我國終身無工作能力之職災勞工預期存活壽命與勞保失能年金給付研究

Abstract

我國《勞工保險條例》增修，法定自民國98年01月01日起，勞工保險現金給付一次金制度變革而新增定期年金方式，提供經診斷永久失能、符合失能給付標準為終身無工作能力之勞工請領年金，給付標準依平均月投保薪資與保險年資的1.55%計算、得高於新台幣4,000元，職災勞工尚可請領20個月平均投保薪資的職業傷病失能補償一次金。本研究欲探討我國終身無工作能力之職災勞工是否因為勞保給付年金變革而獲得更多權益、並確保基本生活無虞？ 本研究以民國75~95年間請領職業傷害殘廢給付之職災勞工因「精神」、「中樞神經系統機能」、或「胸腹部臟器機能」遺存「極度」、「高度」、與「顯著」障害（殘廢第1、第2、與第3等級）而「終身不能從事工作」者為研究指標群體，假設溯及既往地適用新制失能年金給付，針對事故後的預期存活壽命、失能終身給付額與舊制一次殘廢給付額的比較、以及年金的投保補償率、與所得替代率等面向，以統計分析呈現分布特徵，推估未來請領年金之職災勞工群體的分布情況。結果發現，整體2,330名職災勞工平均預期存活壽命約235.0個月〔其中，殘廢第1、第2、與第3等級各約187.4、252.6、與270.3個月〕；若給付由一次金變成年金，則預估終身給付額可能減少者占22.7%以上，增多者占77.3%以下；年金金額的投保補償率＜50%者占67.0%以上，所得替代率＜50%者占99.6%以上。 我國永久失能之職災勞工非終身無工作能力，無法請領勞保失能年金給付；群體預期存活15年以上，但因為舊制殘廢一次金改成新制年金，少部份職災勞工之終身給付額可能變少，幾乎全部年金所得替代率偏低、未達國際勞工基本保障標準，推論關鍵在於年金給付標準採計保險年資限制了額度，而且最低失能年金定額不足維生，因此建議修法改進以保障極少數卻最弱勢之職災勞工生活。

In 2008, there is a major change in insurance benefits system for victims with permanent disability after occupational accidents in Labor Insurance scheme in Taiwan. The effective amendment since 2009 would allow workers with permanent complete loss of work ability because of illness or injury to apply for monthly disability pension with a minimum payment of NT$4,000 instead of previous lump sum payment. We have conducted a research to estimate the survival and the loss of life expectancy of workers with permanent complete loss of work ability due to occupational injuries in Taiwan, their potential total insurance disability payment amounts in new and old system for comparison, and income-replacement ratio of monthly disability pension payment, by means of the database between 1986 and 2006 on permanent disability benefits obtained from the Bureau of Labor Insurance. Some workers with permanent complete loss of work ability due to occupational injuries probably obtain less amount of total sums in pension payment system, and almost all workers obtain the pension payments with the income-replacement ratio less than 50%. The problem in the disability pension system for victims of occupational accidents is the consideration of duration of paying insurance premium in the current payment formula. So we conclude that the updated system still needs more improvement to achieve the goal of taking care of the family of these workers.