退撫新制採確定提撥 年底拍板 2023年7月 - 考試
By Rachel
at 2021-09-13T08:47
at 2021-09-13T08:47
Table of Contents
退撫新制採確定提撥 年底拍板 2023年7月起 新進公務人員適用
https://www.chinatimes.com/newspapers/20210913000354-260110?chdtv
新進公務人員退撫新制預計2023年7月上路,銓敘部日前邀集各地方政府及相關單位研
商,據了解,考量與勞工及私校退撫接軌,並避免退休責任世代不公平移轉等問題,銓
敘部傾向將現行「確定給付制」納入「確定提撥制」,將再與行政部門研商,預計年底
提出草案。
目前軍公教人員退撫基金都採取「確定給付制」,亦即軍公教人員退休後請領退休金的
多少,是依照薪資水準和服務年資來決定,與他們在職期間繳納或提撥的退休基金沒有
必然關係。不過這樣的給付方式,因政府付出的成本不易估算,以致每隔幾年都會有基
金破產危機,也不利不同職業間的轉換。
給付制無法因應社會變遷
由於2018年7月1日施行的《公務人員退休資遣撫卹法》第93條規定,2023年7月1日以後
初任公務人員,退撫制度應由主管機關重行建立。銓敘部表示,考量現行公務人員退撫
制度採行確定給付制,已無法因應社會經濟環境變化及人口結構快速高齡化,因此日前
陸續邀集地方與各相關部門共同研商,規畫未來新進公務人員的退撫制度。
銓敘部表示,雖然公務人員退撫制度已完成兩階段修法工程,並分別自2011年1月1日及
2018年7月1日起實施,但就國家發展及世界潮流趨勢而言仍非治本的改革。據了解,銓
敘部日前與相關單位討論後,傾向納入「確定提撥制」。
運作模式類似勞退新制
亦即比照目前我國勞工及私校教職員退撫制度的作法,在工作期間定期提撥一定數額退
休基金在帳戶中,交付信託保管運用,等員工退休時再提領本息作為退休金,也就是自
己存錢自己領。
銓敘部表示,「確定提撥制」未來運作模式類似於勞退新制的設計,將與私部門的退休
金帳戶接軌,促進公私部門人才交流與支援,並活化公務人力的運用。
不過因確定提撥制攸關政府每年提撥金額,財政負擔是很大問題,究竟是採單一的「確
定提撥制」還是兼納現有制度的綜合性作法,銓敘部將與各單位進一步研商,希望在年
底前提出草案和方向。
=========================================================
2041年恐破產 退撫基金挑戰大
https://www.chinatimes.com/newspapers/20210913000356-260110?chdtv
2018年7月起實施軍公教退撫新制,不過審計部日前調查發現,退撫基金實際的投資報
酬多數無法達到目標,加上2023年7月以後新進的公務人員將重新建立退撫制度,現有
退撫基金2041年度的餘額將開始出現負數,再度面臨沈重的財務負擔問題。
為健全退撫基金財務,政府從2018年年7月起施行軍公教退撫制度改革,根據退撫基金
統計,2018年下半年度及2019年度省下的經費分別達140.77億元及286.91億元,並2020
年及2021年度挹注退撫基金。
考試院及行政院也在去年9月14日公告,退撫基金提撥費率從今年度起每年度調升1個百
分點,至2024年度調整為15%,預計每年度可增加約53億元挹注退撫基金。
不過根據退撫基金第7次精算勞務採購案精算評估報告書的結論與建議,公務人員如果
要攤提過去負債,最適提撥費率為26.27%,即使不攤提過去負債,最適提撥費率也需
達16.28%。
審計部指出,截至去年底止,退撫基金應領取給付,以及在職人員未來淨給付精算現值
為3兆3763億餘元,扣除已提存退撫基金6496億餘元,未提存精算應計負債仍高達
2兆7267億餘元。
且退撫基金近10年度投資績效介於負5.98%至10.62%間,與精算報告所建議的目標報
酬率相比,數年都未能達標,很難只依賴提升投資報酬率,就讓基金達成長期財務穩健
的目標。
此外,根據《公務人員退休資遣撫卹法》第93條規定,2023年7月1日以後初任公務人員
者,其退撫制度由銓敘部重行建立,如果新進公務人員另立新基金,不參加退撫基金,
2041年度退撫基金餘額將開始出現負數,再度面臨退撫基金財務負擔沉重問題。
因此,審計部要求退撫基金管理委員會,應儘速就現行及未來新進公務人員不同退撫制
度,衡酌評估第7次精算報告相關建議措施,採取逐年提高提撥費率至18%或政府挹注款
等可行性方案,以確保退撫基金財務永續。
=======================================================
看來是要走老公、小公分開處理的路線,
已經繳了好幾年舊制,退休前改新制的現職公務員
是否成為韭菜世代?
--
https://www.chinatimes.com/newspapers/20210913000354-260110?chdtv
新進公務人員退撫新制預計2023年7月上路,銓敘部日前邀集各地方政府及相關單位研
商,據了解,考量與勞工及私校退撫接軌,並避免退休責任世代不公平移轉等問題,銓
敘部傾向將現行「確定給付制」納入「確定提撥制」,將再與行政部門研商,預計年底
提出草案。
目前軍公教人員退撫基金都採取「確定給付制」,亦即軍公教人員退休後請領退休金的
多少,是依照薪資水準和服務年資來決定,與他們在職期間繳納或提撥的退休基金沒有
必然關係。不過這樣的給付方式,因政府付出的成本不易估算,以致每隔幾年都會有基
金破產危機,也不利不同職業間的轉換。
給付制無法因應社會變遷
由於2018年7月1日施行的《公務人員退休資遣撫卹法》第93條規定,2023年7月1日以後
初任公務人員,退撫制度應由主管機關重行建立。銓敘部表示,考量現行公務人員退撫
制度採行確定給付制,已無法因應社會經濟環境變化及人口結構快速高齡化,因此日前
陸續邀集地方與各相關部門共同研商,規畫未來新進公務人員的退撫制度。
銓敘部表示,雖然公務人員退撫制度已完成兩階段修法工程,並分別自2011年1月1日及
2018年7月1日起實施,但就國家發展及世界潮流趨勢而言仍非治本的改革。據了解,銓
敘部日前與相關單位討論後,傾向納入「確定提撥制」。
運作模式類似勞退新制
亦即比照目前我國勞工及私校教職員退撫制度的作法,在工作期間定期提撥一定數額退
休基金在帳戶中,交付信託保管運用,等員工退休時再提領本息作為退休金,也就是自
己存錢自己領。
銓敘部表示,「確定提撥制」未來運作模式類似於勞退新制的設計,將與私部門的退休
金帳戶接軌,促進公私部門人才交流與支援,並活化公務人力的運用。
不過因確定提撥制攸關政府每年提撥金額,財政負擔是很大問題,究竟是採單一的「確
定提撥制」還是兼納現有制度的綜合性作法,銓敘部將與各單位進一步研商,希望在年
底前提出草案和方向。
=========================================================
2041年恐破產 退撫基金挑戰大
https://www.chinatimes.com/newspapers/20210913000356-260110?chdtv
2018年7月起實施軍公教退撫新制,不過審計部日前調查發現,退撫基金實際的投資報
酬多數無法達到目標,加上2023年7月以後新進的公務人員將重新建立退撫制度,現有
退撫基金2041年度的餘額將開始出現負數,再度面臨沈重的財務負擔問題。
為健全退撫基金財務,政府從2018年年7月起施行軍公教退撫制度改革,根據退撫基金
統計,2018年下半年度及2019年度省下的經費分別達140.77億元及286.91億元,並2020
年及2021年度挹注退撫基金。
考試院及行政院也在去年9月14日公告,退撫基金提撥費率從今年度起每年度調升1個百
分點,至2024年度調整為15%,預計每年度可增加約53億元挹注退撫基金。
不過根據退撫基金第7次精算勞務採購案精算評估報告書的結論與建議,公務人員如果
要攤提過去負債,最適提撥費率為26.27%,即使不攤提過去負債,最適提撥費率也需
達16.28%。
審計部指出,截至去年底止,退撫基金應領取給付,以及在職人員未來淨給付精算現值
為3兆3763億餘元,扣除已提存退撫基金6496億餘元,未提存精算應計負債仍高達
2兆7267億餘元。
且退撫基金近10年度投資績效介於負5.98%至10.62%間,與精算報告所建議的目標報
酬率相比,數年都未能達標,很難只依賴提升投資報酬率,就讓基金達成長期財務穩健
的目標。
此外,根據《公務人員退休資遣撫卹法》第93條規定,2023年7月1日以後初任公務人員
者,其退撫制度由銓敘部重行建立,如果新進公務人員另立新基金,不參加退撫基金,
2041年度退撫基金餘額將開始出現負數,再度面臨退撫基金財務負擔沉重問題。
因此,審計部要求退撫基金管理委員會,應儘速就現行及未來新進公務人員不同退撫制
度,衡酌評估第7次精算報告相關建議措施,採取逐年提高提撥費率至18%或政府挹注款
等可行性方案,以確保退撫基金財務永續。
=======================================================
看來是要走老公、小公分開處理的路線,
已經繳了好幾年舊制,退休前改新制的現職公務員
是否成為韭菜世代?
--
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