103 年 6 月 1 日公保法修正案 被保險人權益變動事項說明 (103 年 5 月 8 日、 9...
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103 年 6 月 1 日公保法修正案 被保險人權益變動事項說明 (103 年 5 月 8 日、 9 日下午場簡報資料 ). 報告大綱. 要保變更事項 重複加保處理機制 增列生育給付 給付計算基準之調整 一次養老給付 養老年金 遺屬年金 回溯作業及養老年金請領手續 保險給付請求權時效之調整. 2. 要保事項之變更. 私立學校被保險人依公保法第 48 條規定適用公保年金給付期間，養老年金及遺屬年金所需保險費率，應依精算機制覈實釐定，並自公保法 103 年 6 月 1 日修正施行後，重新釐定 。 - PowerPoint PPT PresentationTRANSCRIPT
10361 (103589)124810361"8853030" ()()1036167.5%32.5%3()1. 2.(1) (2) (3) 3. 2(1)94121(2)60() ()1.(1) (2) (3)
()2.(1)60,(2)(3)
9011106115692.1.1-92.12.3195.1.1-95.12.31104.1.1-104.12.311.104.1.1-104.12.312.1061116(1555)14
90111061156 92.1.1-92.12.3195.1.1-95.12.31 104.1.1-104.12.31()1. 104.3.1(60)104.1.12.,104.1.1-104.12.313.1061116(1555)141(104.1.1-104.12.31 )
35,000-25,000=10,0001.2802.1812 -155530 (54)
1111- 94.1.211.(2.3.65121210()() ()6 660%481(37)141436()103613611.2421515
1.885301101111521619320362.8853111.2
72211046153,075()1.88.5.30163302.88.5.31-103.5.3115013.103.6.1-103.5.31123+3(3/12+30/365) +1.2*(15+0/12+1/365) +1.2*1=37.2 36=37.2*53,075=1,974,390
18-19191.30552.2030603.152065
20201515514%20% ()
2121()1515-1.2. ()3.()232324100.75%1.3%10
43,000 1.3% 35 =19,565 (0.75%~1.3%)2410(3,650)1. 2. 3. 4. 1025351. 2. 3. 4.
26-- (()2 (1512%1612.5% 80% 6166)45,665316 45,665*2*72.5% = 66,214 (15*2%+(31-15)*2.5%+2.5%)27--()()()() ()55350 5523 3,500,000/276=12,681 23 1228-- = 55 66,21412,681 66,214-12,681 =53,533
29=10 (0.75%1.3%)316 1044,882 (53,533/44,882)/31.5 =3.787%(1.3%) 44,882*1.3%*31.5 =18,3793030(0.75)()15()()
31(0.75%)()()280% 1. 44,882*0.75%*31.5 = 10,603 2.()68,000 10,000 50,0008,000 280%45,665*2*80%=73,064 73,064 - 68,000 = 5,064 3.5,064 32)50% 33()48217554/1030701/45,66544,882316003,500,00001.66,214=45,665*2*72.5% (15*2%+(31-15)*2.5%+2.5%)2.12,681 (3,500,000/276)=23*123.66,21412,681=53,5334.(53,533/44,882)/31.5=3.787% (1.3%)44,882*1.3%*31.5=18,37944,882*0.75%*31.5=10,60344,882*(1.3%-0.75%)*0.5*31.5=3,88844,882*(1.3%-0.75%)*0.5*31.5=3,88834(10371)34()55(105217)3550217534/1030701/45,66544,882316003,500,00001.66,214=45,665*2*72.5% (15*2%+(31-15)*2.5%+2.5%)2.12,681 (3,500,000/276)=23*123.66,21412,681=53,5334.(53,533/44,882)/31.5=3.787% (1.3%)44,882*1.3%*31.5=18,37944,882*0.75%*31.5=10,60344,882*(1.3%-0.75%)*0.5*31.5=3,88844,882*(1.3%-0.75%)*0.5*31.5=3,888()50217534/1030701/45,66544,882316003,500,00001.66,214=45,665*2*72.5% (15*2%+(31-15)*2.5%+2.5%)2.11,667 (3,500,000/300) =25*123.66,21411,667=54,5474.(54,547/44,882)/31.5=1.3%5.4%*(1+8/12)=6.667% (18)44,882*1.3%*31.5*(1-6.667%)=17,15444,882*0.75%*31.5 *(1-6.667%) =9,89644,882*(1.3%-0.75%)*0.5*31.5 *(1-6.667%) =3,62944,882*(1.3%-0.75%)*0.5*31.5 *(1-6.667%) =3,62936(10371)()55217484/1030701/45,66544,882316003,500,00001.66,214=45,665*2*72.5% (15*2%+(31-15)*2.5%+2.5%)2.12,681 (3,500,000/276) =23*123.66,21412,681=53,5334.(53,533/44,882)/31.5=1.3%5.4%*5=20% (5)44,882*1.3%*31.5*(1-20%)=14,70344,882*0.75%*31.5 *(1-20%) =848344,882*(1.3%-0.75%)*0.5*31.5 *(1-20%) =3,11044,882*(1.3%-0.75%)*0.5*31.5 *(1-20%) = 3,1103750(105217)-6599.1.1 151516126 ()
3939()
40 ( ()()414142 (10361)
4344(0.75%)10 0.75% (35)15 15 () 1/2 1. 2. 3. 4.()
4545() () 1. 2.2 3.555555 4.554647()() 1. 2.() 5528018,4455555()() 48492 () 5050511036131111038,15439,090 38,154*0.75%*(31+1/12+1/365)/2=8,895/2=4,448 39,090*36*1/4=351,810 39,090*36*1/4=351,810
5299.1.1103.6.115103.6.16103.6.15354(1031130)(ATM)
55 10
56() () () () ()57()()() 1.()() 2.() 3.()() 58()()()1515591.102.10 61