此次勞保年金改革的重點之一是在計算勞保退休給付時，延長投保薪資的採計期間，由現行60 個月最高投保薪資平均逐步延長至15 年最高投保薪資平均。因為不同時間點投保薪資的價值並不相同，如果只是將採計的投保薪資直接平均並不公平，而且也會導致退休者的年金給付降低。針對上述議題，本文提出調整公式，可以合理地將過去的投保薪資還原成開始請領年金時的投保薪資水準。本文建議的調整方式具有即時反映薪資水準變化、使退休基金的收入與支出正相關、具性別平等意識⋯等優點。其次，本文建議依照隨收隨付制的精神，來決定勞保基金的長期均衡費率和給付率。最後，本文也試算分析如何在兼顧財務平衡下，運用本文建議的給付公式來設定勞保年金的樓地板。

Under the recent pension reform of the Labor Insurance Act in Taiwan, it is proposed by the Ministry of Labor that the old-age benefits be based on the worker’s average salary over his/her highest 180 months of earnings rather than his/her highest 60 months of earnings. Extending the time length in the average salary scheme may substantially reduce retirement benefits if the insurance salary is not adjusted before taking the average. In this paper, we propose a reasonable adjustment formula for calculating the worker’s average salary. Our formula has several advantages such as embedding a dynamic adjustment according to the latest national average monthly salary and improves gender equality. We discuss how to determine the long-run relationship between pension insurance premium and retirement benefits for a financially stable pension system. We also suggest how to apply the proposed benefits formula to set up a financially feasible retirement payment formula that embeds a minimum payment (Floor).