動統計網，https://tinyurl.com/375uppsj\n曾巨威，年改消滅「雙薪肥貓」 不如建立「第四支柱」，工商時報，https://www.chinatimes.com/newspapers/20170623000117-260202?chdtv\n\n二、 外文資料（依字母排序）\n\n(一)專書\nEDWARD D. 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Myers, SSA History Archives, at http://www.ssa.gov/history/myersorl.html\nRon Packard, Orange County Voices Social Security; Antiquated Earnings Test an Injustice to Senior Citizens, Los Angeles Times, at https://www.latimes.com/archives/la-xpm-1990-04-09-me-894-story.html\nScott Harrison, From the Archives: Long Beach doctor proposes the Townsend Pension Plan, the Los Angeles Times, at https://tinyurl.com/2r9eumsx\nSocial Security Administration, “Benefits Planner: Retirement,” at https://www.ssa.gov/planners/retire/retirechart.html\nSocial Security Administration, “Exempt Amounts Under The Earnings Test,” at http://www.socialsecurity.gov/OACT/COLA/rtea.html\nSocial Security Administration, “Types Of Beneficiaries”, at https://www.ssa.gov/oact/progdata/types.html\nSocial Security Administration, SENIOR CITIZENS` FREEDOM TO WORK ACT OF 2000 H.R. 5 PUBLIC LW 106-182 106TH CONGRESS REPORTS, BILLS, DEBATES, AND ACT, at https://tinyurl.com/pf5kze6b\nSocial Security Administration, Social Security Beneficiary Statistics, Number of Beneficiaries Receiving Benefits on December 31, 1970-2020, at https://www.ssa.gov/oact/STATS/OASDIbenies.html\nSocial Security Online, Social Security Benefits, at https://www.ssa.gov/oact/quickcalc/early_late.html\nSSA, Automatic Determinations, Exempt Amounts 1975-1999, October 2008, at https://www.ssa.gov/OACT/COLA/rteahistory.html\nSSA, Historical Background And Development Of Social Security, https://www.ssa.gov/history/briefhistory3.html\nSSA, 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\nSSA, Program Operations Manual System (POMS) RS 025 Annual Earnings Test, at https://secure.ssa.gov/apps10/poms.nsf/subchapterlist!openview&restricttocategory=03025\nSSA, Program Operations Manual System (POMS) RS 02501.100 Imposing Work Suspensions, at https://secure.ssa.gov/apps10/poms.nsf/lnx/0302501100\nSSA, 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\nSSA, 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\nSSA, Social Security Handbook, Reduction or Nonpayment of Social Security Benefits, 1806.2 When Is The Partial Monthly Benefit Paid?, at https://tinyurl.com/28j4xrv9\nStephen C. Goss, at https://www.ssa.gov/OACT/solvency/JWalorski_20190514.pdf\nU.S. House hopeful Walorski: Bipartisan, extremist, in between?, at https://archive.is/R7L4U\nWalorski Introduces Bill to End Penalty on Working Seniors, at https://walorski.house.gov/senior-citizens-freedom-work/\nWalorski Introduces Bill to Stop Punishing Seniors Who Work, at https://walorski.house.gov/senior-citizens-freedom-to-work-act/ | 描述: | 碩士 國立政治大學 勞工研究所 105262001 |
資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0105262001 | 資料類型: | thesis |
| Appears in Collections: | 學位論文 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 200101.pdf | 4.23 MB | Adobe PDF2 | View/Open |
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