臺灣快速邁入高齡社會，人口結構變遷導致勞動力萎縮與社會保險財政壓力加劇，延遲退休遂成為因應人口老化與穩定社會支出的關鍵政策。本文採用勞動部辦理之「民國111年勞工生活及就業狀況調查」資料，運用有序 Probit 模型，探討財務狀況、工作特性與職場環境等因素對個體預期退休年齡之影響，並納入性別分組分析，以釐清退休行為是否存在性別的差異性。
結果顯示，薪資滿意度以及依賴投資收入與勞工保險作為退休後主要生活來源者，皆與延遲退休呈顯著正向關聯，反映勞工為追求財務穩定而傾向延後退休；其中依賴投資收入者，可能因市場波動的不確定性而選擇持續工作。在工作特性方面，輪班與長工時顯著降低延遲退休可能性，顯示不利條件可能促使勞工提前離職。職場環境方面，與同事相處困難則在邊際分析結果顯著顯示勞工面臨人際互動困難時傾向延後退休。
在性別分組研究結果顯示，女性對財務與工作條件更為敏感，其中薪資滿意度、投資來源與勞保給付顯著提高其延遲退休的傾向；另一方面，加班與輪班等高工時與不規則工作型態則與提前退休傾向相關，顯示女性對工作負荷與工作型態更為敏感；男性則相對穩定，對上述變數反應不顯著。
綜合而言，本研究探討財務與職場因素對退休年齡選擇的影響，並提供了退休行為性別差異之參考因素。政策建議方面，除應強化中高齡勞工之財務知能與退休保障制度，亦需改善職涯升遷與工時彈性，並特別關注女性與高工時族群之勞動條件，冀望提升中高齡有效勞動力延後退休的誘因，減緩高齡社會所帶來之醫療與社福財政壓力。

This study examines the determinants of expected retirement age for full-time workers in Taiwan. Using data from the 2022 Survey of Workers’ Living and Employment Conditions, an ordered Probit model is adopted to examine the relationship between individuals’ expected retirement age and financial condition, job characteristics, and workplace environment. The findings suggest that wage satisfaction, reliance on investment income, labor insurance benefits are positively associated with delayed retirement. In contrast, shift work, long working hours increase the likelihood of earlier retirement. Moreover, the marginal effects show that there is a positive and significant association between coworker relationship difficulty and delayed retirement. Gender-based analysis reveals that female workers are more responsive to financial factors such as wage satisfaction, reliance on investment income, and labor insurance benefits. These factors are positively associated with delayed retirement while workplace-related factors, particularly under conditions of high job burden, show the opposite results. The results provide policy implications for mitigating the fiscal burden on healthcare and social welfare systems caused by an aging society through the promotion of strategies to delay retirement.

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林千玉 (2021)。 “影響台灣中高齡勞工退休決策之因素:論勞退、勞保及強制退休年齡政策之影響.”國立臺北大學經濟研究所碩士論文。取自碩博士論文網。
林宜慧 (2020)。 ”影響退休年齡因素之探討.”國立暨南國際大學經濟研究所碩士論文。取自碩博士論文網。
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