We estimate that under the new system the income replacement ratio may be as high as 70 %, comprised of 20 % from the individual retirement account and the remainder from other individual arrangements. This should be amply sufficient to maintain a person's standard of living during retirement. If people have personal savings in addition to their pension, they will be able to retire to a life of ease and comfort.
目前勞保給付的所得替代率為 30 %、新制個人帳戶為 20 %，再加上個人提撥的金額，估計未來勞工退休後的所得替代率可達 70 %，足以維持基本生活水準，如果還有個人儲蓄，勞工朋友晚年就可以安享優裕生活。