老師：余清祥老師 組員：風碩一 蔡乙瑄 統碩一 陳韋成 北歐退休金制度 以瑞典和丹麥為例 老師：余清祥老師 組員：風碩一　蔡乙瑄 　　　統碩一　陳韋成

大綱 人口概述 歷史沿革 現行制度

瑞 典

人口概述 人口：9,464,486人 老年人口比例：18.45%(約170萬人) 高齡人口撫養比：30.2% 出生時平均餘命：男性79.5歲 女性83.5歲 資料來源：瑞典國家統計局網站（http://www.scb.se）

歷史沿革 1913年：通過老年年金法案，建立基本年金(Basic pension)，提供居住瑞典四十年以上或者工作滿三十年以上居民定額基本年金(Folk Pension，FP)，保障老年經濟安全，社會保障基本框架形成。 財源：主要為一般財政收入，並以雇主提撥金額補其不足。 19 世紀中後期，隨著工業化過程的推進，為了解決隨之出現的失業、貧富差距等問題，瑞典先後頒布了一些社會福利政策。

歷史沿革 1960年：年金制度改革，推出累積年金制度(Allman Tillagspension，ATP)，為DB制年金系統，提供工作滿三十年以上居民與其所得正相關的補充年金(Supplementary Pension)。計算基礎是以平均所得的60%金額，扣除大約是基本年金的金額而得。 財源：以雇主提撥金額為主。 ATP的前身是Folk Pension(FP)要繳費30年才能領全額年金。

歷史沿革 舊制年金雖然為為全國90%工作人口提供65%所得替代率，但隨著經濟波動加劇，人口結構變化等因素，其制度面的一些缺失影響逐漸浮現。 經過多年政黨協商。 1.財務穩定性受經濟成長快慢的影響極大 2.補充年金上限調整機制與實際薪資脫節 3.提撥與給付基礎的設計缺乏對稱性 4.人口結構逐年老化，戰後嬰兒潮退休危機迫在眉睫

歷史沿革 1991年年底提出改革，直到1999年6月正式實施新制。 改革目標 1.依據退休保險繳費歷史決定給付水準，以確保公平。 2.讓退休保障再分配政策更為透明合理。 3.維持退休金制度的財務穩定。 4.建立由私營金融機構管理的金融資本。 1.依據退休保險繳費歷史決定給付水準，俾以確保公平 如果兩個人所繳的費用一樣，並且退休時間和退休年齡相同，那麼他們在退休後享受的退休金給付應相同。即為將給付水準與個人繳費金額連結，而非根據繳費年數或某一特定工作年數計算。 2.讓退休保障再分配政策更為透明合理 對於大部分瑞典國民來說，其所能獲得的退休金取決於其繳費年限和繳費金額，但對於低收入者或無收入者來說，瑞典政府設立了最低退休保障線，保證最低生活水準，透過財政預算撥款向老年者提供退休金，這種制度為終身貧窮的人提供最低保障。 3.維持退休金制度的財務穩定 面對人口和經濟波動，為了緩解舊制的隨收隨付所帶來的資金壓力，新制將隨收隨付與基金累積制結合，建立個人帳戶制，個人對工作和退休年齡的選擇將會影響其未來退休金的水準。從長期看，將來工作者與現在工作者的繳費率會達到平衡，有利於制度的財務穩定。 4.建立由私營金融機構管理的金融資本 根據預測，1940 年代出生的人將耗盡目前所累積的退休資金，為減輕財政壓力，在退休金實現部分累積制後，如何提高此部分的退休金投資收益，亦是維持國家財政預算基本平衡的一重要手段。因此，為提高退休保險基金的運作效率，建立了由私營金融機構管理的金融資本。

現行制度 保障年金(Guarantee pension) 所得年金(Income pension) 附加年金 (Premium reserve pension) 職業年金 私人養老金

保障年金<保證養老金> 財源：一般財政收入 對老年居民提供最低年金收入的保障，取代舊制的基本年金。 領取資格：年滿65歲且在瑞典居住至少三年。 計算方式：設定一個最低年金(Minimum Pension)水準，對第一層所得年金不到這個水準的合格老年居民進行補貼。

所得年金<收入型養老金> 財源：所有參加者計算薪資的16%計算，雇主與受僱人員各負擔一半。 隨收隨付制，取代舊制的補充年金。 固定提撥，但給付依個人退休年齡與預期平均壽命的變化而有不同(加強提撥面與給付面的財務平衡聯繫)。 建立充足的給付準備，更足以支持提撥率長期穩定於一個不變的水準，因此被稱為〝名目的〞確定提撥制(Notional Defined Contribution，NDC) 。

附加年金<基金制養老金> 財源：所有參加者計算薪資的2.5%計算，雇主與受僱人員各負擔一半。 完全提撥(fully funded)制，每個參加者有真正的個人帳戶，將其提撥的金額存入帳戶，由當事人的指定，投資於經附加年金管理局（Premium Pension Authority，PPM）核定的各種性質的公民營基金，由不同的基金管理機構獨立管理，基金參加人自行承擔基金運用風險，其退休金所得完全視基金運用結果，無法事先確定。

職業年金<職業養老金> 由雇主與受僱人員共同建立個人退休金計畫，提供受僱人員更佳的退休金保障。 主要有四種，共同保障全國80%~90%的勞動人口。 繳費率大約為收入的3.5%。因此，對大多數員工來說，其年金保險提撥率通常為22%(18.5%＋3.5%)

職業年金<職業養老金> 1.Occupational Pension Scheme for White-collar Employees（ITP）保障私部門白領階級勞工 2.Occupational Pension Scheme for Workers（STP）保障私部門藍領階級勞工 3.Occupational Pension Scheme for Local Government Employees（KPA）保障縣市、自治區等地方政府員工 4.Occupational Pension Scheme for Central Government Employees（SPV）保障中央政府公務員和其他省政府員工

瑞典現行經濟安全體系 資料來源：行政院經濟建設委員會委託研究 ,2010

Replacement Rate 資料來源： PENSIONS AT A GLANCE 2011: RETIREMENT-INCOME SYSTEMS IN OECD COUNTRIES

Sources of Net Replacement Rate 資料來源： PENSIONS AT A GLANCE 2011: RETIREMENT-INCOME SYSTEMS IN OECD COUNTRIES

Tax EET：Exempt contributions, Exempt investment income and capital gains of the pension institution, Taxed benefits ETT：Exempt contributions, Taxed investment income and capital gains of the pension institution, Taxed benefits 資料來源： Economic Globalisation and Swedish Pensions the contributions by both employer and employee are tax deductible the investment results of the pension fund are usually exempt the benefits are taxed.

資料來源 瑞典年金制度介紹 ,台灣老年學論壇第4 期 ,2009 瑞典實施NDC年金制度之研究 ,行政院經建會 ,2010 我國退休基金管理制度之研究 ,行政院經建會 ,2010 Economic Globalisation and Swedish Pensions , Peter A. Diamond ,2009 PENSIONS AT A GLANCE 2011: RETIREMENT-INCOME SYSTEMS IN OECD COUNTRIES ,OECD ,2011 The Swedish Pension Reform Model: Framework and Issues , Edward Palmer 瑞典國家統計局網站（http://www.scb.se） http://nordsoc.is/en/Sweden/

丹 麥

Indicators Population : 5,579,204 (around 5.6 million) Population over age 65 : 26.8 % of working age population Life expectancy :78.3 at birth 82.6 at age 65

Multi-pillar structure public pillar : social pension + ATP second pillar: occupational pension plans + three supplementary pension schemes (part of ATP & LD ) third pillar: voluntary personal pension plans

public pillar - social pension Legislation for people over 65. unfunded and financed from general tax revenues (pay-as-you-go) Public pension spending : 5.6 % of GDP Flat benefits+ Earnings-related benefits Flat benefits: universal pension residency test &proportionality rule fraction of the years against 40 ≧40 years : full public old-age pension Earnings-related benefits: employment earnings test will be reduced by 30% if work income ≧ ¾ average wage + a supplement (income test is qualified , where income including ATP and occupational pensions) DKK 61 152 per year= 17% of average earnings nationals:≧3 years (all together) non-nationals: ≧10 years including 5years immediately before pension The full pension supplement is DKK 5 130 per month or DKK 61 560 per year for single persons and DKK 28 752 per year for couples. The actual amounts are tested against all sources of personal income (including ATP and occupational pensions) apart from public pension. If household personal income exceeds DKK 57 300, the targeted pension supplement is reduced by 30% of the excess income for single persons. The couples household income test is calculated for income above DKK 115 000 at a rate of 15% 23

public pillar - ATP Labor Market Supplementary Pension (ATP) is fully funded and (a DC plan) contributions are split, with two-thirds paid by employer and one-third by employee (or the government for unemployed workers) Less than 0.9 percent of the average wage (adjusted from time to time.) it was established by law and entails social security features 24

ATP conti. The contribution is a fixed amount – as opposed to a percentage of income – varied only against the number of hours worked (have no income redistribution)

second pillar: occupational pension quasi-mandatory and nearly universal Because social pension scheme and ATP pay modest benefits, effectively imposed by collective labor agreements is not enacted a mandatory occupational pension pillar, but coverage is extensive and reaches almost 80 percent of the wage earners managed by (1)life insurance companies, (2)multiemployer pension funds and (3)corporate pension funds & (4)banks on a small scale Taft Hartley Funds : One or more employers contribute to the fund. The fund is collectively bargained with each participating employer. The fund and its assets are managed by a joint board of trustees equally representative of management and labor. Assets are placed in a trust fund, legally distinct from the union and the employers, for the sole, and exclusive benefit of the employees and their families. *Mobile employees can change employers without losing coverage provided the new job is with an employer who participates in the same Taft-Hartley fund. 26

second pillar: majority DC plan On average, the contribution rate amounts to 15% of income with the employer contributing 2/3 of that rate source from : The World Bank Group & http://www.pensionfundsonline.co.uk (an exception: one of pension schemes for certain civil servants ) 27

second pillar: three supplementary pension schemes All are DC plans two of them are managed by ATP (SP & SUPP) the last is managed by LD Pensions (Employees Capital Fund) since 1980 aimed at adjusting cost of living increase lump sum LD Pensions is one of Denmark's largest pension funds with more than US$10 billion under management. LD Pensions has a long-term and highly selective investment strategy 28

third pillar : voluntary personal pension plans Life insurance and pension companies banking institutions (1)Not offer annuity products (2) lump sums and phased withdrawals

sources from : http://www. socialprotection

Replacement Ratios Less educated Skilled Highly educated The blue part is public pension and the pink part is private pension. Source: Ministry of Economic and Business Affairs (2003).

資料來源 http://issuu.com/world.bank.publications/docs/9780821385739 (Annuities and Other Retirement Products published by world bank) http://www.oecd.org/document/46/0,3746,en_2649_34853_36091822_1_1_1_1,00.html Pension Reforms in Denmark Peter Abrahamson & Cecilie Wehner Department of Sociology University of Copenhagen November 2003 Pension Institutions and Annuities in Denmark