本文試以台灣地區中高齡受雇人員作為研究對象，就行政院主計處統計資料庫擷取「人力資源調查」暨「人力運用調查」原始資料，蒐集可能影響中高齡受雇人員退休決策之因素，並透過多元羅吉斯迴歸模型進行實證研究，加以分析中高齡受雇人員於繼續工作、退休、傷病、失業及資遣等行為之影響因素。於多元羅吉斯迴歸模型的實證結果發現，行業、職業、教育年數及年資變數於退休、傷病、失業及資遣等退休行為對繼續工作之比較上皆具有顯著影響。於退休情況與繼續工作之比較上，除年齡、出生世代、婚姻狀態、子女數及公司規模變數不具顯著影響外，其餘研究變數皆具有顯著影響。於傷病情況與繼續工作之比較上，除年齡、出生世代、居住地區、婚姻狀態、子女數、工作時數及公司規模變數不具顯著影響外，其餘研究變數皆具有顯著影響。於失業情況與繼續工作之比較上，除出生世代、性別、婚姻狀態及工作時數變數不具顯著影響外，其餘研究變數皆具有顯著影響。於資遣情況與繼續工作之比較上，除婚姻狀態、行業、職業、教育年數及年資變數具顯著影響外，其餘研究變數則不具有顯著影響。

Focusing on middle-aged and senior Taiwanese employees, this study extracted primary data from the “Survey on Human Resources” and the “Survey on Manpower Utilization” conducted by the Directorate-General of Budget, Accounting and Statistics, Executive Yuan to collect information on the factors that affect the retirement decisions made by members of the two age groups. By applying a multinomial Logit regression model, an empirical analysis was performed to analyze the factors
affecting the behaviors of both age groups concerning their decisions regarding continuation of employment, retirement, injury and illness, unemployment, or dismissal. The empirical results indicated that type of business, occupation, years of education, and seniority have significant
influences on decisions concerning retirement, injury, unemployment, or dismissal in comparison to a decision to continue working.