台灣與德國自營作業者就業保險及老年保障制度之比較分析

文化大學機構典藏 CCUR > 社會科學院 > 勞動暨人力資源學系碩士班 > 博碩士論文 > Item 987654321/27947

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题名:	台灣與德國自營作業者就業保險及老年保障制度之比較分析 A comparative analysis of employment insurance and old-age security system for self-employed persons between Taiwan and Germany
作者:	許雅甄 Hsu, Ya-Chen
贡献者:	勞工關係學系
关键词:	自營作業者失業保險就業保險老年保障制度
日期:	2014-06
上传时间:	2014-09-04 10:23:38 (UTC+8)
摘要:	我國從1999年正式辦理勞工保險失業給付，至2003年1月1日就業保險正式施行，其失業給付保障的對象雖有擴大，將非自願性失業的勞工納入就業保險的保障範圍，但對於自營作業者的部分，卻不在就業保險保障範疇內，自營作業者並無法領取失業給付。現今自營作業者有面臨低薪化的情況，甚至有自僱貧窮之危機產生，可能造成自營作業者在失業期間與老年退休的生存問題，因此，本研究欲透過文獻蒐集整理，瞭解臺灣自營作業者之現況與問題，從制度面來看，臺灣自營作業者的就業保險與老年保保障制度內容，且以德國為例，瞭解德國自營作業者失業保險與老年保障制度，最後，藉由比較分析法，將兩國在自營作業者失業保險與老年保障制度上作一對比。本研究發現，臺灣自營作業者有非自願性失業者占多數、教育程度普遍較低、工作時間偏長、收入所得偏低的特徵。而臺灣與德國自營作業者皆有年齡層偏高、工作時間偏長、教育程度不高的現象。就兩國自營作業者在失業保險制度比較，臺灣自營作業者並沒有受就業保險制度的保障，但德國自營作業者可以自願選擇是否參加失業保險制度，若無參加失業保險制度者，亦有失業救助津貼之領取。至於兩國自營作業者在老年保障制度的比較，臺灣自營作業者參加勞工保險者，得領取勞工保險老年給付，參加國民年金者，擇領取國民年金老年給付。另外，我國在2014年將勞工退休金條例適用對象擴增，自營作業者可以選擇是否參加勞工退休金制度。在德國，自營作業者可以選擇是否參加法定年金保險制度，此外，亦有個人補充年金保險制度，提供老年生活多一層之保障。 Since 1999, Labor Insurance unemployment benefit started in Taiwan. And Employment Insurance began in 2003.1.1. Employment insurance protection range have expanded to the non-voluntary unemployment persons but for the self-employment persons, they can't get the unemployment benefit. Now, self-employed persons have a low wage crisis, even have a self-employed poor crisis. It maybe let self-employed persons have a problem when they are unemployed and retire life. So the research want to understand the self-employed persons in Taiwan whether have any question and actual situation .And the research want to understand the employment insurance and the old-age protection system in Taiwan and Germany. Finally, we compare the unemployment insurance and the old-age protection system for the self-employed persons between Taiwan and Germany. The study found that self-employed persons in Taiwan have some characteristics majority non-voluntary unemployed persons , generally low level of education ,work longer of the time, and low income. In Taiwan and Germany, self-employed persons have the high age, working hours rather long and not high educated . Compare with Taiwan and Germany, the self-employed persons have no any benefit if they are unemployed in Taiwan. But in Germany, the self-employed persons can choose whether join the unemployment insurance. If they don't join unemployment insurance, they also get unemployment assistance during unemployment life. The self-employed persons can get the old-age benefit of Labor Insurance or old-age benefit of The National Pension Insurance in Taiwan. In Germany, the self-employed persons can choose whether join Pension Insurance, and the Germany government also provides financial assistance for private retirement provision - such as the "Riester" pension - so that future retirees will be able to maintain their living standard in old age.
显示于类别:	[勞動暨人力資源學系碩士班] 博碩士論文

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