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新制勞工退休金介紹
(新制)勞工退休金介紹

一、「勞工退休金條例」(新制)(94年7月1日實施)重點
  1. 採勞工個人退休金帳戶制:一定領得到退休金。不因轉換工作或事業單位關廠、歇業而影響,工作年資可累計。
  2. 雇主提撥率:每月工資百分之六。
  3. 排除中高齡勞工之就業障礙:可隨時換工作,雇主願意聘僱中高齡勞工。
  4. 勞工可自願提繳退休金。
  5. 投保15年可領月退休。
  6. 承辦機構:勞工保險局。退休時向勞保局領退休金。(一定領得到退休金)
  7. 勞工之舊制年資:仍依舊法(勞動基準法)處理。
 
二、「勞工退休金條例」適用對象
  1. 適用勞動基準法之本國籍勞工。(不含外勞)
  2. 私立學校:依私立學校法之規定提撥退休準備金者,不適用之。
  3. 不適用勞動基準法本國籍工作者或委任經理人:實際從事勞動之雇主及經雇主同意為其提繳退休金之不適用勞動基準法本國籍工作者或委任經理人,得自願提繳,並依本條例之規定提繳及請領退休金。(大樓管理委員會之員工、委任經理人)
  4. 臨時工、工讀生:適用勞工退休金條例。
  5. 職業工會:不適用勞工退休金條例。
 
三、新舊制之選擇
  1. 老員工(94.7.1.前):新制施行後仍服務於同一事業單位者,得選擇繼續適用舊制,或選新制。但不選擇時,視為繼續適用舊制。
  2. 新員工(94.7.1.後):新制施行後才受僱者,應一律適用新制。
  3. 離職後再受僱:應適用新制之退休金制度,不得再選擇勞動基準法之退休金規定。
  4. 舊制之工作年資予以保留,獨立計算該部份之退休金:保留的工作年資,如果退休時,雇主應該給付勞工保留年資的退休金。
  5. 資遣費:保留的工作年資,如果資遣時,雇主應該以契約終止時的平均工資,給付勞工保留年資的資遣費。
 
四、雇主負擔每月之勞工退休金提繳率?勞工之自願提繳率?
  1. 雇主負擔之勞工退休金提繳率,不得低於勞工每月工資6﹪。
  2. 勞工得在其每月工資0﹪至6﹪範圍內,自願另行提繳退休金,由雇主辦理代繳。
  3. 勞工在其每月工資百分之六範圍內自願提繳之退休金,得享有自當年度個人綜合所得淨額中全數扣除之稅賦優惠。
  4. 公司不可替老闆提繳6﹪,但老闆可以自提6﹪。
 
五、勞工工資如每月變動,雇主應否每月申報調整提繳工資?
  1. 2月-7月調薪,於8月底前申報。
  2. 8月-1月調薪,於2月底前申報。
  3. 工資分級表之薪資 ×提繳率 = 每月提撥金額
 
六、雇主每月應於何時向勞保局繳納退休金
  1. 雇主應提繳及收取之退休金數額,由勞保局繕具繳款單於次月25日前寄送事業單位,雇主應於再次月底前繳納。
 
七、新制之退休條件
  1. 勞工年滿60歲,工作年資滿15年以上者,得請領月退休金。
  2. 但工作年資未滿15年者,應請領一次退休金。(勞工退休金條例第24條)
  3. 以實際提繳退休金之年資為準;年資中斷者,其前後提繳年資合併計算。
  4. 由勞保局支付。
 
八、新制、舊制之資遣費標準
  1. 舊制:每滿1年發給相當於1個月平均工資之資遣費。依前項計算之剩餘月數,或工作未滿1年者,以比例計給之。未滿1個月者以1個月計。(沒上限)
  2. 新制:每滿1年發給1/2個月之平均工資,未滿1年之畸零工作年資,以其實際工作日數按月、年比例計算,最高以發給6個月平均工資為限。(勞工退休金條例第12條)
 
九、勞工退休金相關資訊
  1. 勞工退休金條例(新制)  網站連結
  2. 勞工退休金條例施行細則  網站連結
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