你退休時能領多少 ? ? ？
DESCRIPTION
你退休時能領多少 ? ? ？. 明新科技大學葉景棠 102 年 4 月 10 日. 「 恩給制 」 、「 確定給付制 」 與「 確定提撥制 」有什麼不同？. 一 ． 恩給制 ( 一）經費來源： (1) 政府每年編列之預算。 (2) 私立學校於每學期提撥相當於學費百 分之三之金額到退撫基金 。 （二）退休金給付權利義務並無對等關連，容易形 成退休經費籌措責任轉嫁由後代子孫承擔之 公平性及政府財政不堪負荷等問題。. 二、確定給付制 (defined benefit,DB) - PowerPoint PPT PresentationTRANSCRIPT
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? ?
102410
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((1) (2)
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(defined benefit,DB) ( (
(defined contribution,DC)
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98 99DC1.112%2.32.5%35%
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1. = [() + 930] (1)15 = 2 - 1 (2)15 = 2 + 1
2. =
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1.2. , 3.4. 5.6. 12%, X2X12%
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400013.74800096000
30410144266*
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7.1%,15%2%,4%,50008.9.42010. 986129911
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35%()32.5%()32.5%
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35%65%77053,07512%4,4588,28062547,08012%3,9557,344475(39,090)12%3,2846,098170(20,440)12%1,7173,189
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1. 98921 2. 981016 3. 98128 4. 9911 5. 981 10
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1. 2. : 3.:
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1. 2. 3. 4.
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15
(2) 601525:(A) (B) (C) ()
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1. 2. 3.
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1. 2% 2.20 3. 4. 5.1.75% , 6.
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1. 2.20 3. 111 4.() 5% 5.1.5%, 6.
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(40065)
202.0 %1.75 % 17,400 16,868110
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(40065)
2051.5% 18,337 17,926111
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http://www.edu.tw/scmrc/ 1. 2.
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(302%1.8%
7705307552538290727,75320,69948,4527105174551937289127,46520,18147,6466504841550334885126,62118,88245,5036254708045333979223,94918,36142,3104753909036328164419,21215,24534,457
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7702%1.8%
52535618,810151543222,85325550026,46530052527,753
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X 2 X 12%X 15%
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35%32.5%32.5%35%32.5%32.5%27%20%27,75320,699
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1.2.1.3%3.15%
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30 19130 20,6993635
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*7.15%*35%*15%*35%*7.15%*32.5%*15%*32.5%
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3043,9001.55% 20,414 53,075(770)72/240 15,9231.30% 20,69947,080(625)72/24014,124
1.30% 18,361
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4390020%70%10.0%7.5%3292658230432913.0%5707114139955715307535%32.5%32.5%7.15%379513281233123415.0%7961278625872588
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98612 98
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783352555
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(3)
(4)321317
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3043,9001.55% 20,414 53,075(770)72/240 15,9231.30% 20,69947,080(625)72/24014,124
1.30% 18,361
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4390020%70%10.0%7.5%3292658230432913.0%5707114139955715307535%32.5%32.5%7.15%379513281233123415.0%7961278625872588
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(5)9942200.65 1.3427(6)510
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(7)321926(8)1291211
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(9)100317319
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(10)4305160.65%1.3%6468
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(11) 68 (12) 928
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1009281025 21429 114 1001141000-1030 2-1(3C)
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(13) 109119
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(1019) 5515 (1) 6515 (2) 6020 (3) 5530
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= 3 x 1.2() x [ x 2() +
36
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= 3 x (1.3 - 0.65 x 35) x
(2) = 3 x 1.3 x
35
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770)
5252,229,15017,68115152,866,05018,8882553,502,95020,0963003,821,40020,6993504,458,30024,149
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DC vs DB*
( DC )Defined Contribution Plan ( DB )Defined Benefit Plan
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DC vs DB*
( DC )Defined Contribution Plan ( DB )Defined Benefit Plan
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() () () () ()
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() () () () ()
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()
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