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受全球化的影响,职业流动频繁,国际上对于劳动者在不同区域转换工作时,不致因职业之转换,损失其原有服务年资,进而影响其养老保险给付权益,均定有保障其年金权的制度设计,如便携式年金或国际互惠协定。台湾地区与大陆地区,由于经济与社会的交流密切,受雇劳动者职业流动频繁,如何确保其在不同区域间就业的年金权,以保障其退休后养老保险给付的权益,至为重要。论文首先进行文献综述并探讨国际有关移动劳动者社会保障的内涵及实施经验,接着分析两岸养老保险给付的共同性与差异性;然后,就两岸养老保险便携式的可行性进行深入探讨;最后,针对如何建立可携性的思路提出一些建议方向。
Affected by the globalization, there are frequent occupational movements. When workers change jobs in different regions, they will not lose their old service years and thus affect their rights to pension insurance because of job switching. Institutional design of rights, such as portable annuities or international reciprocity agreements. In Taiwan and the mainland, due to the close economic and social exchanges, the employment of employed workers is frequent and how to ensure their pension rights to work in different regions so as to guarantee the rights and interests of pension insurance after retirement is of paramount importance. The thesis first reviews the literature and explores the connotation and implementation experience of social security for migrant workers in the world and then analyzes the commonalities and differences in the payment of pension insurance across the Taiwan Strait. Then, it probes into the feasibility of cross-Strait pension insurance. Finally, How to establish the portability of the ideas put forward some suggestions.