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| Title: | 延長退休對健保收入的影響
The impact of deferred retirement age on the revenue of national health insurance |
| Authors: | 李璿 |
| Contributors: | 連賢明
Lien, Hsien-Ming
李璿 |
| Keywords: | 人口老化
延長退休
健保收入
Aging population
Deferred retirement
National health insurance revenue |
| Date: | 2017 |
| Issue Date: | 2017-10-02 10:20:01 (UTC+8) |
| Abstract: | 隨著人口結構老化、戰後嬰兒潮人口即將面臨退休年紀，台灣健保財務採用隨收隨付制度，將面臨健保支出因為人口老化與科技進步提升，健保收入因為大量人口退出勞動市場而萎縮，使得健保財務入不敷出。民國106年6月27三讀通過的公務人員退休資遣撫卹法法案，台灣年金制度改革對於延後退休將勢在必行，欲藉由延長退休，改善台灣勞動市場供給情形，進而增加年金收入。本文旨在透過健保資料庫，了解延後退休政策對健保收入將帶來的增加效果，同時考慮不同的年齡設定、退休年數以及眷口數下的影響。結果發現在穩健推估的情況下，延長退休對健保收入可以帶來約至少170.59億至244.49億元的收入，若以105年度的5,618億健保收入來說，延長退休的影響效果約佔3.04%至4.35%的健保收入，顯示確有增加效果，但並未十分顯著。此外，102年規定被保險人屬於公、民營事業機構退休後無職業者，應先以眷屬身分依附配偶或子女投保，本文研究顯示當政策實行後，退休後在地區人口投保的被保險人人數減少約40%，並且增加了當年度的眷屬平均投保薪資，使得當年健保收入提高約6,284萬元，反映民眾在健保制度當中，職業選擇情形的普遍以及可能帶來對健保財務的傷害與不公平。因此，未來的退休政策應將退休年齡對於全民健保財務收入的不同影響納入考量。
Since Taiwan’s national healthcare insurance (NHI) is pay-as-you-go, technological development and changes in the demographic structure due to the aging population, have led to a rapid increase in healthcare expenditure. However, national health insurance revenue has shrunk as baby boomers approach retirement age. On June 27 2017, Taiwan’s Legislative Yuan passed the pension reform bill, aimed at increasing the pension fund by deferred retirement. This study uses the NHI research database, to determine the impact of deferred retirement on national health insurance revenue under different factors such as age, years of retirement, and number of dependents. The results suggest that under a steady estimation, the impact of deferred retirement on national health insurance revenue is NTD 17.0-24.45 billion a year, which is about 3.04-4.35% of the total national health insurance revenue of NTD 561.8 billion in 2016, indicating an increase thereof. Nevertheless, the impact of deferred retirement on national health insurance revenue is moderate. On the other hand, the healthcare policy changed in 2013. When insured public servants retire, they should be insured under their spouse, son, or daughter on priority rather under the district office. The results of the policy changed indicate a 40% reduction in people insured under district offices and an increase of NTD 62.84 million in national health insurance revenue. Since insurers can choose their insurance status, national health insurance revenue is eroded because people can receive different treatments under different statuses. Consequently, the retirement policy should take the impact on national health insurance revenue into consideration. |
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| Description: | 碩士
國立政治大學
財政學系
104255021 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0104255021 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
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