勞工退休金新、舊制年資的抵換與分析

THE ANALYSIS OF YEARS OF WORK SENIORITY TRANSFORMATION FROM ORIGINAL EMPLOYEE PENSION SYSTEM TO THE ALTERNATIVE NEW ONE

　　面臨勞工退休金新、舊制的抉擇，勞工常不知所措。因此，本研究分別就不考慮調薪與考慮調薪兩種情況，推導出勞工退休金舊制基數與新制年資間的各種抵換公式。同時，也將公式中的外生變數--利率(i)與調薪幅度(a)，以實際數據代入，藉以分析利率水準與調薪幅度對勞退舊制基數所能抵換之新制年資可能造成的影響。結果發現，舊制基數可抵換之新制年資與利率成反比，而與調薪幅度成正比。另外，本研究也提供舊制基數所能抵換之新制年資數據，以協助勞工作抉擇。利用此數據可進一步推導出使選擇勞退新、舊制所能領到的退休金期望值均等的臨界機率，讓勞工瞭解領到勞退舊制退休金的機率至少要達到多少，選擇勞退舊制才有利可圖。

　　Employees can hardly make good choice when confronting with the original pension system and the alternative new one. This study intend to derive the equations which can be utilized to transform the years of work seniority under the original pension system into that under the new one with and without consideration of wage adjustment, respectively. Furthermore, this study would substitute the exogenous parameters of interest rate and scale of wage adjustment into the transformation equations to analyze the impact upon the resulting transformed years of work seniority under the new pension system. The findings show that the level of interest rate is negatively correlative with the transformed years of work seniority, while the scale of wage adjustment is positively correlative with it. In addition, this study also provide employees with the data of possible transformed years of work seniority, from which we can derive the critical probability under which the expected pension under the original pension system would equal to that under the new pension system.