國家教育研究院

　　我國《教師待遇條例》、《教師待遇條例施行細則》和《公立學教職員退休資遣撫卹條例》已陸續於 2015 年、2016 年和 2017 年三年間公布施行，讓教師待遇與退撫制度因具備法律保障而更趨完善。前述辦法規定，私立學校教師本薪應和公立學校教師一致，但加給部分（含職務加給、學術研究加給與地區加給）則準用公立學校教師規定辦理。由實際運作層面觀之，目前私立學校教師加給數額可由各校自訂，故部分教師團體仍極力主張為了保障私立學校教師權益，政府亦應強制規定公私立學校教師加給數額一致。此外，由於教育人員退休撫卹基金已出現收支不足警訊，軍公教人員之年金改革因而成為新政府施政重點。基於此，為利我國日後相關政策之研擬具有充分資訊可供參考，實有必要瞭解主要國家公私立學校教師待遇與退撫制度之規定與做法，及其與本國之異同，俾作為我國相關政策規劃與執行之參考。
　　根據國內外資料蒐集、整理與討論所得，本研究提出以下結論：一、基於東西方文化差異，臺日韓等東亞國家教師地位高於英美等西方國家；二、臺灣、日本和韓國教師待遇之決定因素仍以學歷和年資為主，但與美國已開始引進績效因素；三、各國對於教師待遇多訂有專法規範，但適用對象仍以公立學校教師為主，未納入私立學校教師；四、在人口結構高齡化與政府財政能力減弱的背景下，各國學校教師退休金制度均出現改革趨勢；五、各國對於教師退撫制度亦多訂有專法規範，但臺灣和韓國採取「公私兩制」，英國和日本則採取「公私一制」方式。並提出以下建議供參考：一、在教師待遇制度方面，學術研究費已失去實質功能，建議將學術研究加給納入本薪中；二、在教師退撫制度方面， 建議思考使私立學校教師適用勞工退休金條例及勞工保險條例。

　　The Teacher Remuneration Act in Taiwan was promulgated on June, 2015, further improving the existent system through legal protection. The Act states that the salary of teachers in private schools should be consistent with that of teachers in public schools, but regulations regarding allowances (i.e., occupational, academic research, and regional allowances) have only been stipulated for public school teachers. Currently, allowances for private school teachers in Taiwan are determined individually by each school. Thus, several teacher associations have actively advocated that the government should enforce consistent regulations to determine allowances for teachers in both private and public schools, thereby guaranteeing the rights of private school teachers. Moreover, because of the insufficient revenue in the pension fund for education staff, reforming the current public service pension system became a major focus of the newly elected government. According to the aforementioned assertions, this study examined the current regulations and implementation of remuneration and pension systems of public and private school teachers in major countries, and compared these systems with that implemented in Taiwan, thereby providing references for formulating subsequent related policies.