我國勞工保險條例在2008年年金化之後，隨著請領各項年金給付之人數比例顯著高於一次給付之請領者，被保險人可逐漸瞭解年金給付對於維持經濟安全之實益。然而，自2012年以來的財務精算報告，不斷將勞保破產的時間提前，而有接續的諸多年金改革討論與提案。在提案之中，以相對薪資概念所建構的年金保險機制，例如德國的年金點數制度（Entgeltpunkte），亦為討論的方案之一，但卻少有進一步的探究。本研究嘗試以2030年全面引進年金點數制度的比利時年金改革方案為例，思考原制度內容與之相近的我國勞工保險條例，若以年金點數制度為改革方向，能如何設計。據此，探討其制度之計算機制及內涵，以思考我國若欲引進年金點數制度，在年金點數價值、保險費率、給付水準等方面的規劃方式。整體而言，就當前世界各國的年金改革方向逐步朝向建構體制以自動調整年金制度，年金點數制度應適合做為臺灣後續改革的提案，並嘗試指出制度可進一步思考的諸多面向。

Since the Labour Insurance Scheme (LI) began to provide pension benefits after the reform of 2008, the number of beneficiary who chose to receive pensions kept heavily outnumbered than those lump-sum benefits counterparts. It might illustrate beneficiaries’ understanding of the aim of, and support of, pension insurance programme in Taiwan from that time. However, the changing demographic structure caused by population ageing and low total fertility rate, as well as the unsustainability of pension finance due to lack of well-design, as pointed out by actuarial reports in 2012 and after, the LI may not be able to afford the benefits soon. As a result, pension reforms were considered and proposed since that time. Among all the propositions, the design based on Germany’s Entgeltpunkte or similar scheme was mentioned, but was not further discussed in the lawmaking procedures. This article attempts to take Belgian pension point system, which was arranged to replace current system by 2030, as the example for the reason that Belgium’s current system is similar to the LI and its plan may help us to rethink Taiwan’s pension reform. This research develops some simulations of pension point system on the basis of the thoughts and formulae of the Belgian plan with different situations of demographic elements, replacement rates, qualification period of full pension, insured wage, contribution rates and so forth. Accordingly, this research suggests that pension point system is a feasible reform plan for further discussion, and there are still some other schemes to be introduced in those simulations as a whole in order to complete the pension insurance system.