由於人口快速老化以及「入不敷出」的制度設計，我國勞保基金將於2027年破產，年金制度改革刻不容緩。事實上，年金破產壓力各國皆然，八零年代迄今的改革浪潮未歇，晚近則漸進式退休與部份年金制度受到愈來愈多的關注，特別是歐洲國家。除了期望藉之減緩人口老化帶來的勞動力不足及年金支出壓力外，其亦可做為延後退休的策略工具。
本文以歐洲國家漸進式退休與部分年金制度的發展過程與策略為借鏡，設計台灣勞工保險的部分年金制度。我們利用經建會2012-2060年人口推計報告、勞工保險統計，以及部分工時勞工就業實況調查等資料為基礎，設定各種參數後，模擬試算部分年金對於勞工保險老年年金的財務減緩效果。模擬之制度內容包括：(1)現行制度、(2)行政院改革草案，以及(3) 引入部分年金制度設計的勞保老年年金制度，其中又分為部分工時比例固定和變動兩種制度模擬計算。部份年金給付金額則有兩種設計方案。
研究結果顯示：部分工時比例固定且給付金額設計方案一的部分年金制度，在2060年的財務狀況略優於行政院改革草案，相較勞保現行制度，可延後入不敷出的時間兩年，以及延後破產時間三年。若從緩和勞保年金財務壓力的角度來看，採行漸進式退休的適宜年齡為65-69歲，當60-64歲的部分工時工作比例為10%，65-69歲為70%時，對於勞保老年年金財務有最佳的政策效果。兩種部分年金制度給付金額設計方案中，設計一的方案優於設計二。就財務角度而言，當愈多人愈早開始漸進式退休，對於年金整體財務就愈不利。
漸進式退休和部份年金制度可作為減緩年金財務壓力的策略，但無論是參數調整前或後的部分年金制度，皆無法大幅度地扭轉目前勞保老年年金的財政赤字狀況。部分年金制度對於整體財務有利時，反而對於個人選擇退休時的財務較不利，政府應在兩者之間權衡，大幅度改善年金制度，或同時改善勞動政策並配合多樣的退休選擇，作為減緩人口老化下造成的老年年金財務壓力的策略之一。

The speedy aging of the society threaten severely the financial stability of pension system in Taiwan. It is said that labor insurance fund will go bankrupt in 2027. Consequently, reforming on the pension system is imperative. This thesis aims to design a partial pension scheme and provide the solutions and suggestions that could relieve the financial problems in Old Age Pension of Labor Insurance in Taiwan. We would overview the partial retirement and partial pension systems in several European countries, and summarize the difference among said nations. And then use it as the references to design and estimate the finance of the pension system. In addition, provide some suggestions for policy-making on pension system. The results reveal that the partial pension scheme can slow down the speed of bankruptcy for 3 years. In order to relieve the financial stress, there is limited percentage of the part-time worker who aged 60 to 69. When the proportion of part-time worker who aged 60-64 achieved to 10% and 70% in 65-69 years old in 2041, it would be the suitable goal to propel the gradual retirement and the partial pension scheme. Therefore, Partial retirement combined with partial pension design can be a way to relieve the financial stress on Old Age Pension of Labor Insurance.

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