臺灣農民退休儲金制度之分析

Abstract

自110年起農業部開辦農民退休儲金制度後，農民65歲退休後可請領「老年農民福利津貼」與「農民退休儲金」2筆金額供退休生活使用，且經試算相同提繳年資，農民與勞工退休後經濟生活保障已相當。惟農民屬自力耕作者，無像勞工有雇主為其提撥退休金，又農民退休儲金屬自願提繳，非強制提繳，及須符合農民健康保險加保資格條件且為實際從農之被保險人，始可參與提繳，並非每一位被保險人皆能提繳農退儲金，以供退休生活使用。 因此本研究將以發放問卷方式調查，探討影響農民健康保險被保險人對提繳農民退休儲金之考量因素為何、對於農民退休儲金制度是否瞭解細項內容、農民年所得高低或作物經營規模大小是否與參與提繳有關聯、基本方案是否已足夠退休生活使用等，最後利用敘述統計、交叉分析、選擇試驗法等方法結果，提出對農民退休儲金制度之建議。 研究結果顯示，在基本資料調查方面，提繳者約落在40歲以上為主、種植作物以水稻為最大宗、作物種植規模以0.2-0.5公頃為多數、身分資格別以自耕農為主、銷售農產品年收入以10-50萬為多數; 對制度認知方面，約7成之農民瞭解制度，但對制度細項內容並非全方面瞭解;參與情形方面，調查者超過半數已提繳，而未提繳者多是因為收入不穩定和經濟負擔等因素考量，提繳比率以10%為主，提繳優點為退休養老、養成儲蓄習慣、政府對等提繳等，而提繳基本方案每月可領取之金額已足夠多數農民退休生活使用;制度建議方面，望以提高提繳率為多數，而提繳基準、提繳年齡上限和自願提繳部分則多數維持與現況制度相同。在交叉分析方面，銷售農產品年所得高低與作物經營規模大小等因素，確與提繳意願有正向相關聯，而種植作物種類與農民所在地區別等因素，則與提繳意願較無相關聯。在選擇試驗法方面，調查結果偏好選擇基本方案，而提繳基準部分無顯著相關、提繳率部分則是偏好選擇基本方案之10%、提繳年資部分則是偏好選擇25年大於基本方案30年。 綜合上述研究結果，本研究建議如下，制度方面，建議農業主管機關應多加強宣導，讓更多農民瞭解農民退休儲金制度內容，是屬個人帳戶制，不會有破產問題產生;而在提繳意願方面，應朝向如何提高農民農業所得及作物經營規模，讓農民更有經濟能力參與制度;而在確認實際從事農業工作者方面，則建議應與農業政策相關聯資料庫作連結，篩選參加相關農業政策之農民，請投保農會加強宣導制度好處並鼓勵提繳。 本研究最重要之意涵，是望能讓每位實際從事農業工作者，都能瞭解農民退休儲金制度內容，是政府對老年農民退休經濟生活上之安全保障政策，另一方面則是透過研究結論及建議，望能給予未來規劃農民退休儲金制度之農業主管機關或後續研究農民福利制度之學者，作為制度上精進或改革之參考。

Since the establishment of the Farmer’s Pension System by the Ministry of Agriculture in 2021, farmers aged 65 and over can receive two types of payments upon retirement: the " Welfare Allowance for Elderly Farmers " and the "Farmer’s Pension." Calculations show that, with equivalent years of contributions, the economic security for retired farmers is comparable to that of retired workers. However, unlike workers who have employers contributing to their pensions, farmers are self-employed and must voluntarily contribute to their retirement savings, as it is not mandatory. Moreover, only those who meet the eligibility criteria for Farmers' Health Insurance and are actively engaged in farming can participate in the contributions, meaning not every insured individual can contribute to the Farmer’s Pension for retirement use. This study conducts a survey to investigate the factors influencing the decisions of Farmers' Health Insurance policyholders to contribute to the Farmer’s Pension, their understanding of the detailed contents of the system, whether the annual income level or crop management scale affects participation, and whether the basic plan is sufficient for retirement life. Using descriptive statistics, cross-analysis, and choice experiment methods, the study provides recommendations for the Farmer’s Pension system. The results show that contributors are primarily over 40 years old, mainly planting rice, with a crop planting scale of 0.2-0.5 hectares, and are mostly self-cultivating farmers with annual agricultural product sales income between 100,000 and 500,000 NT dollars. About 70% of farmers understand the system, but not all are fully aware of its detailed contents. More than half of the respondents have already contributed, while those who have not mainly cited unstable income and economic burdens as reasons. The primary contribution rate is 10%, with benefits including retirement pensions, fostering saving habits, and government matching contributions. The monthly amount from the basic plan is sufficient for the retirement life of most farmers. Recommendations for the system include increasing the contribution rate, while maintaining the current standards for contribution benchmarks, upper age limits for contributions, and the voluntary nature of contributions.

Cross-analysis indicates a positive correlation between the willingness to contribute and factors such as annual income from agricultural product sales and crop management scale, while factors like crop type and farmers' regions show no significant correlation. The choice experiment results show a preference for the basic plan, with no significant correlation for the contribution benchmark, a preference for a 10% contribution rate under the basic plan, and a preference for 25 years of contribution over the 30 years of the basic plan. Based on the study results, the recommendations are as follows: the agricultural authorities should strengthen publicity to ensure more farmers understand the Farmer’s Pension system and its nature as a personal account system with no bankruptcy risk. Efforts should focus on how to improve farmers' agricultural income and crop management scale to enhance their economic capacity to participate in the system. To verify active engagement in farming, it is suggested to link with databases related to agricultural policies to filter farmers participating in relevant agricultural policies and encourage contributions through local farmers' associations. The significance of this study lies in ensuring every actively engaged farmer understands the Farmer’s Pension system as a government policy for securing the economic life of elderly farmers. Additionally, the study aims to provide agricultural authorities planning future Farmer’s Pension systems and scholars researching farmers' welfare systems with insights for system improvement or reform.