年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度

2018 107 106 現金流量分析表 12.00% 3.922% 88,690,335 108 120

CA11 -1
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 27,097,016,158 13,898,890,856 40,995,907,014 29,967,721,113 11,028,185,901 359,935,809,776 293,291 124,325 104
2016 105 -1 359,935,809,776 27,234,921,364 14,294,691,376 41,529,612,740 32,371,972,127 9,157,640,613 369,093,450,389 293,700 129,204 105
2017 106 0 369,093,450,389 27,290,126,679 14,604,024,853 41,894,151,532 35,275,784,834 6,618,366,698 375,711,817,086 294,032 133,898 106
2018 107 1 375,711,817,086 27,328,035,297 14,803,630,536 42,131,665,833 38,570,142,690 3,561,523,143 379,273,340,229 294,282 138,621 107
2019 108 2 379,273,340,229 27,337,838,888 14,869,494,055 42,207,332,943 42,409,816,625 (202,483,682) 379,070,856,547 294,449 143,504 108
2020 109 3 379,070,856,547 27,335,300,780 14,771,992,881 42,107,293,661 46,877,369,851 (4,770,076,190) 374,300,780,356 294,546 148,240 109
2021 110 4 374,300,780,356 27,292,362,279 14,482,184,415 41,774,546,694 51,784,702,243 (10,010,155,549) 364,290,624,807 294,579 153,041 110
2022 111 5 364,290,624,807 27,268,983,999 14,048,019,939 41,317,003,938 53,449,236,664 (12,132,232,726) 352,158,392,081 294,549 157,479 111
2023 112 6 352,158,392,081 27,343,647,721 13,461,092,591 40,804,740,312 58,605,802,316 (17,801,062,004) 334,357,330,078 294,457 161,791 112
2024 113 7 334,357,330,078 27,394,749,763 12,636,089,113 40,030,838,876 64,304,954,274 (24,274,115,398) 310,083,214,680 294,302 166,151 113
2025 114 8 310,083,214,680 27,393,949,759 11,578,868,452 38,972,818,211 68,616,956,537 (29,644,138,326) 280,439,076,354 294,076 170,439 114
2026 115 9 280,439,076,354 27,397,299,917 10,310,329,140 37,707,629,057 72,758,995,619 (35,051,366,562) 245,387,709,792 293,774 174,319 115
2027 116 10 245,387,709,792 27,401,535,164 8,824,944,347 36,226,479,511 76,929,737,421 (40,703,257,910) 204,684,451,881 293,388 177,829 116
2028 117 11 204,684,451,881 27,416,628,250 7,121,450,960 34,538,079,210 80,712,983,995 (46,174,904,785) 158,509,547,097 292,912 181,123 117
2029 118 12 158,509,547,097 27,441,598,871 5,187,433,270 32,629,032,141 85,089,029,565 (52,459,997,424) 106,049,549,673 292,337 183,796 118
2030 119 13 106,049,549,673 27,474,982,964 3,000,765,318 30,475,748,282 89,535,816,409 (59,060,068,127) 46,989,481,546 291,657 186,087 119
2031 120 14 46,989,481,546 27,511,546,163 556,133,948 28,067,680,111 93,683,811,840 (65,616,131,729) (18,626,650,183) 290,866 187,593 120
2032 121 15 (18,626,650,183) 27,570,335,025 0 27,570,335,025 97,947,329,879 (70,376,994,854) (89,003,645,037) 289,959 188,449 121
2033 122 16 (89,003,645,037) 27,632,352,914 0 27,632,352,914 101,531,461,369 (73,899,108,455) (162,902,753,492) 288,934 189,135 122
2034 123 17 (162,902,753,492) 27,681,510,041 0 27,681,510,041 105,638,859,328 (77,957,349,287) (240,860,102,779) 287,787 189,588 123
2035 124 18 (240,860,102,779) 27,703,693,733 0 27,703,693,733 109,448,438,457 (81,744,744,724) (322,604,847,503) 286,519 189,637 124
2036 125 19 (322,604,847,503) 27,066,198,218 0 27,066,198,218 112,591,323,273 (85,525,125,055) (408,129,972,558) 285,128 189,562 125
2037 126 20 (408,129,972,558) 27,154,991,853 0 27,154,991,853 116,084,736,822 (88,929,744,969) (497,059,717,527) 283,616 189,146 126
2038 127 21 (497,059,717,527) 27,231,846,003 0 27,231,846,003 118,695,933,210 (91,464,087,207) (588,523,804,734) 281,987 188,575 127
2039 128 22 (588,523,804,734) 27,313,484,849 0 27,313,484,849 120,619,330,266 (93,305,845,417) (681,829,650,151) 280,245 187,828 128
2040 129 23 (681,829,650,151) 27,359,873,675 0 27,359,873,675 122,194,773,418 (94,834,899,743) (776,664,549,894) 278,397 186,783 129
2041 130 24 (776,664,549,894) 27,394,886,064 0 27,394,886,064 123,121,769,515 (95,726,883,451) (872,391,433,345) 276,449 185,538 130
2042 131 25 (872,391,433,345) 27,389,354,065 0 27,389,354,065 123,945,892,059 (96,556,537,994) (968,947,971,339) 274,410 183,835 131
2043 132 26 (968,947,971,339) 27,334,804,473 0 27,334,804,473 127,372,701,108 (100,037,896,635) (1,068,985,867,974) 272,282 182,036 132
2044 133 27 (1,068,985,867,974) 27,240,925,927 0 27,240,925,927 128,771,364,740 (101,530,438,813) (1,170,516,306,787) 270,067 179,939 133
2045 134 28 (1,170,516,306,787) 27,135,806,560 0 27,135,806,560 130,282,063,881 (103,146,257,321) (1,273,662,564,108) 267,770 177,531 134
2046 135 29 (1,273,662,564,108) 27,000,667,873 0 27,000,667,873 131,075,407,640 (104,074,739,767) (1,377,737,303,875) 265,393 174,980 135
2047 136 30 (1,377,737,303,875) 26,838,606,642 0 26,838,606,642 131,672,690,364 (104,834,083,722) (1,482,571,387,597) 262,943 172,231 136
2048 137 31 (1,482,571,387,597) 26,642,723,062 0 26,642,723,062 133,104,786,779 (106,462,063,717) (1,589,033,451,314) 260,427 170,078 137
2049 138 32 (1,589,033,451,314) 26,421,971,588 0 26,421,971,588 134,162,822,077 (107,740,850,489) (1,696,774,301,803) 257,855 167,814 138
2050 139 33 (1,696,774,301,803) 26,229,189,605 0 26,229,189,605 134,980,584,342 (108,751,394,737) (1,805,525,696,540) 255,232 165,369 139
2051 140 34 (1,805,525,696,540) 26,088,662,489 0 26,088,662,489 135,405,185,166 (109,316,522,677) (1,914,842,219,217) 252,567 162,814 140
2052 141 35 (1,914,842,219,217) 25,929,417,067 0 25,929,417,067 135,549,693,840 (109,620,276,773) (2,024,462,495,990) 249,863 160,259 141
2053 142 36 (2,024,462,495,990) 25,734,556,299 0 25,734,556,299 136,045,739,048 (110,311,182,749) (2,134,773,678,739) 247,126 158,233 142
2054 143 37 (2,134,773,678,739) 25,514,859,238 0 25,514,859,238 136,277,686,260 (110,762,827,022) (2,245,536,505,761) 244,360 156,216 143
2055 144 38 (2,245,536,505,761) 25,233,641,341 0 25,233,641,341 136,264,526,449 (111,030,885,108) (2,356,567,390,869) 241,571 154,280 144
2056 145 39 (2,356,567,390,869) 25,033,980,217 0 25,033,980,217 136,131,657,822 (111,097,677,605) (2,467,665,068,474) 238,763 152,465 145
2057 146 40 (2,467,665,068,474) 24,816,742,132 0 24,816,742,132 135,910,129,343 (111,093,387,211) (2,578,758,455,685) 235,935 150,833 146
2058 147 41 (2,578,758,455,685) 24,583,213,010 0 24,583,213,010 136,010,913,709 (111,427,700,699) (2,690,186,156,384) 233,088 149,696 147
2059 148 42 (2,690,186,156,384) 24,362,402,065 0 24,362,402,065 136,069,869,406 (111,707,467,341) (2,801,893,623,725) 230,225 148,642 148
2060 149 43 (2,801,893,623,725) 24,134,459,015 0 24,134,459,015 135,965,554,288 (111,831,095,273) (2,913,724,718,998) 227,345 147,639 149
2061 150 44 (2,913,724,718,998) 23,902,947,966 0 23,902,947,966 135,732,136,576 (111,829,188,610) (3,025,553,907,608) 224,447 146,760 150
2062 151 45 (3,025,553,907,608) 23,670,550,832 0 23,670,550,832 135,641,007,218 (111,970,456,386) (3,137,524,363,994) 221,586 146,001 151
2063 152 46 (3,137,524,363,994) 23,440,957,912 0 23,440,957,912 135,537,399,778 (112,096,441,866) (3,249,620,805,860) 218,761 145,342 152
2064 153 47 (3,249,620,805,860) 23,218,111,364 0 23,218,111,364 135,390,727,754 (112,172,616,390) (3,361,793,422,250) 215,972 144,748 153
2065 154 48 (3,361,793,422,250) 23,288,926,604 0 23,288,926,604 135,390,727,755 (112,101,801,151) (3,473,895,223,401) 215,972 144,748 154
2066 155 49 (3,473,895,223,401) 23,359,957,830 0 23,359,957,830 135,390,727,756 (112,030,769,926) (3,585,925,993,327) 215,972 144,748 155
2067 156 50 (3,585,925,993,327) 23,431,205,701 0 23,431,205,701 135,390,727,757 (111,959,522,056) (3,697,885,515,383) 215,972 144,748 156
2068 157 51 (3,697,885,515,383) 23,502,670,879 0 23,502,670,879 135,390,727,758 (111,888,056,879) (3,809,773,572,263) 215,972 144,748 157
2069 158 52 (3,809,773,572,263) 23,574,354,025 0 23,574,354,025 135,390,727,759 (111,816,373,734) (3,921,589,945,997) 215,972 144,748 158
2070 159 53 (3,921,589,945,997) 23,646,255,805 0 23,646,255,805 135,390,727,760 (111,744,471,955) (4,033,334,417,952) 215,972 144,748 159
2071 160 54 (4,033,334,417,952) 23,718,376,885 0 23,718,376,885 135,390,727,761 (111,672,350,876) (4,145,006,768,829) 215,972 144,748 160
2072 161 55 (4,145,006,768,829) 23,790,717,934 0 23,790,717,934 135,390,727,762 (111,600,009,828) (4,256,606,778,656) 215,972 144,748 161
2073 162 56 (4,256,606,778,656) 23,863,279,624 0 23,863,279,624 135,390,727,763 (111,527,448,139) (4,368,134,226,796) 215,972 144,748 162
2074 163 57 (4,368,134,226,796) 23,936,062,627 0 23,936,062,627 135,390,727,764 (111,454,665,137) (4,479,588,891,933) 215,972 144,748 163
2075 164 58 (4,479,588,891,933) 24,009,067,618 0 24,009,067,618 135,390,727,765 (111,381,660,147) (4,590,970,552,080) 215,972 144,748 164
2076 165 59 (4,590,970,552,080) 24,082,295,274 0 24,082,295,274 135,390,727,766 (111,308,432,492) (4,702,278,984,572) 215,972 144,748 165
2077 166 60 (4,702,278,984,572) 24,155,746,275 0 24,155,746,275 135,390,727,767 (111,234,981,492) (4,813,513,966,064) 215,972 144,748 166
2078 167 61 (4,813,513,966,064) 24,229,421,301 0 24,229,421,301 135,390,727,768 (111,161,306,467) (4,924,675,272,532) 215,972 144,748 167
2079 168 62 (4,924,675,272,532) 24,303,321,036 0 24,303,321,036 135,390,727,769 (111,087,406,733) (5,035,762,679,265) 215,972 144,748 168
2080 169 63 (5,035,762,679,265) 24,377,446,165 0 24,377,446,165 135,390,727,770 (111,013,281,605) (5,146,775,960,870) 215,972 144,748 169
2081 170 64 (5,146,775,960,870) 24,451,797,376 0 24,451,797,376 135,390,727,771 (110,938,930,395) (5,257,714,891,265) 215,972 144,748 170
2082 171 65 (5,257,714,891,265) 24,526,375,358 0 24,526,375,358 135,390,727,772 (110,864,352,414) (5,368,579,243,680) 215,972 144,748 171
2083 172 66 (5,368,579,243,680) 24,601,180,803 0 24,601,180,803 135,390,727,773 (110,789,546,970) (5,479,368,790,650) 215,972 144,748 172
2084 173 67 (5,479,368,790,650) 24,676,214,404 0 24,676,214,404 135,390,727,774 (110,714,513,370) (5,590,083,304,020) 215,972 144,748 173
2085 174 68 (5,590,083,304,020) 24,751,476,858 0 24,751,476,858 135,390,727,775 (110,639,250,917) (5,700,722,554,937) 215,972 144,748 174
2086 175 69 (5,700,722,554,937) 24,826,968,862 0 24,826,968,862 135,390,727,776 (110,563,758,914) (5,811,286,313,851) 215,972 144,748 175
2087 176 70 (5,811,286,313,851) 24,902,691,117 0 24,902,691,117 135,390,727,777 (110,488,036,660) (5,921,774,350,511) 215,972 144,748 176
2088 177 71 (5,921,774,350,511) 24,978,644,325 0 24,978,644,325 135,390,727,778 (110,412,083,453) (6,032,186,433,963) 215,972 144,748 177
2089 178 72 (6,032,186,433,963) 25,054,829,190 0 25,054,829,190 135,390,727,779 (110,335,898,589) (6,142,522,332,552) 215,972 144,748 178
2090 179 73 (6,142,522,332,552) 25,131,246,419 0 25,131,246,419 135,390,727,780 (110,259,481,361) (6,252,781,813,912) 215,972 144,748 179
2091 180 74 (6,252,781,813,912) 25,207,896,721 0 25,207,896,721 135,390,727,781 (110,182,831,060) (6,362,964,644,972) 215,972 144,748 180
2092 181 75 (6,362,964,644,972) 25,284,780,806 0 25,284,780,806 135,390,727,782 (110,105,946,976) (6,473,070,591,948) 215,972 144,748 181
2093 182 76 (6,473,070,591,948) 25,361,899,388 0 25,361,899,388 135,390,727,783 (110,028,828,395) (6,583,099,420,344) 215,972 144,748 182
2094 183 77 (6,583,099,420,344) 25,439,253,181 0 25,439,253,181 135,390,727,784 (109,951,474,603) (6,693,050,894,947) 215,972 144,748 183
2095 184 78 (6,693,050,894,947) 25,516,842,903 0 25,516,842,903 135,390,727,785 (109,873,884,882) (6,802,924,779,829) 215,972 144,748 184
2096 185 79 (6,802,924,779,829) 25,594,669,274 0 25,594,669,274 135,390,727,786 (109,796,058,512) (6,912,720,838,342) 215,972 144,748 185
2097 186 80 (6,912,720,838,342) 25,672,733,015 0 25,672,733,015 135,390,727,787 (109,717,994,772) (7,022,438,833,114) 215,972 144,748 186
2098 187 81 (7,022,438,833,114) 25,751,034,851 0 25,751,034,851 135,390,727,788 (109,639,692,937) (7,132,078,526,051) 215,972 144,748 187
2099 188 82 (7,132,078,526,051) 25,829,575,507 0 25,829,575,507 135,390,727,789 (109,561,152,282) (7,241,639,678,333) 215,972 144,748 188
2100 189 83 (7,241,639,678,333) 25,908,355,712 0 25,908,355,712 135,390,727,790 (109,482,372,078) (7,351,122,050,411) 215,972 144,748 189
2101 190 84 (7,351,122,050,411) 25,987,376,197 0 25,987,376,197 135,390,727,791 (109,403,351,594) (7,460,525,402,005) 215,972 144,748 190
2102 191 85 (7,460,525,402,005) 26,066,637,695 0 26,066,637,695 135,390,727,792 (109,324,090,097) (7,569,849,492,102) 215,972 144,748 191
2103 192 86 (7,569,849,492,102) 26,146,140,940 0 26,146,140,940 135,390,727,793 (109,244,586,853) (7,679,094,078,955) 215,972 144,748 192
2104 193 87 (7,679,094,078,955) 26,225,886,669 0 26,225,886,669 135,390,727,794 (109,164,841,125) (7,788,258,920,080) 215,972 144,748 193
2105 194 88 (7,788,258,920,080) 26,305,875,624 0 26,305,875,624 135,390,727,795 (109,084,852,171) (7,897,343,772,251) 215,972 144,748 194
2106 195 89 (7,897,343,772,251) 26,386,108,544 0 26,386,108,544 135,390,727,796 (109,004,619,252) (8,006,348,391,503) 215,972 144,748 195
2107 196 90 (8,006,348,391,503) 26,466,586,175 0 26,466,586,175 135,390,727,797 (108,924,141,622) (8,115,272,533,124) 215,972 144,748 196
2108 197 91 (8,115,272,533,124) 26,547,309,263 0 26,547,309,263 135,390,727,798 (108,843,418,535) (8,224,115,951,659) 215,972 144,748 197
2109 198 92 (8,224,115,951,659) 26,628,278,557 0 26,628,278,557 135,390,727,799 (108,762,449,242) (8,332,878,400,901) 215,972 144,748 198
2110 199 93 (8,332,878,400,901) 26,709,494,806 0 26,709,494,806 135,390,727,800 (108,681,232,994) (8,441,559,633,895) 215,972 144,748 199
2111 200 94 (8,441,559,633,895) 26,790,958,765 0 26,790,958,765 135,390,727,801 (108,599,769,036) (8,550,159,402,931) 215,972 144,748 200
2112 201 95 (8,550,159,402,931) 26,872,671,190 0 26,872,671,190 135,390,727,802 (108,518,056,612) (8,658,677,459,543) 215,972 144,748 201
2113 202 96 (8,658,677,459,543) 26,954,632,837 0 26,954,632,837 135,390,727,803 (108,436,094,966) (8,767,113,554,510) 215,972 144,748 202
2114 203 97 (8,767,113,554,510) 27,036,844,467 0 27,036,844,467 135,390,727,804 (108,353,883,337) (8,875,467,437,847) 215,972 144,748 203
2115 204 98 (8,875,467,437,847) 27,119,306,842 0 27,119,306,842 135,390,727,805 (108,271,420,963) (8,983,738,858,809) 215,972 144,748 204
2116 205 99 (8,983,738,858,809) 27,202,020,728 0 27,202,020,728 135,390,727,806 (108,188,707,078) (9,091,927,565,887) 215,972 144,748 205
2117 206 100 (9,091,927,565,887) 27,284,986,892 0 27,284,986,892 135,390,727,807 (108,105,740,915) (9,200,033,306,803) 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 15.00% 3.922% 88,690,335 110 123
CA12 -1
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 33,871,270,198 14,034,375,937 47,905,646,134 29,967,721,113 17,937,925,021 366,845,548,896 293,291 124,325 104
2016 105 -1 366,845,548,896 34,043,651,705 14,707,255,548 48,750,907,253 32,371,972,127 16,378,935,126 383,224,484,022 293,700 129,204 105
2017 106 0 383,224,484,022 34,112,658,349 15,305,716,831 49,418,375,180 35,275,784,834 14,142,590,346 397,367,074,368 294,032 133,898 106
2018 107 1 397,367,074,368 34,160,044,121 15,806,481,003 49,966,525,125 38,570,142,690 11,396,382,435 408,763,456,803 294,282 138,621 107
2019 108 2 408,763,456,803 34,172,298,610 16,185,787,912 50,358,086,522 42,409,816,625 7,948,269,897 416,711,726,699 294,449 143,504 108
2020 109 3 416,711,726,699 34,169,125,975 16,414,304,191 50,583,430,166 46,877,369,851 3,706,060,315 420,417,787,014 294,546 148,240 109
2021 110 4 420,417,787,014 34,115,452,849 16,463,326,493 50,578,779,342 51,784,702,243 (1,205,922,901) 419,211,864,113 294,579 153,041 110
2022 111 5 419,211,864,113 34,086,229,999 16,381,214,431 50,467,444,430 53,449,236,664 (2,981,792,234) 416,230,071,879 294,549 157,479 111
2023 112 6 416,230,071,879 34,179,559,651 16,160,678,022 50,340,237,673 58,605,802,316 (8,265,564,643) 407,964,507,236 294,457 161,791 112
2024 113 7 407,964,507,236 34,243,437,204 15,717,349,948 49,960,787,152 64,304,954,274 (14,344,167,122) 393,620,340,114 294,302 166,151 113
2025 114 8 393,620,340,114 34,242,437,199 15,057,323,218 49,299,760,417 68,616,956,537 (19,317,196,120) 374,303,143,993 294,076 170,439 114
2026 115 9 374,303,143,993 34,246,624,896 14,201,878,345 48,448,503,242 72,758,995,619 (24,310,492,377) 349,992,651,616 293,774 174,319 115
2027 116 10 349,992,651,616 34,251,918,955 13,146,149,695 47,398,068,650 76,929,737,421 (29,531,668,771) 320,460,982,845 293,388 177,829 116
2028 117 11 320,460,982,845 34,270,785,313 11,889,595,340 46,160,380,653 80,712,983,995 (34,552,603,342) 285,908,379,503 292,912 181,123 117
2029 118 12 285,908,379,503 34,301,998,589 10,420,594,561 44,722,593,149 85,089,029,565 (40,366,436,416) 245,541,943,088 292,337 183,796 118
2030 119 13 245,541,943,088 34,343,728,705 8,717,835,969 43,061,564,674 89,535,816,409 (46,474,251,735) 199,067,691,353 291,657 186,087 119
2031 120 14 199,067,691,353 34,389,432,704 6,776,820,071 41,166,252,775 93,683,811,840 (52,517,559,065) 146,550,132,288 290,866 187,593 120
2032 121 15 146,550,132,288 34,462,918,781 4,592,317,070 39,055,235,851 97,947,329,879 (58,892,094,028) 87,658,038,260 289,959 188,449 121
2033 122 16 87,658,038,260 34,540,441,143 2,166,501,126 36,706,942,268 101,531,461,369 (64,824,519,101) 22,833,519,160 288,934 189,135 122
2034 123 17 22,833,519,160 34,601,887,551 0 34,601,887,551 105,638,859,328 (71,036,971,777) (48,203,452,617) 287,787 189,588 123
2035 124 18 (48,203,452,617) 34,629,617,166 0 34,629,617,166 109,448,438,457 (74,818,821,291) (123,022,273,908) 286,519 189,637 124
2036 125 19 (123,022,273,908) 33,832,747,773 0 33,832,747,773 112,591,323,273 (78,758,575,501) (201,780,849,408) 285,128 189,562 125
2037 126 20 (201,780,849,408) 33,943,739,816 0 33,943,739,816 116,084,736,822 (82,140,997,006) (283,921,846,414) 283,616 189,146 126
2038 127 21 (283,921,846,414) 34,039,807,504 0 34,039,807,504 118,695,933,210 (84,656,125,706) (368,577,972,120) 281,987 188,575 127
2039 128 22 (368,577,972,120) 34,141,856,061 0 34,141,856,061 120,619,330,266 (86,477,474,205) (455,055,446,325) 280,245 187,828 128
2040 129 23 (455,055,446,325) 34,199,842,094 0 34,199,842,094 122,194,773,418 (87,994,931,324) (543,050,377,649) 278,397 186,783 129
2041 130 24 (543,050,377,649) 34,243,607,580 0 34,243,607,580 123,121,769,515 (88,878,161,935) (631,928,539,584) 276,449 185,538 130
2042 131 25 (631,928,539,584) 34,236,692,581 0 34,236,692,581 123,945,892,059 (89,709,199,478) (721,637,739,062) 274,410 183,835 131
2043 132 26 (721,637,739,062) 34,168,505,591 0 34,168,505,591 127,372,701,108 (93,204,195,517) (814,841,934,579) 272,282 182,036 132
2044 133 27 (814,841,934,579) 34,051,157,409 0 34,051,157,409 128,771,364,740 (94,720,207,331) (909,562,141,910) 270,067 179,939 133
2045 134 28 (909,562,141,910) 33,919,758,200 0 33,919,758,200 130,282,063,881 (96,362,305,681) (1,005,924,447,591) 267,770 177,531 134
2046 135 29 (1,005,924,447,591) 33,750,834,841 0 33,750,834,841 131,075,407,640 (97,324,572,799) (1,103,249,020,390) 265,393 174,980 135
2047 136 30 (1,103,249,020,390) 33,548,258,303 0 33,548,258,303 131,672,690,364 (98,124,432,062) (1,201,373,452,451) 262,943 172,231 136
2048 137 31 (1,201,373,452,451) 33,303,403,828 0 33,303,403,828 133,104,786,779 (99,801,382,952) (1,301,174,835,403) 260,427 170,078 137
2049 138 32 (1,301,174,835,403) 33,027,464,485 0 33,027,464,485 134,162,822,077 (101,135,357,592) (1,402,310,192,995) 257,855 167,814 138
2050 139 33 (1,402,310,192,995) 32,786,487,006 0 32,786,487,006 134,980,584,342 (102,194,097,336) (1,504,504,290,331) 255,232 165,369 139
2051 140 34 (1,504,504,290,331) 32,610,828,111 0 32,610,828,111 135,405,185,166 (102,794,357,055) (1,607,298,647,385) 252,567 162,814 140
2052 141 35 (1,607,298,647,385) 32,411,771,334 0 32,411,771,334 135,549,693,840 (103,137,922,506) (1,710,436,569,892) 249,863 160,259 141
2053 142 36 (1,710,436,569,892) 32,168,195,374 0 32,168,195,374 136,045,739,048 (103,877,543,674) (1,814,314,113,566) 247,126 158,233 142
2054 143 37 (1,814,314,113,566) 31,893,574,048 0 31,893,574,048 136,277,686,260 (104,384,112,213) (1,918,698,225,778) 244,360 156,216 143
2055 144 38 (1,918,698,225,778) 31,542,051,676 0 31,542,051,676 136,264,526,449 (104,722,474,773) (2,023,420,700,551) 241,571 154,280 144
2056 145 39 (2,023,420,700,551) 31,292,475,271 0 31,292,475,271 136,131,657,822 (104,839,182,551) (2,128,259,883,102) 238,763 152,465 145
2057 146 40 (2,128,259,883,102) 31,020,927,665 0 31,020,927,665 135,910,129,343 (104,889,201,678) (2,233,149,084,780) 235,935 150,833 146
2058 147 41 (2,233,149,084,780) 30,729,016,263 0 30,729,016,263 136,010,913,709 (105,281,897,447) (2,338,430,982,226) 233,088 149,696 147
2059 148 42 (2,338,430,982,226) 30,453,002,581 0 30,453,002,581 136,069,869,406 (105,616,866,825) (2,444,047,849,051) 230,225 148,642 148
2060 149 43 (2,444,047,849,051) 30,168,073,769 0 30,168,073,769 135,965,554,288 (105,797,480,519) (2,549,845,329,570) 227,345 147,639 149
2061 150 44 (2,549,845,329,570) 29,878,684,958 0 29,878,684,958 135,732,136,576 (105,853,451,619) (2,655,698,781,189) 224,447 146,760 150
2062 151 45 (2,655,698,781,189) 29,588,188,540 0 29,588,188,540 135,641,007,218 (106,052,818,678) (2,761,751,599,867) 221,586 146,001 151
2063 152 46 (2,761,751,599,867) 29,301,197,390 0 29,301,197,390 135,537,399,778 (106,236,202,388) (2,867,987,802,255) 218,761 145,342 152
2064 153 47 (2,867,987,802,255) 29,022,639,205 0 29,022,639,205 135,390,727,754 (106,368,088,549) (2,974,355,890,804) 215,972 144,748 153
2065 154 48 (2,974,355,890,804) 29,111,158,255 0 29,111,158,255 135,390,727,755 (106,279,569,500) (3,080,635,460,304) 215,972 144,748 154
2066 155 49 (3,080,635,460,304) 29,199,947,287 0 29,199,947,287 135,390,727,756 (106,190,780,469) (3,186,826,240,773) 215,972 144,748 155
2067 156 50 (3,186,826,240,773) 29,289,007,126 0 29,289,007,126 135,390,727,757 (106,101,720,631) (3,292,927,961,404) 215,972 144,748 156
2068 157 51 (3,292,927,961,404) 29,378,338,598 0 29,378,338,598 135,390,727,758 (106,012,389,160) (3,398,940,350,563) 215,972 144,748 157
2069 158 52 (3,398,940,350,563) 29,467,942,531 0 29,467,942,531 135,390,727,759 (105,922,785,228) (3,504,863,135,791) 215,972 144,748 158
2070 159 53 (3,504,863,135,791) 29,557,819,756 0 29,557,819,756 135,390,727,760 (105,832,908,004) (3,610,696,043,796) 215,972 144,748 159
2071 160 54 (3,610,696,043,796) 29,647,971,106 0 29,647,971,106 135,390,727,761 (105,742,756,655) (3,716,438,800,451) 215,972 144,748 160
2072 161 55 (3,716,438,800,451) 29,738,397,418 0 29,738,397,418 135,390,727,762 (105,652,330,344) (3,822,091,130,795) 215,972 144,748 161
2073 162 56 (3,822,091,130,795) 29,829,099,530 0 29,829,099,530 135,390,727,763 (105,561,628,233) (3,927,652,759,028) 215,972 144,748 162
2074 163 57 (3,927,652,759,028) 29,920,078,283 0 29,920,078,283 135,390,727,764 (105,470,649,481) (4,033,123,408,509) 215,972 144,748 163
2075 164 58 (4,033,123,408,509) 30,011,334,522 0 30,011,334,522 135,390,727,765 (105,379,393,243) (4,138,502,801,752) 215,972 144,748 164
2076 165 59 (4,138,502,801,752) 30,102,869,093 0 30,102,869,093 135,390,727,766 (105,287,858,673) (4,243,790,660,425) 215,972 144,748 165
2077 166 60 (4,243,790,660,425) 30,194,682,843 0 30,194,682,843 135,390,727,767 (105,196,044,924) (4,348,986,705,349) 215,972 144,748 166
2078 167 61 (4,348,986,705,349) 30,286,776,626 0 30,286,776,626 135,390,727,768 (105,103,951,142) (4,454,090,656,491) 215,972 144,748 167
2079 168 62 (4,454,090,656,491) 30,379,151,295 0 30,379,151,295 135,390,727,769 (105,011,576,474) (4,559,102,232,965) 215,972 144,748 168
2080 169 63 (4,559,102,232,965) 30,471,807,706 0 30,471,807,706 135,390,727,770 (104,918,920,064) (4,664,021,153,029) 215,972 144,748 169
2081 170 64 (4,664,021,153,029) 30,564,746,720 0 30,564,746,720 135,390,727,771 (104,825,981,051) (4,768,847,134,080) 215,972 144,748 170
2082 171 65 (4,768,847,134,080) 30,657,969,197 0 30,657,969,197 135,390,727,772 (104,732,758,575) (4,873,579,892,655) 215,972 144,748 171
2083 172 66 (4,873,579,892,655) 30,751,476,003 0 30,751,476,003 135,390,727,773 (104,639,251,770) (4,978,219,144,425) 215,972 144,748 172
2084 173 67 (4,978,219,144,425) 30,845,268,005 0 30,845,268,005 135,390,727,774 (104,545,459,769) (5,082,764,604,194) 215,972 144,748 173
2085 174 68 (5,082,764,604,194) 30,939,346,072 0 30,939,346,072 135,390,727,775 (104,451,381,703) (5,187,215,985,897) 215,972 144,748 174
2086 175 69 (5,187,215,985,897) 31,033,711,078 0 31,033,711,078 135,390,727,776 (104,357,016,698) (5,291,573,002,595) 215,972 144,748 175
2087 176 70 (5,291,573,002,595) 31,128,363,897 0 31,128,363,897 135,390,727,777 (104,262,363,880) (5,395,835,366,475) 215,972 144,748 176
2088 177 71 (5,395,835,366,475) 31,223,305,407 0 31,223,305,407 135,390,727,778 (104,167,422,371) (5,500,002,788,847) 215,972 144,748 177
2089 178 72 (5,500,002,788,847) 31,318,536,488 0 31,318,536,488 135,390,727,779 (104,072,191,291) (5,604,074,980,138) 215,972 144,748 178
2090 179 73 (5,604,074,980,138) 31,414,058,024 0 31,414,058,024 135,390,727,780 (103,976,669,756) (5,708,051,649,893) 215,972 144,748 179
2091 180 74 (5,708,051,649,893) 31,509,870,901 0 31,509,870,901 135,390,727,781 (103,880,856,880) (5,811,932,506,773) 215,972 144,748 180
2092 181 75 (5,811,932,506,773) 31,605,976,008 0 31,605,976,008 135,390,727,782 (103,784,751,774) (5,915,717,258,547) 215,972 144,748 181
2093 182 76 (5,915,717,258,547) 31,702,374,234 0 31,702,374,234 135,390,727,783 (103,688,353,549) (6,019,405,612,096) 215,972 144,748 182
2094 183 77 (6,019,405,612,096) 31,799,066,476 0 31,799,066,476 135,390,727,784 (103,591,661,308) (6,122,997,273,404) 215,972 144,748 183
2095 184 78 (6,122,997,273,404) 31,896,053,629 0 31,896,053,629 135,390,727,785 (103,494,674,156) (6,226,491,947,561) 215,972 144,748 184
2096 185 79 (6,226,491,947,561) 31,993,336,592 0 31,993,336,592 135,390,727,786 (103,397,391,194) (6,329,889,338,755) 215,972 144,748 185
2097 186 80 (6,329,889,338,755) 32,090,916,269 0 32,090,916,269 135,390,727,787 (103,299,811,518) (6,433,189,150,273) 215,972 144,748 186
2098 187 81 (6,433,189,150,273) 32,188,793,563 0 32,188,793,563 135,390,727,788 (103,201,934,225) (6,536,391,084,498) 215,972 144,748 187
2099 188 82 (6,536,391,084,498) 32,286,969,384 0 32,286,969,384 135,390,727,789 (103,103,758,405) (6,639,494,842,903) 215,972 144,748 188
2100 189 83 (6,639,494,842,903) 32,385,444,640 0 32,385,444,640 135,390,727,790 (103,005,283,150) (6,742,500,126,052) 215,972 144,748 189
2101 190 84 (6,742,500,126,052) 32,484,220,246 0 32,484,220,246 135,390,727,791 (102,906,507,545) (6,845,406,633,597) 215,972 144,748 190
2102 191 85 (6,845,406,633,597) 32,583,297,118 0 32,583,297,118 135,390,727,792 (102,807,430,674) (6,948,214,064,271) 215,972 144,748 191
2103 192 86 (6,948,214,064,271) 32,682,676,174 0 32,682,676,174 135,390,727,793 (102,708,051,619) (7,050,922,115,889) 215,972 144,748 192
2104 193 87 (7,050,922,115,889) 32,782,358,337 0 32,782,358,337 135,390,727,794 (102,608,369,457) (7,153,530,485,347) 215,972 144,748 193
2105 194 88 (7,153,530,485,347) 32,882,344,530 0 32,882,344,530 135,390,727,795 (102,508,383,265) (7,256,038,868,612) 215,972 144,748 194
2106 195 89 (7,256,038,868,612) 32,982,635,681 0 32,982,635,681 135,390,727,796 (102,408,092,115) (7,358,446,960,727) 215,972 144,748 195
2107 196 90 (7,358,446,960,727) 33,083,232,719 0 33,083,232,719 135,390,727,797 (102,307,495,078) (7,460,754,455,805) 215,972 144,748 196
2108 197 91 (7,460,754,455,805) 33,184,136,579 0 33,184,136,579 135,390,727,798 (102,206,591,219) (7,562,961,047,024) 215,972 144,748 197
2109 198 92 (7,562,961,047,024) 33,285,348,196 0 33,285,348,196 135,390,727,799 (102,105,379,603) (7,665,066,426,627) 215,972 144,748 198
2110 199 93 (7,665,066,426,627) 33,386,868,508 0 33,386,868,508 135,390,727,800 (102,003,859,292) (7,767,070,285,919) 215,972 144,748 199
2111 200 94 (7,767,070,285,919) 33,488,698,457 0 33,488,698,457 135,390,727,801 (101,902,029,344) (7,868,972,315,264) 215,972 144,748 200
2112 201 95 (7,868,972,315,264) 33,590,838,987 0 33,590,838,987 135,390,727,802 (101,799,888,815) (7,970,772,204,079) 215,972 144,748 201
2113 202 96 (7,970,772,204,079) 33,693,291,046 0 33,693,291,046 135,390,727,803 (101,697,436,757) (8,072,469,640,836) 215,972 144,748 202
2114 203 97 (8,072,469,640,836) 33,796,055,584 0 33,796,055,584 135,390,727,804 (101,594,672,220) (8,174,064,313,056) 215,972 144,748 203
2115 204 98 (8,174,064,313,056) 33,899,133,553 0 33,899,133,553 135,390,727,805 (101,491,594,252) (8,275,555,907,308) 215,972 144,748 204
2116 205 99 (8,275,555,907,308) 34,002,525,910 0 34,002,525,910 135,390,727,806 (101,388,201,896) (8,376,944,109,204) 215,972 144,748 205
2117 206 100 (8,376,944,109,204) 34,106,233,614 0 34,106,233,614 135,390,727,807 (101,284,494,193) (8,478,228,603,396) 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 18.00% 3.922% 88,690,335 113 126
CA13 -1
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 40,645,524,237 14,169,861,018 54,815,385,255 29,967,721,113 24,847,664,142 373,755,288,017 293,291 124,325 104
2016 105 -1 373,755,288,017 40,852,382,046 15,119,819,719 55,972,201,765 32,371,972,127 23,600,229,638 397,355,517,655 293,700 129,204 105
2017 106 0 397,355,517,655 40,935,190,019 16,007,408,810 56,942,598,828 35,275,784,834 21,666,813,994 419,022,331,649 294,032 133,898 106
2018 107 1 419,022,331,649 40,992,052,946 16,809,331,471 57,801,384,417 38,570,142,690 19,231,241,727 438,253,573,376 294,282 138,621 107
2019 108 2 438,253,573,376 41,006,758,332 17,502,081,769 58,508,840,101 42,409,816,625 16,099,023,476 454,352,596,852 294,449 143,504 108
2020 109 3 454,352,596,852 41,002,951,170 18,056,615,501 59,059,566,671 46,877,369,851 12,182,196,820 466,534,793,672 294,546 148,240 109
2021 110 4 466,534,793,672 40,938,543,419 18,444,468,571 59,383,011,989 51,784,702,243 7,598,309,746 474,133,103,418 294,579 153,041 110
2022 111 5 474,133,103,418 40,903,475,999 18,714,408,924 59,617,884,922 53,449,236,664 6,168,648,258 480,301,751,676 294,549 157,479 111
2023 112 6 480,301,751,676 41,015,471,582 18,860,263,452 59,875,735,034 58,605,802,316 1,269,932,718 481,571,684,394 294,457 161,791 112
2024 113 7 481,571,684,394 41,092,124,645 18,798,610,783 59,890,735,428 64,304,954,274 (4,414,218,846) 477,157,465,548 294,302 166,151 113
2025 114 8 477,157,465,548 41,090,924,639 18,535,777,984 59,626,702,623 68,616,956,537 (8,990,253,914) 468,167,211,633 294,076 170,439 114
2026 115 9 468,167,211,633 41,095,949,876 18,093,427,551 59,189,377,426 72,758,995,619 (13,569,618,193) 454,597,593,440 293,774 174,319 115
2027 116 10 454,597,593,440 41,102,302,746 17,467,355,044 58,569,657,790 76,929,737,421 (18,360,079,631) 436,237,513,810 293,388 177,829 116
2028 117 11 436,237,513,810 41,124,942,375 16,657,739,720 57,782,682,095 80,712,983,995 (22,930,301,900) 413,307,211,910 292,912 181,123 117
2029 118 12 413,307,211,910 41,162,398,307 15,653,755,851 56,816,154,158 85,089,029,565 (28,272,875,407) 385,034,336,502 292,337 183,796 118
2030 119 13 385,034,336,502 41,212,474,446 14,434,906,621 55,647,381,067 89,535,816,409 (33,888,435,342) 351,145,901,160 291,657 186,087 119
2031 120 14 351,145,901,160 41,267,319,245 12,997,506,195 54,264,825,439 93,683,811,840 (39,418,986,401) 311,726,914,760 290,866 187,593 120
2032 121 15 311,726,914,760 41,355,502,538 11,337,240,044 52,692,742,581 97,947,329,879 (45,254,587,298) 266,472,327,462 289,959 188,449 121
2033 122 16 266,472,327,462 41,448,529,371 9,457,234,459 50,905,763,830 101,531,461,369 (50,625,697,539) 215,846,629,922 288,934 189,135 122
2034 123 17 215,846,629,922 41,522,265,062 7,351,533,312 48,873,798,373 105,638,859,328 (56,765,060,955) 159,081,568,967 287,787 189,588 123
2035 124 18 159,081,568,967 41,555,540,600 5,005,404,802 46,560,945,401 109,448,438,457 (62,887,493,056) 96,194,075,911 286,519 189,637 124
2036 125 19 96,194,075,911 40,599,297,327 2,407,922,518 43,007,219,845 112,591,323,273 (69,584,103,428) 26,609,972,483 285,128 189,562 125
2037 126 20 26,609,972,483 40,732,487,780 0 40,732,487,780 116,084,736,822 (75,352,249,043) (48,742,276,560) 283,616 189,146 126
2038 127 21 (48,742,276,560) 40,847,769,005 0 40,847,769,005 118,695,933,210 (77,848,164,206) (126,590,440,765) 281,987 188,575 127
2039 128 22 (126,590,440,765) 40,970,227,274 0 40,970,227,274 120,619,330,266 (79,649,102,993) (206,239,543,758) 280,245 187,828 128
2040 129 23 (206,239,543,758) 41,039,810,513 0 41,039,810,513 122,194,773,418 (81,154,962,906) (287,394,506,663) 278,397 186,783 129
2041 130 24 (287,394,506,663) 41,092,329,096 0 41,092,329,096 123,121,769,515 (82,029,440,419) (369,423,947,082) 276,449 185,538 130
2042 131 25 (369,423,947,082) 41,084,031,098 0 41,084,031,098 123,945,892,059 (82,861,860,962) (452,285,808,044) 274,410 183,835 131
2043 132 26 (452,285,808,044) 41,002,206,710 0 41,002,206,710 127,372,701,108 (86,370,494,399) (538,656,302,442) 272,282 182,036 132
2044 133 27 (538,656,302,442) 40,861,388,891 0 40,861,388,891 128,771,364,740 (87,909,975,850) (626,566,278,292) 270,067 179,939 133
2045 134 28 (626,566,278,292) 40,703,709,840 0 40,703,709,840 130,282,063,881 (89,578,354,041) (716,144,632,333) 267,770 177,531 134
2046 135 29 (716,144,632,333) 40,501,001,810 0 40,501,001,810 131,075,407,640 (90,574,405,831) (806,719,038,163) 265,393 174,980 135
2047 136 30 (806,719,038,163) 40,257,909,963 0 40,257,909,963 131,672,690,364 (91,414,780,401) (898,133,818,564) 262,943 172,231 136
2048 137 31 (898,133,818,564) 39,964,084,593 0 39,964,084,593 133,104,786,779 (93,140,702,186) (991,274,520,750) 260,427 170,078 137
2049 138 32 (991,274,520,750) 39,632,957,382 0 39,632,957,382 134,162,822,077 (94,529,864,695) (1,085,804,385,445) 257,855 167,814 138
2050 139 33 (1,085,804,385,445) 39,343,784,408 0 39,343,784,408 134,980,584,342 (95,636,799,935) (1,181,441,185,380) 255,232 165,369 139
2051 140 34 (1,181,441,185,380) 39,132,993,734 0 39,132,993,734 135,405,185,166 (96,272,191,433) (1,277,713,376,812) 252,567 162,814 140
2052 141 35 (1,277,713,376,812) 38,894,125,601 0 38,894,125,601 135,549,693,840 (96,655,568,240) (1,374,368,945,052) 249,863 160,259 141
2053 142 36 (1,374,368,945,052) 38,601,834,449 0 38,601,834,449 136,045,739,048 (97,443,904,600) (1,471,812,849,651) 247,126 158,233 142
2054 143 37 (1,471,812,849,651) 38,272,288,857 0 38,272,288,857 136,277,686,260 (98,005,397,403) (1,569,818,247,054) 244,360 156,216 143
2055 144 38 (1,569,818,247,054) 37,850,462,012 0 37,850,462,012 136,264,526,449 (98,414,064,438) (1,668,232,311,492) 241,571 154,280 144
2056 145 39 (1,668,232,311,492) 37,550,970,326 0 37,550,970,326 136,131,657,822 (98,580,687,497) (1,766,812,998,988) 238,763 152,465 145
2057 146 40 (1,766,812,998,988) 37,225,113,198 0 37,225,113,198 135,910,129,343 (98,685,016,145) (1,865,498,015,133) 235,935 150,833 146
2058 147 41 (1,865,498,015,133) 36,874,819,515 0 36,874,819,515 136,010,913,709 (99,136,094,194) (1,964,634,109,327) 233,088 149,696 147
2059 148 42 (1,964,634,109,327) 36,543,603,098 0 36,543,603,098 136,069,869,406 (99,526,266,309) (2,064,160,375,636) 230,225 148,642 148
2060 149 43 (2,064,160,375,636) 36,201,688,523 0 36,201,688,523 135,965,554,288 (99,763,865,766) (2,163,924,241,401) 227,345 147,639 149
2061 150 44 (2,163,924,241,401) 35,854,421,949 0 35,854,421,949 135,732,136,576 (99,877,714,627) (2,263,801,956,028) 224,447 146,760 150
2062 151 45 (2,263,801,956,028) 35,505,826,248 0 35,505,826,248 135,641,007,218 (100,135,180,970) (2,363,937,136,998) 221,586 146,001 151
2063 152 46 (2,363,937,136,998) 35,161,436,868 0 35,161,436,868 135,537,399,778 (100,375,962,910) (2,464,313,099,908) 218,761 145,342 152
2064 153 47 (2,464,313,099,908) 34,827,167,046 0 34,827,167,046 135,390,727,754 (100,563,560,708) (2,564,876,660,616) 215,972 144,748 153
2065 154 48 (2,564,876,660,616) 34,933,389,905 0 34,933,389,905 135,390,727,755 (100,457,337,850) (2,665,333,998,466) 215,972 144,748 154
2066 155 49 (2,665,333,998,466) 35,039,936,745 0 35,039,936,745 135,390,727,756 (100,350,791,011) (2,765,684,789,477) 215,972 144,748 155
2067 156 50 (2,765,684,789,477) 35,146,808,552 0 35,146,808,552 135,390,727,757 (100,243,919,205) (2,865,928,708,682) 215,972 144,748 156
2068 157 51 (2,865,928,708,682) 35,254,006,318 0 35,254,006,318 135,390,727,758 (100,136,721,440) (2,966,065,430,122) 215,972 144,748 157
2069 158 52 (2,966,065,430,122) 35,361,531,037 0 35,361,531,037 135,390,727,759 (100,029,196,722) (3,066,094,626,844) 215,972 144,748 158
2070 159 53 (3,066,094,626,844) 35,469,383,707 0 35,469,383,707 135,390,727,760 (99,921,344,053) (3,166,015,970,897) 215,972 144,748 159
2071 160 54 (3,166,015,970,897) 35,577,565,327 0 35,577,565,327 135,390,727,761 (99,813,162,434) (3,265,829,133,331) 215,972 144,748 160
2072 161 55 (3,265,829,133,331) 35,686,076,901 0 35,686,076,901 135,390,727,762 (99,704,650,861) (3,365,533,784,192) 215,972 144,748 161
2073 162 56 (3,365,533,784,192) 35,794,919,436 0 35,794,919,436 135,390,727,763 (99,595,808,327) (3,465,129,592,519) 215,972 144,748 162
2074 163 57 (3,465,129,592,519) 35,904,093,940 0 35,904,093,940 135,390,727,764 (99,486,633,824) (3,564,616,226,343) 215,972 144,748 163
2075 164 58 (3,564,616,226,343) 36,013,601,427 0 36,013,601,427 135,390,727,765 (99,377,126,338) (3,663,993,352,681) 215,972 144,748 164
2076 165 59 (3,663,993,352,681) 36,123,442,911 0 36,123,442,911 135,390,727,766 (99,267,284,855) (3,763,260,637,536) 215,972 144,748 165
2077 166 60 (3,763,260,637,536) 36,233,619,412 0 36,233,619,412 135,390,727,767 (99,157,108,355) (3,862,417,745,891) 215,972 144,748 166
2078 167 61 (3,862,417,745,891) 36,344,131,951 0 36,344,131,951 135,390,727,768 (99,046,595,817) (3,961,464,341,708) 215,972 144,748 167
2079 168 62 (3,961,464,341,708) 36,454,981,554 0 36,454,981,554 135,390,727,769 (98,935,746,215) (4,060,400,087,923) 215,972 144,748 168
2080 169 63 (4,060,400,087,923) 36,566,169,247 0 36,566,169,247 135,390,727,770 (98,824,558,523) (4,159,224,646,446) 215,972 144,748 169
2081 170 64 (4,159,224,646,446) 36,677,696,064 0 36,677,696,064 135,390,727,771 (98,713,031,707) (4,257,937,678,154) 215,972 144,748 170
2082 171 65 (4,257,937,678,154) 36,789,563,037 0 36,789,563,037 135,390,727,772 (98,601,164,735) (4,356,538,842,889) 215,972 144,748 171
2083 172 66 (4,356,538,842,889) 36,901,771,204 0 36,901,771,204 135,390,727,773 (98,488,956,569) (4,455,027,799,458) 215,972 144,748 172
2084 173 67 (4,455,027,799,458) 37,014,321,606 0 37,014,321,606 135,390,727,774 (98,376,406,168) (4,553,404,205,626) 215,972 144,748 173
2085 174 68 (4,553,404,205,626) 37,127,215,287 0 37,127,215,287 135,390,727,775 (98,263,512,488) (4,651,667,718,115) 215,972 144,748 174
2086 175 69 (4,651,667,718,115) 37,240,453,293 0 37,240,453,293 135,390,727,776 (98,150,274,483) (4,749,817,992,597) 215,972 144,748 175
2087 176 70 (4,749,817,992,597) 37,354,036,676 0 37,354,036,676 135,390,727,777 (98,036,691,101) (4,847,854,683,698) 215,972 144,748 176
2088 177 71 (4,847,854,683,698) 37,467,966,488 0 37,467,966,488 135,390,727,778 (97,922,761,290) (4,945,777,444,988) 215,972 144,748 177
2089 178 72 (4,945,777,444,988) 37,582,243,786 0 37,582,243,786 135,390,727,779 (97,808,483,993) (5,043,585,928,981) 215,972 144,748 178
2090 179 73 (5,043,585,928,981) 37,696,869,629 0 37,696,869,629 135,390,727,780 (97,693,858,151) (5,141,279,787,132) 215,972 144,748 179
2091 180 74 (5,141,279,787,132) 37,811,845,082 0 37,811,845,082 135,390,727,781 (97,578,882,699) (5,238,858,669,832) 215,972 144,748 180
2092 181 75 (5,238,858,669,832) 37,927,171,209 0 37,927,171,209 135,390,727,782 (97,463,556,573) (5,336,322,226,405) 215,972 144,748 181
2093 182 76 (5,336,322,226,405) 38,042,849,081 0 38,042,849,081 135,390,727,783 (97,347,878,702) (5,433,670,105,106) 215,972 144,748 182
2094 183 77 (5,433,670,105,106) 38,158,879,771 0 38,158,879,771 135,390,727,784 (97,231,848,013) (5,530,901,953,119) 215,972 144,748 183
2095 184 78 (5,530,901,953,119) 38,275,264,354 0 38,275,264,354 135,390,727,785 (97,115,463,431) (5,628,017,416,550) 215,972 144,748 184
2096 185 79 (5,628,017,416,550) 38,392,003,911 0 38,392,003,911 135,390,727,786 (96,998,723,875) (5,725,016,140,426) 215,972 144,748 185
2097 186 80 (5,725,016,140,426) 38,509,099,522 0 38,509,099,522 135,390,727,787 (96,881,628,265) (5,821,897,768,690) 215,972 144,748 186
2098 187 81 (5,821,897,768,690) 38,626,552,276 0 38,626,552,276 135,390,727,788 (96,764,175,512) (5,918,661,944,202) 215,972 144,748 187
2099 188 82 (5,918,661,944,202) 38,744,363,260 0 38,744,363,260 135,390,727,789 (96,646,364,529) (6,015,308,308,731) 215,972 144,748 188
2100 189 83 (6,015,308,308,731) 38,862,533,568 0 38,862,533,568 135,390,727,790 (96,528,194,222) (6,111,836,502,952) 215,972 144,748 189
2101 190 84 (6,111,836,502,952) 38,981,064,296 0 38,981,064,296 135,390,727,791 (96,409,663,495) (6,208,246,166,447) 215,972 144,748 190
2102 191 85 (6,208,246,166,447) 39,099,956,542 0 39,099,956,542 135,390,727,792 (96,290,771,250) (6,304,536,937,698) 215,972 144,748 191
2103 192 86 (6,304,536,937,698) 39,219,211,409 0 39,219,211,409 135,390,727,793 (96,171,516,384) (6,400,708,454,081) 215,972 144,748 192
2104 193 87 (6,400,708,454,081) 39,338,830,004 0 39,338,830,004 135,390,727,794 (96,051,897,790) (6,496,760,351,871) 215,972 144,748 193
2105 194 88 (6,496,760,351,871) 39,458,813,436 0 39,458,813,436 135,390,727,795 (95,931,914,359) (6,592,692,266,230) 215,972 144,748 194
2106 195 89 (6,592,692,266,230) 39,579,162,817 0 39,579,162,817 135,390,727,796 (95,811,564,979) (6,688,503,831,210) 215,972 144,748 195
2107 196 90 (6,688,503,831,210) 39,699,879,263 0 39,699,879,263 135,390,727,797 (95,690,848,534) (6,784,194,679,744) 215,972 144,748 196
2108 197 91 (6,784,194,679,744) 39,820,963,895 0 39,820,963,895 135,390,727,798 (95,569,763,903) (6,879,764,443,647) 215,972 144,748 197
2109 198 92 (6,879,764,443,647) 39,942,417,835 0 39,942,417,835 135,390,727,799 (95,448,309,964) (6,975,212,753,611) 215,972 144,748 198
2110 199 93 (6,975,212,753,611) 40,064,242,209 0 40,064,242,209 135,390,727,800 (95,326,485,591) (7,070,539,239,202) 215,972 144,748 199
2111 200 94 (7,070,539,239,202) 40,186,438,148 0 40,186,438,148 135,390,727,801 (95,204,289,653) (7,165,743,528,855) 215,972 144,748 200
2112 201 95 (7,165,743,528,855) 40,309,006,784 0 40,309,006,784 135,390,727,802 (95,081,721,018) (7,260,825,249,872) 215,972 144,748 201
2113 202 96 (7,260,825,249,872) 40,431,949,255 0 40,431,949,255 135,390,727,803 (94,958,778,548) (7,355,784,028,420) 215,972 144,748 202
2114 203 97 (7,355,784,028,420) 40,555,266,700 0 40,555,266,700 135,390,727,804 (94,835,461,104) (7,450,619,489,524) 215,972 144,748 203
2115 204 98 (7,450,619,489,524) 40,678,960,264 0 40,678,960,264 135,390,727,805 (94,711,767,541) (7,545,331,257,065) 215,972 144,748 204
2116 205 99 (7,545,331,257,065) 40,803,031,092 0 40,803,031,092 135,390,727,806 (94,587,696,714) (7,639,918,953,779) 215,972 144,748 205
2117 206 100 (7,639,918,953,779) 40,927,480,337 0 40,927,480,337 135,390,727,807 (94,463,247,470) (7,734,382,201,248) 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 35.40% 3.922% 88,690,335 147 0
CA14 201
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 79,936,197,666 14,955,674,486 94,891,872,152 29,967,721,113 64,924,151,039 413,831,774,914 293,291 124,325 104
2016 105 -1 413,831,774,914 80,343,018,024 17,512,691,915 97,855,709,938 32,371,972,127 65,483,737,811 479,315,512,726 293,700 129,204 105
2017 106 0 479,315,512,726 80,505,873,703 20,077,222,287 100,583,095,990 35,275,784,834 65,307,311,156 544,622,823,881 294,032 133,898 106
2018 107 1 544,622,823,881 80,617,704,126 22,625,864,184 103,243,568,310 38,570,142,690 64,673,425,620 609,296,249,502 294,282 138,621 107
2019 108 2 609,296,249,502 80,646,624,720 25,136,586,142 105,783,210,862 42,409,816,625 63,373,394,237 672,669,643,738 294,449 143,504 108
2020 109 3 672,669,643,738 80,639,137,301 27,582,021,099 108,221,158,400 46,877,369,851 61,343,788,549 734,013,432,287 294,546 148,240 109
2021 110 4 734,013,432,287 80,512,468,723 29,935,092,621 110,447,561,344 51,784,702,243 58,662,859,101 792,676,291,388 294,579 153,041 110
2022 111 5 792,676,291,388 80,443,502,797 32,246,936,978 112,690,439,775 53,449,236,664 59,241,203,111 851,917,494,500 294,549 157,479 111
2023 112 6 851,917,494,500 80,663,760,777 34,517,858,949 115,181,619,726 58,605,802,316 56,575,817,410 908,493,311,910 294,457 161,791 112
2024 113 7 908,493,311,910 80,814,511,801 36,669,923,627 117,484,435,428 64,304,954,274 53,179,481,154 961,672,793,064 294,302 166,151 113
2025 114 8 961,672,793,064 80,812,151,789 38,710,815,628 119,522,967,417 68,616,956,537 50,906,010,880 1,012,578,803,944 294,076 170,439 114
2026 115 9 1,012,578,803,944 80,822,034,755 40,664,412,941 121,486,447,696 72,758,995,619 48,727,452,077 1,061,306,256,021 293,774 174,319 115
2027 116 10 1,061,306,256,021 80,834,528,734 42,530,346,067 123,364,874,801 76,929,737,421 46,435,137,380 1,107,741,393,401 293,388 177,829 116
2028 117 11 1,107,741,393,401 80,879,053,338 44,312,977,123 125,192,030,461 80,712,983,995 44,479,046,466 1,152,220,439,867 292,912 181,123 117
2029 118 12 1,152,220,439,867 80,952,716,669 46,006,091,337 126,958,808,007 85,089,029,565 41,869,778,442 1,194,090,218,309 292,337 183,796 118
2030 119 13 1,194,090,218,309 81,051,199,744 47,593,916,399 128,645,116,143 89,535,816,409 39,109,299,734 1,233,199,518,043 291,657 186,087 119
2031 120 14 1,233,199,518,043 81,159,061,181 49,077,485,709 130,236,546,890 93,683,811,840 36,552,735,050 1,269,752,253,093 290,866 187,593 120
2032 121 15 1,269,752,253,093 81,332,488,324 50,457,793,293 131,790,281,617 97,947,329,879 33,842,951,738 1,303,595,204,830 289,959 188,449 121
2033 122 16 1,303,595,204,830 81,515,441,096 51,743,487,788 133,258,928,884 101,531,461,369 31,727,467,515 1,335,322,672,346 288,934 189,135 122
2034 123 17 1,335,322,672,346 81,660,454,621 52,933,338,800 134,593,793,421 105,638,859,328 28,954,934,093 1,364,277,606,439 287,787 189,588 123
2035 124 18 1,364,277,606,439 81,725,896,512 54,016,653,419 135,742,549,931 109,448,438,457 26,294,111,474 1,390,571,717,913 286,519 189,637 124
2036 125 19 1,390,571,717,913 79,845,284,743 54,967,947,946 134,813,232,689 112,591,323,273 22,221,909,416 1,412,793,627,330 285,128 189,562 125
2037 126 20 1,412,793,627,330 80,107,225,966 55,792,194,876 135,899,420,843 116,084,736,822 19,814,684,021 1,432,608,311,350 283,616 189,146 126
2038 127 21 1,432,608,311,350 80,333,945,709 56,537,092,704 136,871,038,413 118,695,933,210 18,175,105,203 1,450,783,416,554 281,987 188,575 127
2039 128 22 1,450,783,416,554 80,574,780,305 57,230,445,663 137,805,225,968 120,619,330,266 17,185,895,702 1,467,969,312,256 280,245 187,828 128
2040 129 23 1,467,969,312,256 80,711,627,341 57,889,109,569 138,600,736,910 122,194,773,418 16,405,963,492 1,484,375,275,748 278,397 186,783 129
2041 130 24 1,484,375,275,748 80,814,913,889 58,528,873,918 139,343,787,807 123,121,769,515 16,222,018,292 1,500,597,294,040 276,449 185,538 130
2042 131 25 1,500,597,294,040 80,798,594,492 59,160,945,811 139,959,540,302 123,945,892,059 16,013,648,243 1,516,610,942,283 274,410 183,835 131
2043 132 26 1,516,610,942,283 80,637,673,195 59,729,737,133 140,367,410,329 127,372,701,108 12,994,709,221 1,529,605,651,504 272,282 182,036 132
2044 133 27 1,529,605,651,504 80,360,731,485 60,216,013,395 140,576,744,880 128,771,364,740 11,805,380,140 1,541,411,031,644 270,067 179,939 133
2045 134 28 1,541,411,031,644 80,050,629,352 60,651,812,576 140,702,441,928 130,282,063,881 10,420,378,047 1,551,831,409,691 267,770 177,531 134
2046 135 29 1,551,831,409,691 79,651,970,225 61,044,787,640 140,696,757,865 131,075,407,640 9,621,350,225 1,561,452,759,916 265,393 174,980 135
2047 136 30 1,561,452,759,916 79,173,889,594 61,408,134,382 140,582,023,976 131,672,690,364 8,909,333,612 1,570,362,093,527 262,943 172,231 136
2048 137 31 1,570,362,093,527 78,596,033,033 61,724,308,667 140,320,341,700 133,104,786,779 7,215,554,921 1,577,577,648,448 260,427 170,078 137
2049 138 32 1,577,577,648,448 77,944,816,185 61,978,745,821 139,923,562,005 134,162,822,077 5,760,739,928 1,583,338,388,376 257,855 167,814 138
2050 139 33 1,583,338,388,376 77,376,109,335 62,181,446,035 139,557,555,370 134,980,584,342 4,576,971,028 1,587,915,359,404 255,232 165,369 139
2051 140 34 1,587,915,359,404 76,961,554,343 62,347,741,760 139,309,296,103 135,405,185,166 3,904,110,937 1,591,819,470,341 252,567 162,814 140
2052 141 35 1,591,819,470,341 76,491,780,348 62,491,620,544 138,983,400,892 135,549,693,840 3,433,707,052 1,595,253,177,393 249,863 160,259 141
2053 142 36 1,595,253,177,393 75,916,941,082 62,607,551,137 138,524,492,219 136,045,739,048 2,478,753,171 1,597,731,930,563 247,126 158,233 142
2054 143 37 1,597,731,930,563 75,268,834,752 62,689,100,193 137,957,934,945 136,277,686,260 1,680,248,685 1,599,412,179,248 244,360 156,216 143
2055 144 38 1,599,412,179,248 74,439,241,956 62,739,981,481 137,179,223,436 136,264,526,449 914,696,987 1,600,326,876,236 241,571 154,280 144
2056 145 39 1,600,326,876,236 73,850,241,640 62,767,446,726 136,617,688,366 136,131,657,822 486,030,544 1,600,812,906,780 238,763 152,465 145
2057 146 40 1,600,812,906,780 73,209,389,289 62,778,501,471 135,987,890,760 135,910,129,343 77,761,417 1,600,890,668,197 235,935 150,833 146
2058 147 41 1,600,890,668,197 72,520,478,380 62,765,818,022 135,286,296,401 136,010,913,709 (724,617,308) 1,600,166,050,890 233,088 149,696 147
2059 148 42 1,600,166,050,890 71,869,086,092 62,722,626,370 134,591,712,461 136,069,869,406 (1,478,156,945) 1,598,687,893,945 230,225 148,642 148
2060 149 43 1,598,687,893,945 71,196,654,094 62,652,137,754 133,848,791,849 135,965,554,288 (2,116,762,439) 1,596,571,131,506 227,345 147,639 149
2061 150 44 1,596,571,131,506 70,513,696,500 62,558,476,459 133,072,172,959 135,732,136,576 (2,659,963,617) 1,593,911,167,889 224,447 146,760 150
2062 151 45 1,593,911,167,889 69,828,124,954 62,440,189,071 132,268,314,025 135,641,007,218 (3,372,693,193) 1,590,538,474,696 221,586 146,001 151
2063 152 46 1,590,538,474,696 69,150,825,840 62,293,807,510 131,444,633,350 135,537,399,778 (4,092,766,428) 1,586,445,708,268 218,761 145,342 152
2064 153 47 1,586,445,708,268 68,493,428,524 62,119,882,347 130,613,310,870 135,390,727,754 (4,777,416,884) 1,581,668,291,384 215,972 144,748 153
2065 154 48 1,581,668,291,384 68,702,333,481 61,932,963,770 130,635,297,251 135,390,727,755 (4,755,430,504) 1,576,912,860,880 215,972 144,748 154
2066 155 49 1,576,912,860,880 68,911,875,598 61,746,937,392 130,658,812,990 135,390,727,756 (4,731,914,766) 1,572,180,946,114 215,972 144,748 155
2067 156 50 1,572,180,946,114 69,122,056,818 61,561,864,426 130,683,921,245 135,390,727,757 (4,706,806,512) 1,567,474,139,602 215,972 144,748 156
2068 157 51 1,567,474,139,602 69,332,879,092 61,377,808,611 130,710,687,703 135,390,727,758 (4,680,040,055) 1,562,794,099,547 215,972 144,748 157
2069 158 52 1,562,794,099,547 69,544,344,373 61,194,836,315 130,739,180,688 135,390,727,759 (4,651,547,071) 1,558,142,552,476 215,972 144,748 158
2070 159 53 1,558,142,552,476 69,756,454,623 61,013,016,637 130,769,471,260 135,390,727,760 (4,621,256,500) 1,553,521,295,976 215,972 144,748 159
2071 160 54 1,553,521,295,976 69,969,211,810 60,832,421,520 130,801,633,330 135,390,727,761 (4,589,094,431) 1,548,932,201,545 215,972 144,748 160
2072 161 55 1,548,932,201,545 70,182,617,906 60,653,125,865 130,835,743,771 135,390,727,762 (4,554,983,991) 1,544,377,217,554 215,972 144,748 161
2073 162 56 1,544,377,217,554 70,396,674,891 60,475,207,645 130,871,882,536 135,390,727,763 (4,518,845,227) 1,539,858,372,327 215,972 144,748 162
2074 163 57 1,539,858,372,327 70,611,384,749 60,298,748,033 130,910,132,782 135,390,727,764 (4,480,594,982) 1,535,377,777,345 215,972 144,748 163
2075 164 58 1,535,377,777,345 70,826,749,472 60,123,831,528 130,950,581,001 135,390,727,765 (4,440,146,764) 1,530,937,630,581 215,972 144,748 164
2076 165 59 1,530,937,630,581 71,042,771,058 59,950,546,090 130,993,317,148 135,390,727,766 (4,397,410,618) 1,526,540,219,963 215,972 144,748 165
2077 166 60 1,526,540,219,963 71,259,451,510 59,778,983,274 131,038,434,784 135,390,727,767 (4,352,292,983) 1,522,187,926,980 215,972 144,748 166
2078 167 61 1,522,187,926,980 71,476,792,837 59,609,238,381 131,086,031,218 135,390,727,768 (4,304,696,550) 1,517,883,230,430 215,972 144,748 167
2079 168 62 1,517,883,230,430 71,694,797,055 59,441,410,603 131,136,207,659 135,390,727,769 (4,254,520,110) 1,513,628,710,320 215,972 144,748 168
2080 169 63 1,513,628,710,320 71,913,466,186 59,275,603,182 131,189,069,368 135,390,727,770 (4,201,658,402) 1,509,427,051,918 215,972 144,748 169
2081 170 64 1,509,427,051,918 72,132,802,258 59,111,923,567 131,244,725,825 135,390,727,771 (4,146,001,946) 1,505,281,049,972 215,972 144,748 170
2082 171 65 1,505,281,049,972 72,352,807,305 58,950,483,590 131,303,290,895 135,390,727,772 (4,087,436,877) 1,501,193,613,095 215,972 144,748 171
2083 172 66 1,501,193,613,095 72,573,483,367 58,791,399,636 131,364,883,004 135,390,727,773 (4,025,844,769) 1,497,167,768,326 215,972 144,748 172
2084 173 67 1,497,167,768,326 72,794,832,492 58,634,792,828 131,429,625,319 135,390,727,774 (3,961,102,455) 1,493,206,665,871 215,972 144,748 173
2085 174 68 1,493,206,665,871 73,016,856,731 58,480,789,214 131,497,645,945 135,390,727,775 (3,893,081,830) 1,489,313,584,041 215,972 144,748 174
2086 175 69 1,489,313,584,041 73,239,558,144 58,329,519,969 131,569,078,113 135,390,727,776 (3,821,649,663) 1,485,491,934,379 215,972 144,748 175
2087 176 70 1,485,491,934,379 73,462,938,796 58,181,121,596 131,644,060,392 135,390,727,777 (3,746,667,385) 1,481,745,266,994 215,972 144,748 176
2088 177 71 1,481,745,266,994 73,687,000,759 58,035,736,140 131,722,736,899 135,390,727,778 (3,667,990,879) 1,478,077,276,115 215,972 144,748 177
2089 178 72 1,478,077,276,115 73,911,746,112 57,893,511,412 131,805,257,523 135,390,727,779 (3,585,470,256) 1,474,491,805,859 215,972 144,748 178
2090 179 73 1,474,491,805,859 74,137,176,937 57,754,601,218 131,891,778,155 135,390,727,780 (3,498,949,625) 1,470,992,856,235 215,972 144,748 179
2091 180 74 1,470,992,856,235 74,363,295,327 57,619,165,601 131,982,460,928 135,390,727,781 (3,408,266,853) 1,467,584,589,382 215,972 144,748 180
2092 181 75 1,467,584,589,382 74,590,103,378 57,487,371,088 132,077,474,465 135,390,727,782 (3,313,253,317) 1,464,271,336,065 215,972 144,748 181
2093 182 76 1,464,271,336,065 74,817,603,193 57,359,390,951 132,176,994,144 135,390,727,783 (3,213,733,639) 1,461,057,602,426 215,972 144,748 182
2094 183 77 1,461,057,602,426 75,045,796,883 57,235,405,479 132,281,202,362 135,390,727,784 (3,109,525,422) 1,457,948,077,005 215,972 144,748 183
2095 184 78 1,457,948,077,005 75,274,686,563 57,115,602,256 132,390,288,820 135,390,727,785 (3,000,438,965) 1,454,947,638,039 215,972 144,748 184
2096 185 79 1,454,947,638,039 75,504,274,357 57,000,176,453 132,504,450,811 135,390,727,786 (2,886,276,975) 1,452,061,361,064 215,972 144,748 185
2097 186 80 1,452,061,361,064 75,734,562,394 56,889,331,135 132,623,893,529 135,390,727,787 (2,766,834,258) 1,449,294,526,807 215,972 144,748 186
2098 187 81 1,449,294,526,807 75,965,552,809 56,783,277,573 132,748,830,383 135,390,727,788 (2,641,897,405) 1,446,652,629,401 215,972 144,748 187
2099 188 82 1,446,652,629,401 76,197,247,746 56,682,235,576 132,879,483,321 135,390,727,789 (2,511,244,468) 1,444,141,384,933 215,972 144,748 188
2100 189 83 1,444,141,384,933 76,429,649,351 56,586,433,829 133,016,083,180 135,390,727,790 (2,374,644,610) 1,441,766,740,323 215,972 144,748 189
2101 190 84 1,441,766,740,323 76,662,759,782 56,496,110,253 133,158,870,035 135,390,727,791 (2,231,857,756) 1,439,534,882,567 215,972 144,748 190
2102 191 85 1,439,534,882,567 76,896,581,199 56,411,512,371 133,308,093,570 135,390,727,792 (2,082,634,222) 1,437,452,248,346 215,972 144,748 191
2103 192 86 1,437,452,248,346 77,131,115,772 56,332,897,694 133,464,013,466 135,390,727,793 (1,926,714,327) 1,435,525,534,018 215,972 144,748 192
2104 193 87 1,435,525,534,018 77,366,365,675 56,260,534,119 133,626,899,794 135,390,727,794 (1,763,828,000) 1,433,761,706,018 215,972 144,748 193
2105 194 88 1,433,761,706,018 77,602,333,090 56,194,700,347 133,797,033,437 135,390,727,795 (1,593,694,358) 1,432,168,011,660 215,972 144,748 194
2106 195 89 1,432,168,011,660 77,839,020,206 56,135,686,315 133,974,706,521 135,390,727,796 (1,416,021,275) 1,430,751,990,385 215,972 144,748 195
2107 196 90 1,430,751,990,385 78,076,429,218 56,083,793,644 134,160,222,862 135,390,727,797 (1,230,504,935) 1,429,521,485,450 215,972 144,748 196
2108 197 91 1,429,521,485,450 78,314,562,327 56,039,336,109 134,353,898,436 135,390,727,798 (1,036,829,362) 1,428,484,656,087 215,972 144,748 197
2109 198 92 1,428,484,656,087 78,553,421,742 56,002,640,123 134,556,061,865 135,390,727,799 (834,665,934) 1,427,649,990,153 215,972 144,748 198
2110 199 93 1,427,649,990,153 78,793,009,678 55,974,045,244 134,767,054,922 135,390,727,800 (623,672,878) 1,427,026,317,275 215,972 144,748 199
2111 200 94 1,427,026,317,275 79,033,328,358 55,953,904,703 134,987,233,060 135,390,727,801 (403,494,741) 1,426,622,822,535 215,972 144,748 200
2112 201 95 1,426,622,822,535 79,274,380,009 55,942,585,946 135,216,965,955 135,390,727,802 (173,761,847) 1,426,449,060,688 215,972 144,748 201
2113 202 96 1,426,449,060,688 79,516,166,868 55,940,471,209 135,456,638,077 135,390,727,803 65,910,274 1,426,514,970,962 215,972 144,748 202
2114 203 97 1,426,514,970,962 79,758,691,177 55,947,958,106 135,706,649,284 135,390,727,804 315,921,480 1,426,830,892,442 215,972 144,748 203
2115 204 98 1,426,830,892,442 80,001,955,185 55,965,460,246 135,967,415,431 135,390,727,805 576,687,626 1,427,407,580,068 215,972 144,748 204
2116 205 99 1,427,407,580,068 80,245,961,149 55,993,407,870 136,239,369,019 135,390,727,806 848,641,213 1,428,256,221,280 215,972 144,748 205
2117 206 100 1,428,256,221,280 80,490,711,330 56,032,248,522 136,522,959,852 135,390,727,807 1,132,232,045 1,429,388,453,325 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 12.00% 5.000% 88,690,335 110 122
CA21 -1
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 27,097,016,158 17,819,090,841 44,916,106,999 29,967,721,113 14,948,385,886 363,856,009,761 293,291 124,325 104
2016 105 -1 363,856,009,761 27,234,921,364 18,527,563,302 45,762,484,666 32,371,972,127 13,390,512,539 377,246,522,299 293,700 129,204 105
2017 106 0 377,246,522,299 27,290,126,679 19,141,215,037 46,431,341,716 35,275,784,834 11,155,556,882 388,402,079,181 294,032 133,898 106
2018 107 1 388,402,079,181 27,328,035,297 19,629,796,179 46,957,831,476 38,570,142,690 8,387,688,786 396,789,767,967 294,282 138,621 107
2019 108 2 396,789,767,967 27,337,838,888 19,961,732,261 47,299,571,149 42,409,816,625 4,889,754,524 401,679,522,492 294,449 143,504 108
2020 109 3 401,679,522,492 27,335,300,780 20,097,871,177 47,433,171,957 46,877,369,851 555,802,106 402,235,324,598 294,546 148,240 109
2021 110 4 402,235,324,598 27,292,362,279 19,999,443,826 47,291,806,105 51,784,702,243 (4,492,896,138) 397,742,428,460 294,579 153,041 110
2022 111 5 397,742,428,460 27,268,983,999 19,725,759,083 46,994,743,082 53,449,236,664 (6,454,493,582) 391,287,934,879 294,549 157,479 111
2023 112 6 391,287,934,879 27,343,647,721 19,264,454,235 46,608,101,956 58,605,802,316 (11,997,700,360) 379,290,234,519 294,457 161,791 112
2024 113 7 379,290,234,519 27,394,749,763 18,504,365,757 45,899,115,520 64,304,954,274 (18,405,838,754) 360,884,395,765 294,302 166,151 113
2025 114 8 360,884,395,765 27,393,949,759 17,449,891,917 44,843,841,676 68,616,956,537 (23,773,114,861) 337,111,280,904 294,076 170,439 114
2026 115 9 337,111,280,904 27,397,299,917 16,124,637,592 43,521,937,509 72,758,995,619 (29,237,058,110) 307,874,222,794 293,774 174,319 115
2027 116 10 307,874,222,794 27,401,535,164 14,518,467,778 41,920,002,942 76,929,737,421 (35,009,734,479) 272,864,488,315 293,388 177,829 116
2028 117 11 272,864,488,315 27,416,628,250 12,626,477,459 40,043,105,709 80,712,983,995 (40,669,878,286) 232,194,610,028 292,912 181,123 117
2029 118 12 232,194,610,028 27,441,598,871 10,429,276,650 37,870,875,521 85,089,029,565 (47,218,154,044) 184,976,455,985 292,337 183,796 118
2030 119 13 184,976,455,985 27,474,982,964 7,894,668,680 35,369,651,644 89,535,816,409 (54,166,164,765) 130,810,291,220 291,657 186,087 119
2031 120 14 130,810,291,220 27,511,546,163 5,011,495,302 32,523,041,465 93,683,811,840 (61,160,770,375) 69,649,520,844 290,866 187,593 120
2032 121 15 69,649,520,844 27,570,335,025 1,767,231,970 29,337,566,995 97,947,329,879 (68,609,762,884) 1,039,757,960 289,959 188,449 121
2033 122 16 1,039,757,960 27,632,352,914 0 27,632,352,914 101,531,461,369 (73,899,108,455) (72,859,350,495) 288,934 189,135 122
2034 123 17 (72,859,350,495) 27,681,510,041 0 27,681,510,041 105,638,859,328 (77,957,349,287) (150,816,699,782) 287,787 189,588 123
2035 124 18 (150,816,699,782) 27,703,693,733 0 27,703,693,733 109,448,438,457 (81,744,744,724) (232,561,444,506) 286,519 189,637 124
2036 125 19 (232,561,444,506) 27,066,198,218 0 27,066,198,218 112,591,323,273 (85,525,125,055) (318,086,569,561) 285,128 189,562 125
2037 126 20 (318,086,569,561) 27,154,991,853 0 27,154,991,853 116,084,736,822 (88,929,744,969) (407,016,314,530) 283,616 189,146 126
2038 127 21 (407,016,314,530) 27,231,846,003 0 27,231,846,003 118,695,933,210 (91,464,087,207) (498,480,401,737) 281,987 188,575 127
2039 128 22 (498,480,401,737) 27,313,484,849 0 27,313,484,849 120,619,330,266 (93,305,845,417) (591,786,247,154) 280,245 187,828 128
2040 129 23 (591,786,247,154) 27,359,873,675 0 27,359,873,675 122,194,773,418 (94,834,899,743) (686,621,146,897) 278,397 186,783 129
2041 130 24 (686,621,146,897) 27,394,886,064 0 27,394,886,064 123,121,769,515 (95,726,883,451) (782,348,030,348) 276,449 185,538 130
2042 131 25 (782,348,030,348) 27,389,354,065 0 27,389,354,065 123,945,892,059 (96,556,537,994) (878,904,568,342) 274,410 183,835 131
2043 132 26 (878,904,568,342) 27,334,804,473 0 27,334,804,473 127,372,701,108 (100,037,896,635) (978,942,464,977) 272,282 182,036 132
2044 133 27 (978,942,464,977) 27,240,925,927 0 27,240,925,927 128,771,364,740 (101,530,438,813) (1,080,472,903,790) 270,067 179,939 133
2045 134 28 (1,080,472,903,790) 27,135,806,560 0 27,135,806,560 130,282,063,881 (103,146,257,321) (1,183,619,161,111) 267,770 177,531 134
2046 135 29 (1,183,619,161,111) 27,000,667,873 0 27,000,667,873 131,075,407,640 (104,074,739,767) (1,287,693,900,878) 265,393 174,980 135
2047 136 30 (1,287,693,900,878) 26,838,606,642 0 26,838,606,642 131,672,690,364 (104,834,083,722) (1,392,527,984,600) 262,943 172,231 136
2048 137 31 (1,392,527,984,600) 26,642,723,062 0 26,642,723,062 133,104,786,779 (106,462,063,717) (1,498,990,048,317) 260,427 170,078 137
2049 138 32 (1,498,990,048,317) 26,421,971,588 0 26,421,971,588 134,162,822,077 (107,740,850,489) (1,606,730,898,806) 257,855 167,814 138
2050 139 33 (1,606,730,898,806) 26,229,189,605 0 26,229,189,605 134,980,584,342 (108,751,394,737) (1,715,482,293,543) 255,232 165,369 139
2051 140 34 (1,715,482,293,543) 26,088,662,489 0 26,088,662,489 135,405,185,166 (109,316,522,677) (1,824,798,816,220) 252,567 162,814 140
2052 141 35 (1,824,798,816,220) 25,929,417,067 0 25,929,417,067 135,549,693,840 (109,620,276,773) (1,934,419,092,993) 249,863 160,259 141
2053 142 36 (1,934,419,092,993) 25,734,556,299 0 25,734,556,299 136,045,739,048 (110,311,182,749) (2,044,730,275,742) 247,126 158,233 142
2054 143 37 (2,044,730,275,742) 25,514,859,238 0 25,514,859,238 136,277,686,260 (110,762,827,022) (2,155,493,102,764) 244,360 156,216 143
2055 144 38 (2,155,493,102,764) 25,233,641,341 0 25,233,641,341 136,264,526,449 (111,030,885,108) (2,266,523,987,872) 241,571 154,280 144
2056 145 39 (2,266,523,987,872) 25,033,980,217 0 25,033,980,217 136,131,657,822 (111,097,677,605) (2,377,621,665,477) 238,763 152,465 145
2057 146 40 (2,377,621,665,477) 24,816,742,132 0 24,816,742,132 135,910,129,343 (111,093,387,211) (2,488,715,052,688) 235,935 150,833 146
2058 147 41 (2,488,715,052,688) 24,583,213,010 0 24,583,213,010 136,010,913,709 (111,427,700,699) (2,600,142,753,387) 233,088 149,696 147
2059 148 42 (2,600,142,753,387) 24,362,402,065 0 24,362,402,065 136,069,869,406 (111,707,467,341) (2,711,850,220,728) 230,225 148,642 148
2060 149 43 (2,711,850,220,728) 24,134,459,015 0 24,134,459,015 135,965,554,288 (111,831,095,273) (2,823,681,316,001) 227,345 147,639 149
2061 150 44 (2,823,681,316,001) 23,902,947,966 0 23,902,947,966 135,732,136,576 (111,829,188,610) (2,935,510,504,611) 224,447 146,760 150
2062 151 45 (2,935,510,504,611) 23,670,550,832 0 23,670,550,832 135,641,007,218 (111,970,456,386) (3,047,480,960,997) 221,586 146,001 151
2063 152 46 (3,047,480,960,997) 23,440,957,912 0 23,440,957,912 135,537,399,778 (112,096,441,866) (3,159,577,402,863) 218,761 145,342 152
2064 153 47 (3,159,577,402,863) 23,218,111,364 0 23,218,111,364 135,390,727,754 (112,172,616,390) (3,271,750,019,253) 215,972 144,748 153
2065 154 48 (3,271,750,019,253) 23,288,926,604 0 23,288,926,604 135,390,727,755 (112,101,801,151) (3,383,851,820,404) 215,972 144,748 154
2066 155 49 (3,383,851,820,404) 23,359,957,830 0 23,359,957,830 135,390,727,756 (112,030,769,926) (3,495,882,590,330) 215,972 144,748 155
2067 156 50 (3,495,882,590,330) 23,431,205,701 0 23,431,205,701 135,390,727,757 (111,959,522,056) (3,607,842,112,386) 215,972 144,748 156
2068 157 51 (3,607,842,112,386) 23,502,670,879 0 23,502,670,879 135,390,727,758 (111,888,056,879) (3,719,730,169,265) 215,972 144,748 157
2069 158 52 (3,719,730,169,265) 23,574,354,025 0 23,574,354,025 135,390,727,759 (111,816,373,734) (3,831,546,543,000) 215,972 144,748 158
2070 159 53 (3,831,546,543,000) 23,646,255,805 0 23,646,255,805 135,390,727,760 (111,744,471,955) (3,943,291,014,955) 215,972 144,748 159
2071 160 54 (3,943,291,014,955) 23,718,376,885 0 23,718,376,885 135,390,727,761 (111,672,350,876) (4,054,963,365,831) 215,972 144,748 160
2072 161 55 (4,054,963,365,831) 23,790,717,934 0 23,790,717,934 135,390,727,762 (111,600,009,828) (4,166,563,375,659) 215,972 144,748 161
2073 162 56 (4,166,563,375,659) 23,863,279,624 0 23,863,279,624 135,390,727,763 (111,527,448,139) (4,278,090,823,798) 215,972 144,748 162
2074 163 57 (4,278,090,823,798) 23,936,062,627 0 23,936,062,627 135,390,727,764 (111,454,665,137) (4,389,545,488,935) 215,972 144,748 163
2075 164 58 (4,389,545,488,935) 24,009,067,618 0 24,009,067,618 135,390,727,765 (111,381,660,147) (4,500,927,149,083) 215,972 144,748 164
2076 165 59 (4,500,927,149,083) 24,082,295,274 0 24,082,295,274 135,390,727,766 (111,308,432,492) (4,612,235,581,575) 215,972 144,748 165
2077 166 60 (4,612,235,581,575) 24,155,746,275 0 24,155,746,275 135,390,727,767 (111,234,981,492) (4,723,470,563,067) 215,972 144,748 166
2078 167 61 (4,723,470,563,067) 24,229,421,301 0 24,229,421,301 135,390,727,768 (111,161,306,467) (4,834,631,869,534) 215,972 144,748 167
2079 168 62 (4,834,631,869,534) 24,303,321,036 0 24,303,321,036 135,390,727,769 (111,087,406,733) (4,945,719,276,268) 215,972 144,748 168
2080 169 63 (4,945,719,276,268) 24,377,446,165 0 24,377,446,165 135,390,727,770 (111,013,281,605) (5,056,732,557,873) 215,972 144,748 169
2081 170 64 (5,056,732,557,873) 24,451,797,376 0 24,451,797,376 135,390,727,771 (110,938,930,395) (5,167,671,488,268) 215,972 144,748 170
2082 171 65 (5,167,671,488,268) 24,526,375,358 0 24,526,375,358 135,390,727,772 (110,864,352,414) (5,278,535,840,682) 215,972 144,748 171
2083 172 66 (5,278,535,840,682) 24,601,180,803 0 24,601,180,803 135,390,727,773 (110,789,546,970) (5,389,325,387,653) 215,972 144,748 172
2084 173 67 (5,389,325,387,653) 24,676,214,404 0 24,676,214,404 135,390,727,774 (110,714,513,370) (5,500,039,901,023) 215,972 144,748 173
2085 174 68 (5,500,039,901,023) 24,751,476,858 0 24,751,476,858 135,390,727,775 (110,639,250,917) (5,610,679,151,940) 215,972 144,748 174
2086 175 69 (5,610,679,151,940) 24,826,968,862 0 24,826,968,862 135,390,727,776 (110,563,758,914) (5,721,242,910,854) 215,972 144,748 175
2087 176 70 (5,721,242,910,854) 24,902,691,117 0 24,902,691,117 135,390,727,777 (110,488,036,660) (5,831,730,947,513) 215,972 144,748 176
2088 177 71 (5,831,730,947,513) 24,978,644,325 0 24,978,644,325 135,390,727,778 (110,412,083,453) (5,942,143,030,966) 215,972 144,748 177
2089 178 72 (5,942,143,030,966) 25,054,829,190 0 25,054,829,190 135,390,727,779 (110,335,898,589) (6,052,478,929,555) 215,972 144,748 178
2090 179 73 (6,052,478,929,555) 25,131,246,419 0 25,131,246,419 135,390,727,780 (110,259,481,361) (6,162,738,410,915) 215,972 144,748 179
2091 180 74 (6,162,738,410,915) 25,207,896,721 0 25,207,896,721 135,390,727,781 (110,182,831,060) (6,272,921,241,975) 215,972 144,748 180
2092 181 75 (6,272,921,241,975) 25,284,780,806 0 25,284,780,806 135,390,727,782 (110,105,946,976) (6,383,027,188,951) 215,972 144,748 181
2093 182 76 (6,383,027,188,951) 25,361,899,388 0 25,361,899,388 135,390,727,783 (110,028,828,395) (6,493,056,017,347) 215,972 144,748 182
2094 183 77 (6,493,056,017,347) 25,439,253,181 0 25,439,253,181 135,390,727,784 (109,951,474,603) (6,603,007,491,950) 215,972 144,748 183
2095 184 78 (6,603,007,491,950) 25,516,842,903 0 25,516,842,903 135,390,727,785 (109,873,884,882) (6,712,881,376,832) 215,972 144,748 184
2096 185 79 (6,712,881,376,832) 25,594,669,274 0 25,594,669,274 135,390,727,786 (109,796,058,512) (6,822,677,435,344) 215,972 144,748 185
2097 186 80 (6,822,677,435,344) 25,672,733,015 0 25,672,733,015 135,390,727,787 (109,717,994,772) (6,932,395,430,116) 215,972 144,748 186
2098 187 81 (6,932,395,430,116) 25,751,034,851 0 25,751,034,851 135,390,727,788 (109,639,692,937) (7,042,035,123,054) 215,972 144,748 187
2099 188 82 (7,042,035,123,054) 25,829,575,507 0 25,829,575,507 135,390,727,789 (109,561,152,282) (7,151,596,275,336) 215,972 144,748 188
2100 189 83 (7,151,596,275,336) 25,908,355,712 0 25,908,355,712 135,390,727,790 (109,482,372,078) (7,261,078,647,413) 215,972 144,748 189
2101 190 84 (7,261,078,647,413) 25,987,376,197 0 25,987,376,197 135,390,727,791 (109,403,351,594) (7,370,481,999,007) 215,972 144,748 190
2102 191 85 (7,370,481,999,007) 26,066,637,695 0 26,066,637,695 135,390,727,792 (109,324,090,097) (7,479,806,089,105) 215,972 144,748 191
2103 192 86 (7,479,806,089,105) 26,146,140,940 0 26,146,140,940 135,390,727,793 (109,244,586,853) (7,589,050,675,958) 215,972 144,748 192
2104 193 87 (7,589,050,675,958) 26,225,886,669 0 26,225,886,669 135,390,727,794 (109,164,841,125) (7,698,215,517,083) 215,972 144,748 193
2105 194 88 (7,698,215,517,083) 26,305,875,624 0 26,305,875,624 135,390,727,795 (109,084,852,171) (7,807,300,369,254) 215,972 144,748 194
2106 195 89 (7,807,300,369,254) 26,386,108,544 0 26,386,108,544 135,390,727,796 (109,004,619,252) (7,916,304,988,506) 215,972 144,748 195
2107 196 90 (7,916,304,988,506) 26,466,586,175 0 26,466,586,175 135,390,727,797 (108,924,141,622) (8,025,229,130,127) 215,972 144,748 196
2108 197 91 (8,025,229,130,127) 26,547,309,263 0 26,547,309,263 135,390,727,798 (108,843,418,535) (8,134,072,548,662) 215,972 144,748 197
2109 198 92 (8,134,072,548,662) 26,628,278,557 0 26,628,278,557 135,390,727,799 (108,762,449,242) (8,242,834,997,904) 215,972 144,748 198
2110 199 93 (8,242,834,997,904) 26,709,494,806 0 26,709,494,806 135,390,727,800 (108,681,232,994) (8,351,516,230,898) 215,972 144,748 199
2111 200 94 (8,351,516,230,898) 26,790,958,765 0 26,790,958,765 135,390,727,801 (108,599,769,036) (8,460,115,999,934) 215,972 144,748 200
2112 201 95 (8,460,115,999,934) 26,872,671,190 0 26,872,671,190 135,390,727,802 (108,518,056,612) (8,568,634,056,546) 215,972 144,748 201
2113 202 96 (8,568,634,056,546) 26,954,632,837 0 26,954,632,837 135,390,727,803 (108,436,094,966) (8,677,070,151,512) 215,972 144,748 202
2114 203 97 (8,677,070,151,512) 27,036,844,467 0 27,036,844,467 135,390,727,804 (108,353,883,337) (8,785,424,034,850) 215,972 144,748 203
2115 204 98 (8,785,424,034,850) 27,119,306,842 0 27,119,306,842 135,390,727,805 (108,271,420,963) (8,893,695,455,812) 215,972 144,748 204
2116 205 99 (8,893,695,455,812) 27,202,020,728 0 27,202,020,728 135,390,727,806 (108,188,707,078) (9,001,884,162,890) 215,972 144,748 205
2117 206 100 (9,001,884,162,890) 27,284,986,892 0 27,284,986,892 135,390,727,807 (108,105,740,915) (9,109,989,903,805) 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 15.00% 5.000% 88,690,335 112 125
CA22 -1
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 33,871,270,198 17,992,789,662 51,864,059,860 29,967,721,113 21,896,338,747 370,803,962,622 293,291 124,325 104
2016 105 -1 370,803,962,622 34,043,651,705 19,058,451,406 53,102,103,111 32,371,972,127 20,730,130,984 391,534,093,606 293,700 129,204 105
2017 106 0 391,534,093,606 34,112,658,349 20,048,847,711 54,161,506,060 35,275,784,834 18,885,721,226 410,419,814,831 294,032 133,898 106
2018 107 1 410,419,814,831 34,160,044,121 20,934,090,541 55,094,134,662 38,570,142,690 16,523,991,972 426,943,806,803 294,282 138,621 107
2019 108 2 426,943,806,803 34,172,298,610 21,683,335,784 55,855,634,394 42,409,816,625 13,445,817,769 440,389,624,573 294,449 143,504 108
2020 109 3 440,389,624,573 34,169,125,975 22,258,230,904 56,427,356,879 46,877,369,851 9,549,987,028 449,939,611,601 294,546 148,240 109
2021 110 4 449,939,611,601 34,115,452,849 22,620,768,559 56,736,221,408 51,784,702,243 4,951,519,165 454,891,130,766 294,579 153,041 110
2022 111 5 454,891,130,766 34,086,229,999 22,831,262,945 56,917,492,944 53,449,236,664 3,468,256,280 458,359,387,046 294,549 157,479 111
2023 112 6 458,359,387,046 34,179,559,651 22,879,295,678 57,058,855,329 58,605,802,316 (1,546,946,987) 456,812,440,059 294,457 161,791 112
2024 113 7 456,812,440,059 34,243,437,204 22,655,470,847 56,898,908,051 64,304,954,274 (7,406,046,223) 449,406,393,836 294,302 166,151 113
2025 114 8 449,406,393,836 34,242,437,199 22,165,083,803 56,407,521,002 68,616,956,537 (12,209,435,535) 437,196,958,301 294,076 170,439 114
2026 115 9 437,196,958,301 34,246,624,896 21,432,860,151 55,679,485,047 72,758,995,619 (17,079,510,572) 420,117,447,729 293,774 174,319 115
2027 116 10 420,117,447,729 34,251,918,955 20,450,181,461 54,702,100,416 76,929,737,421 (22,227,637,005) 397,889,810,725 293,388 177,829 116
2028 117 11 397,889,810,725 34,270,785,313 19,213,780,071 53,484,565,383 80,712,983,995 (27,228,418,612) 370,661,392,113 292,912 181,123 117
2029 118 12 370,661,392,113 34,301,998,589 17,706,044,955 52,008,043,544 85,089,029,565 (33,080,986,021) 337,580,406,092 292,337 183,796 118
2030 119 13 337,580,406,092 34,343,728,705 15,896,633,961 50,240,362,666 89,535,816,409 (39,295,453,743) 298,284,952,349 291,657 186,087 119
2031 120 14 298,284,952,349 34,389,432,704 13,776,295,527 48,165,728,231 93,683,811,840 (45,518,083,609) 252,766,868,740 290,866 187,593 120
2032 121 15 252,766,868,740 34,462,918,781 11,334,598,112 45,797,516,894 97,947,329,879 (52,149,812,985) 200,617,055,755 289,959 188,449 121
2033 122 16 200,617,055,755 34,540,441,143 8,570,335,674 43,110,776,816 101,531,461,369 (58,420,684,553) 142,196,371,202 288,934 189,135 122
2034 123 17 142,196,371,202 34,601,887,551 5,470,660,785 40,072,548,337 105,638,859,328 (65,566,310,991) 76,630,060,211 287,787 189,588 123
2035 124 18 76,630,060,211 34,629,617,166 2,011,315,362 36,640,932,529 109,448,438,457 (72,807,505,928) 3,822,554,282 286,519 189,637 124
2036 125 19 3,822,554,282 33,832,747,773 0 33,832,747,773 112,591,323,273 (78,758,575,501) (74,936,021,218) 285,128 189,562 125
2037 126 20 (74,936,021,218) 33,943,739,816 0 33,943,739,816 116,084,736,822 (82,140,997,006) (157,077,018,224) 283,616 189,146 126
2038 127 21 (157,077,018,224) 34,039,807,504 0 34,039,807,504 118,695,933,210 (84,656,125,706) (241,733,143,930) 281,987 188,575 127
2039 128 22 (241,733,143,930) 34,141,856,061 0 34,141,856,061 120,619,330,266 (86,477,474,205) (328,210,618,135) 280,245 187,828 128
2040 129 23 (328,210,618,135) 34,199,842,094 0 34,199,842,094 122,194,773,418 (87,994,931,324) (416,205,549,459) 278,397 186,783 129
2041 130 24 (416,205,549,459) 34,243,607,580 0 34,243,607,580 123,121,769,515 (88,878,161,935) (505,083,711,394) 276,449 185,538 130
2042 131 25 (505,083,711,394) 34,236,692,581 0 34,236,692,581 123,945,892,059 (89,709,199,478) (594,792,910,872) 274,410 183,835 131
2043 132 26 (594,792,910,872) 34,168,505,591 0 34,168,505,591 127,372,701,108 (93,204,195,517) (687,997,106,389) 272,282 182,036 132
2044 133 27 (687,997,106,389) 34,051,157,409 0 34,051,157,409 128,771,364,740 (94,720,207,331) (782,717,313,720) 270,067 179,939 133
2045 134 28 (782,717,313,720) 33,919,758,200 0 33,919,758,200 130,282,063,881 (96,362,305,681) (879,079,619,401) 267,770 177,531 134
2046 135 29 (879,079,619,401) 33,750,834,841 0 33,750,834,841 131,075,407,640 (97,324,572,799) (976,404,192,200) 265,393 174,980 135
2047 136 30 (976,404,192,200) 33,548,258,303 0 33,548,258,303 131,672,690,364 (98,124,432,062) (1,074,528,624,261) 262,943 172,231 136
2048 137 31 (1,074,528,624,261) 33,303,403,828 0 33,303,403,828 133,104,786,779 (99,801,382,952) (1,174,330,007,213) 260,427 170,078 137
2049 138 32 (1,174,330,007,213) 33,027,464,485 0 33,027,464,485 134,162,822,077 (101,135,357,592) (1,275,465,364,805) 257,855 167,814 138
2050 139 33 (1,275,465,364,805) 32,786,487,006 0 32,786,487,006 134,980,584,342 (102,194,097,336) (1,377,659,462,141) 255,232 165,369 139
2051 140 34 (1,377,659,462,141) 32,610,828,111 0 32,610,828,111 135,405,185,166 (102,794,357,055) (1,480,453,819,195) 252,567 162,814 140
2052 141 35 (1,480,453,819,195) 32,411,771,334 0 32,411,771,334 135,549,693,840 (103,137,922,506) (1,583,591,741,702) 249,863 160,259 141
2053 142 36 (1,583,591,741,702) 32,168,195,374 0 32,168,195,374 136,045,739,048 (103,877,543,674) (1,687,469,285,376) 247,126 158,233 142
2054 143 37 (1,687,469,285,376) 31,893,574,048 0 31,893,574,048 136,277,686,260 (104,384,112,213) (1,791,853,397,588) 244,360 156,216 143
2055 144 38 (1,791,853,397,588) 31,542,051,676 0 31,542,051,676 136,264,526,449 (104,722,474,773) (1,896,575,872,361) 241,571 154,280 144
2056 145 39 (1,896,575,872,361) 31,292,475,271 0 31,292,475,271 136,131,657,822 (104,839,182,551) (2,001,415,054,912) 238,763 152,465 145
2057 146 40 (2,001,415,054,912) 31,020,927,665 0 31,020,927,665 135,910,129,343 (104,889,201,678) (2,106,304,256,590) 235,935 150,833 146
2058 147 41 (2,106,304,256,590) 30,729,016,263 0 30,729,016,263 136,010,913,709 (105,281,897,447) (2,211,586,154,036) 233,088 149,696 147
2059 148 42 (2,211,586,154,036) 30,453,002,581 0 30,453,002,581 136,069,869,406 (105,616,866,825) (2,317,203,020,861) 230,225 148,642 148
2060 149 43 (2,317,203,020,861) 30,168,073,769 0 30,168,073,769 135,965,554,288 (105,797,480,519) (2,423,000,501,380) 227,345 147,639 149
2061 150 44 (2,423,000,501,380) 29,878,684,958 0 29,878,684,958 135,732,136,576 (105,853,451,619) (2,528,853,952,999) 224,447 146,760 150
2062 151 45 (2,528,853,952,999) 29,588,188,540 0 29,588,188,540 135,641,007,218 (106,052,818,678) (2,634,906,771,677) 221,586 146,001 151
2063 152 46 (2,634,906,771,677) 29,301,197,390 0 29,301,197,390 135,537,399,778 (106,236,202,388) (2,741,142,974,065) 218,761 145,342 152
2064 153 47 (2,741,142,974,065) 29,022,639,205 0 29,022,639,205 135,390,727,754 (106,368,088,549) (2,847,511,062,614) 215,972 144,748 153
2065 154 48 (2,847,511,062,614) 29,111,158,255 0 29,111,158,255 135,390,727,755 (106,279,569,500) (2,953,790,632,114) 215,972 144,748 154
2066 155 49 (2,953,790,632,114) 29,199,947,287 0 29,199,947,287 135,390,727,756 (106,190,780,469) (3,059,981,412,583) 215,972 144,748 155
2067 156 50 (3,059,981,412,583) 29,289,007,126 0 29,289,007,126 135,390,727,757 (106,101,720,631) (3,166,083,133,213) 215,972 144,748 156
2068 157 51 (3,166,083,133,213) 29,378,338,598 0 29,378,338,598 135,390,727,758 (106,012,389,160) (3,272,095,522,373) 215,972 144,748 157
2069 158 52 (3,272,095,522,373) 29,467,942,531 0 29,467,942,531 135,390,727,759 (105,922,785,228) (3,378,018,307,601) 215,972 144,748 158
2070 159 53 (3,378,018,307,601) 29,557,819,756 0 29,557,819,756 135,390,727,760 (105,832,908,004) (3,483,851,215,606) 215,972 144,748 159
2071 160 54 (3,483,851,215,606) 29,647,971,106 0 29,647,971,106 135,390,727,761 (105,742,756,655) (3,589,593,972,261) 215,972 144,748 160
2072 161 55 (3,589,593,972,261) 29,738,397,418 0 29,738,397,418 135,390,727,762 (105,652,330,344) (3,695,246,302,605) 215,972 144,748 161
2073 162 56 (3,695,246,302,605) 29,829,099,530 0 29,829,099,530 135,390,727,763 (105,561,628,233) (3,800,807,930,838) 215,972 144,748 162
2074 163 57 (3,800,807,930,838) 29,920,078,283 0 29,920,078,283 135,390,727,764 (105,470,649,481) (3,906,278,580,319) 215,972 144,748 163
2075 164 58 (3,906,278,580,319) 30,011,334,522 0 30,011,334,522 135,390,727,765 (105,379,393,243) (4,011,657,973,561) 215,972 144,748 164
2076 165 59 (4,011,657,973,561) 30,102,869,093 0 30,102,869,093 135,390,727,766 (105,287,858,673) (4,116,945,832,235) 215,972 144,748 165
2077 166 60 (4,116,945,832,235) 30,194,682,843 0 30,194,682,843 135,390,727,767 (105,196,044,924) (4,222,141,877,159) 215,972 144,748 166
2078 167 61 (4,222,141,877,159) 30,286,776,626 0 30,286,776,626 135,390,727,768 (105,103,951,142) (4,327,245,828,301) 215,972 144,748 167
2079 168 62 (4,327,245,828,301) 30,379,151,295 0 30,379,151,295 135,390,727,769 (105,011,576,474) (4,432,257,404,775) 215,972 144,748 168
2080 169 63 (4,432,257,404,775) 30,471,807,706 0 30,471,807,706 135,390,727,770 (104,918,920,064) (4,537,176,324,839) 215,972 144,748 169
2081 170 64 (4,537,176,324,839) 30,564,746,720 0 30,564,746,720 135,390,727,771 (104,825,981,051) (4,642,002,305,890) 215,972 144,748 170
2082 171 65 (4,642,002,305,890) 30,657,969,197 0 30,657,969,197 135,390,727,772 (104,732,758,575) (4,746,735,064,465) 215,972 144,748 171
2083 172 66 (4,746,735,064,465) 30,751,476,003 0 30,751,476,003 135,390,727,773 (104,639,251,770) (4,851,374,316,235) 215,972 144,748 172
2084 173 67 (4,851,374,316,235) 30,845,268,005 0 30,845,268,005 135,390,727,774 (104,545,459,769) (4,955,919,776,004) 215,972 144,748 173
2085 174 68 (4,955,919,776,004) 30,939,346,072 0 30,939,346,072 135,390,727,775 (104,451,381,703) (5,060,371,157,707) 215,972 144,748 174
2086 175 69 (5,060,371,157,707) 31,033,711,078 0 31,033,711,078 135,390,727,776 (104,357,016,698) (5,164,728,174,405) 215,972 144,748 175
2087 176 70 (5,164,728,174,405) 31,128,363,897 0 31,128,363,897 135,390,727,777 (104,262,363,880) (5,268,990,538,285) 215,972 144,748 176
2088 177 71 (5,268,990,538,285) 31,223,305,407 0 31,223,305,407 135,390,727,778 (104,167,422,371) (5,373,157,960,657) 215,972 144,748 177
2089 178 72 (5,373,157,960,657) 31,318,536,488 0 31,318,536,488 135,390,727,779 (104,072,191,291) (5,477,230,151,948) 215,972 144,748 178
2090 179 73 (5,477,230,151,948) 31,414,058,024 0 31,414,058,024 135,390,727,780 (103,976,669,756) (5,581,206,821,703) 215,972 144,748 179
2091 180 74 (5,581,206,821,703) 31,509,870,901 0 31,509,870,901 135,390,727,781 (103,880,856,880) (5,685,087,678,583) 215,972 144,748 180
2092 181 75 (5,685,087,678,583) 31,605,976,008 0 31,605,976,008 135,390,727,782 (103,784,751,774) (5,788,872,430,357) 215,972 144,748 181
2093 182 76 (5,788,872,430,357) 31,702,374,234 0 31,702,374,234 135,390,727,783 (103,688,353,549) (5,892,560,783,906) 215,972 144,748 182
2094 183 77 (5,892,560,783,906) 31,799,066,476 0 31,799,066,476 135,390,727,784 (103,591,661,308) (5,996,152,445,214) 215,972 144,748 183
2095 184 78 (5,996,152,445,214) 31,896,053,629 0 31,896,053,629 135,390,727,785 (103,494,674,156) (6,099,647,119,371) 215,972 144,748 184
2096 185 79 (6,099,647,119,371) 31,993,336,592 0 31,993,336,592 135,390,727,786 (103,397,391,194) (6,203,044,510,564) 215,972 144,748 185
2097 186 80 (6,203,044,510,564) 32,090,916,269 0 32,090,916,269 135,390,727,787 (103,299,811,518) (6,306,344,322,083) 215,972 144,748 186
2098 187 81 (6,306,344,322,083) 32,188,793,563 0 32,188,793,563 135,390,727,788 (103,201,934,225) (6,409,546,256,307) 215,972 144,748 187
2099 188 82 (6,409,546,256,307) 32,286,969,384 0 32,286,969,384 135,390,727,789 (103,103,758,405) (6,512,650,014,713) 215,972 144,748 188
2100 189 83 (6,512,650,014,713) 32,385,444,640 0 32,385,444,640 135,390,727,790 (103,005,283,150) (6,615,655,297,862) 215,972 144,748 189
2101 190 84 (6,615,655,297,862) 32,484,220,246 0 32,484,220,246 135,390,727,791 (102,906,507,545) (6,718,561,805,407) 215,972 144,748 190
2102 191 85 (6,718,561,805,407) 32,583,297,118 0 32,583,297,118 135,390,727,792 (102,807,430,674) (6,821,369,236,081) 215,972 144,748 191
2103 192 86 (6,821,369,236,081) 32,682,676,174 0 32,682,676,174 135,390,727,793 (102,708,051,619) (6,924,077,287,699) 215,972 144,748 192
2104 193 87 (6,924,077,287,699) 32,782,358,337 0 32,782,358,337 135,390,727,794 (102,608,369,457) (7,026,685,657,156) 215,972 144,748 193
2105 194 88 (7,026,685,657,156) 32,882,344,530 0 32,882,344,530 135,390,727,795 (102,508,383,265) (7,129,194,040,422) 215,972 144,748 194
2106 195 89 (7,129,194,040,422) 32,982,635,681 0 32,982,635,681 135,390,727,796 (102,408,092,115) (7,231,602,132,537) 215,972 144,748 195
2107 196 90 (7,231,602,132,537) 33,083,232,719 0 33,083,232,719 135,390,727,797 (102,307,495,078) (7,333,909,627,615) 215,972 144,748 196
2108 197 91 (7,333,909,627,615) 33,184,136,579 0 33,184,136,579 135,390,727,798 (102,206,591,219) (7,436,116,218,834) 215,972 144,748 197
2109 198 92 (7,436,116,218,834) 33,285,348,196 0 33,285,348,196 135,390,727,799 (102,105,379,603) (7,538,221,598,437) 215,972 144,748 198
2110 199 93 (7,538,221,598,437) 33,386,868,508 0 33,386,868,508 135,390,727,800 (102,003,859,292) (7,640,225,457,729) 215,972 144,748 199
2111 200 94 (7,640,225,457,729) 33,488,698,457 0 33,488,698,457 135,390,727,801 (101,902,029,344) (7,742,127,487,074) 215,972 144,748 200
2112 201 95 (7,742,127,487,074) 33,590,838,987 0 33,590,838,987 135,390,727,802 (101,799,888,815) (7,843,927,375,889) 215,972 144,748 201
2113 202 96 (7,843,927,375,889) 33,693,291,046 0 33,693,291,046 135,390,727,803 (101,697,436,757) (7,945,624,812,646) 215,972 144,748 202
2114 203 97 (7,945,624,812,646) 33,796,055,584 0 33,796,055,584 135,390,727,804 (101,594,672,220) (8,047,219,484,866) 215,972 144,748 203
2115 204 98 (8,047,219,484,866) 33,899,133,553 0 33,899,133,553 135,390,727,805 (101,491,594,252) (8,148,711,079,118) 215,972 144,748 204
2116 205 99 (8,148,711,079,118) 34,002,525,910 0 34,002,525,910 135,390,727,806 (101,388,201,896) (8,250,099,281,014) 215,972 144,748 205
2117 206 100 (8,250,099,281,014) 34,106,233,614 0 34,106,233,614 135,390,727,807 (101,284,494,193) (8,351,383,775,206) 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 18.00% 5.000% 88,690,335 114 128
CA23 -1
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 40,645,524,237 18,166,488,484 58,812,012,721 29,967,721,113 28,844,291,608 377,751,915,483 293,291 124,325 104
2016 105 -1 377,751,915,483 40,852,382,046 19,589,339,510 60,441,721,556 32,371,972,127 28,069,749,429 405,821,664,912 293,700 129,204 105
2017 106 0 405,821,664,912 40,935,190,019 20,956,480,385 61,891,670,403 35,275,784,834 26,615,885,569 432,437,550,481 294,032 133,898 106
2018 107 1 432,437,550,481 40,992,052,946 22,238,384,903 63,230,437,849 38,570,142,690 24,660,295,159 457,097,845,640 294,282 138,621 107
2019 108 2 457,097,845,640 41,006,758,332 23,404,939,307 64,411,697,639 42,409,816,625 22,001,881,014 479,099,726,654 294,449 143,504 108
2020 109 3 479,099,726,654 41,002,951,170 24,418,590,631 65,421,541,801 46,877,369,851 18,544,171,950 497,643,898,604 294,546 148,240 109
2021 110 4 497,643,898,604 40,938,543,419 25,242,093,292 66,180,636,710 51,784,702,243 14,395,934,467 512,039,833,072 294,579 153,041 110
2022 111 5 512,039,833,072 40,903,475,999 25,936,766,807 66,840,242,806 53,449,236,664 13,391,006,142 525,430,839,214 294,549 157,479 111
2023 112 6 525,430,839,214 41,015,471,582 26,494,137,120 67,509,608,702 58,605,802,316 8,903,806,386 534,334,645,599 294,457 161,791 112
2024 113 7 534,334,645,599 41,092,124,645 26,806,575,938 67,898,700,582 64,304,954,274 3,593,746,308 537,928,391,908 294,302 166,151 113
2025 114 8 537,928,391,908 41,090,924,639 26,880,275,690 67,971,200,329 68,616,956,537 (645,756,208) 537,282,635,699 294,076 170,439 114
2026 115 9 537,282,635,699 41,095,949,876 26,741,082,709 67,837,032,585 72,758,995,619 (4,921,963,034) 532,360,672,665 293,774 174,319 115
2027 116 10 532,360,672,665 41,102,302,746 26,381,895,145 67,484,197,891 76,929,737,421 (9,445,539,530) 522,915,133,135 293,388 177,829 116
2028 117 11 522,915,133,135 41,124,942,375 25,801,082,683 66,926,025,058 80,712,983,995 (13,786,958,937) 509,128,174,198 292,912 181,123 117
2029 118 12 509,128,174,198 41,162,398,307 24,982,813,260 66,145,211,566 85,089,029,565 (18,943,817,999) 490,184,356,200 292,337 183,796 118
2030 119 13 490,184,356,200 41,212,474,446 23,898,599,242 65,111,073,688 89,535,816,409 (24,424,742,721) 465,759,613,478 291,657 186,087 119
2031 120 14 465,759,613,478 41,267,319,245 22,541,095,753 63,808,414,997 93,683,811,840 (29,875,396,843) 435,884,216,636 290,866 187,593 120
2032 121 15 435,884,216,636 41,355,502,538 20,901,964,255 62,257,466,792 97,947,329,879 (35,689,863,087) 400,194,353,549 289,959 188,449 121
2033 122 16 400,194,353,549 41,448,529,371 18,982,199,362 60,430,728,733 101,531,461,369 (41,100,732,636) 359,093,620,912 288,934 189,135 122
2034 123 17 359,093,620,912 41,522,265,062 16,771,042,245 58,293,307,307 105,638,859,328 (47,345,552,021) 311,748,068,891 287,787 189,588 123
2035 124 18 311,748,068,891 41,555,540,600 14,246,236,921 55,801,777,521 109,448,438,457 (53,646,660,936) 258,101,407,955 286,519 189,637 124
2036 125 19 258,101,407,955 40,599,297,327 11,390,020,255 51,989,317,582 112,591,323,273 (60,602,005,691) 197,499,402,264 285,128 189,562 125
2037 126 20 197,499,402,264 40,732,487,780 8,196,065,525 48,928,553,305 116,084,736,822 (67,156,183,517) 130,343,218,747 283,616 189,146 126
2038 127 21 130,343,218,747 40,847,769,005 4,688,160,854 45,535,929,858 118,695,933,210 (73,160,003,352) 57,183,215,395 281,987 188,575 127
2039 128 22 57,183,215,395 40,970,227,274 890,187,892 41,860,415,166 120,619,330,266 (78,758,915,100) (21,575,699,705) 280,245 187,828 128
2040 129 23 (21,575,699,705) 41,039,810,513 0 41,039,810,513 122,194,773,418 (81,154,962,906) (102,730,662,611) 278,397 186,783 129
2041 130 24 (102,730,662,611) 41,092,329,096 0 41,092,329,096 123,121,769,515 (82,029,440,419) (184,760,103,030) 276,449 185,538 130
2042 131 25 (184,760,103,030) 41,084,031,098 0 41,084,031,098 123,945,892,059 (82,861,860,962) (267,621,963,991) 274,410 183,835 131
2043 132 26 (267,621,963,991) 41,002,206,710 0 41,002,206,710 127,372,701,108 (86,370,494,399) (353,992,458,390) 272,282 182,036 132
2044 133 27 (353,992,458,390) 40,861,388,891 0 40,861,388,891 128,771,364,740 (87,909,975,850) (441,902,434,239) 270,067 179,939 133
2045 134 28 (441,902,434,239) 40,703,709,840 0 40,703,709,840 130,282,063,881 (89,578,354,041) (531,480,788,280) 267,770 177,531 134
2046 135 29 (531,480,788,280) 40,501,001,810 0 40,501,001,810 131,075,407,640 (90,574,405,831) (622,055,194,111) 265,393 174,980 135
2047 136 30 (622,055,194,111) 40,257,909,963 0 40,257,909,963 131,672,690,364 (91,414,780,401) (713,469,974,512) 262,943 172,231 136
2048 137 31 (713,469,974,512) 39,964,084,593 0 39,964,084,593 133,104,786,779 (93,140,702,186) (806,610,676,698) 260,427 170,078 137
2049 138 32 (806,610,676,698) 39,632,957,382 0 39,632,957,382 134,162,822,077 (94,529,864,695) (901,140,541,393) 257,855 167,814 138
2050 139 33 (901,140,541,393) 39,343,784,408 0 39,343,784,408 134,980,584,342 (95,636,799,935) (996,777,341,327) 255,232 165,369 139
2051 140 34 (996,777,341,327) 39,132,993,734 0 39,132,993,734 135,405,185,166 (96,272,191,433) (1,093,049,532,760) 252,567 162,814 140
2052 141 35 (1,093,049,532,760) 38,894,125,601 0 38,894,125,601 135,549,693,840 (96,655,568,240) (1,189,705,100,999) 249,863 160,259 141
2053 142 36 (1,189,705,100,999) 38,601,834,449 0 38,601,834,449 136,045,739,048 (97,443,904,600) (1,287,149,005,599) 247,126 158,233 142
2054 143 37 (1,287,149,005,599) 38,272,288,857 0 38,272,288,857 136,277,686,260 (98,005,397,403) (1,385,154,403,002) 244,360 156,216 143
2055 144 38 (1,385,154,403,002) 37,850,462,012 0 37,850,462,012 136,264,526,449 (98,414,064,438) (1,483,568,467,439) 241,571 154,280 144
2056 145 39 (1,483,568,467,439) 37,550,970,326 0 37,550,970,326 136,131,657,822 (98,580,687,497) (1,582,149,154,936) 238,763 152,465 145
2057 146 40 (1,582,149,154,936) 37,225,113,198 0 37,225,113,198 135,910,129,343 (98,685,016,145) (1,680,834,171,081) 235,935 150,833 146
2058 147 41 (1,680,834,171,081) 36,874,819,515 0 36,874,819,515 136,010,913,709 (99,136,094,194) (1,779,970,265,275) 233,088 149,696 147
2059 148 42 (1,779,970,265,275) 36,543,603,098 0 36,543,603,098 136,069,869,406 (99,526,266,309) (1,879,496,531,583) 230,225 148,642 148
2060 149 43 (1,879,496,531,583) 36,201,688,523 0 36,201,688,523 135,965,554,288 (99,763,865,766) (1,979,260,397,349) 227,345 147,639 149
2061 150 44 (1,979,260,397,349) 35,854,421,949 0 35,854,421,949 135,732,136,576 (99,877,714,627) (2,079,138,111,976) 224,447 146,760 150
2062 151 45 (2,079,138,111,976) 35,505,826,248 0 35,505,826,248 135,641,007,218 (100,135,180,970) (2,179,273,292,946) 221,586 146,001 151
2063 152 46 (2,179,273,292,946) 35,161,436,868 0 35,161,436,868 135,537,399,778 (100,375,962,910) (2,279,649,255,856) 218,761 145,342 152
2064 153 47 (2,279,649,255,856) 34,827,167,046 0 34,827,167,046 135,390,727,754 (100,563,560,708) (2,380,212,816,564) 215,972 144,748 153
2065 154 48 (2,380,212,816,564) 34,933,389,905 0 34,933,389,905 135,390,727,755 (100,457,337,850) (2,480,670,154,413) 215,972 144,748 154
2066 155 49 (2,480,670,154,413) 35,039,936,745 0 35,039,936,745 135,390,727,756 (100,350,791,011) (2,581,020,945,425) 215,972 144,748 155
2067 156 50 (2,581,020,945,425) 35,146,808,552 0 35,146,808,552 135,390,727,757 (100,243,919,205) (2,681,264,864,630) 215,972 144,748 156
2068 157 51 (2,681,264,864,630) 35,254,006,318 0 35,254,006,318 135,390,727,758 (100,136,721,440) (2,781,401,586,070) 215,972 144,748 157
2069 158 52 (2,781,401,586,070) 35,361,531,037 0 35,361,531,037 135,390,727,759 (100,029,196,722) (2,881,430,782,792) 215,972 144,748 158
2070 159 53 (2,881,430,782,792) 35,469,383,707 0 35,469,383,707 135,390,727,760 (99,921,344,053) (2,981,352,126,845) 215,972 144,748 159
2071 160 54 (2,981,352,126,845) 35,577,565,327 0 35,577,565,327 135,390,727,761 (99,813,162,434) (3,081,165,289,279) 215,972 144,748 160
2072 161 55 (3,081,165,289,279) 35,686,076,901 0 35,686,076,901 135,390,727,762 (99,704,650,861) (3,180,869,940,140) 215,972 144,748 161
2073 162 56 (3,180,869,940,140) 35,794,919,436 0 35,794,919,436 135,390,727,763 (99,595,808,327) (3,280,465,748,467) 215,972 144,748 162
2074 163 57 (3,280,465,748,467) 35,904,093,940 0 35,904,093,940 135,390,727,764 (99,486,633,824) (3,379,952,382,291) 215,972 144,748 163
2075 164 58 (3,379,952,382,291) 36,013,601,427 0 36,013,601,427 135,390,727,765 (99,377,126,338) (3,479,329,508,629) 215,972 144,748 164
2076 165 59 (3,479,329,508,629) 36,123,442,911 0 36,123,442,911 135,390,727,766 (99,267,284,855) (3,578,596,793,484) 215,972 144,748 165
2077 166 60 (3,578,596,793,484) 36,233,619,412 0 36,233,619,412 135,390,727,767 (99,157,108,355) (3,677,753,901,839) 215,972 144,748 166
2078 167 61 (3,677,753,901,839) 36,344,131,951 0 36,344,131,951 135,390,727,768 (99,046,595,817) (3,776,800,497,656) 215,972 144,748 167
2079 168 62 (3,776,800,497,656) 36,454,981,554 0 36,454,981,554 135,390,727,769 (98,935,746,215) (3,875,736,243,871) 215,972 144,748 168
2080 169 63 (3,875,736,243,871) 36,566,169,247 0 36,566,169,247 135,390,727,770 (98,824,558,523) (3,974,560,802,394) 215,972 144,748 169
2081 170 64 (3,974,560,802,394) 36,677,696,064 0 36,677,696,064 135,390,727,771 (98,713,031,707) (4,073,273,834,101) 215,972 144,748 170
2082 171 65 (4,073,273,834,101) 36,789,563,037 0 36,789,563,037 135,390,727,772 (98,601,164,735) (4,171,874,998,837) 215,972 144,748 171
2083 172 66 (4,171,874,998,837) 36,901,771,204 0 36,901,771,204 135,390,727,773 (98,488,956,569) (4,270,363,955,406) 215,972 144,748 172
2084 173 67 (4,270,363,955,406) 37,014,321,606 0 37,014,321,606 135,390,727,774 (98,376,406,168) (4,368,740,361,574) 215,972 144,748 173
2085 174 68 (4,368,740,361,574) 37,127,215,287 0 37,127,215,287 135,390,727,775 (98,263,512,488) (4,467,003,874,062) 215,972 144,748 174
2086 175 69 (4,467,003,874,062) 37,240,453,293 0 37,240,453,293 135,390,727,776 (98,150,274,483) (4,565,154,148,545) 215,972 144,748 175
2087 176 70 (4,565,154,148,545) 37,354,036,676 0 37,354,036,676 135,390,727,777 (98,036,691,101) (4,663,190,839,646) 215,972 144,748 176
2088 177 71 (4,663,190,839,646) 37,467,966,488 0 37,467,966,488 135,390,727,778 (97,922,761,290) (4,761,113,600,936) 215,972 144,748 177
2089 178 72 (4,761,113,600,936) 37,582,243,786 0 37,582,243,786 135,390,727,779 (97,808,483,993) (4,858,922,084,929) 215,972 144,748 178
2090 179 73 (4,858,922,084,929) 37,696,869,629 0 37,696,869,629 135,390,727,780 (97,693,858,151) (4,956,615,943,080) 215,972 144,748 179
2091 180 74 (4,956,615,943,080) 37,811,845,082 0 37,811,845,082 135,390,727,781 (97,578,882,699) (5,054,194,825,779) 215,972 144,748 180
2092 181 75 (5,054,194,825,779) 37,927,171,209 0 37,927,171,209 135,390,727,782 (97,463,556,573) (5,151,658,382,352) 215,972 144,748 181
2093 182 76 (5,151,658,382,352) 38,042,849,081 0 38,042,849,081 135,390,727,783 (97,347,878,702) (5,249,006,261,054) 215,972 144,748 182
2094 183 77 (5,249,006,261,054) 38,158,879,771 0 38,158,879,771 135,390,727,784 (97,231,848,013) (5,346,238,109,067) 215,972 144,748 183
2095 184 78 (5,346,238,109,067) 38,275,264,354 0 38,275,264,354 135,390,727,785 (97,115,463,431) (5,443,353,572,498) 215,972 144,748 184
2096 185 79 (5,443,353,572,498) 38,392,003,911 0 38,392,003,911 135,390,727,786 (96,998,723,875) (5,540,352,296,373) 215,972 144,748 185
2097 186 80 (5,540,352,296,373) 38,509,099,522 0 38,509,099,522 135,390,727,787 (96,881,628,265) (5,637,233,924,638) 215,972 144,748 186
2098 187 81 (5,637,233,924,638) 38,626,552,276 0 38,626,552,276 135,390,727,788 (96,764,175,512) (5,733,998,100,150) 215,972 144,748 187
2099 188 82 (5,733,998,100,150) 38,744,363,260 0 38,744,363,260 135,390,727,789 (96,646,364,529) (5,830,644,464,678) 215,972 144,748 188
2100 189 83 (5,830,644,464,678) 38,862,533,568 0 38,862,533,568 135,390,727,790 (96,528,194,222) (5,927,172,658,900) 215,972 144,748 189
2101 190 84 (5,927,172,658,900) 38,981,064,296 0 38,981,064,296 135,390,727,791 (96,409,663,495) (6,023,582,322,395) 215,972 144,748 190
2102 191 85 (6,023,582,322,395) 39,099,956,542 0 39,099,956,542 135,390,727,792 (96,290,771,250) (6,119,873,093,645) 215,972 144,748 191
2103 192 86 (6,119,873,093,645) 39,219,211,409 0 39,219,211,409 135,390,727,793 (96,171,516,384) (6,216,044,610,029) 215,972 144,748 192
2104 193 87 (6,216,044,610,029) 39,338,830,004 0 39,338,830,004 135,390,727,794 (96,051,897,790) (6,312,096,507,819) 215,972 144,748 193
2105 194 88 (6,312,096,507,819) 39,458,813,436 0 39,458,813,436 135,390,727,795 (95,931,914,359) (6,408,028,422,178) 215,972 144,748 194
2106 195 89 (6,408,028,422,178) 39,579,162,817 0 39,579,162,817 135,390,727,796 (95,811,564,979) (6,503,839,987,158) 215,972 144,748 195
2107 196 90 (6,503,839,987,158) 39,699,879,263 0 39,699,879,263 135,390,727,797 (95,690,848,534) (6,599,530,835,691) 215,972 144,748 196
2108 197 91 (6,599,530,835,691) 39,820,963,895 0 39,820,963,895 135,390,727,798 (95,569,763,903) (6,695,100,599,594) 215,972 144,748 197
2109 198 92 (6,695,100,599,594) 39,942,417,835 0 39,942,417,835 135,390,727,799 (95,448,309,964) (6,790,548,909,559) 215,972 144,748 198
2110 199 93 (6,790,548,909,559) 40,064,242,209 0 40,064,242,209 135,390,727,800 (95,326,485,591) (6,885,875,395,149) 215,972 144,748 199
2111 200 94 (6,885,875,395,149) 40,186,438,148 0 40,186,438,148 135,390,727,801 (95,204,289,653) (6,981,079,684,802) 215,972 144,748 200
2112 201 95 (6,981,079,684,802) 40,309,006,784 0 40,309,006,784 135,390,727,802 (95,081,721,018) (7,076,161,405,820) 215,972 144,748 201
2113 202 96 (7,076,161,405,820) 40,431,949,255 0 40,431,949,255 135,390,727,803 (94,958,778,548) (7,171,120,184,368) 215,972 144,748 202
2114 203 97 (7,171,120,184,368) 40,555,266,700 0 40,555,266,700 135,390,727,804 (94,835,461,104) (7,265,955,645,472) 215,972 144,748 203
2115 204 98 (7,265,955,645,472) 40,678,960,264 0 40,678,960,264 135,390,727,805 (94,711,767,541) (7,360,667,413,013) 215,972 144,748 204
2116 205 99 (7,360,667,413,013) 40,803,031,092 0 40,803,031,092 135,390,727,806 (94,587,696,714) (7,455,255,109,726) 215,972 144,748 205
2117 206 100 (7,455,255,109,726) 40,927,480,337 0 40,927,480,337 135,390,727,807 (94,463,247,470) (7,549,718,357,196) 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 30.16% 5.000% 88,690,335 147 0
CA24 200
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 68,103,833,944 18,870,547,707 86,974,381,651 29,967,721,113 57,006,660,538 405,914,284,413 293,291 124,325 104
2016 105 -1 405,914,284,413 68,450,435,695 21,741,205,959 90,191,641,654 32,371,972,127 57,819,669,527 463,733,953,940 293,700 129,204 105
2017 106 0 463,733,953,940 68,589,185,053 24,635,418,156 93,224,603,210 35,275,784,834 57,948,818,376 521,682,772,315 294,032 133,898 106
2018 107 1 521,682,772,315 68,684,462,046 27,525,124,718 96,209,586,764 38,570,142,690 57,639,444,074 579,322,216,389 294,282 138,621 107
2019 108 2 579,322,216,389 68,709,101,739 30,383,172,254 99,092,273,992 42,409,816,625 56,682,457,367 636,004,673,756 294,449 143,504 108
2020 109 3 636,004,673,756 68,702,722,627 33,175,248,725 101,877,971,352 46,877,369,851 55,000,601,501 691,005,275,258 294,546 148,240 109
2021 110 4 691,005,275,258 68,594,803,861 35,867,196,209 104,462,000,070 51,784,702,243 52,677,297,827 743,682,573,085 294,579 153,041 110
2022 111 5 743,682,573,085 68,536,046,451 38,524,409,127 107,060,455,578 53,449,236,664 53,611,218,914 797,293,791,999 294,549 157,479 111
2023 112 6 797,293,791,999 68,723,701,272 41,146,294,435 109,869,995,707 58,605,802,316 51,264,193,391 848,557,985,389 294,457 161,791 112
2024 113 7 848,557,985,389 68,852,137,738 43,632,388,570 112,484,526,308 64,304,954,274 48,179,572,034 896,737,557,423 294,302 166,151 113
2025 114 8 896,737,557,423 68,850,127,061 45,992,520,138 114,842,647,199 68,616,956,537 46,225,690,662 942,963,248,085 294,076 170,439 114
2026 115 9 942,963,248,085 68,858,547,125 48,257,078,146 117,115,625,270 72,758,995,619 44,356,629,651 987,319,877,736 293,774 174,319 115
2027 116 10 987,319,877,736 68,869,191,712 50,425,107,943 119,294,299,655 76,929,737,421 42,364,562,234 1,029,684,439,970 293,388 177,829 116
2028 117 11 1,029,684,439,970 68,907,125,668 52,501,615,939 121,408,741,607 80,712,983,995 40,695,757,612 1,070,380,197,582 292,912 181,123 117
2029 118 12 1,070,380,197,582 68,969,885,162 54,477,980,789 123,447,865,951 85,089,029,565 38,358,836,386 1,108,739,033,969 292,337 183,796 118
2030 119 13 1,108,739,033,969 69,053,790,516 56,333,231,847 125,387,022,363 89,535,816,409 35,851,205,954 1,144,590,239,923 291,657 186,087 119
2031 120 14 1,144,590,239,923 69,145,686,023 58,067,752,667 127,213,438,690 93,683,811,840 33,529,626,850 1,178,119,866,773 290,866 187,593 120
2032 121 15 1,178,119,866,773 69,293,442,030 59,681,688,351 128,975,130,381 97,947,329,879 31,027,800,502 1,209,147,667,275 289,959 188,449 121
2033 122 16 1,209,147,667,275 69,449,313,657 61,184,953,509 130,634,267,166 101,531,461,369 29,102,805,797 1,238,250,473,072 288,934 189,135 122
2034 123 17 1,238,250,473,072 69,572,861,903 62,575,255,095 132,148,116,998 105,638,859,328 26,509,257,670 1,264,759,730,742 287,787 189,588 123
2035 124 18 1,264,759,730,742 69,628,616,916 63,838,452,306 133,467,069,222 109,448,438,457 24,018,630,765 1,288,778,361,507 286,519 189,637 124
2036 125 19 1,288,778,361,507 68,026,378,188 64,948,507,126 132,974,885,314 112,591,323,273 20,383,562,041 1,309,161,923,549 285,128 189,562 125
2037 126 20 1,309,161,923,549 68,249,546,191 65,909,965,550 134,159,511,741 116,084,736,822 18,074,774,919 1,327,236,698,467 283,616 189,146 126
2038 127 21 1,327,236,698,467 68,442,706,288 66,774,876,154 135,217,582,442 118,695,933,210 16,521,649,232 1,343,758,347,699 281,987 188,575 127
2039 128 22 1,343,758,347,699 68,647,891,920 67,578,083,514 136,225,975,435 120,619,330,266 15,606,645,169 1,359,364,992,868 280,245 187,828 128
2040 129 23 1,359,364,992,868 68,764,482,503 68,341,017,816 137,105,500,319 122,194,773,418 14,910,726,901 1,374,275,719,769 278,397 186,783 129
2041 130 24 1,374,275,719,769 68,852,480,308 69,084,157,701 137,936,638,008 123,121,769,515 14,814,868,493 1,389,090,588,262 276,449 185,538 130
2042 131 25 1,389,090,588,262 68,838,576,550 69,822,406,693 138,660,983,243 123,945,892,059 14,715,091,184 1,403,805,679,446 274,410 183,835 131
2043 132 26 1,403,805,679,446 68,701,475,242 70,485,644,437 139,187,119,679 127,372,701,108 11,814,418,571 1,415,620,098,017 272,282 182,036 132
2044 133 27 1,415,620,098,017 68,465,527,163 71,049,598,935 139,515,126,098 128,771,364,740 10,743,761,358 1,426,363,859,375 270,067 179,939 133
2045 134 28 1,426,363,859,375 68,201,327,154 71,555,050,821 139,756,377,975 130,282,063,881 9,474,314,094 1,435,838,173,469 267,770 177,531 134
2046 135 29 1,435,838,173,469 67,861,678,587 72,011,861,997 139,873,540,585 131,075,407,640 8,798,132,945 1,444,636,306,413 265,393 174,980 135
2047 136 30 1,444,636,306,413 67,454,364,694 72,437,289,414 139,891,654,108 131,672,690,364 8,218,963,744 1,452,855,270,157 262,943 172,231 136
2048 137 31 1,452,855,270,157 66,962,043,962 72,809,430,705 139,771,474,668 133,104,786,779 6,666,687,889 1,459,521,958,046 260,427 170,078 137
2049 138 32 1,459,521,958,046 66,407,221,925 73,109,956,819 139,517,178,743 134,162,822,077 5,354,356,666 1,464,876,314,712 257,855 167,814 138
2050 139 33 1,464,876,314,712 65,922,696,541 73,351,147,221 139,273,843,762 134,980,584,342 4,293,259,420 1,469,169,574,132 255,232 165,369 139
2051 140 34 1,469,169,574,132 65,569,505,056 73,551,370,978 139,120,876,034 135,405,185,166 3,715,690,868 1,472,885,265,000 252,567 162,814 140
2052 141 35 1,472,885,265,000 65,169,268,228 73,727,951,395 138,897,219,623 135,549,693,840 3,347,525,783 1,476,232,790,783 249,863 160,259 141
2053 142 36 1,476,232,790,783 64,679,518,165 73,874,342,582 138,553,860,746 136,045,739,048 2,508,121,698 1,478,740,912,481 247,126 158,233 142
2054 143 37 1,478,740,912,481 64,127,346,218 73,982,858,588 138,110,204,806 136,277,686,260 1,832,518,546 1,480,573,431,027 244,360 156,216 143
2055 144 38 1,480,573,431,027 63,420,551,904 74,059,048,398 137,479,600,301 136,264,526,449 1,215,073,852 1,481,788,504,880 241,571 154,280 144
2056 145 39 1,481,788,504,880 62,918,736,945 74,111,899,715 137,030,636,660 136,131,657,822 898,978,838 1,482,687,483,718 238,763 152,465 145
2057 146 40 1,482,687,483,718 62,372,745,225 74,149,681,624 136,522,426,849 135,910,129,343 612,297,506 1,483,299,781,223 235,935 150,833 146
2058 147 41 1,483,299,781,223 61,785,808,698 74,163,447,627 135,949,256,325 136,010,913,709 (61,657,384) 1,483,238,123,840 233,088 149,696 147
2059 148 42 1,483,238,123,840 61,230,837,190 74,144,543,986 135,375,381,176 136,069,869,406 (694,488,230) 1,482,543,635,610 230,225 148,642 148
2060 149 43 1,482,543,635,610 60,657,940,324 74,096,914,289 134,754,854,613 135,965,554,288 (1,210,699,675) 1,481,332,935,935 227,345 147,639 149
2061 150 44 1,481,332,935,935 60,076,075,888 74,025,892,594 134,101,968,482 135,732,136,576 (1,630,168,094) 1,479,702,767,841 224,447 146,760 150
2062 151 45 1,479,702,767,841 59,491,984,424 73,929,654,177 133,421,638,601 135,641,007,218 (2,219,368,617) 1,477,483,399,224 221,586 146,001 151
2063 152 46 1,477,483,399,224 58,914,940,885 73,803,701,014 132,718,641,900 135,537,399,778 (2,818,757,878) 1,474,664,641,346 218,761 145,342 152
2064 153 47 1,474,664,641,346 58,354,853,228 73,648,548,927 132,003,402,156 135,390,727,754 (3,387,325,598) 1,471,277,315,747 215,972 144,748 153
2065 154 48 1,471,277,315,747 58,532,835,531 73,479,403,571 132,012,239,102 135,390,727,755 (3,378,488,653) 1,467,898,827,094 215,972 144,748 154
2066 155 49 1,467,898,827,094 58,711,360,679 73,310,725,311 132,022,085,989 135,390,727,756 (3,368,641,767) 1,464,530,185,327 215,972 144,748 155
2067 156 50 1,464,530,185,327 58,890,430,329 73,142,565,980 132,032,996,309 135,390,727,757 (3,357,731,448) 1,461,172,453,879 215,972 144,748 156
2068 157 51 1,461,172,453,879 59,070,046,141 72,974,980,157 132,045,026,299 135,390,727,758 (3,345,701,459) 1,457,826,752,420 215,972 144,748 157
2069 158 52 1,457,826,752,420 59,250,209,782 72,808,025,304 132,058,235,086 135,390,727,759 (3,332,492,673) 1,454,494,259,748 215,972 144,748 158
2070 159 53 1,454,494,259,748 59,430,922,922 72,641,761,914 132,072,684,836 135,390,727,760 (3,318,042,924) 1,451,176,216,824 215,972 144,748 159
2071 160 54 1,451,176,216,824 59,612,187,237 72,476,253,670 132,088,440,907 135,390,727,761 (3,302,286,854) 1,447,873,929,970 215,972 144,748 160
2072 161 55 1,447,873,929,970 59,794,004,408 72,311,567,605 132,105,572,013 135,390,727,762 (3,285,155,749) 1,444,588,774,221 215,972 144,748 161
2073 162 56 1,444,588,774,221 59,976,376,121 72,147,774,277 132,124,150,398 135,390,727,763 (3,266,577,365) 1,441,322,196,856 215,972 144,748 162
2074 163 57 1,441,322,196,856 60,159,304,069 71,984,947,949 132,144,252,018 135,390,727,764 (3,246,475,746) 1,438,075,721,110 215,972 144,748 163
2075 164 58 1,438,075,721,110 60,342,789,946 71,823,166,780 132,165,956,726 135,390,727,765 (3,224,771,039) 1,434,850,950,071 215,972 144,748 164
2076 165 59 1,434,850,950,071 60,526,835,455 71,662,513,021 132,189,348,477 135,390,727,766 (3,201,379,289) 1,431,649,570,781 215,972 144,748 165
2077 166 60 1,431,649,570,781 60,711,442,304 71,503,073,233 132,214,515,537 135,390,727,767 (3,176,212,230) 1,428,473,358,551 215,972 144,748 166
2078 167 61 1,428,473,358,551 60,896,612,203 71,344,938,501 132,241,550,703 135,390,727,768 (3,149,177,065) 1,425,324,181,487 215,972 144,748 167
2079 168 62 1,425,324,181,487 61,082,346,870 71,188,204,669 132,270,551,538 135,390,727,769 (3,120,176,231) 1,422,204,005,256 215,972 144,748 168
2080 169 63 1,422,204,005,256 61,268,648,028 71,032,972,584 132,301,620,612 135,390,727,770 (3,089,107,158) 1,419,114,898,098 215,972 144,748 169
2081 170 64 1,419,114,898,098 61,455,517,404 70,879,348,355 132,334,865,759 135,390,727,771 (3,055,862,012) 1,416,059,036,085 215,972 144,748 170
2082 171 65 1,416,059,036,085 61,642,956,732 70,727,443,619 132,370,400,351 135,390,727,772 (3,020,327,421) 1,413,038,708,664 215,972 144,748 171
2083 172 66 1,413,038,708,664 61,830,967,750 70,577,375,828 132,408,343,579 135,390,727,773 (2,982,384,194) 1,410,056,324,470 215,972 144,748 172
2084 173 67 1,410,056,324,470 62,019,552,202 70,429,268,548 132,448,820,750 135,390,727,774 (2,941,907,024) 1,407,114,417,446 215,972 144,748 173
2085 174 68 1,407,114,417,446 62,208,711,836 70,283,251,768 132,491,963,604 135,390,727,775 (2,898,764,171) 1,404,215,653,275 215,972 144,748 174
2086 175 69 1,404,215,653,275 62,398,448,407 70,139,462,235 132,537,910,643 135,390,727,776 (2,852,817,133) 1,401,362,836,142 215,972 144,748 175
2087 176 70 1,401,362,836,142 62,588,763,675 69,998,043,800 132,586,807,474 135,390,727,777 (2,803,920,303) 1,398,558,915,839 215,972 144,748 176
2088 177 71 1,398,558,915,839 62,779,659,404 69,859,147,777 132,638,807,181 135,390,727,778 (2,751,920,597) 1,395,806,995,242 215,972 144,748 177
2089 178 72 1,395,806,995,242 62,971,137,365 69,722,933,335 132,694,070,700 135,390,727,779 (2,696,657,079) 1,393,110,338,164 215,972 144,748 178
2090 179 73 1,393,110,338,164 63,163,199,334 69,589,567,894 132,752,767,229 135,390,727,780 (2,637,960,551) 1,390,472,377,613 215,972 144,748 179
2091 180 74 1,390,472,377,613 63,355,847,092 69,459,227,552 132,815,074,644 135,390,727,781 (2,575,653,137) 1,387,896,724,476 215,972 144,748 180
2092 181 75 1,387,896,724,476 63,549,082,426 69,332,097,528 132,881,179,954 135,390,727,782 (2,509,547,828) 1,385,387,176,648 215,972 144,748 181
2093 182 76 1,385,387,176,648 63,742,907,127 69,208,372,632 132,951,279,759 135,390,727,783 (2,439,448,024) 1,382,947,728,624 215,972 144,748 182
2094 183 77 1,382,947,728,624 63,937,322,994 69,088,257,755 133,025,580,749 135,390,727,784 (2,365,147,035) 1,380,582,581,589 215,972 144,748 183
2095 184 78 1,380,582,581,589 64,132,331,829 68,971,968,390 133,104,300,219 135,390,727,785 (2,286,427,566) 1,378,296,154,024 215,972 144,748 184
2096 185 79 1,378,296,154,024 64,327,935,441 68,859,731,172 133,187,666,613 135,390,727,786 (2,203,061,173) 1,376,093,092,851 215,972 144,748 185
2097 186 80 1,376,093,092,851 64,524,135,644 68,751,784,450 133,275,920,095 135,390,727,787 (2,114,807,692) 1,373,978,285,158 215,972 144,748 186
2098 187 81 1,373,978,285,158 64,720,934,258 68,648,378,892 133,369,313,150 135,390,727,788 (2,021,414,638) 1,371,956,870,520 215,972 144,748 187
2099 188 82 1,371,956,870,520 64,918,333,108 68,549,778,112 133,468,111,219 135,390,727,789 (1,922,616,570) 1,370,034,253,951 215,972 144,748 188
2100 189 83 1,370,034,253,951 65,116,334,023 68,456,259,337 133,572,593,360 135,390,727,790 (1,818,134,430) 1,368,216,119,521 215,972 144,748 189
2101 190 84 1,368,216,119,521 65,314,938,842 68,368,114,105 133,683,052,947 135,390,727,791 (1,707,674,844) 1,366,508,444,677 215,972 144,748 190
2102 191 85 1,366,508,444,677 65,514,149,406 68,285,648,999 133,799,798,405 135,390,727,792 (1,590,929,387) 1,364,917,515,290 215,972 144,748 191
2103 192 86 1,364,917,515,290 65,713,967,561 68,209,186,419 133,923,153,981 135,390,727,793 (1,467,573,812) 1,363,449,941,478 215,972 144,748 192
2104 193 87 1,363,449,941,478 65,914,395,162 68,139,065,393 134,053,460,555 135,390,727,794 (1,337,267,239) 1,362,112,674,239 215,972 144,748 193
2105 194 88 1,362,112,674,239 66,115,434,068 68,075,642,430 134,191,076,497 135,390,727,795 (1,199,651,298) 1,360,913,022,942 215,972 144,748 194
2106 195 89 1,360,913,022,942 66,317,086,142 68,019,292,416 134,336,378,558 135,390,727,796 (1,054,349,238) 1,359,858,673,703 215,972 144,748 195
2107 196 90 1,359,858,673,703 66,519,353,254 67,970,409,561 134,489,762,815 135,390,727,797 (900,964,982) 1,358,957,708,721 215,972 144,748 196
2108 197 91 1,358,957,708,721 66,722,237,282 67,929,408,383 134,651,645,665 135,390,727,798 (739,082,133) 1,358,218,626,588 215,972 144,748 197
2109 198 92 1,358,218,626,588 66,925,740,106 67,896,724,756 134,822,464,861 135,390,727,799 (568,262,938) 1,357,650,363,650 215,972 144,748 198
2110 199 93 1,357,650,363,650 67,129,863,613 67,872,817,003 135,002,680,616 135,390,727,800 (388,047,184) 1,357,262,316,466 215,972 144,748 199
2111 200 94 1,357,262,316,466 67,334,609,697 67,858,167,047 135,192,776,744 135,390,727,801 (197,951,057) 1,357,064,365,409 215,972 144,748 200
2112 201 95 1,357,064,365,409 67,539,980,256 67,853,281,622 135,393,261,879 135,390,727,802 2,534,077 1,357,066,899,486 215,972 144,748 201
2113 202 96 1,357,066,899,486 67,745,977,196 67,858,693,548 135,604,670,744 135,390,727,803 213,942,941 1,357,280,842,427 215,972 144,748 202
2114 203 97 1,357,280,842,427 67,952,602,427 67,874,963,063 135,827,565,490 135,390,727,804 436,837,686 1,357,717,680,113 215,972 144,748 203
2115 204 98 1,357,717,680,113 68,159,857,864 67,902,679,238 136,062,537,102 135,390,727,805 671,809,297 1,358,389,489,410 215,972 144,748 204
2116 205 99 1,358,389,489,410 68,367,745,431 67,942,461,447 136,310,206,878 135,390,727,806 919,479,072 1,359,308,968,482 215,972 144,748 205
2117 206 100 1,359,308,968,482 68,576,267,054 67,994,960,928 136,571,227,983 135,390,727,807 1,180,500,176 1,360,489,468,657 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 12.00% 6.000% 88,690,335 111 123
CA31 -1
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 27,097,016,158 21,493,130,190 48,590,146,348 29,967,721,113 18,622,425,235 367,530,049,110 293,291 124,325 104
2016 105 -1 367,530,049,110 27,234,921,364 22,574,939,612 49,809,860,976 32,371,972,127 17,437,888,849 384,967,937,959 293,700 129,204 105
2017 106 0 384,967,937,959 27,290,126,679 23,565,470,652 50,855,597,331 35,275,784,834 15,579,812,497 400,547,750,456 294,032 133,898 106
2018 107 1 400,547,750,456 27,328,035,297 24,428,455,470 51,756,490,767 38,570,142,690 13,186,348,077 413,734,098,533 294,282 138,621 107
2019 108 2 413,734,098,533 27,337,838,888 25,125,656,268 52,463,495,156 42,409,816,625 10,053,678,531 423,787,777,064 294,449 143,504 108
2020 109 3 423,787,777,064 27,335,300,780 25,609,283,043 52,944,583,823 46,877,369,851 6,067,213,972 429,854,991,036 294,546 148,240 109
2021 110 4 429,854,991,036 27,292,362,279 25,831,473,467 53,123,835,746 51,784,702,243 1,339,133,503 431,194,124,539 294,579 153,041 110
2022 111 5 431,194,124,539 27,268,983,999 25,862,102,982 53,131,086,981 53,449,236,664 (318,149,683) 430,875,974,856 294,549 157,479 111
2023 112 6 430,875,974,856 27,343,647,721 25,685,251,395 53,028,899,116 58,605,802,316 (5,576,903,200) 425,299,071,656 294,457 161,791 112
2024 113 7 425,299,071,656 27,394,749,763 25,165,606,355 52,560,356,118 64,304,954,274 (11,744,598,156) 413,554,473,500 294,302 166,151 113
2025 114 8 413,554,473,500 27,393,949,759 24,305,750,728 51,699,700,487 68,616,956,537 (16,917,256,050) 396,637,217,450 294,076 170,439 114
2026 115 9 396,637,217,450 27,397,299,917 23,131,321,831 50,528,621,748 72,758,995,619 (22,230,373,871) 374,406,843,579 293,774 174,319 115
2027 116 10 374,406,843,579 27,401,535,164 21,627,386,131 49,028,921,295 76,929,737,421 (27,900,816,126) 346,506,027,453 293,388 177,829 116
2028 117 11 346,506,027,453 27,416,628,250 19,785,021,624 47,201,649,874 80,712,983,995 (33,511,334,121) 312,994,693,331 292,912 181,123 117
2029 118 12 312,994,693,331 27,441,598,871 17,577,586,267 45,019,185,138 85,089,029,565 (40,069,844,427) 272,924,848,905 292,337 183,796 118
2030 119 13 272,924,848,905 27,474,982,964 14,962,542,197 42,437,525,161 89,535,816,409 (47,098,291,248) 225,826,557,656 291,657 186,087 119
2031 120 14 225,826,557,656 27,511,546,163 11,922,088,133 39,433,634,296 93,683,811,840 (54,250,177,544) 171,576,380,112 290,866 187,593 120
2032 121 15 171,576,380,112 27,570,335,025 8,436,363,877 36,006,698,902 97,947,329,879 (61,940,630,977) 109,635,749,136 289,959 188,449 121
2033 122 16 109,635,749,136 27,632,352,914 4,496,053,293 32,128,406,207 101,531,461,369 (69,403,055,162) 40,232,693,974 288,934 189,135 122
2034 123 17 40,232,693,974 27,681,510,041 77,568,206 27,759,078,247 105,638,859,328 (77,879,781,081) (37,647,087,107) 287,787 189,588 123
2035 124 18 (37,647,087,107) 27,703,693,733 0 27,703,693,733 109,448,438,457 (81,744,744,724) (119,391,831,831) 286,519 189,637 124
2036 125 19 (119,391,831,831) 27,066,198,218 0 27,066,198,218 112,591,323,273 (85,525,125,055) (204,916,956,886) 285,128 189,562 125
2037 126 20 (204,916,956,886) 27,154,991,853 0 27,154,991,853 116,084,736,822 (88,929,744,969) (293,846,701,855) 283,616 189,146 126
2038 127 21 (293,846,701,855) 27,231,846,003 0 27,231,846,003 118,695,933,210 (91,464,087,207) (385,310,789,062) 281,987 188,575 127
2039 128 22 (385,310,789,062) 27,313,484,849 0 27,313,484,849 120,619,330,266 (93,305,845,417) (478,616,634,479) 280,245 187,828 128
2040 129 23 (478,616,634,479) 27,359,873,675 0 27,359,873,675 122,194,773,418 (94,834,899,743) (573,451,534,222) 278,397 186,783 129
2041 130 24 (573,451,534,222) 27,394,886,064 0 27,394,886,064 123,121,769,515 (95,726,883,451) (669,178,417,673) 276,449 185,538 130
2042 131 25 (669,178,417,673) 27,389,354,065 0 27,389,354,065 123,945,892,059 (96,556,537,994) (765,734,955,667) 274,410 183,835 131
2043 132 26 (765,734,955,667) 27,334,804,473 0 27,334,804,473 127,372,701,108 (100,037,896,635) (865,772,852,302) 272,282 182,036 132
2044 133 27 (865,772,852,302) 27,240,925,927 0 27,240,925,927 128,771,364,740 (101,530,438,813) (967,303,291,115) 270,067 179,939 133
2045 134 28 (967,303,291,115) 27,135,806,560 0 27,135,806,560 130,282,063,881 (103,146,257,321) (1,070,449,548,436) 267,770 177,531 134
2046 135 29 (1,070,449,548,436) 27,000,667,873 0 27,000,667,873 131,075,407,640 (104,074,739,767) (1,174,524,288,203) 265,393 174,980 135
2047 136 30 (1,174,524,288,203) 26,838,606,642 0 26,838,606,642 131,672,690,364 (104,834,083,722) (1,279,358,371,925) 262,943 172,231 136
2048 137 31 (1,279,358,371,925) 26,642,723,062 0 26,642,723,062 133,104,786,779 (106,462,063,717) (1,385,820,435,642) 260,427 170,078 137
2049 138 32 (1,385,820,435,642) 26,421,971,588 0 26,421,971,588 134,162,822,077 (107,740,850,489) (1,493,561,286,131) 257,855 167,814 138
2050 139 33 (1,493,561,286,131) 26,229,189,605 0 26,229,189,605 134,980,584,342 (108,751,394,737) (1,602,312,680,868) 255,232 165,369 139
2051 140 34 (1,602,312,680,868) 26,088,662,489 0 26,088,662,489 135,405,185,166 (109,316,522,677) (1,711,629,203,545) 252,567 162,814 140
2052 141 35 (1,711,629,203,545) 25,929,417,067 0 25,929,417,067 135,549,693,840 (109,620,276,773) (1,821,249,480,318) 249,863 160,259 141
2053 142 36 (1,821,249,480,318) 25,734,556,299 0 25,734,556,299 136,045,739,048 (110,311,182,749) (1,931,560,663,067) 247,126 158,233 142
2054 143 37 (1,931,560,663,067) 25,514,859,238 0 25,514,859,238 136,277,686,260 (110,762,827,022) (2,042,323,490,089) 244,360 156,216 143
2055 144 38 (2,042,323,490,089) 25,233,641,341 0 25,233,641,341 136,264,526,449 (111,030,885,108) (2,153,354,375,197) 241,571 154,280 144
2056 145 39 (2,153,354,375,197) 25,033,980,217 0 25,033,980,217 136,131,657,822 (111,097,677,605) (2,264,452,052,802) 238,763 152,465 145
2057 146 40 (2,264,452,052,802) 24,816,742,132 0 24,816,742,132 135,910,129,343 (111,093,387,211) (2,375,545,440,013) 235,935 150,833 146
2058 147 41 (2,375,545,440,013) 24,583,213,010 0 24,583,213,010 136,010,913,709 (111,427,700,699) (2,486,973,140,712) 233,088 149,696 147
2059 148 42 (2,486,973,140,712) 24,362,402,065 0 24,362,402,065 136,069,869,406 (111,707,467,341) (2,598,680,608,053) 230,225 148,642 148
2060 149 43 (2,598,680,608,053) 24,134,459,015 0 24,134,459,015 135,965,554,288 (111,831,095,273) (2,710,511,703,326) 227,345 147,639 149
2061 150 44 (2,710,511,703,326) 23,902,947,966 0 23,902,947,966 135,732,136,576 (111,829,188,610) (2,822,340,891,936) 224,447 146,760 150
2062 151 45 (2,822,340,891,936) 23,670,550,832 0 23,670,550,832 135,641,007,218 (111,970,456,386) (2,934,311,348,322) 221,586 146,001 151
2063 152 46 (2,934,311,348,322) 23,440,957,912 0 23,440,957,912 135,537,399,778 (112,096,441,866) (3,046,407,790,188) 218,761 145,342 152
2064 153 47 (3,046,407,790,188) 23,218,111,364 0 23,218,111,364 135,390,727,754 (112,172,616,390) (3,158,580,406,578) 215,972 144,748 153
2065 154 48 (3,158,580,406,578) 23,288,926,604 0 23,288,926,604 135,390,727,755 (112,101,801,151) (3,270,682,207,729) 215,972 144,748 154
2066 155 49 (3,270,682,207,729) 23,359,957,830 0 23,359,957,830 135,390,727,756 (112,030,769,926) (3,382,712,977,655) 215,972 144,748 155
2067 156 50 (3,382,712,977,655) 23,431,205,701 0 23,431,205,701 135,390,727,757 (111,959,522,056) (3,494,672,499,711) 215,972 144,748 156
2068 157 51 (3,494,672,499,711) 23,502,670,879 0 23,502,670,879 135,390,727,758 (111,888,056,879) (3,606,560,556,591) 215,972 144,748 157
2069 158 52 (3,606,560,556,591) 23,574,354,025 0 23,574,354,025 135,390,727,759 (111,816,373,734) (3,718,376,930,325) 215,972 144,748 158
2070 159 53 (3,718,376,930,325) 23,646,255,805 0 23,646,255,805 135,390,727,760 (111,744,471,955) (3,830,121,402,280) 215,972 144,748 159
2071 160 54 (3,830,121,402,280) 23,718,376,885 0 23,718,376,885 135,390,727,761 (111,672,350,876) (3,941,793,753,157) 215,972 144,748 160
2072 161 55 (3,941,793,753,157) 23,790,717,934 0 23,790,717,934 135,390,727,762 (111,600,009,828) (4,053,393,762,984) 215,972 144,748 161
2073 162 56 (4,053,393,762,984) 23,863,279,624 0 23,863,279,624 135,390,727,763 (111,527,448,139) (4,164,921,211,123) 215,972 144,748 162
2074 163 57 (4,164,921,211,123) 23,936,062,627 0 23,936,062,627 135,390,727,764 (111,454,665,137) (4,276,375,876,261) 215,972 144,748 163
2075 164 58 (4,276,375,876,261) 24,009,067,618 0 24,009,067,618 135,390,727,765 (111,381,660,147) (4,387,757,536,408) 215,972 144,748 164
2076 165 59 (4,387,757,536,408) 24,082,295,274 0 24,082,295,274 135,390,727,766 (111,308,432,492) (4,499,065,968,900) 215,972 144,748 165
2077 166 60 (4,499,065,968,900) 24,155,746,275 0 24,155,746,275 135,390,727,767 (111,234,981,492) (4,610,300,950,392) 215,972 144,748 166
2078 167 61 (4,610,300,950,392) 24,229,421,301 0 24,229,421,301 135,390,727,768 (111,161,306,467) (4,721,462,256,859) 215,972 144,748 167
2079 168 62 (4,721,462,256,859) 24,303,321,036 0 24,303,321,036 135,390,727,769 (111,087,406,733) (4,832,549,663,593) 215,972 144,748 168
2080 169 63 (4,832,549,663,593) 24,377,446,165 0 24,377,446,165 135,390,727,770 (111,013,281,605) (4,943,562,945,198) 215,972 144,748 169
2081 170 64 (4,943,562,945,198) 24,451,797,376 0 24,451,797,376 135,390,727,771 (110,938,930,395) (5,054,501,875,593) 215,972 144,748 170
2082 171 65 (5,054,501,875,593) 24,526,375,358 0 24,526,375,358 135,390,727,772 (110,864,352,414) (5,165,366,228,008) 215,972 144,748 171
2083 172 66 (5,165,366,228,008) 24,601,180,803 0 24,601,180,803 135,390,727,773 (110,789,546,970) (5,276,155,774,978) 215,972 144,748 172
2084 173 67 (5,276,155,774,978) 24,676,214,404 0 24,676,214,404 135,390,727,774 (110,714,513,370) (5,386,870,288,348) 215,972 144,748 173
2085 174 68 (5,386,870,288,348) 24,751,476,858 0 24,751,476,858 135,390,727,775 (110,639,250,917) (5,497,509,539,265) 215,972 144,748 174
2086 175 69 (5,497,509,539,265) 24,826,968,862 0 24,826,968,862 135,390,727,776 (110,563,758,914) (5,608,073,298,179) 215,972 144,748 175
2087 176 70 (5,608,073,298,179) 24,902,691,117 0 24,902,691,117 135,390,727,777 (110,488,036,660) (5,718,561,334,838) 215,972 144,748 176
2088 177 71 (5,718,561,334,838) 24,978,644,325 0 24,978,644,325 135,390,727,778 (110,412,083,453) (5,828,973,418,291) 215,972 144,748 177
2089 178 72 (5,828,973,418,291) 25,054,829,190 0 25,054,829,190 135,390,727,779 (110,335,898,589) (5,939,309,316,880) 215,972 144,748 178
2090 179 73 (5,939,309,316,880) 25,131,246,419 0 25,131,246,419 135,390,727,780 (110,259,481,361) (6,049,568,798,240) 215,972 144,748 179
2091 180 74 (6,049,568,798,240) 25,207,896,721 0 25,207,896,721 135,390,727,781 (110,182,831,060) (6,159,751,629,300) 215,972 144,748 180
2092 181 75 (6,159,751,629,300) 25,284,780,806 0 25,284,780,806 135,390,727,782 (110,105,946,976) (6,269,857,576,276) 215,972 144,748 181
2093 182 76 (6,269,857,576,276) 25,361,899,388 0 25,361,899,388 135,390,727,783 (110,028,828,395) (6,379,886,404,672) 215,972 144,748 182
2094 183 77 (6,379,886,404,672) 25,439,253,181 0 25,439,253,181 135,390,727,784 (109,951,474,603) (6,489,837,879,275) 215,972 144,748 183
2095 184 78 (6,489,837,879,275) 25,516,842,903 0 25,516,842,903 135,390,727,785 (109,873,884,882) (6,599,711,764,157) 215,972 144,748 184
2096 185 79 (6,599,711,764,157) 25,594,669,274 0 25,594,669,274 135,390,727,786 (109,796,058,512) (6,709,507,822,670) 215,972 144,748 185
2097 186 80 (6,709,507,822,670) 25,672,733,015 0 25,672,733,015 135,390,727,787 (109,717,994,772) (6,819,225,817,442) 215,972 144,748 186
2098 187 81 (6,819,225,817,442) 25,751,034,851 0 25,751,034,851 135,390,727,788 (109,639,692,937) (6,928,865,510,379) 215,972 144,748 187
2099 188 82 (6,928,865,510,379) 25,829,575,507 0 25,829,575,507 135,390,727,789 (109,561,152,282) (7,038,426,662,661) 215,972 144,748 188
2100 189 83 (7,038,426,662,661) 25,908,355,712 0 25,908,355,712 135,390,727,790 (109,482,372,078) (7,147,909,034,739) 215,972 144,748 189
2101 190 84 (7,147,909,034,739) 25,987,376,197 0 25,987,376,197 135,390,727,791 (109,403,351,594) (7,257,312,386,332) 215,972 144,748 190
2102 191 85 (7,257,312,386,332) 26,066,637,695 0 26,066,637,695 135,390,727,792 (109,324,090,097) (7,366,636,476,430) 215,972 144,748 191
2103 192 86 (7,366,636,476,430) 26,146,140,940 0 26,146,140,940 135,390,727,793 (109,244,586,853) (7,475,881,063,283) 215,972 144,748 192
2104 193 87 (7,475,881,063,283) 26,225,886,669 0 26,225,886,669 135,390,727,794 (109,164,841,125) (7,585,045,904,408) 215,972 144,748 193
2105 194 88 (7,585,045,904,408) 26,305,875,624 0 26,305,875,624 135,390,727,795 (109,084,852,171) (7,694,130,756,579) 215,972 144,748 194
2106 195 89 (7,694,130,756,579) 26,386,108,544 0 26,386,108,544 135,390,727,796 (109,004,619,252) (7,803,135,375,831) 215,972 144,748 195
2107 196 90 (7,803,135,375,831) 26,466,586,175 0 26,466,586,175 135,390,727,797 (108,924,141,622) (7,912,059,517,452) 215,972 144,748 196
2108 197 91 (7,912,059,517,452) 26,547,309,263 0 26,547,309,263 135,390,727,798 (108,843,418,535) (8,020,902,935,987) 215,972 144,748 197
2109 198 92 (8,020,902,935,987) 26,628,278,557 0 26,628,278,557 135,390,727,799 (108,762,449,242) (8,129,665,385,229) 215,972 144,748 198
2110 199 93 (8,129,665,385,229) 26,709,494,806 0 26,709,494,806 135,390,727,800 (108,681,232,994) (8,238,346,618,223) 215,972 144,748 199
2111 200 94 (8,238,346,618,223) 26,790,958,765 0 26,790,958,765 135,390,727,801 (108,599,769,036) (8,346,946,387,259) 215,972 144,748 200
2112 201 95 (8,346,946,387,259) 26,872,671,190 0 26,872,671,190 135,390,727,802 (108,518,056,612) (8,455,464,443,871) 215,972 144,748 201
2113 202 96 (8,455,464,443,871) 26,954,632,837 0 26,954,632,837 135,390,727,803 (108,436,094,966) (8,563,900,538,838) 215,972 144,748 202
2114 203 97 (8,563,900,538,838) 27,036,844,467 0 27,036,844,467 135,390,727,804 (108,353,883,337) (8,672,254,422,175) 215,972 144,748 203
2115 204 98 (8,672,254,422,175) 27,119,306,842 0 27,119,306,842 135,390,727,805 (108,271,420,963) (8,780,525,843,137) 215,972 144,748 204
2116 205 99 (8,780,525,843,137) 27,202,020,728 0 27,202,020,728 135,390,727,806 (108,188,707,078) (8,888,714,550,215) 215,972 144,748 205
2117 206 100 (8,888,714,550,215) 27,284,986,892 0 27,284,986,892 135,390,727,807 (108,105,740,915) (8,996,820,291,130) 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 15.00% 6.000% 88,690,335 114 127
CA32 -1
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 33,871,270,198 21,702,643,201 55,573,913,399 29,967,721,113 25,606,192,286 374,513,816,161 293,291 124,325 104
2016 105 -1 374,513,816,161 34,043,651,705 23,217,504,492 57,261,156,197 32,371,972,127 24,889,184,070 399,403,000,230 293,700 129,204 105
2017 106 0 399,403,000,230 34,112,658,349 24,669,367,236 58,782,025,585 35,275,784,834 23,506,240,751 422,909,240,981 294,032 133,898 106
2018 107 1 422,909,240,981 34,160,044,121 26,022,939,693 60,182,983,814 38,570,142,690 21,612,841,124 444,522,082,105 294,282 138,621 107
2019 108 2 444,522,082,105 34,172,298,610 27,241,442,666 61,413,741,276 42,409,816,625 19,003,924,651 463,526,006,756 294,449 143,504 108
2020 109 3 463,526,006,756 34,169,125,975 28,278,673,288 62,447,799,263 46,877,369,851 15,570,429,412 479,096,436,168 294,546 148,240 109
2021 110 4 479,096,436,168 34,115,452,849 29,088,359,472 63,203,812,321 51,784,702,243 11,419,110,078 490,515,546,246 294,579 153,041 110
2022 111 5 490,515,546,246 34,086,229,999 29,742,311,933 63,828,541,932 53,449,236,664 10,379,305,268 500,894,851,513 294,549 157,479 111
2023 112 6 500,894,851,513 34,179,559,651 30,227,735,887 64,407,295,539 58,605,802,316 5,801,493,223 506,696,344,736 294,457 161,791 112
2024 113 7 506,696,344,736 34,243,437,204 30,412,304,301 64,655,741,505 64,304,954,274 350,787,231 507,047,131,967 294,302 166,151 113
2025 114 8 507,047,131,967 34,242,437,199 30,300,610,658 64,543,047,856 68,616,956,537 (4,073,908,681) 502,973,223,286 294,076 170,439 114
2026 115 9 502,973,223,286 34,246,624,896 29,920,641,521 64,167,266,417 72,758,995,619 (8,591,729,202) 494,381,494,085 293,774 174,319 115
2027 116 10 494,381,494,085 34,251,918,955 29,260,366,073 63,512,285,028 76,929,737,421 (13,417,452,393) 480,964,041,692 293,388 177,829 116
2028 117 11 480,964,041,692 34,270,785,313 28,313,996,434 62,584,781,747 80,712,983,995 (18,128,202,248) 462,835,839,444 292,912 181,123 117
2029 118 12 462,835,839,444 34,301,998,589 27,058,288,080 61,360,286,668 85,089,029,565 (23,728,742,897) 439,107,096,547 292,337 183,796 118
2030 119 13 439,107,096,547 34,343,728,705 25,454,291,919 59,798,020,624 89,535,816,409 (29,737,795,785) 409,369,300,762 291,657 186,087 119
2031 120 14 409,369,300,762 34,389,432,704 23,487,965,641 57,877,398,345 93,683,811,840 (35,806,413,495) 373,562,887,267 290,866 187,593 120
2032 121 15 373,562,887,267 34,462,918,781 21,143,547,323 55,606,466,104 97,947,329,879 (42,340,863,775) 331,222,023,492 289,959 188,449 121
2033 122 16 331,222,023,492 34,540,441,143 18,416,072,993 52,956,514,135 101,531,461,369 (48,574,947,234) 282,647,076,258 288,934 189,135 122
2034 123 17 282,647,076,258 34,601,887,551 15,286,304,559 49,888,192,110 105,638,859,328 (55,750,667,218) 226,896,409,040 287,787 189,588 123
2035 124 18 226,896,409,040 34,629,617,166 11,720,845,262 46,350,462,428 109,448,438,457 (63,097,976,029) 163,798,433,011 286,519 189,637 124
2036 125 19 163,798,433,011 33,832,747,773 7,696,029,604 41,528,777,376 112,591,323,273 (71,062,545,897) 92,735,887,114 285,128 189,562 125
2037 126 20 92,735,887,114 33,943,739,816 3,195,797,234 37,139,537,050 116,084,736,822 (78,945,199,772) 13,790,687,342 283,616 189,146 126
2038 127 21 13,790,687,342 34,039,807,504 0 34,039,807,504 118,695,933,210 (84,656,125,706) (70,865,438,364) 281,987 188,575 127
2039 128 22 (70,865,438,364) 34,141,856,061 0 34,141,856,061 120,619,330,266 (86,477,474,205) (157,342,912,569) 280,245 187,828 128
2040 129 23 (157,342,912,569) 34,199,842,094 0 34,199,842,094 122,194,773,418 (87,994,931,324) (245,337,843,893) 278,397 186,783 129
2041 130 24 (245,337,843,893) 34,243,607,580 0 34,243,607,580 123,121,769,515 (88,878,161,935) (334,216,005,828) 276,449 185,538 130
2042 131 25 (334,216,005,828) 34,236,692,581 0 34,236,692,581 123,945,892,059 (89,709,199,478) (423,925,205,306) 274,410 183,835 131
2043 132 26 (423,925,205,306) 34,168,505,591 0 34,168,505,591 127,372,701,108 (93,204,195,517) (517,129,400,822) 272,282 182,036 132
2044 133 27 (517,129,400,822) 34,051,157,409 0 34,051,157,409 128,771,364,740 (94,720,207,331) (611,849,608,154) 270,067 179,939 133
2045 134 28 (611,849,608,154) 33,919,758,200 0 33,919,758,200 130,282,063,881 (96,362,305,681) (708,211,913,835) 267,770 177,531 134
2046 135 29 (708,211,913,835) 33,750,834,841 0 33,750,834,841 131,075,407,640 (97,324,572,799) (805,536,486,633) 265,393 174,980 135
2047 136 30 (805,536,486,633) 33,548,258,303 0 33,548,258,303 131,672,690,364 (98,124,432,062) (903,660,918,695) 262,943 172,231 136
2048 137 31 (903,660,918,695) 33,303,403,828 0 33,303,403,828 133,104,786,779 (99,801,382,952) (1,003,462,301,646) 260,427 170,078 137
2049 138 32 (1,003,462,301,646) 33,027,464,485 0 33,027,464,485 134,162,822,077 (101,135,357,592) (1,104,597,659,238) 257,855 167,814 138
2050 139 33 (1,104,597,659,238) 32,786,487,006 0 32,786,487,006 134,980,584,342 (102,194,097,336) (1,206,791,756,574) 255,232 165,369 139
2051 140 34 (1,206,791,756,574) 32,610,828,111 0 32,610,828,111 135,405,185,166 (102,794,357,055) (1,309,586,113,629) 252,567 162,814 140
2052 141 35 (1,309,586,113,629) 32,411,771,334 0 32,411,771,334 135,549,693,840 (103,137,922,506) (1,412,724,036,135) 249,863 160,259 141
2053 142 36 (1,412,724,036,135) 32,168,195,374 0 32,168,195,374 136,045,739,048 (103,877,543,674) (1,516,601,579,809) 247,126 158,233 142
2054 143 37 (1,516,601,579,809) 31,893,574,048 0 31,893,574,048 136,277,686,260 (104,384,112,213) (1,620,985,692,022) 244,360 156,216 143
2055 144 38 (1,620,985,692,022) 31,542,051,676 0 31,542,051,676 136,264,526,449 (104,722,474,773) (1,725,708,166,795) 241,571 154,280 144
2056 145 39 (1,725,708,166,795) 31,292,475,271 0 31,292,475,271 136,131,657,822 (104,839,182,551) (1,830,547,349,345) 238,763 152,465 145
2057 146 40 (1,830,547,349,345) 31,020,927,665 0 31,020,927,665 135,910,129,343 (104,889,201,678) (1,935,436,551,023) 235,935 150,833 146
2058 147 41 (1,935,436,551,023) 30,729,016,263 0 30,729,016,263 136,010,913,709 (105,281,897,447) (2,040,718,448,470) 233,088 149,696 147
2059 148 42 (2,040,718,448,470) 30,453,002,581 0 30,453,002,581 136,069,869,406 (105,616,866,825) (2,146,335,315,295) 230,225 148,642 148
2060 149 43 (2,146,335,315,295) 30,168,073,769 0 30,168,073,769 135,965,554,288 (105,797,480,519) (2,252,132,795,814) 227,345 147,639 149
2061 150 44 (2,252,132,795,814) 29,878,684,958 0 29,878,684,958 135,732,136,576 (105,853,451,619) (2,357,986,247,432) 224,447 146,760 150
2062 151 45 (2,357,986,247,432) 29,588,188,540 0 29,588,188,540 135,641,007,218 (106,052,818,678) (2,464,039,066,110) 221,586 146,001 151
2063 152 46 (2,464,039,066,110) 29,301,197,390 0 29,301,197,390 135,537,399,778 (106,236,202,388) (2,570,275,268,498) 218,761 145,342 152
2064 153 47 (2,570,275,268,498) 29,022,639,205 0 29,022,639,205 135,390,727,754 (106,368,088,549) (2,676,643,357,047) 215,972 144,748 153
2065 154 48 (2,676,643,357,047) 29,111,158,255 0 29,111,158,255 135,390,727,755 (106,279,569,500) (2,782,922,926,548) 215,972 144,748 154
2066 155 49 (2,782,922,926,548) 29,199,947,287 0 29,199,947,287 135,390,727,756 (106,190,780,469) (2,889,113,707,017) 215,972 144,748 155
2067 156 50 (2,889,113,707,017) 29,289,007,126 0 29,289,007,126 135,390,727,757 (106,101,720,631) (2,995,215,427,647) 215,972 144,748 156
2068 157 51 (2,995,215,427,647) 29,378,338,598 0 29,378,338,598 135,390,727,758 (106,012,389,160) (3,101,227,816,807) 215,972 144,748 157
2069 158 52 (3,101,227,816,807) 29,467,942,531 0 29,467,942,531 135,390,727,759 (105,922,785,228) (3,207,150,602,035) 215,972 144,748 158
2070 159 53 (3,207,150,602,035) 29,557,819,756 0 29,557,819,756 135,390,727,760 (105,832,908,004) (3,312,983,510,039) 215,972 144,748 159
2071 160 54 (3,312,983,510,039) 29,647,971,106 0 29,647,971,106 135,390,727,761 (105,742,756,655) (3,418,726,266,694) 215,972 144,748 160
2072 161 55 (3,418,726,266,694) 29,738,397,418 0 29,738,397,418 135,390,727,762 (105,652,330,344) (3,524,378,597,039) 215,972 144,748 161
2073 162 56 (3,524,378,597,039) 29,829,099,530 0 29,829,099,530 135,390,727,763 (105,561,628,233) (3,629,940,225,272) 215,972 144,748 162
2074 163 57 (3,629,940,225,272) 29,920,078,283 0 29,920,078,283 135,390,727,764 (105,470,649,481) (3,735,410,874,752) 215,972 144,748 163
2075 164 58 (3,735,410,874,752) 30,011,334,522 0 30,011,334,522 135,390,727,765 (105,379,393,243) (3,840,790,267,995) 215,972 144,748 164
2076 165 59 (3,840,790,267,995) 30,102,869,093 0 30,102,869,093 135,390,727,766 (105,287,858,673) (3,946,078,126,668) 215,972 144,748 165
2077 166 60 (3,946,078,126,668) 30,194,682,843 0 30,194,682,843 135,390,727,767 (105,196,044,924) (4,051,274,171,592) 215,972 144,748 166
2078 167 61 (4,051,274,171,592) 30,286,776,626 0 30,286,776,626 135,390,727,768 (105,103,951,142) (4,156,378,122,734) 215,972 144,748 167
2079 168 62 (4,156,378,122,734) 30,379,151,295 0 30,379,151,295 135,390,727,769 (105,011,576,474) (4,261,389,699,209) 215,972 144,748 168
2080 169 63 (4,261,389,699,209) 30,471,807,706 0 30,471,807,706 135,390,727,770 (104,918,920,064) (4,366,308,619,272) 215,972 144,748 169
2081 170 64 (4,366,308,619,272) 30,564,746,720 0 30,564,746,720 135,390,727,771 (104,825,981,051) (4,471,134,600,324) 215,972 144,748 170
2082 171 65 (4,471,134,600,324) 30,657,969,197 0 30,657,969,197 135,390,727,772 (104,732,758,575) (4,575,867,358,899) 215,972 144,748 171
2083 172 66 (4,575,867,358,899) 30,751,476,003 0 30,751,476,003 135,390,727,773 (104,639,251,770) (4,680,506,610,669) 215,972 144,748 172
2084 173 67 (4,680,506,610,669) 30,845,268,005 0 30,845,268,005 135,390,727,774 (104,545,459,769) (4,785,052,070,438) 215,972 144,748 173
2085 174 68 (4,785,052,070,438) 30,939,346,072 0 30,939,346,072 135,390,727,775 (104,451,381,703) (4,889,503,452,140) 215,972 144,748 174
2086 175 69 (4,889,503,452,140) 31,033,711,078 0 31,033,711,078 135,390,727,776 (104,357,016,698) (4,993,860,468,838) 215,972 144,748 175
2087 176 70 (4,993,860,468,838) 31,128,363,897 0 31,128,363,897 135,390,727,777 (104,262,363,880) (5,098,122,832,719) 215,972 144,748 176
2088 177 71 (5,098,122,832,719) 31,223,305,407 0 31,223,305,407 135,390,727,778 (104,167,422,371) (5,202,290,255,090) 215,972 144,748 177
2089 178 72 (5,202,290,255,090) 31,318,536,488 0 31,318,536,488 135,390,727,779 (104,072,191,291) (5,306,362,446,381) 215,972 144,748 178
2090 179 73 (5,306,362,446,381) 31,414,058,024 0 31,414,058,024 135,390,727,780 (103,976,669,756) (5,410,339,116,137) 215,972 144,748 179
2091 180 74 (5,410,339,116,137) 31,509,870,901 0 31,509,870,901 135,390,727,781 (103,880,856,880) (5,514,219,973,016) 215,972 144,748 180
2092 181 75 (5,514,219,973,016) 31,605,976,008 0 31,605,976,008 135,390,727,782 (103,784,751,774) (5,618,004,724,791) 215,972 144,748 181
2093 182 76 (5,618,004,724,791) 31,702,374,234 0 31,702,374,234 135,390,727,783 (103,688,353,549) (5,721,693,078,340) 215,972 144,748 182
2094 183 77 (5,721,693,078,340) 31,799,066,476 0 31,799,066,476 135,390,727,784 (103,591,661,308) (5,825,284,739,648) 215,972 144,748 183
2095 184 78 (5,825,284,739,648) 31,896,053,629 0 31,896,053,629 135,390,727,785 (103,494,674,156) (5,928,779,413,804) 215,972 144,748 184
2096 185 79 (5,928,779,413,804) 31,993,336,592 0 31,993,336,592 135,390,727,786 (103,397,391,194) (6,032,176,804,998) 215,972 144,748 185
2097 186 80 (6,032,176,804,998) 32,090,916,269 0 32,090,916,269 135,390,727,787 (103,299,811,518) (6,135,476,616,516) 215,972 144,748 186
2098 187 81 (6,135,476,616,516) 32,188,793,563 0 32,188,793,563 135,390,727,788 (103,201,934,225) (6,238,678,550,741) 215,972 144,748 187
2099 188 82 (6,238,678,550,741) 32,286,969,384 0 32,286,969,384 135,390,727,789 (103,103,758,405) (6,341,782,309,146) 215,972 144,748 188
2100 189 83 (6,341,782,309,146) 32,385,444,640 0 32,385,444,640 135,390,727,790 (103,005,283,150) (6,444,787,592,296) 215,972 144,748 189
2101 190 84 (6,444,787,592,296) 32,484,220,246 0 32,484,220,246 135,390,727,791 (102,906,507,545) (6,547,694,099,840) 215,972 144,748 190
2102 191 85 (6,547,694,099,840) 32,583,297,118 0 32,583,297,118 135,390,727,792 (102,807,430,674) (6,650,501,530,514) 215,972 144,748 191
2103 192 86 (6,650,501,530,514) 32,682,676,174 0 32,682,676,174 135,390,727,793 (102,708,051,619) (6,753,209,582,133) 215,972 144,748 192
2104 193 87 (6,753,209,582,133) 32,782,358,337 0 32,782,358,337 135,390,727,794 (102,608,369,457) (6,855,817,951,590) 215,972 144,748 193
2105 194 88 (6,855,817,951,590) 32,882,344,530 0 32,882,344,530 135,390,727,795 (102,508,383,265) (6,958,326,334,855) 215,972 144,748 194
2106 195 89 (6,958,326,334,855) 32,982,635,681 0 32,982,635,681 135,390,727,796 (102,408,092,115) (7,060,734,426,971) 215,972 144,748 195
2107 196 90 (7,060,734,426,971) 33,083,232,719 0 33,083,232,719 135,390,727,797 (102,307,495,078) (7,163,041,922,048) 215,972 144,748 196
2108 197 91 (7,163,041,922,048) 33,184,136,579 0 33,184,136,579 135,390,727,798 (102,206,591,219) (7,265,248,513,267) 215,972 144,748 197
2109 198 92 (7,265,248,513,267) 33,285,348,196 0 33,285,348,196 135,390,727,799 (102,105,379,603) (7,367,353,892,871) 215,972 144,748 198
2110 199 93 (7,367,353,892,871) 33,386,868,508 0 33,386,868,508 135,390,727,800 (102,003,859,292) (7,469,357,752,163) 215,972 144,748 199
2111 200 94 (7,469,357,752,163) 33,488,698,457 0 33,488,698,457 135,390,727,801 (101,902,029,344) (7,571,259,781,507) 215,972 144,748 200
2112 201 95 (7,571,259,781,507) 33,590,838,987 0 33,590,838,987 135,390,727,802 (101,799,888,815) (7,673,059,670,322) 215,972 144,748 201
2113 202 96 (7,673,059,670,322) 33,693,291,046 0 33,693,291,046 135,390,727,803 (101,697,436,757) (7,774,757,107,079) 215,972 144,748 202
2114 203 97 (7,774,757,107,079) 33,796,055,584 0 33,796,055,584 135,390,727,804 (101,594,672,220) (7,876,351,779,300) 215,972 144,748 203
2115 204 98 (7,876,351,779,300) 33,899,133,553 0 33,899,133,553 135,390,727,805 (101,491,594,252) (7,977,843,373,552) 215,972 144,748 204
2116 205 99 (7,977,843,373,552) 34,002,525,910 0 34,002,525,910 135,390,727,806 (101,388,201,896) (8,079,231,575,447) 215,972 144,748 205
2117 206 100 (8,079,231,575,447) 34,106,233,614 0 34,106,233,614 135,390,727,807 (101,284,494,193) (8,180,516,069,640) 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 18.00% 6.000% 88,690,335 117 132
CA33 -1
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 40,645,524,237 21,912,156,213 62,557,680,450 29,967,721,113 32,589,959,337 381,497,583,212 293,291 124,325 104
2016 105 -1 381,497,583,212 40,852,382,046 23,860,069,371 64,712,451,417 32,371,972,127 32,340,479,290 413,838,062,502 293,700 129,204 105
2017 106 0 413,838,062,502 40,935,190,019 25,773,263,820 66,708,453,839 35,275,784,834 31,432,669,005 445,270,731,507 294,032 133,898 106
2018 107 1 445,270,731,507 40,992,052,946 27,617,423,916 68,609,476,861 38,570,142,690 30,039,334,171 475,310,065,678 294,282 138,621 107
2019 108 2 475,310,065,678 41,006,758,332 29,357,229,064 70,363,987,396 42,409,816,625 27,954,170,771 503,264,236,449 294,449 143,504 108
2020 109 3 503,264,236,449 41,002,951,170 30,948,063,532 71,951,014,702 46,877,369,851 25,073,644,851 528,337,881,300 294,546 148,240 109
2021 110 4 528,337,881,300 40,938,543,419 32,345,245,478 73,283,788,896 51,784,702,243 21,499,086,653 549,836,967,953 294,579 153,041 110
2022 111 5 549,836,967,953 40,903,475,999 33,622,520,884 74,525,996,882 53,449,236,664 21,076,760,218 570,913,728,171 294,549 157,479 111
2023 112 6 570,913,728,171 41,015,471,582 34,770,220,380 75,785,691,961 58,605,802,316 17,179,889,645 588,093,617,817 294,457 161,791 112
2024 113 7 588,093,617,817 41,092,124,645 35,659,002,248 76,751,126,892 64,304,954,274 12,446,172,618 600,539,790,435 294,302 166,151 113
2025 114 8 600,539,790,435 41,090,924,639 36,295,470,587 77,386,395,225 68,616,956,537 8,769,438,688 609,309,229,123 294,076 170,439 114
2026 115 9 609,309,229,123 41,095,949,876 36,709,961,211 77,805,911,087 72,758,995,619 5,046,915,468 614,356,144,591 293,774 174,319 115
2027 116 10 614,356,144,591 41,102,302,746 36,893,346,016 77,995,648,762 76,929,737,421 1,065,911,341 615,422,055,931 293,388 177,829 116
2028 117 11 615,422,055,931 41,124,942,375 36,842,971,245 77,967,913,620 80,712,983,995 (2,745,070,375) 612,676,985,556 292,912 181,123 117
2029 118 12 612,676,985,556 41,162,398,307 36,538,989,892 77,701,388,199 85,089,029,565 (7,387,641,366) 605,289,344,190 292,337 183,796 118
2030 119 13 605,289,344,190 41,212,474,446 35,946,041,642 77,158,516,088 89,535,816,409 (12,377,300,321) 592,912,043,869 291,657 186,087 119
2031 120 14 592,912,043,869 41,267,319,245 35,053,843,149 76,321,162,393 93,683,811,840 (17,362,649,447) 575,549,394,422 290,866 187,593 120
2032 121 15 575,549,394,422 41,355,502,538 33,850,730,768 75,206,233,306 97,947,329,879 (22,741,096,573) 552,808,297,848 289,959 188,449 121
2033 122 16 552,808,297,848 41,448,529,371 32,336,092,692 73,784,622,063 101,531,461,369 (27,746,839,306) 525,061,458,542 288,934 189,135 122
2034 123 17 525,061,458,542 41,522,265,062 30,495,040,912 72,017,305,973 105,638,859,328 (33,621,553,355) 491,439,905,188 287,787 189,588 123
2035 124 18 491,439,905,188 41,555,540,600 28,298,564,305 69,854,104,904 109,448,438,457 (39,594,333,553) 451,845,571,635 286,519 189,637 124
2036 125 19 451,845,571,635 40,599,297,327 25,722,653,113 66,321,950,440 112,591,323,273 (46,269,372,833) 405,576,198,802 285,128 189,562 125
2037 126 20 405,576,198,802 40,732,487,780 22,756,705,626 63,489,193,405 116,084,736,822 (52,595,543,417) 352,980,655,385 283,616 189,146 126
2038 127 21 352,980,655,385 40,847,769,005 19,426,179,791 60,273,948,795 118,695,933,210 (58,421,984,415) 294,558,670,970 281,987 188,575 127
2039 128 22 294,558,670,970 40,970,227,274 15,756,749,658 56,726,976,932 120,619,330,266 (63,892,353,334) 230,666,317,636 280,245 187,828 128
2040 129 23 230,666,317,636 41,039,810,513 11,758,072,341 52,797,882,854 122,194,773,418 (69,396,890,564) 161,269,427,071 278,397 186,783 129
2041 130 24 161,269,427,071 41,092,329,096 7,438,435,476 48,530,764,572 123,121,769,515 (74,591,004,943) 86,678,422,128 276,449 185,538 130
2042 131 25 86,678,422,128 41,084,031,098 2,798,813,916 43,882,845,014 123,945,892,059 (80,063,047,045) 6,615,375,083 274,410 183,835 131
2043 132 26 6,615,375,083 41,002,206,710 0 41,002,206,710 127,372,701,108 (86,370,494,399) (79,755,119,315) 272,282 182,036 132
2044 133 27 (79,755,119,315) 40,861,388,891 0 40,861,388,891 128,771,364,740 (87,909,975,850) (167,665,095,165) 270,067 179,939 133
2045 134 28 (167,665,095,165) 40,703,709,840 0 40,703,709,840 130,282,063,881 (89,578,354,041) (257,243,449,206) 267,770 177,531 134
2046 135 29 (257,243,449,206) 40,501,001,810 0 40,501,001,810 131,075,407,640 (90,574,405,831) (347,817,855,036) 265,393 174,980 135
2047 136 30 (347,817,855,036) 40,257,909,963 0 40,257,909,963 131,672,690,364 (91,414,780,401) (439,232,635,437) 262,943 172,231 136
2048 137 31 (439,232,635,437) 39,964,084,593 0 39,964,084,593 133,104,786,779 (93,140,702,186) (532,373,337,623) 260,427 170,078 137
2049 138 32 (532,373,337,623) 39,632,957,382 0 39,632,957,382 134,162,822,077 (94,529,864,695) (626,903,202,318) 257,855 167,814 138
2050 139 33 (626,903,202,318) 39,343,784,408 0 39,343,784,408 134,980,584,342 (95,636,799,935) (722,540,002,253) 255,232 165,369 139
2051 140 34 (722,540,002,253) 39,132,993,734 0 39,132,993,734 135,405,185,166 (96,272,191,433) (818,812,193,685) 252,567 162,814 140
2052 141 35 (818,812,193,685) 38,894,125,601 0 38,894,125,601 135,549,693,840 (96,655,568,240) (915,467,761,925) 249,863 160,259 141
2053 142 36 (915,467,761,925) 38,601,834,449 0 38,601,834,449 136,045,739,048 (97,443,904,600) (1,012,911,666,524) 247,126 158,233 142
2054 143 37 (1,012,911,666,524) 38,272,288,857 0 38,272,288,857 136,277,686,260 (98,005,397,403) (1,110,917,063,927) 244,360 156,216 143
2055 144 38 (1,110,917,063,927) 37,850,462,012 0 37,850,462,012 136,264,526,449 (98,414,064,438) (1,209,331,128,365) 241,571 154,280 144
2056 145 39 (1,209,331,128,365) 37,550,970,326 0 37,550,970,326 136,131,657,822 (98,580,687,497) (1,307,911,815,861) 238,763 152,465 145
2057 146 40 (1,307,911,815,861) 37,225,113,198 0 37,225,113,198 135,910,129,343 (98,685,016,145) (1,406,596,832,006) 235,935 150,833 146
2058 147 41 (1,406,596,832,006) 36,874,819,515 0 36,874,819,515 136,010,913,709 (99,136,094,194) (1,505,732,926,200) 233,088 149,696 147
2059 148 42 (1,505,732,926,200) 36,543,603,098 0 36,543,603,098 136,069,869,406 (99,526,266,309) (1,605,259,192,509) 230,225 148,642 148
2060 149 43 (1,605,259,192,509) 36,201,688,523 0 36,201,688,523 135,965,554,288 (99,763,865,766) (1,705,023,058,274) 227,345 147,639 149
2061 150 44 (1,705,023,058,274) 35,854,421,949 0 35,854,421,949 135,732,136,576 (99,877,714,627) (1,804,900,772,901) 224,447 146,760 150
2062 151 45 (1,804,900,772,901) 35,505,826,248 0 35,505,826,248 135,641,007,218 (100,135,180,970) (1,905,035,953,871) 221,586 146,001 151
2063 152 46 (1,905,035,953,871) 35,161,436,868 0 35,161,436,868 135,537,399,778 (100,375,962,910) (2,005,411,916,781) 218,761 145,342 152
2064 153 47 (2,005,411,916,781) 34,827,167,046 0 34,827,167,046 135,390,727,754 (100,563,560,708) (2,105,975,477,489) 215,972 144,748 153
2065 154 48 (2,105,975,477,489) 34,933,389,905 0 34,933,389,905 135,390,727,755 (100,457,337,850) (2,206,432,815,339) 215,972 144,748 154
2066 155 49 (2,206,432,815,339) 35,039,936,745 0 35,039,936,745 135,390,727,756 (100,350,791,011) (2,306,783,606,350) 215,972 144,748 155
2067 156 50 (2,306,783,606,350) 35,146,808,552 0 35,146,808,552 135,390,727,757 (100,243,919,205) (2,407,027,525,555) 215,972 144,748 156
2068 157 51 (2,407,027,525,555) 35,254,006,318 0 35,254,006,318 135,390,727,758 (100,136,721,440) (2,507,164,246,995) 215,972 144,748 157
2069 158 52 (2,507,164,246,995) 35,361,531,037 0 35,361,531,037 135,390,727,759 (100,029,196,722) (2,607,193,443,717) 215,972 144,748 158
2070 159 53 (2,607,193,443,717) 35,469,383,707 0 35,469,383,707 135,390,727,760 (99,921,344,053) (2,707,114,787,771) 215,972 144,748 159
2071 160 54 (2,707,114,787,771) 35,577,565,327 0 35,577,565,327 135,390,727,761 (99,813,162,434) (2,806,927,950,204) 215,972 144,748 160
2072 161 55 (2,806,927,950,204) 35,686,076,901 0 35,686,076,901 135,390,727,762 (99,704,650,861) (2,906,632,601,065) 215,972 144,748 161
2073 162 56 (2,906,632,601,065) 35,794,919,436 0 35,794,919,436 135,390,727,763 (99,595,808,327) (3,006,228,409,392) 215,972 144,748 162
2074 163 57 (3,006,228,409,392) 35,904,093,940 0 35,904,093,940 135,390,727,764 (99,486,633,824) (3,105,715,043,216) 215,972 144,748 163
2075 164 58 (3,105,715,043,216) 36,013,601,427 0 36,013,601,427 135,390,727,765 (99,377,126,338) (3,205,092,169,554) 215,972 144,748 164
2076 165 59 (3,205,092,169,554) 36,123,442,911 0 36,123,442,911 135,390,727,766 (99,267,284,855) (3,304,359,454,409) 215,972 144,748 165
2077 166 60 (3,304,359,454,409) 36,233,619,412 0 36,233,619,412 135,390,727,767 (99,157,108,355) (3,403,516,562,764) 215,972 144,748 166
2078 167 61 (3,403,516,562,764) 36,344,131,951 0 36,344,131,951 135,390,727,768 (99,046,595,817) (3,502,563,158,581) 215,972 144,748 167
2079 168 62 (3,502,563,158,581) 36,454,981,554 0 36,454,981,554 135,390,727,769 (98,935,746,215) (3,601,498,904,797) 215,972 144,748 168
2080 169 63 (3,601,498,904,797) 36,566,169,247 0 36,566,169,247 135,390,727,770 (98,824,558,523) (3,700,323,463,319) 215,972 144,748 169
2081 170 64 (3,700,323,463,319) 36,677,696,064 0 36,677,696,064 135,390,727,771 (98,713,031,707) (3,799,036,495,027) 215,972 144,748 170
2082 171 65 (3,799,036,495,027) 36,789,563,037 0 36,789,563,037 135,390,727,772 (98,601,164,735) (3,897,637,659,762) 215,972 144,748 171
2083 172 66 (3,897,637,659,762) 36,901,771,204 0 36,901,771,204 135,390,727,773 (98,488,956,569) (3,996,126,616,332) 215,972 144,748 172
2084 173 67 (3,996,126,616,332) 37,014,321,606 0 37,014,321,606 135,390,727,774 (98,376,406,168) (4,094,503,022,500) 215,972 144,748 173
2085 174 68 (4,094,503,022,500) 37,127,215,287 0 37,127,215,287 135,390,727,775 (98,263,512,488) (4,192,766,534,988) 215,972 144,748 174
2086 175 69 (4,192,766,534,988) 37,240,453,293 0 37,240,453,293 135,390,727,776 (98,150,274,483) (4,290,916,809,470) 215,972 144,748 175
2087 176 70 (4,290,916,809,470) 37,354,036,676 0 37,354,036,676 135,390,727,777 (98,036,691,101) (4,388,953,500,571) 215,972 144,748 176
2088 177 71 (4,388,953,500,571) 37,467,966,488 0 37,467,966,488 135,390,727,778 (97,922,761,290) (4,486,876,261,861) 215,972 144,748 177
2089 178 72 (4,486,876,261,861) 37,582,243,786 0 37,582,243,786 135,390,727,779 (97,808,483,993) (4,584,684,745,855) 215,972 144,748 178
2090 179 73 (4,584,684,745,855) 37,696,869,629 0 37,696,869,629 135,390,727,780 (97,693,858,151) (4,682,378,604,006) 215,972 144,748 179
2091 180 74 (4,682,378,604,006) 37,811,845,082 0 37,811,845,082 135,390,727,781 (97,578,882,699) (4,779,957,486,705) 215,972 144,748 180
2092 181 75 (4,779,957,486,705) 37,927,171,209 0 37,927,171,209 135,390,727,782 (97,463,556,573) (4,877,421,043,278) 215,972 144,748 181
2093 182 76 (4,877,421,043,278) 38,042,849,081 0 38,042,849,081 135,390,727,783 (97,347,878,702) (4,974,768,921,980) 215,972 144,748 182
2094 183 77 (4,974,768,921,980) 38,158,879,771 0 38,158,879,771 135,390,727,784 (97,231,848,013) (5,072,000,769,993) 215,972 144,748 183
2095 184 78 (5,072,000,769,993) 38,275,264,354 0 38,275,264,354 135,390,727,785 (97,115,463,431) (5,169,116,233,423) 215,972 144,748 184
2096 185 79 (5,169,116,233,423) 38,392,003,911 0 38,392,003,911 135,390,727,786 (96,998,723,875) (5,266,114,957,299) 215,972 144,748 185
2097 186 80 (5,266,114,957,299) 38,509,099,522 0 38,509,099,522 135,390,727,787 (96,881,628,265) (5,362,996,585,563) 215,972 144,748 186
2098 187 81 (5,362,996,585,563) 38,626,552,276 0 38,626,552,276 135,390,727,788 (96,764,175,512) (5,459,760,761,075) 215,972 144,748 187
2099 188 82 (5,459,760,761,075) 38,744,363,260 0 38,744,363,260 135,390,727,789 (96,646,364,529) (5,556,407,125,604) 215,972 144,748 188
2100 189 83 (5,556,407,125,604) 38,862,533,568 0 38,862,533,568 135,390,727,790 (96,528,194,222) (5,652,935,319,825) 215,972 144,748 189
2101 190 84 (5,652,935,319,825) 38,981,064,296 0 38,981,064,296 135,390,727,791 (96,409,663,495) (5,749,344,983,321) 215,972 144,748 190
2102 191 85 (5,749,344,983,321) 39,099,956,542 0 39,099,956,542 135,390,727,792 (96,290,771,250) (5,845,635,754,571) 215,972 144,748 191
2103 192 86 (5,845,635,754,571) 39,219,211,409 0 39,219,211,409 135,390,727,793 (96,171,516,384) (5,941,807,270,954) 215,972 144,748 192
2104 193 87 (5,941,807,270,954) 39,338,830,004 0 39,338,830,004 135,390,727,794 (96,051,897,790) (6,037,859,168,744) 215,972 144,748 193
2105 194 88 (6,037,859,168,744) 39,458,813,436 0 39,458,813,436 135,390,727,795 (95,931,914,359) (6,133,791,083,104) 215,972 144,748 194
2106 195 89 (6,133,791,083,104) 39,579,162,817 0 39,579,162,817 135,390,727,796 (95,811,564,979) (6,229,602,648,083) 215,972 144,748 195
2107 196 90 (6,229,602,648,083) 39,699,879,263 0 39,699,879,263 135,390,727,797 (95,690,848,534) (6,325,293,496,617) 215,972 144,748 196
2108 197 91 (6,325,293,496,617) 39,820,963,895 0 39,820,963,895 135,390,727,798 (95,569,763,903) (6,420,863,260,520) 215,972 144,748 197
2109 198 92 (6,420,863,260,520) 39,942,417,835 0 39,942,417,835 135,390,727,799 (95,448,309,964) (6,516,311,570,484) 215,972 144,748 198
2110 199 93 (6,516,311,570,484) 40,064,242,209 0 40,064,242,209 135,390,727,800 (95,326,485,591) (6,611,638,056,075) 215,972 144,748 199
2111 200 94 (6,611,638,056,075) 40,186,438,148 0 40,186,438,148 135,390,727,801 (95,204,289,653) (6,706,842,345,728) 215,972 144,748 200
2112 201 95 (6,706,842,345,728) 40,309,006,784 0 40,309,006,784 135,390,727,802 (95,081,721,018) (6,801,924,066,745) 215,972 144,748 201
2113 202 96 (6,801,924,066,745) 40,431,949,255 0 40,431,949,255 135,390,727,803 (94,958,778,548) (6,896,882,845,293) 215,972 144,748 202
2114 203 97 (6,896,882,845,293) 40,555,266,700 0 40,555,266,700 135,390,727,804 (94,835,461,104) (6,991,718,306,397) 215,972 144,748 203
2115 204 98 (6,991,718,306,397) 40,678,960,264 0 40,678,960,264 135,390,727,805 (94,711,767,541) (7,086,430,073,938) 215,972 144,748 204
2116 205 99 (7,086,430,073,938) 40,803,031,092 0 40,803,031,092 135,390,727,806 (94,587,696,714) (7,181,017,770,652) 215,972 144,748 205
2117 206 100 (7,181,017,770,652) 40,927,480,337 0 40,927,480,337 135,390,727,807 (94,463,247,470) (7,275,481,018,122) 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 25.88% 6.000% 88,690,335 148 0
CA34 201
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 58,439,231,514 22,462,477,056 80,901,708,570 29,967,721,113 50,933,987,457 399,841,611,332 293,291 124,325 104
2016 105 -1 399,841,611,332 58,736,647,075 25,547,873,122 84,284,520,197 32,371,972,127 51,912,548,070 451,754,159,402 293,700 129,204 105
2017 106 0 451,754,159,402 58,855,706,538 28,672,832,181 87,528,538,718 35,275,784,834 52,252,753,884 504,006,913,287 294,032 133,898 106
2018 107 1 504,006,913,287 58,937,462,791 31,805,602,474 90,743,065,265 38,570,142,690 52,172,922,575 556,179,835,862 294,282 138,621 107
2019 108 2 556,179,835,862 58,958,605,868 34,914,694,669 93,873,300,538 42,409,816,625 51,463,483,913 607,643,319,774 294,449 143,504 108
2020 109 3 607,643,319,774 58,953,132,016 37,959,661,909 96,912,793,924 46,877,369,851 50,035,424,073 657,678,743,847 294,546 148,240 109
2021 110 4 657,678,743,847 58,860,527,982 40,899,999,385 99,760,527,366 51,784,702,243 47,975,825,123 705,654,568,971 294,579 153,041 110
2022 111 5 705,654,568,971 58,810,108,825 43,814,536,395 102,624,645,219 53,449,236,664 49,175,408,555 754,829,977,526 294,549 157,479 111
2023 112 6 754,829,977,526 58,971,133,585 46,701,812,979 105,672,946,564 58,605,802,316 47,067,144,248 801,897,121,774 294,457 161,791 112
2024 113 7 801,897,121,774 59,081,343,656 49,440,328,853 108,521,672,509 64,304,954,274 44,216,718,235 846,113,840,009 294,302 166,151 113
2025 114 8 846,113,840,009 59,079,618,314 52,041,969,334 111,121,587,647 68,616,956,537 42,504,631,110 888,618,471,120 294,076 170,439 114
2026 115 9 888,618,471,120 59,086,843,488 54,543,240,931 113,630,084,419 72,758,995,619 40,871,088,800 929,489,559,919 293,774 174,319 115
2027 116 10 929,489,559,919 59,095,977,504 56,942,639,998 116,038,617,501 76,929,737,421 39,108,880,080 968,598,440,000 293,388 177,829 116
2028 117 11 968,598,440,000 59,128,528,259 59,245,745,080 118,374,273,339 80,712,983,995 37,661,289,344 1,006,259,729,344 292,912 181,123 117
2029 118 12 1,006,259,729,344 59,182,381,565 61,441,633,320 120,624,014,885 85,089,029,565 35,534,985,320 1,041,794,714,665 292,337 183,796 118
2030 119 13 1,041,794,714,665 59,254,379,926 63,504,370,913 122,758,750,838 89,535,816,409 33,222,934,429 1,075,017,649,094 291,657 186,087 119
2031 120 14 1,075,017,649,094 59,333,234,558 65,433,548,069 124,766,782,627 93,683,811,840 31,082,970,787 1,106,100,619,881 290,866 187,593 120
2032 121 15 1,106,100,619,881 59,460,022,537 67,228,265,951 126,688,288,488 97,947,329,879 28,740,958,609 1,134,841,578,491 289,959 188,449 121
2033 122 16 1,134,841,578,491 59,593,774,451 68,899,344,435 128,493,118,886 101,531,461,369 26,961,657,517 1,161,803,236,008 288,934 189,135 122
2034 123 17 1,161,803,236,008 59,699,789,988 70,443,321,732 130,143,111,721 105,638,859,328 24,504,252,393 1,186,307,488,401 287,787 189,588 123
2035 124 18 1,186,307,488,401 59,747,632,818 71,842,706,325 131,590,339,142 109,448,438,457 22,141,900,685 1,208,449,389,086 286,519 189,637 124
2036 125 19 1,208,449,389,086 58,372,767,490 73,072,584,198 131,445,351,688 112,591,323,273 18,854,028,415 1,227,303,417,501 285,128 189,562 125
2037 126 20 1,227,303,417,501 58,564,265,763 74,136,691,668 132,700,957,431 116,084,736,822 16,616,220,609 1,243,919,638,110 283,616 189,146 126
2038 127 21 1,243,919,638,110 58,730,014,546 75,088,866,729 133,818,881,275 118,695,933,210 15,122,948,065 1,259,042,586,175 281,987 188,575 127
2039 128 22 1,259,042,586,175 58,906,082,324 75,970,265,703 134,876,348,028 120,619,330,266 14,257,017,762 1,273,299,603,937 280,245 187,828 128
2040 129 23 1,273,299,603,937 59,006,127,559 76,806,512,227 135,812,639,786 122,194,773,418 13,617,866,368 1,286,917,470,305 278,397 186,783 129
2041 130 24 1,286,917,470,305 59,081,637,611 77,622,519,857 136,704,157,468 123,121,769,515 13,582,387,953 1,300,499,858,258 276,449 185,538 130
2042 131 25 1,300,499,858,258 59,069,706,934 78,436,810,249 137,506,517,183 123,945,892,059 13,560,625,124 1,314,060,483,382 274,410 183,835 131
2043 132 26 1,314,060,483,382 58,952,061,647 79,165,989,504 138,118,051,151 127,372,701,108 10,745,350,043 1,324,805,833,425 272,282 182,036 132
2044 133 27 1,324,805,833,425 58,749,596,916 79,781,130,898 138,530,727,814 128,771,364,740 9,759,363,074 1,334,565,196,498 270,067 179,939 133
2045 134 28 1,334,565,196,498 58,522,889,481 80,331,068,616 138,853,958,097 130,282,063,881 8,571,894,216 1,343,137,090,715 267,770 177,531 134
2046 135 29 1,343,137,090,715 58,231,440,379 80,827,738,583 139,059,178,962 131,075,407,640 7,983,771,322 1,351,120,862,037 265,393 174,980 135
2047 136 30 1,351,120,862,037 57,881,928,325 81,292,297,795 139,174,226,119 131,672,690,364 7,501,535,755 1,358,622,397,792 262,943 172,231 136
2048 137 31 1,358,622,397,792 57,459,472,737 81,698,953,037 139,158,425,774 133,104,786,779 6,053,638,995 1,364,676,036,788 260,427 170,078 137
2049 138 32 1,364,676,036,788 56,983,385,391 82,025,957,842 139,009,343,233 134,162,822,077 4,846,521,156 1,369,522,557,944 257,855 167,814 138
2050 139 33 1,369,522,557,944 56,567,618,915 82,287,592,282 138,855,211,197 134,980,584,342 3,874,626,855 1,373,397,184,799 255,232 165,369 139
2051 140 34 1,373,397,184,799 56,264,548,768 82,504,754,635 138,769,303,403 135,405,185,166 3,364,118,237 1,376,761,303,036 252,567 162,814 140
2052 141 35 1,376,761,303,036 55,921,109,474 82,697,753,249 138,618,862,723 135,549,693,840 3,069,168,883 1,379,830,471,919 249,863 160,259 141
2053 142 36 1,379,830,471,919 55,500,859,752 82,859,259,728 138,360,119,480 136,045,739,048 2,314,380,432 1,382,144,852,351 247,126 158,233 142
2054 143 37 1,382,144,852,351 55,027,046,423 82,980,589,635 138,007,636,058 136,277,686,260 1,729,949,798 1,383,874,802,149 244,360 156,216 143
2055 144 38 1,383,874,802,149 54,420,553,159 83,069,246,320 137,489,799,479 136,264,526,449 1,225,273,030 1,385,100,075,179 241,571 154,280 144
2056 145 39 1,385,100,075,179 53,989,950,668 83,135,828,140 137,125,778,808 136,131,657,822 994,120,986 1,386,094,196,165 238,763 152,465 145
2057 146 40 1,386,094,196,165 53,521,440,531 83,189,681,552 136,711,122,083 135,910,129,343 800,992,740 1,386,895,188,906 235,935 150,833 146
2058 147 41 1,386,895,188,906 53,017,796,058 83,220,533,819 136,238,329,878 136,010,913,709 227,416,169 1,387,122,605,074 233,088 149,696 147
2059 148 42 1,387,122,605,074 52,541,580,454 83,218,049,109 135,759,629,563 136,069,869,406 (310,239,843) 1,386,812,365,231 230,225 148,642 148
2060 149 43 1,386,812,365,231 52,049,983,276 83,186,881,220 135,236,864,496 135,965,554,288 (728,689,792) 1,386,083,675,439 227,345 147,639 149
2061 150 44 1,386,083,675,439 51,550,691,113 83,133,584,704 134,684,275,817 135,732,136,576 (1,047,860,759) 1,385,035,814,680 224,447 146,760 150
2062 151 45 1,385,035,814,680 51,049,487,961 83,056,085,879 134,105,573,840 135,641,007,218 (1,535,433,378) 1,383,500,381,302 221,586 146,001 151
2063 152 46 1,383,500,381,302 50,554,332,564 82,949,000,888 133,503,333,452 135,537,399,778 (2,034,066,326) 1,381,466,314,976 218,761 145,342 152
2064 153 47 1,381,466,314,976 50,073,726,842 82,812,854,506 132,886,581,348 135,390,727,754 (2,504,146,406) 1,378,962,168,570 215,972 144,748 153
2065 154 48 1,378,962,168,570 50,226,451,709 82,662,682,302 132,889,134,010 135,390,727,755 (2,501,593,745) 1,376,460,574,826 215,972 144,748 154
2066 155 49 1,376,460,574,826 50,379,642,386 82,512,682,400 132,892,324,787 135,390,727,756 (2,498,402,969) 1,373,962,171,856 215,972 144,748 155
2067 156 50 1,373,962,171,856 50,533,300,296 82,362,894,317 132,896,194,613 135,390,727,757 (2,494,533,144) 1,371,467,638,712 215,972 144,748 156
2068 157 51 1,371,467,638,712 50,687,426,861 82,213,360,099 132,900,786,960 135,390,727,758 (2,489,940,798) 1,368,977,697,914 215,972 144,748 157
2069 158 52 1,368,977,697,914 50,842,023,513 82,064,124,482 132,906,147,995 135,390,727,759 (2,484,579,764) 1,366,493,118,150 215,972 144,748 158
2070 159 53 1,366,493,118,150 50,997,091,685 81,915,235,059 132,912,326,744 135,390,727,760 (2,478,401,016) 1,364,014,717,134 215,972 144,748 159
2071 160 54 1,364,014,717,134 51,152,632,815 81,766,742,453 132,919,375,268 135,390,727,761 (2,471,352,493) 1,361,543,364,641 215,972 144,748 160
2072 161 55 1,361,543,364,641 51,308,648,345 81,618,700,511 132,927,348,856 135,390,727,762 (2,463,378,906) 1,359,079,985,735 215,972 144,748 161
2073 162 56 1,359,079,985,735 51,465,139,722 81,471,166,498 132,936,306,220 135,390,727,763 (2,454,421,543) 1,356,625,564,192 215,972 144,748 162
2074 163 57 1,356,625,564,192 51,622,108,398 81,324,201,310 132,946,309,708 135,390,727,764 (2,444,418,056) 1,354,181,146,137 215,972 144,748 163
2075 164 58 1,354,181,146,137 51,779,555,829 81,177,869,701 132,957,425,530 135,390,727,765 (2,433,302,235) 1,351,747,843,902 215,972 144,748 164
2076 165 59 1,351,747,843,902 51,937,483,474 81,032,240,521 132,969,723,995 135,390,727,766 (2,421,003,771) 1,349,326,840,131 215,972 144,748 165
2077 166 60 1,349,326,840,131 52,095,892,799 80,887,386,968 132,983,279,767 135,390,727,767 (2,407,448,000) 1,346,919,392,131 215,972 144,748 166
2078 167 61 1,346,919,392,131 52,254,785,272 80,743,386,859 132,998,172,131 135,390,727,768 (2,392,555,637) 1,344,526,836,493 215,972 144,748 167
2079 168 62 1,344,526,836,493 52,414,162,367 80,600,322,915 133,014,485,282 135,390,727,769 (2,376,242,487) 1,342,150,594,006 215,972 144,748 168
2080 169 63 1,342,150,594,006 52,574,025,562 80,458,283,066 133,032,308,628 135,390,727,770 (2,358,419,142) 1,339,792,174,865 215,972 144,748 169
2081 170 64 1,339,792,174,865 52,734,376,340 80,317,360,772 133,051,737,112 135,390,727,771 (2,338,990,659) 1,337,453,184,206 215,972 144,748 170
2082 171 65 1,337,453,184,206 52,895,216,188 80,177,655,366 133,072,871,554 135,390,727,772 (2,317,856,218) 1,335,135,327,988 215,972 144,748 171
2083 172 66 1,335,135,327,988 53,056,546,597 80,039,272,417 133,095,819,014 135,390,727,773 (2,294,908,759) 1,332,840,419,229 215,972 144,748 172
2084 173 67 1,332,840,419,229 53,218,369,065 79,902,324,116 133,120,693,180 135,390,727,774 (2,270,034,594) 1,330,570,384,635 215,972 144,748 173
2085 174 68 1,330,570,384,635 53,380,685,090 79,766,929,688 133,147,614,778 135,390,727,775 (2,243,112,997) 1,328,327,271,639 215,972 144,748 174
2086 175 69 1,328,327,271,639 53,543,496,180 79,633,215,825 133,176,712,005 135,390,727,776 (2,214,015,771) 1,326,113,255,868 215,972 144,748 175
2087 176 70 1,326,113,255,868 53,706,803,843 79,501,317,149 133,208,120,992 135,390,727,777 (2,182,606,785) 1,323,930,649,082 215,972 144,748 176
2088 177 71 1,323,930,649,082 53,870,609,595 79,371,376,700 133,241,986,295 135,390,727,778 (2,148,741,483) 1,321,781,907,600 215,972 144,748 177
2089 178 72 1,321,781,907,600 54,034,914,954 79,243,546,465 133,278,461,419 135,390,727,779 (2,112,266,360) 1,319,669,641,240 215,972 144,748 178
2090 179 73 1,319,669,641,240 54,199,721,445 79,117,987,922 133,317,709,367 135,390,727,780 (2,073,018,413) 1,317,596,622,827 215,972 144,748 179
2091 180 74 1,317,596,622,827 54,365,030,595 78,994,872,633 133,359,903,228 135,390,727,781 (2,030,824,553) 1,315,565,798,274 215,972 144,748 180
2092 181 75 1,315,565,798,274 54,530,843,938 78,874,382,867 133,405,226,806 135,390,727,782 (1,985,500,976) 1,313,580,297,297 215,972 144,748 181
2093 182 76 1,313,580,297,297 54,697,163,012 78,756,712,263 133,453,875,275 135,390,727,783 (1,936,852,508) 1,311,643,444,789 215,972 144,748 182
2094 183 77 1,311,643,444,789 54,863,989,360 78,642,066,531 133,506,055,890 135,390,727,784 (1,884,671,894) 1,309,758,772,895 215,972 144,748 183
2095 184 78 1,309,758,772,895 55,031,324,527 78,530,664,202 133,561,988,729 135,390,727,785 (1,828,739,056) 1,307,930,033,839 215,972 144,748 184
2096 185 79 1,307,930,033,839 55,199,170,067 78,422,737,421 133,621,907,488 135,390,727,786 (1,768,820,298) 1,306,161,213,542 215,972 144,748 185
2097 186 80 1,306,161,213,542 55,367,527,536 78,318,532,789 133,686,060,324 135,390,727,787 (1,704,667,463) 1,304,456,546,079 215,972 144,748 186
2098 187 81 1,304,456,546,079 55,536,398,495 78,218,312,254 133,754,710,748 135,390,727,788 (1,636,017,040) 1,302,820,529,039 215,972 144,748 187
2099 188 82 1,302,820,529,039 55,705,784,510 78,122,354,066 133,828,138,576 135,390,727,789 (1,562,589,213) 1,301,257,939,826 215,972 144,748 188
2100 189 83 1,301,257,939,826 55,875,687,153 78,030,953,784 133,906,640,937 135,390,727,790 (1,484,086,853) 1,299,773,852,973 215,972 144,748 189
2101 190 84 1,299,773,852,973 56,046,107,999 77,944,425,345 133,990,533,344 135,390,727,791 (1,400,194,447) 1,298,373,658,526 215,972 144,748 190
2102 191 85 1,298,373,658,526 56,217,048,628 77,863,102,203 134,080,150,831 135,390,727,792 (1,310,576,961) 1,297,063,081,564 215,972 144,748 191
2103 192 86 1,297,063,081,564 56,388,510,626 77,787,338,535 134,175,849,161 135,390,727,793 (1,214,878,632) 1,295,848,202,932 215,972 144,748 192
2104 193 87 1,295,848,202,932 56,560,495,584 77,717,510,525 134,278,006,109 135,390,727,794 (1,112,721,685) 1,294,735,481,248 215,972 144,748 193
2105 194 88 1,294,735,481,248 56,733,005,095 77,654,017,726 134,387,022,821 135,390,727,795 (1,003,704,974) 1,293,731,776,273 215,972 144,748 194
2106 195 89 1,293,731,776,273 56,906,040,761 77,597,284,500 134,503,325,261 135,390,727,796 (887,402,535) 1,292,844,373,739 215,972 144,748 195
2107 196 90 1,292,844,373,739 57,079,604,185 77,547,761,563 134,627,365,748 135,390,727,797 (763,362,049) 1,292,081,011,690 215,972 144,748 196
2108 197 91 1,292,081,011,690 57,253,696,978 77,505,927,605 134,759,624,583 135,390,727,798 (631,103,215) 1,291,449,908,474 215,972 144,748 197
2109 198 92 1,291,449,908,474 57,428,320,754 77,472,291,028 134,900,611,782 135,390,727,799 (490,116,017) 1,290,959,792,457 215,972 144,748 198
2110 199 93 1,290,959,792,457 57,603,477,132 77,447,391,781 135,050,868,913 135,390,727,800 (339,858,887) 1,290,619,933,570 215,972 144,748 199
2111 200 94 1,290,619,933,570 57,779,167,737 77,431,803,312 135,210,971,049 135,390,727,801 (179,756,752) 1,290,440,176,818 215,972 144,748 200
2112 201 95 1,290,440,176,818 57,955,394,199 77,426,134,640 135,381,528,839 135,390,727,802 (9,198,963) 1,290,430,977,855 215,972 144,748 201
2113 202 96 1,290,430,977,855 58,132,158,151 77,431,032,558 135,563,190,710 135,390,727,803 172,462,907 1,290,603,440,761 215,972 144,748 202
2114 203 97 1,290,603,440,761 58,309,461,233 77,447,183,968 135,756,645,201 135,390,727,804 365,917,397 1,290,969,358,158 215,972 144,748 203
2115 204 98 1,290,969,358,158 58,487,305,090 77,475,318,359 135,962,623,449 135,390,727,805 571,895,644 1,291,541,253,802 215,972 144,748 204
2116 205 99 1,291,541,253,802 58,665,691,371 77,516,210,449 136,181,901,819 135,390,727,806 791,174,013 1,292,332,427,816 215,972 144,748 205
2117 206 100 1,292,332,427,816 58,844,621,729 77,570,682,976 136,415,304,705 135,390,727,807 1,024,576,898 1,293,357,004,714 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 12.00% 7.000% 88,690,335 113 125
CA41 -1
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 27,097,016,158 25,205,242,485 52,302,258,643 29,967,721,113 22,334,537,530 371,242,161,405 293,291 124,325 104
2016 105 -1 371,242,161,405 27,234,921,364 26,743,165,307 53,978,086,671 32,371,972,127 21,606,114,544 392,848,275,949 293,700 129,204 105
2017 106 0 392,848,275,949 27,290,126,679 28,207,130,861 55,497,257,540 35,275,784,834 20,221,472,706 413,069,748,655 294,032 133,898 106
2018 107 1 413,069,748,655 27,328,035,297 29,555,863,883 56,883,899,180 38,570,142,690 18,313,756,490 431,383,505,145 294,282 138,621 107
2019 108 2 431,383,505,145 27,337,838,888 30,745,415,688 58,083,254,576 42,409,816,625 15,673,437,951 447,056,943,097 294,449 143,504 108
2020 109 3 447,056,943,097 27,335,300,780 31,720,221,346 59,055,522,126 46,877,369,851 12,178,152,275 459,235,095,372 294,546 148,240 109
2021 110 4 459,235,095,372 27,292,362,279 32,424,067,127 59,716,429,406 51,784,702,243 7,931,727,163 467,166,822,535 294,579 153,041 110
2022 111 5 467,166,822,535 27,268,983,999 32,938,205,942 60,207,189,941 53,449,236,664 6,757,953,277 473,924,775,812 294,549 157,479 111
2023 112 6 473,924,775,812 27,343,647,721 33,244,102,483 60,587,750,204 58,605,802,316 1,981,947,888 475,906,723,700 294,457 161,791 112
2024 113 7 475,906,723,700 27,394,749,763 33,183,019,172 60,577,768,935 64,304,954,274 (3,727,185,339) 472,179,538,361 294,302 166,151 113
2025 114 8 472,179,538,361 27,393,949,759 32,756,230,516 60,150,180,275 68,616,956,537 (8,466,776,262) 463,712,762,099 294,076 170,439 114
2026 115 9 463,712,762,099 27,397,299,917 31,991,952,329 59,389,252,246 72,758,995,619 (13,369,743,373) 450,343,018,726 293,774 174,319 115
2027 116 10 450,343,018,726 27,401,535,164 30,871,009,567 58,272,544,731 76,929,737,421 (18,657,192,690) 431,685,826,036 293,388 177,829 116
2028 117 11 431,685,826,036 27,416,628,250 29,380,969,297 56,797,597,547 80,712,983,995 (23,915,386,448) 407,770,439,588 292,912 181,123 117
2029 118 12 407,770,439,588 27,441,598,871 27,488,363,416 54,929,962,287 85,089,029,565 (30,159,067,278) 377,611,372,310 292,337 183,796 118
2030 119 13 377,611,372,310 27,474,982,964 25,140,587,452 52,615,570,416 89,535,816,409 (36,920,245,993) 340,691,126,317 291,657 186,087 119
2031 120 14 340,691,126,317 27,511,546,163 22,313,315,589 49,824,861,752 93,683,811,840 (43,858,950,088) 296,832,176,229 290,866 187,593 120
2032 121 15 296,832,176,229 27,570,335,025 18,979,334,214 46,549,669,239 97,947,329,879 (51,397,660,640) 245,434,515,589 289,959 188,449 121
2033 122 16 245,434,515,589 27,632,352,914 15,123,261,446 42,755,614,360 101,531,461,369 (58,775,847,009) 186,658,668,580 288,934 189,135 122
2034 123 17 186,658,668,580 27,681,510,041 10,712,538,420 38,394,048,461 105,638,859,328 (67,244,810,867) 119,413,857,713 287,787 189,588 123
2035 124 18 119,413,857,713 27,703,693,733 5,697,309,818 33,401,003,551 109,448,438,457 (76,047,434,906) 43,366,422,807 286,519 189,637 124
2036 125 19 43,366,422,807 27,066,198,218 43,803,336 27,110,001,554 112,591,323,273 (85,481,321,719) (42,114,898,911) 285,128 189,562 125
2037 126 20 (42,114,898,911) 27,154,991,853 0 27,154,991,853 116,084,736,822 (88,929,744,969) (131,044,643,880) 283,616 189,146 126
2038 127 21 (131,044,643,880) 27,231,846,003 0 27,231,846,003 118,695,933,210 (91,464,087,207) (222,508,731,087) 281,987 188,575 127
2039 128 22 (222,508,731,087) 27,313,484,849 0 27,313,484,849 120,619,330,266 (93,305,845,417) (315,814,576,504) 280,245 187,828 128
2040 129 23 (315,814,576,504) 27,359,873,675 0 27,359,873,675 122,194,773,418 (94,834,899,743) (410,649,476,247) 278,397 186,783 129
2041 130 24 (410,649,476,247) 27,394,886,064 0 27,394,886,064 123,121,769,515 (95,726,883,451) (506,376,359,698) 276,449 185,538 130
2042 131 25 (506,376,359,698) 27,389,354,065 0 27,389,354,065 123,945,892,059 (96,556,537,994) (602,932,897,692) 274,410 183,835 131
2043 132 26 (602,932,897,692) 27,334,804,473 0 27,334,804,473 127,372,701,108 (100,037,896,635) (702,970,794,327) 272,282 182,036 132
2044 133 27 (702,970,794,327) 27,240,925,927 0 27,240,925,927 128,771,364,740 (101,530,438,813) (804,501,233,140) 270,067 179,939 133
2045 134 28 (804,501,233,140) 27,135,806,560 0 27,135,806,560 130,282,063,881 (103,146,257,321) (907,647,490,461) 267,770 177,531 134
2046 135 29 (907,647,490,461) 27,000,667,873 0 27,000,667,873 131,075,407,640 (104,074,739,767) (1,011,722,230,228) 265,393 174,980 135
2047 136 30 (1,011,722,230,228) 26,838,606,642 0 26,838,606,642 131,672,690,364 (104,834,083,722) (1,116,556,313,950) 262,943 172,231 136
2048 137 31 (1,116,556,313,950) 26,642,723,062 0 26,642,723,062 133,104,786,779 (106,462,063,717) (1,223,018,377,667) 260,427 170,078 137
2049 138 32 (1,223,018,377,667) 26,421,971,588 0 26,421,971,588 134,162,822,077 (107,740,850,489) (1,330,759,228,156) 257,855 167,814 138
2050 139 33 (1,330,759,228,156) 26,229,189,605 0 26,229,189,605 134,980,584,342 (108,751,394,737) (1,439,510,622,893) 255,232 165,369 139
2051 140 34 (1,439,510,622,893) 26,088,662,489 0 26,088,662,489 135,405,185,166 (109,316,522,677) (1,548,827,145,570) 252,567 162,814 140
2052 141 35 (1,548,827,145,570) 25,929,417,067 0 25,929,417,067 135,549,693,840 (109,620,276,773) (1,658,447,422,343) 249,863 160,259 141
2053 142 36 (1,658,447,422,343) 25,734,556,299 0 25,734,556,299 136,045,739,048 (110,311,182,749) (1,768,758,605,092) 247,126 158,233 142
2054 143 37 (1,768,758,605,092) 25,514,859,238 0 25,514,859,238 136,277,686,260 (110,762,827,022) (1,879,521,432,114) 244,360 156,216 143
2055 144 38 (1,879,521,432,114) 25,233,641,341 0 25,233,641,341 136,264,526,449 (111,030,885,108) (1,990,552,317,222) 241,571 154,280 144
2056 145 39 (1,990,552,317,222) 25,033,980,217 0 25,033,980,217 136,131,657,822 (111,097,677,605) (2,101,649,994,827) 238,763 152,465 145
2057 146 40 (2,101,649,994,827) 24,816,742,132 0 24,816,742,132 135,910,129,343 (111,093,387,211) (2,212,743,382,038) 235,935 150,833 146
2058 147 41 (2,212,743,382,038) 24,583,213,010 0 24,583,213,010 136,010,913,709 (111,427,700,699) (2,324,171,082,737) 233,088 149,696 147
2059 148 42 (2,324,171,082,737) 24,362,402,065 0 24,362,402,065 136,069,869,406 (111,707,467,341) (2,435,878,550,078) 230,225 148,642 148
2060 149 43 (2,435,878,550,078) 24,134,459,015 0 24,134,459,015 135,965,554,288 (111,831,095,273) (2,547,709,645,351) 227,345 147,639 149
2061 150 44 (2,547,709,645,351) 23,902,947,966 0 23,902,947,966 135,732,136,576 (111,829,188,610) (2,659,538,833,961) 224,447 146,760 150
2062 151 45 (2,659,538,833,961) 23,670,550,832 0 23,670,550,832 135,641,007,218 (111,970,456,386) (2,771,509,290,347) 221,586 146,001 151
2063 152 46 (2,771,509,290,347) 23,440,957,912 0 23,440,957,912 135,537,399,778 (112,096,441,866) (2,883,605,732,213) 218,761 145,342 152
2064 153 47 (2,883,605,732,213) 23,218,111,364 0 23,218,111,364 135,390,727,754 (112,172,616,390) (2,995,778,348,603) 215,972 144,748 153
2065 154 48 (2,995,778,348,603) 23,288,926,604 0 23,288,926,604 135,390,727,755 (112,101,801,151) (3,107,880,149,755) 215,972 144,748 154
2066 155 49 (3,107,880,149,755) 23,359,957,830 0 23,359,957,830 135,390,727,756 (112,030,769,926) (3,219,910,919,681) 215,972 144,748 155
2067 156 50 (3,219,910,919,681) 23,431,205,701 0 23,431,205,701 135,390,727,757 (111,959,522,056) (3,331,870,441,737) 215,972 144,748 156
2068 157 51 (3,331,870,441,737) 23,502,670,879 0 23,502,670,879 135,390,727,758 (111,888,056,879) (3,443,758,498,616) 215,972 144,748 157
2069 158 52 (3,443,758,498,616) 23,574,354,025 0 23,574,354,025 135,390,727,759 (111,816,373,734) (3,555,574,872,350) 215,972 144,748 158
2070 159 53 (3,555,574,872,350) 23,646,255,805 0 23,646,255,805 135,390,727,760 (111,744,471,955) (3,667,319,344,306) 215,972 144,748 159
2071 160 54 (3,667,319,344,306) 23,718,376,885 0 23,718,376,885 135,390,727,761 (111,672,350,876) (3,778,991,695,182) 215,972 144,748 160
2072 161 55 (3,778,991,695,182) 23,790,717,934 0 23,790,717,934 135,390,727,762 (111,600,009,828) (3,890,591,705,010) 215,972 144,748 161
2073 162 56 (3,890,591,705,010) 23,863,279,624 0 23,863,279,624 135,390,727,763 (111,527,448,139) (4,002,119,153,149) 215,972 144,748 162
2074 163 57 (4,002,119,153,149) 23,936,062,627 0 23,936,062,627 135,390,727,764 (111,454,665,137) (4,113,573,818,286) 215,972 144,748 163
2075 164 58 (4,113,573,818,286) 24,009,067,618 0 24,009,067,618 135,390,727,765 (111,381,660,147) (4,224,955,478,433) 215,972 144,748 164
2076 165 59 (4,224,955,478,433) 24,082,295,274 0 24,082,295,274 135,390,727,766 (111,308,432,492) (4,336,263,910,925) 215,972 144,748 165
2077 166 60 (4,336,263,910,925) 24,155,746,275 0 24,155,746,275 135,390,727,767 (111,234,981,492) (4,447,498,892,418) 215,972 144,748 166
2078 167 61 (4,447,498,892,418) 24,229,421,301 0 24,229,421,301 135,390,727,768 (111,161,306,467) (4,558,660,198,885) 215,972 144,748 167
2079 168 62 (4,558,660,198,885) 24,303,321,036 0 24,303,321,036 135,390,727,769 (111,087,406,733) (4,669,747,605,618) 215,972 144,748 168
2080 169 63 (4,669,747,605,618) 24,377,446,165 0 24,377,446,165 135,390,727,770 (111,013,281,605) (4,780,760,887,223) 215,972 144,748 169
2081 170 64 (4,780,760,887,223) 24,451,797,376 0 24,451,797,376 135,390,727,771 (110,938,930,395) (4,891,699,817,619) 215,972 144,748 170
2082 171 65 (4,891,699,817,619) 24,526,375,358 0 24,526,375,358 135,390,727,772 (110,864,352,414) (5,002,564,170,033) 215,972 144,748 171
2083 172 66 (5,002,564,170,033) 24,601,180,803 0 24,601,180,803 135,390,727,773 (110,789,546,970) (5,113,353,717,004) 215,972 144,748 172
2084 173 67 (5,113,353,717,004) 24,676,214,404 0 24,676,214,404 135,390,727,774 (110,714,513,370) (5,224,068,230,374) 215,972 144,748 173
2085 174 68 (5,224,068,230,374) 24,751,476,858 0 24,751,476,858 135,390,727,775 (110,639,250,917) (5,334,707,481,291) 215,972 144,748 174
2086 175 69 (5,334,707,481,291) 24,826,968,862 0 24,826,968,862 135,390,727,776 (110,563,758,914) (5,445,271,240,204) 215,972 144,748 175
2087 176 70 (5,445,271,240,204) 24,902,691,117 0 24,902,691,117 135,390,727,777 (110,488,036,660) (5,555,759,276,864) 215,972 144,748 176
2088 177 71 (5,555,759,276,864) 24,978,644,325 0 24,978,644,325 135,390,727,778 (110,412,083,453) (5,666,171,360,317) 215,972 144,748 177
2089 178 72 (5,666,171,360,317) 25,054,829,190 0 25,054,829,190 135,390,727,779 (110,335,898,589) (5,776,507,258,905) 215,972 144,748 178
2090 179 73 (5,776,507,258,905) 25,131,246,419 0 25,131,246,419 135,390,727,780 (110,259,481,361) (5,886,766,740,266) 215,972 144,748 179
2091 180 74 (5,886,766,740,266) 25,207,896,721 0 25,207,896,721 135,390,727,781 (110,182,831,060) (5,996,949,571,326) 215,972 144,748 180
2092 181 75 (5,996,949,571,326) 25,284,780,806 0 25,284,780,806 135,390,727,782 (110,105,946,976) (6,107,055,518,302) 215,972 144,748 181
2093 182 76 (6,107,055,518,302) 25,361,899,388 0 25,361,899,388 135,390,727,783 (110,028,828,395) (6,217,084,346,697) 215,972 144,748 182
2094 183 77 (6,217,084,346,697) 25,439,253,181 0 25,439,253,181 135,390,727,784 (109,951,474,603) (6,327,035,821,301) 215,972 144,748 183
2095 184 78 (6,327,035,821,301) 25,516,842,903 0 25,516,842,903 135,390,727,785 (109,873,884,882) (6,436,909,706,183) 215,972 144,748 184
2096 185 79 (6,436,909,706,183) 25,594,669,274 0 25,594,669,274 135,390,727,786 (109,796,058,512) (6,546,705,764,695) 215,972 144,748 185
2097 186 80 (6,546,705,764,695) 25,672,733,015 0 25,672,733,015 135,390,727,787 (109,717,994,772) (6,656,423,759,467) 215,972 144,748 186
2098 187 81 (6,656,423,759,467) 25,751,034,851 0 25,751,034,851 135,390,727,788 (109,639,692,937) (6,766,063,452,404) 215,972 144,748 187
2099 188 82 (6,766,063,452,404) 25,829,575,507 0 25,829,575,507 135,390,727,789 (109,561,152,282) (6,875,624,604,686) 215,972 144,748 188
2100 189 83 (6,875,624,604,686) 25,908,355,712 0 25,908,355,712 135,390,727,790 (109,482,372,078) (6,985,106,976,764) 215,972 144,748 189
2101 190 84 (6,985,106,976,764) 25,987,376,197 0 25,987,376,197 135,390,727,791 (109,403,351,594) (7,094,510,328,358) 215,972 144,748 190
2102 191 85 (7,094,510,328,358) 26,066,637,695 0 26,066,637,695 135,390,727,792 (109,324,090,097) (7,203,834,418,455) 215,972 144,748 191
2103 192 86 (7,203,834,418,455) 26,146,140,940 0 26,146,140,940 135,390,727,793 (109,244,586,853) (7,313,079,005,309) 215,972 144,748 192
2104 193 87 (7,313,079,005,309) 26,225,886,669 0 26,225,886,669 135,390,727,794 (109,164,841,125) (7,422,243,846,433) 215,972 144,748 193
2105 194 88 (7,422,243,846,433) 26,305,875,624 0 26,305,875,624 135,390,727,795 (109,084,852,171) (7,531,328,698,605) 215,972 144,748 194
2106 195 89 (7,531,328,698,605) 26,386,108,544 0 26,386,108,544 135,390,727,796 (109,004,619,252) (7,640,333,317,856) 215,972 144,748 195
2107 196 90 (7,640,333,317,856) 26,466,586,175 0 26,466,586,175 135,390,727,797 (108,924,141,622) (7,749,257,459,478) 215,972 144,748 196
2108 197 91 (7,749,257,459,478) 26,547,309,263 0 26,547,309,263 135,390,727,798 (108,843,418,535) (7,858,100,878,012) 215,972 144,748 197
2109 198 92 (7,858,100,878,012) 26,628,278,557 0 26,628,278,557 135,390,727,799 (108,762,449,242) (7,966,863,327,255) 215,972 144,748 198
2110 199 93 (7,966,863,327,255) 26,709,494,806 0 26,709,494,806 135,390,727,800 (108,681,232,994) (8,075,544,560,249) 215,972 144,748 199
2111 200 94 (8,075,544,560,249) 26,790,958,765 0 26,790,958,765 135,390,727,801 (108,599,769,036) (8,184,144,329,284) 215,972 144,748 200
2112 201 95 (8,184,144,329,284) 26,872,671,190 0 26,872,671,190 135,390,727,802 (108,518,056,612) (8,292,662,385,897) 215,972 144,748 201
2113 202 96 (8,292,662,385,897) 26,954,632,837 0 26,954,632,837 135,390,727,803 (108,436,094,966) (8,401,098,480,863) 215,972 144,748 202
2114 203 97 (8,401,098,480,863) 27,036,844,467 0 27,036,844,467 135,390,727,804 (108,353,883,337) (8,509,452,364,200) 215,972 144,748 203
2115 204 98 (8,509,452,364,200) 27,119,306,842 0 27,119,306,842 135,390,727,805 (108,271,420,963) (8,617,723,785,163) 215,972 144,748 204
2116 205 99 (8,617,723,785,163) 27,202,020,728 0 27,202,020,728 135,390,727,806 (108,188,707,078) (8,725,912,492,240) 215,972 144,748 205
2117 206 100 (8,725,912,492,240) 27,284,986,892 0 27,284,986,892 135,390,727,807 (108,105,740,915) (8,834,018,233,156) 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 15.00% 7.000% 88,690,335 116 130
CA42 -1
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 33,871,270,198 25,450,940,818 59,322,211,015 29,967,721,113 29,354,489,902 378,262,113,777 293,291 124,325 104
2016 105 -1 378,262,113,777 34,043,651,705 27,499,333,419 61,542,985,124 32,371,972,127 29,171,012,997 407,433,126,775 293,700 129,204 105
2017 106 0 407,433,126,775 34,112,658,349 29,512,548,650 63,625,206,999 35,275,784,834 28,349,422,165 435,782,548,939 294,032 133,898 106
2018 107 1 435,782,548,939 34,160,044,121 31,451,217,592 65,611,261,713 38,570,142,690 27,041,119,023 462,823,667,962 294,282 138,621 107
2019 108 2 462,823,667,962 34,172,298,610 33,273,931,220 67,446,229,830 42,409,816,625 25,036,413,205 487,860,081,167 294,449 143,504 108
2020 109 3 487,860,081,167 34,169,125,975 34,927,893,416 69,097,019,391 46,877,369,851 22,219,649,540 510,079,730,706 294,546 148,240 109
2021 110 4 510,079,730,706 34,115,452,849 36,359,748,622 70,475,201,471 51,784,702,243 18,690,499,228 528,770,229,934 294,579 153,041 110
2022 111 5 528,770,229,934 34,086,229,999 37,654,104,520 71,740,334,519 53,449,236,664 18,291,097,855 547,061,327,790 294,549 157,479 111
2023 112 6 547,061,327,790 34,179,559,651 38,797,279,225 72,976,838,876 58,605,802,316 14,371,036,560 561,432,364,350 294,457 161,791 112
2024 113 7 561,432,364,350 34,243,437,204 39,635,349,645 73,878,786,848 64,304,954,274 9,573,832,574 571,006,196,924 294,302 166,151 113
2025 114 8 571,006,196,924 34,242,437,199 40,173,394,412 74,415,831,611 68,616,956,537 5,798,875,074 576,805,071,998 294,076 170,439 114
2026 115 9 576,805,071,998 34,246,624,896 40,443,960,689 74,690,585,585 72,758,995,619 1,931,589,966 578,736,661,964 293,774 174,319 115
2027 116 10 578,736,661,964 34,251,918,955 40,432,997,607 74,684,916,562 76,929,737,421 (2,244,820,859) 576,491,841,105 293,388 177,829 116
2028 117 11 576,491,841,105 34,270,785,313 40,133,628,936 74,404,414,249 80,712,983,995 (6,308,569,746) 570,183,271,359 292,912 181,123 117
2029 118 12 570,183,271,359 34,301,998,589 39,518,427,887 73,820,426,476 85,089,029,565 (11,268,603,089) 558,914,668,270 292,337 183,796 118
2030 119 13 558,914,668,270 34,343,728,705 38,541,247,367 72,884,976,072 89,535,816,409 (16,650,840,337) 542,263,827,933 291,657 186,087 119
2031 120 14 542,263,827,933 34,389,432,704 37,184,626,617 71,574,059,321 93,683,811,840 (22,109,752,519) 520,154,075,414 290,866 187,593 120
2032 121 15 520,154,075,414 34,462,918,781 35,428,840,301 69,891,759,082 97,947,329,879 (28,055,570,797) 492,098,504,617 289,959 188,449 121
2033 122 16 492,098,504,617 34,540,441,143 33,266,538,461 67,806,979,604 101,531,461,369 (33,724,481,765) 458,374,022,852 288,934 189,135 122
2034 123 17 458,374,022,852 34,601,887,551 30,673,458,640 65,275,346,191 105,638,859,328 (40,363,513,137) 418,010,509,715 287,787 189,588 123
2035 124 18 418,010,509,715 34,629,617,166 27,608,369,881 62,237,987,047 109,448,438,457 (47,210,451,410) 370,800,058,305 286,519 189,637 124
2036 125 19 370,800,058,305 33,832,747,773 24,040,884,911 57,873,632,683 112,591,323,273 (54,717,690,590) 316,082,367,715 285,128 189,562 125
2037 126 20 316,082,367,715 33,943,739,816 19,949,047,508 53,892,787,324 116,084,736,822 (62,191,949,498) 253,890,418,217 283,616 189,146 126
2038 127 21 253,890,418,217 34,039,807,504 15,346,492,099 49,386,299,603 118,695,933,210 (69,309,633,607) 184,580,784,610 281,987 188,575 127
2039 128 22 184,580,784,610 34,141,856,061 10,252,791,011 44,394,647,072 120,619,330,266 (76,224,683,194) 108,356,101,416 280,245 187,828 128
2040 129 23 108,356,101,416 34,199,842,094 4,668,502,075 38,868,344,169 122,194,773,418 (83,326,429,249) 25,029,672,167 278,397 186,783 129
2041 130 24 25,029,672,167 34,243,607,580 0 34,243,607,580 123,121,769,515 (88,878,161,935) (63,848,489,768) 276,449 185,538 130
2042 131 25 (63,848,489,768) 34,236,692,581 0 34,236,692,581 123,945,892,059 (89,709,199,478) (153,557,689,245) 274,410 183,835 131
2043 132 26 (153,557,689,245) 34,168,505,591 0 34,168,505,591 127,372,701,108 (93,204,195,517) (246,761,884,762) 272,282 182,036 132
2044 133 27 (246,761,884,762) 34,051,157,409 0 34,051,157,409 128,771,364,740 (94,720,207,331) (341,482,092,093) 270,067 179,939 133
2045 134 28 (341,482,092,093) 33,919,758,200 0 33,919,758,200 130,282,063,881 (96,362,305,681) (437,844,397,774) 267,770 177,531 134
2046 135 29 (437,844,397,774) 33,750,834,841 0 33,750,834,841 131,075,407,640 (97,324,572,799) (535,168,970,573) 265,393 174,980 135
2047 136 30 (535,168,970,573) 33,548,258,303 0 33,548,258,303 131,672,690,364 (98,124,432,062) (633,293,402,635) 262,943 172,231 136
2048 137 31 (633,293,402,635) 33,303,403,828 0 33,303,403,828 133,104,786,779 (99,801,382,952) (733,094,785,586) 260,427 170,078 137
2049 138 32 (733,094,785,586) 33,027,464,485 0 33,027,464,485 134,162,822,077 (101,135,357,592) (834,230,143,178) 257,855 167,814 138
2050 139 33 (834,230,143,178) 32,786,487,006 0 32,786,487,006 134,980,584,342 (102,194,097,336) (936,424,240,514) 255,232 165,369 139
2051 140 34 (936,424,240,514) 32,610,828,111 0 32,610,828,111 135,405,185,166 (102,794,357,055) (1,039,218,597,569) 252,567 162,814 140
2052 141 35 (1,039,218,597,569) 32,411,771,334 0 32,411,771,334 135,549,693,840 (103,137,922,506) (1,142,356,520,075) 249,863 160,259 141
2053 142 36 (1,142,356,520,075) 32,168,195,374 0 32,168,195,374 136,045,739,048 (103,877,543,674) (1,246,234,063,749) 247,126 158,233 142
2054 143 37 (1,246,234,063,749) 31,893,574,048 0 31,893,574,048 136,277,686,260 (104,384,112,213) (1,350,618,175,962) 244,360 156,216 143
2055 144 38 (1,350,618,175,962) 31,542,051,676 0 31,542,051,676 136,264,526,449 (104,722,474,773) (1,455,340,650,734) 241,571 154,280 144
2056 145 39 (1,455,340,650,734) 31,292,475,271 0 31,292,475,271 136,131,657,822 (104,839,182,551) (1,560,179,833,285) 238,763 152,465 145
2057 146 40 (1,560,179,833,285) 31,020,927,665 0 31,020,927,665 135,910,129,343 (104,889,201,678) (1,665,069,034,963) 235,935 150,833 146
2058 147 41 (1,665,069,034,963) 30,729,016,263 0 30,729,016,263 136,010,913,709 (105,281,897,447) (1,770,350,932,410) 233,088 149,696 147
2059 148 42 (1,770,350,932,410) 30,453,002,581 0 30,453,002,581 136,069,869,406 (105,616,866,825) (1,875,967,799,234) 230,225 148,642 148
2060 149 43 (1,875,967,799,234) 30,168,073,769 0 30,168,073,769 135,965,554,288 (105,797,480,519) (1,981,765,279,754) 227,345 147,639 149
2061 150 44 (1,981,765,279,754) 29,878,684,958 0 29,878,684,958 135,732,136,576 (105,853,451,619) (2,087,618,731,372) 224,447 146,760 150
2062 151 45 (2,087,618,731,372) 29,588,188,540 0 29,588,188,540 135,641,007,218 (106,052,818,678) (2,193,671,550,050) 221,586 146,001 151
2063 152 46 (2,193,671,550,050) 29,301,197,390 0 29,301,197,390 135,537,399,778 (106,236,202,388) (2,299,907,752,438) 218,761 145,342 152
2064 153 47 (2,299,907,752,438) 29,022,639,205 0 29,022,639,205 135,390,727,754 (106,368,088,549) (2,406,275,840,987) 215,972 144,748 153
2065 154 48 (2,406,275,840,987) 29,111,158,255 0 29,111,158,255 135,390,727,755 (106,279,569,500) (2,512,555,410,488) 215,972 144,748 154
2066 155 49 (2,512,555,410,488) 29,199,947,287 0 29,199,947,287 135,390,727,756 (106,190,780,469) (2,618,746,190,956) 215,972 144,748 155
2067 156 50 (2,618,746,190,956) 29,289,007,126 0 29,289,007,126 135,390,727,757 (106,101,720,631) (2,724,847,911,587) 215,972 144,748 156
2068 157 51 (2,724,847,911,587) 29,378,338,598 0 29,378,338,598 135,390,727,758 (106,012,389,160) (2,830,860,300,747) 215,972 144,748 157
2069 158 52 (2,830,860,300,747) 29,467,942,531 0 29,467,942,531 135,390,727,759 (105,922,785,228) (2,936,783,085,975) 215,972 144,748 158
2070 159 53 (2,936,783,085,975) 29,557,819,756 0 29,557,819,756 135,390,727,760 (105,832,908,004) (3,042,615,993,979) 215,972 144,748 159
2071 160 54 (3,042,615,993,979) 29,647,971,106 0 29,647,971,106 135,390,727,761 (105,742,756,655) (3,148,358,750,634) 215,972 144,748 160
2072 161 55 (3,148,358,750,634) 29,738,397,418 0 29,738,397,418 135,390,727,762 (105,652,330,344) (3,254,011,080,978) 215,972 144,748 161
2073 162 56 (3,254,011,080,978) 29,829,099,530 0 29,829,099,530 135,390,727,763 (105,561,628,233) (3,359,572,709,211) 215,972 144,748 162
2074 163 57 (3,359,572,709,211) 29,920,078,283 0 29,920,078,283 135,390,727,764 (105,470,649,481) (3,465,043,358,692) 215,972 144,748 163
2075 164 58 (3,465,043,358,692) 30,011,334,522 0 30,011,334,522 135,390,727,765 (105,379,393,243) (3,570,422,751,935) 215,972 144,748 164
2076 165 59 (3,570,422,751,935) 30,102,869,093 0 30,102,869,093 135,390,727,766 (105,287,858,673) (3,675,710,610,608) 215,972 144,748 165
2077 166 60 (3,675,710,610,608) 30,194,682,843 0 30,194,682,843 135,390,727,767 (105,196,044,924) (3,780,906,655,532) 215,972 144,748 166
2078 167 61 (3,780,906,655,532) 30,286,776,626 0 30,286,776,626 135,390,727,768 (105,103,951,142) (3,886,010,606,674) 215,972 144,748 167
2079 168 62 (3,886,010,606,674) 30,379,151,295 0 30,379,151,295 135,390,727,769 (105,011,576,474) (3,991,022,183,148) 215,972 144,748 168
2080 169 63 (3,991,022,183,148) 30,471,807,706 0 30,471,807,706 135,390,727,770 (104,918,920,064) (4,095,941,103,212) 215,972 144,748 169
2081 170 64 (4,095,941,103,212) 30,564,746,720 0 30,564,746,720 135,390,727,771 (104,825,981,051) (4,200,767,084,264) 215,972 144,748 170
2082 171 65 (4,200,767,084,264) 30,657,969,197 0 30,657,969,197 135,390,727,772 (104,732,758,575) (4,305,499,842,839) 215,972 144,748 171
2083 172 66 (4,305,499,842,839) 30,751,476,003 0 30,751,476,003 135,390,727,773 (104,639,251,770) (4,410,139,094,608) 215,972 144,748 172
2084 173 67 (4,410,139,094,608) 30,845,268,005 0 30,845,268,005 135,390,727,774 (104,545,459,769) (4,514,684,554,377) 215,972 144,748 173
2085 174 68 (4,514,684,554,377) 30,939,346,072 0 30,939,346,072 135,390,727,775 (104,451,381,703) (4,619,135,936,080) 215,972 144,748 174
2086 175 69 (4,619,135,936,080) 31,033,711,078 0 31,033,711,078 135,390,727,776 (104,357,016,698) (4,723,492,952,778) 215,972 144,748 175
2087 176 70 (4,723,492,952,778) 31,128,363,897 0 31,128,363,897 135,390,727,777 (104,262,363,880) (4,827,755,316,659) 215,972 144,748 176
2088 177 71 (4,827,755,316,659) 31,223,305,407 0 31,223,305,407 135,390,727,778 (104,167,422,371) (4,931,922,739,030) 215,972 144,748 177
2089 178 72 (4,931,922,739,030) 31,318,536,488 0 31,318,536,488 135,390,727,779 (104,072,191,291) (5,035,994,930,321) 215,972 144,748 178
2090 179 73 (5,035,994,930,321) 31,414,058,024 0 31,414,058,024 135,390,727,780 (103,976,669,756) (5,139,971,600,077) 215,972 144,748 179
2091 180 74 (5,139,971,600,077) 31,509,870,901 0 31,509,870,901 135,390,727,781 (103,880,856,880) (5,243,852,456,956) 215,972 144,748 180
2092 181 75 (5,243,852,456,956) 31,605,976,008 0 31,605,976,008 135,390,727,782 (103,784,751,774) (5,347,637,208,731) 215,972 144,748 181
2093 182 76 (5,347,637,208,731) 31,702,374,234 0 31,702,374,234 135,390,727,783 (103,688,353,549) (5,451,325,562,279) 215,972 144,748 182
2094 183 77 (5,451,325,562,279) 31,799,066,476 0 31,799,066,476 135,390,727,784 (103,591,661,308) (5,554,917,223,588) 215,972 144,748 183
2095 184 78 (5,554,917,223,588) 31,896,053,629 0 31,896,053,629 135,390,727,785 (103,494,674,156) (5,658,411,897,744) 215,972 144,748 184
2096 185 79 (5,658,411,897,744) 31,993,336,592 0 31,993,336,592 135,390,727,786 (103,397,391,194) (5,761,809,288,938) 215,972 144,748 185
2097 186 80 (5,761,809,288,938) 32,090,916,269 0 32,090,916,269 135,390,727,787 (103,299,811,518) (5,865,109,100,456) 215,972 144,748 186
2098 187 81 (5,865,109,100,456) 32,188,793,563 0 32,188,793,563 135,390,727,788 (103,201,934,225) (5,968,311,034,681) 215,972 144,748 187
2099 188 82 (5,968,311,034,681) 32,286,969,384 0 32,286,969,384 135,390,727,789 (103,103,758,405) (6,071,414,793,086) 215,972 144,748 188
2100 189 83 (6,071,414,793,086) 32,385,444,640 0 32,385,444,640 135,390,727,790 (103,005,283,150) (6,174,420,076,236) 215,972 144,748 189
2101 190 84 (6,174,420,076,236) 32,484,220,246 0 32,484,220,246 135,390,727,791 (102,906,507,545) (6,277,326,583,780) 215,972 144,748 190
2102 191 85 (6,277,326,583,780) 32,583,297,118 0 32,583,297,118 135,390,727,792 (102,807,430,674) (6,380,134,014,454) 215,972 144,748 191
2103 192 86 (6,380,134,014,454) 32,682,676,174 0 32,682,676,174 135,390,727,793 (102,708,051,619) (6,482,842,066,073) 215,972 144,748 192
2104 193 87 (6,482,842,066,073) 32,782,358,337 0 32,782,358,337 135,390,727,794 (102,608,369,457) (6,585,450,435,530) 215,972 144,748 193
2105 194 88 (6,585,450,435,530) 32,882,344,530 0 32,882,344,530 135,390,727,795 (102,508,383,265) (6,687,958,818,795) 215,972 144,748 194
2106 195 89 (6,687,958,818,795) 32,982,635,681 0 32,982,635,681 135,390,727,796 (102,408,092,115) (6,790,366,910,911) 215,972 144,748 195
2107 196 90 (6,790,366,910,911) 33,083,232,719 0 33,083,232,719 135,390,727,797 (102,307,495,078) (6,892,674,405,988) 215,972 144,748 196
2108 197 91 (6,892,674,405,988) 33,184,136,579 0 33,184,136,579 135,390,727,798 (102,206,591,219) (6,994,880,997,207) 215,972 144,748 197
2109 198 92 (6,994,880,997,207) 33,285,348,196 0 33,285,348,196 135,390,727,799 (102,105,379,603) (7,096,986,376,810) 215,972 144,748 198
2110 199 93 (7,096,986,376,810) 33,386,868,508 0 33,386,868,508 135,390,727,800 (102,003,859,292) (7,198,990,236,103) 215,972 144,748 199
2111 200 94 (7,198,990,236,103) 33,488,698,457 0 33,488,698,457 135,390,727,801 (101,902,029,344) (7,300,892,265,447) 215,972 144,748 200
2112 201 95 (7,300,892,265,447) 33,590,838,987 0 33,590,838,987 135,390,727,802 (101,799,888,815) (7,402,692,154,262) 215,972 144,748 201
2113 202 96 (7,402,692,154,262) 33,693,291,046 0 33,693,291,046 135,390,727,803 (101,697,436,757) (7,504,389,591,019) 215,972 144,748 202
2114 203 97 (7,504,389,591,019) 33,796,055,584 0 33,796,055,584 135,390,727,804 (101,594,672,220) (7,605,984,263,240) 215,972 144,748 203
2115 204 98 (7,605,984,263,240) 33,899,133,553 0 33,899,133,553 135,390,727,805 (101,491,594,252) (7,707,475,857,492) 215,972 144,748 204
2116 205 99 (7,707,475,857,492) 34,002,525,910 0 34,002,525,910 135,390,727,806 (101,388,201,896) (7,808,864,059,387) 215,972 144,748 205
2117 206 100 (7,808,864,059,387) 34,106,233,614 0 34,106,233,614 135,390,727,807 (101,284,494,193) (7,910,148,553,580) 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 18.00% 7.000% 88,690,335 120 137
CA43 -1
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 40,645,524,237 25,696,639,151 66,342,163,388 29,967,721,113 36,374,442,275 385,282,066,150 293,291 124,325 104
2016 105 -1 385,282,066,150 40,852,382,046 28,255,501,531 69,107,883,577 32,371,972,127 36,735,911,450 422,017,977,600 293,700 129,204 105
2017 106 0 422,017,977,600 40,935,190,019 30,817,966,439 71,753,156,457 35,275,784,834 36,477,371,623 458,495,349,223 294,032 133,898 106
2018 107 1 458,495,349,223 40,992,052,946 33,346,571,300 74,338,624,246 38,570,142,690 35,768,481,556 494,263,830,779 294,282 138,621 107
2019 108 2 494,263,830,779 41,006,758,332 35,802,446,751 76,809,205,083 42,409,816,625 34,399,388,458 528,663,219,237 294,449 143,504 108
2020 109 3 528,663,219,237 41,002,951,170 38,135,565,485 79,138,516,655 46,877,369,851 32,261,146,804 560,924,366,040 294,546 148,240 109
2021 110 4 560,924,366,040 40,938,543,419 40,295,430,118 81,233,973,537 51,784,702,243 29,449,271,294 590,373,637,334 294,579 153,041 110
2022 111 5 590,373,637,334 40,903,475,999 42,370,003,099 83,273,479,097 53,449,236,664 29,824,242,433 620,197,879,767 294,549 157,479 111
2023 112 6 620,197,879,767 41,015,471,582 44,350,455,967 85,365,927,548 58,605,802,316 26,760,125,232 646,958,004,999 294,457 161,791 112
2024 113 7 646,958,004,999 41,092,124,645 46,087,680,117 87,179,804,762 64,304,954,274 22,874,850,488 669,832,855,487 294,302 166,151 113
2025 114 8 669,832,855,487 41,090,924,639 47,590,558,308 88,681,482,947 68,616,956,537 20,064,526,410 689,897,381,897 294,076 170,439 114
2026 115 9 689,897,381,897 41,095,949,876 48,895,969,048 89,991,918,924 72,758,995,619 17,232,923,305 707,130,305,202 293,774 174,319 115
2027 116 10 707,130,305,202 41,102,302,746 49,994,985,648 91,097,288,394 76,929,737,421 14,167,550,973 721,297,856,175 293,388 177,829 116
2028 117 11 721,297,856,175 41,124,942,375 50,886,288,576 92,011,230,951 80,712,983,995 11,298,246,956 732,596,103,130 292,912 181,123 117
2029 118 12 732,596,103,130 41,162,398,307 51,548,492,358 92,710,890,664 85,089,029,565 7,621,861,099 740,217,964,230 292,337 183,796 118
2030 119 13 740,217,964,230 41,212,474,446 51,941,907,282 93,154,381,728 89,535,816,409 3,618,565,319 743,836,529,549 291,657 186,087 119
2031 120 14 743,836,529,549 41,267,319,245 52,055,937,645 93,323,256,890 93,683,811,840 (360,554,950) 743,475,974,598 290,866 187,593 120
2032 121 15 743,475,974,598 41,355,502,538 51,878,346,389 93,233,848,926 97,947,329,879 (4,713,480,953) 738,762,493,645 289,959 188,449 121
2033 122 16 738,762,493,645 41,448,529,371 51,409,815,477 92,858,344,848 101,531,461,369 (8,673,116,521) 730,089,377,124 288,934 189,135 122
2034 123 17 730,089,377,124 41,522,265,062 50,634,378,859 92,156,643,921 105,638,859,328 (13,482,215,407) 716,607,161,717 287,787 189,588 123
2035 124 18 716,607,161,717 41,555,540,600 49,519,429,943 91,074,970,543 109,448,438,457 (18,373,467,914) 698,233,693,803 286,519 189,637 124
2036 125 19 698,233,693,803 40,599,297,327 48,037,966,485 88,637,263,812 112,591,323,273 (23,954,059,461) 674,279,634,342 285,128 189,562 125
2037 126 20 674,279,634,342 40,732,487,780 46,178,492,940 86,910,980,720 116,084,736,822 (29,173,756,102) 645,105,878,240 283,616 189,146 126
2038 127 21 645,105,878,240 40,847,769,005 43,971,736,507 84,819,505,512 118,695,933,210 (33,876,427,698) 611,229,450,542 281,987 188,575 127
2039 128 22 611,229,450,542 40,970,227,274 41,449,060,034 82,419,287,308 120,619,330,266 (38,200,042,958) 573,029,407,584 280,245 187,828 128
2040 129 23 573,029,407,584 41,039,810,513 38,623,455,782 79,663,266,294 122,194,773,418 (42,531,507,124) 530,497,900,460 278,397 186,783 129
2041 130 24 530,497,900,460 41,092,329,096 35,506,551,935 76,598,881,031 123,121,769,515 (46,522,888,484) 483,975,011,976 276,449 185,538 130
2042 131 25 483,975,011,976 41,084,031,098 32,101,643,217 73,185,674,315 123,945,892,059 (50,760,217,744) 433,214,794,232 274,410 183,835 131
2043 132 26 433,214,794,232 41,002,206,710 28,292,298,748 69,294,505,458 127,372,701,108 (58,078,195,650) 375,136,598,582 272,282 182,036 132
2044 133 27 375,136,598,582 40,861,388,891 24,023,536,524 64,884,925,415 128,771,364,740 (63,886,439,325) 311,250,159,257 270,067 179,939 133
2045 134 28 311,250,159,257 40,703,709,840 19,328,775,914 60,032,485,754 130,282,063,881 (70,249,578,127) 241,000,581,129 267,770 177,531 134
2046 135 29 241,000,581,129 40,501,001,810 14,196,825,363 54,697,827,172 131,075,407,640 (76,377,580,468) 164,623,000,661 265,393 174,980 135
2047 136 30 164,623,000,661 40,257,909,963 8,626,002,831 48,883,912,794 131,672,690,364 (82,788,777,570) 81,834,223,092 262,943 172,231 136
2048 137 31 81,834,223,092 39,964,084,593 2,558,001,078 42,522,085,671 133,104,786,779 (90,582,701,108) (8,748,478,017) 260,427 170,078 137
2049 138 32 (8,748,478,017) 39,632,957,382 0 39,632,957,382 134,162,822,077 (94,529,864,695) (103,278,342,712) 257,855 167,814 138
2050 139 33 (103,278,342,712) 39,343,784,408 0 39,343,784,408 134,980,584,342 (95,636,799,935) (198,915,142,646) 255,232 165,369 139
2051 140 34 (198,915,142,646) 39,132,993,734 0 39,132,993,734 135,405,185,166 (96,272,191,433) (295,187,334,079) 252,567 162,814 140
2052 141 35 (295,187,334,079) 38,894,125,601 0 38,894,125,601 135,549,693,840 (96,655,568,240) (391,842,902,318) 249,863 160,259 141
2053 142 36 (391,842,902,318) 38,601,834,449 0 38,601,834,449 136,045,739,048 (97,443,904,600) (489,286,806,918) 247,126 158,233 142
2054 143 37 (489,286,806,918) 38,272,288,857 0 38,272,288,857 136,277,686,260 (98,005,397,403) (587,292,204,321) 244,360 156,216 143
2055 144 38 (587,292,204,321) 37,850,462,012 0 37,850,462,012 136,264,526,449 (98,414,064,438) (685,706,268,758) 241,571 154,280 144
2056 145 39 (685,706,268,758) 37,550,970,326 0 37,550,970,326 136,131,657,822 (98,580,687,497) (784,286,956,255) 238,763 152,465 145
2057 146 40 (784,286,956,255) 37,225,113,198 0 37,225,113,198 135,910,129,343 (98,685,016,145) (882,971,972,400) 235,935 150,833 146
2058 147 41 (882,971,972,400) 36,874,819,515 0 36,874,819,515 136,010,913,709 (99,136,094,194) (982,108,066,594) 233,088 149,696 147
2059 148 42 (982,108,066,594) 36,543,603,098 0 36,543,603,098 136,069,869,406 (99,526,266,309) (1,081,634,332,902) 230,225 148,642 148
2060 149 43 (1,081,634,332,902) 36,201,688,523 0 36,201,688,523 135,965,554,288 (99,763,865,766) (1,181,398,198,668) 227,345 147,639 149
2061 150 44 (1,181,398,198,668) 35,854,421,949 0 35,854,421,949 135,732,136,576 (99,877,714,627) (1,281,275,913,295) 224,447 146,760 150
2062 151 45 (1,281,275,913,295) 35,505,826,248 0 35,505,826,248 135,641,007,218 (100,135,180,970) (1,381,411,094,265) 221,586 146,001 151
2063 152 46 (1,381,411,094,265) 35,161,436,868 0 35,161,436,868 135,537,399,778 (100,375,962,910) (1,481,787,057,175) 218,761 145,342 152
2064 153 47 (1,481,787,057,175) 34,827,167,046 0 34,827,167,046 135,390,727,754 (100,563,560,708) (1,582,350,617,883) 215,972 144,748 153
2065 154 48 (1,582,350,617,883) 34,933,389,905 0 34,933,389,905 135,390,727,755 (100,457,337,850) (1,682,807,955,732) 215,972 144,748 154
2066 155 49 (1,682,807,955,732) 35,039,936,745 0 35,039,936,745 135,390,727,756 (100,350,791,011) (1,783,158,746,744) 215,972 144,748 155
2067 156 50 (1,783,158,746,744) 35,146,808,552 0 35,146,808,552 135,390,727,757 (100,243,919,205) (1,883,402,665,949) 215,972 144,748 156
2068 157 51 (1,883,402,665,949) 35,254,006,318 0 35,254,006,318 135,390,727,758 (100,136,721,440) (1,983,539,387,389) 215,972 144,748 157
2069 158 52 (1,983,539,387,389) 35,361,531,037 0 35,361,531,037 135,390,727,759 (100,029,196,722) (2,083,568,584,111) 215,972 144,748 158
2070 159 53 (2,083,568,584,111) 35,469,383,707 0 35,469,383,707 135,390,727,760 (99,921,344,053) (2,183,489,928,164) 215,972 144,748 159
2071 160 54 (2,183,489,928,164) 35,577,565,327 0 35,577,565,327 135,390,727,761 (99,813,162,434) (2,283,303,090,598) 215,972 144,748 160
2072 161 55 (2,283,303,090,598) 35,686,076,901 0 35,686,076,901 135,390,727,762 (99,704,650,861) (2,383,007,741,459) 215,972 144,748 161
2073 162 56 (2,383,007,741,459) 35,794,919,436 0 35,794,919,436 135,390,727,763 (99,595,808,327) (2,482,603,549,786) 215,972 144,748 162
2074 163 57 (2,482,603,549,786) 35,904,093,940 0 35,904,093,940 135,390,727,764 (99,486,633,824) (2,582,090,183,609) 215,972 144,748 163
2075 164 58 (2,582,090,183,609) 36,013,601,427 0 36,013,601,427 135,390,727,765 (99,377,126,338) (2,681,467,309,948) 215,972 144,748 164
2076 165 59 (2,681,467,309,948) 36,123,442,911 0 36,123,442,911 135,390,727,766 (99,267,284,855) (2,780,734,594,803) 215,972 144,748 165
2077 166 60 (2,780,734,594,803) 36,233,619,412 0 36,233,619,412 135,390,727,767 (99,157,108,355) (2,879,891,703,158) 215,972 144,748 166
2078 167 61 (2,879,891,703,158) 36,344,131,951 0 36,344,131,951 135,390,727,768 (99,046,595,817) (2,978,938,298,975) 215,972 144,748 167
2079 168 62 (2,978,938,298,975) 36,454,981,554 0 36,454,981,554 135,390,727,769 (98,935,746,215) (3,077,874,045,190) 215,972 144,748 168
2080 169 63 (3,077,874,045,190) 36,566,169,247 0 36,566,169,247 135,390,727,770 (98,824,558,523) (3,176,698,603,713) 215,972 144,748 169
2081 170 64 (3,176,698,603,713) 36,677,696,064 0 36,677,696,064 135,390,727,771 (98,713,031,707) (3,275,411,635,420) 215,972 144,748 170
2082 171 65 (3,275,411,635,420) 36,789,563,037 0 36,789,563,037 135,390,727,772 (98,601,164,735) (3,374,012,800,156) 215,972 144,748 171
2083 172 66 (3,374,012,800,156) 36,901,771,204 0 36,901,771,204 135,390,727,773 (98,488,956,569) (3,472,501,756,725) 215,972 144,748 172
2084 173 67 (3,472,501,756,725) 37,014,321,606 0 37,014,321,606 135,390,727,774 (98,376,406,168) (3,570,878,162,893) 215,972 144,748 173
2085 174 68 (3,570,878,162,893) 37,127,215,287 0 37,127,215,287 135,390,727,775 (98,263,512,488) (3,669,141,675,381) 215,972 144,748 174
2086 175 69 (3,669,141,675,381) 37,240,453,293 0 37,240,453,293 135,390,727,776 (98,150,274,483) (3,767,291,949,864) 215,972 144,748 175
2087 176 70 (3,767,291,949,864) 37,354,036,676 0 37,354,036,676 135,390,727,777 (98,036,691,101) (3,865,328,640,965) 215,972 144,748 176
2088 177 71 (3,865,328,640,965) 37,467,966,488 0 37,467,966,488 135,390,727,778 (97,922,761,290) (3,963,251,402,255) 215,972 144,748 177
2089 178 72 (3,963,251,402,255) 37,582,243,786 0 37,582,243,786 135,390,727,779 (97,808,483,993) (4,061,059,886,248) 215,972 144,748 178
2090 179 73 (4,061,059,886,248) 37,696,869,629 0 37,696,869,629 135,390,727,780 (97,693,858,151) (4,158,753,744,399) 215,972 144,748 179
2091 180 74 (4,158,753,744,399) 37,811,845,082 0 37,811,845,082 135,390,727,781 (97,578,882,699) (4,256,332,627,098) 215,972 144,748 180
2092 181 75 (4,256,332,627,098) 37,927,171,209 0 37,927,171,209 135,390,727,782 (97,463,556,573) (4,353,796,183,671) 215,972 144,748 181
2093 182 76 (4,353,796,183,671) 38,042,849,081 0 38,042,849,081 135,390,727,783 (97,347,878,702) (4,451,144,062,373) 215,972 144,748 182
2094 183 77 (4,451,144,062,373) 38,158,879,771 0 38,158,879,771 135,390,727,784 (97,231,848,013) (4,548,375,910,386) 215,972 144,748 183
2095 184 78 (4,548,375,910,386) 38,275,264,354 0 38,275,264,354 135,390,727,785 (97,115,463,431) (4,645,491,373,817) 215,972 144,748 184
2096 185 79 (4,645,491,373,817) 38,392,003,911 0 38,392,003,911 135,390,727,786 (96,998,723,875) (4,742,490,097,692) 215,972 144,748 185
2097 186 80 (4,742,490,097,692) 38,509,099,522 0 38,509,099,522 135,390,727,787 (96,881,628,265) (4,839,371,725,957) 215,972 144,748 186
2098 187 81 (4,839,371,725,957) 38,626,552,276 0 38,626,552,276 135,390,727,788 (96,764,175,512) (4,936,135,901,469) 215,972 144,748 187
2099 188 82 (4,936,135,901,469) 38,744,363,260 0 38,744,363,260 135,390,727,789 (96,646,364,529) (5,032,782,265,997) 215,972 144,748 188
2100 189 83 (5,032,782,265,997) 38,862,533,568 0 38,862,533,568 135,390,727,790 (96,528,194,222) (5,129,310,460,219) 215,972 144,748 189
2101 190 84 (5,129,310,460,219) 38,981,064,296 0 38,981,064,296 135,390,727,791 (96,409,663,495) (5,225,720,123,714) 215,972 144,748 190
2102 191 85 (5,225,720,123,714) 39,099,956,542 0 39,099,956,542 135,390,727,792 (96,290,771,250) (5,322,010,894,964) 215,972 144,748 191
2103 192 86 (5,322,010,894,964) 39,219,211,409 0 39,219,211,409 135,390,727,793 (96,171,516,384) (5,418,182,411,348) 215,972 144,748 192
2104 193 87 (5,418,182,411,348) 39,338,830,004 0 39,338,830,004 135,390,727,794 (96,051,897,790) (5,514,234,309,138) 215,972 144,748 193
2105 194 88 (5,514,234,309,138) 39,458,813,436 0 39,458,813,436 135,390,727,795 (95,931,914,359) (5,610,166,223,497) 215,972 144,748 194
2106 195 89 (5,610,166,223,497) 39,579,162,817 0 39,579,162,817 135,390,727,796 (95,811,564,979) (5,705,977,788,477) 215,972 144,748 195
2107 196 90 (5,705,977,788,477) 39,699,879,263 0 39,699,879,263 135,390,727,797 (95,690,848,534) (5,801,668,637,010) 215,972 144,748 196
2108 197 91 (5,801,668,637,010) 39,820,963,895 0 39,820,963,895 135,390,727,798 (95,569,763,903) (5,897,238,400,913) 215,972 144,748 197
2109 198 92 (5,897,238,400,913) 39,942,417,835 0 39,942,417,835 135,390,727,799 (95,448,309,964) (5,992,686,710,877) 215,972 144,748 198
2110 199 93 (5,992,686,710,877) 40,064,242,209 0 40,064,242,209 135,390,727,800 (95,326,485,591) (6,088,013,196,468) 215,972 144,748 199
2111 200 94 (6,088,013,196,468) 40,186,438,148 0 40,186,438,148 135,390,727,801 (95,204,289,653) (6,183,217,486,121) 215,972 144,748 200
2112 201 95 (6,183,217,486,121) 40,309,006,784 0 40,309,006,784 135,390,727,802 (95,081,721,018) (6,278,299,207,139) 215,972 144,748 201
2113 202 96 (6,278,299,207,139) 40,431,949,255 0 40,431,949,255 135,390,727,803 (94,958,778,548) (6,373,257,985,687) 215,972 144,748 202
2114 203 97 (6,373,257,985,687) 40,555,266,700 0 40,555,266,700 135,390,727,804 (94,835,461,104) (6,468,093,446,791) 215,972 144,748 203
2115 204 98 (6,468,093,446,791) 40,678,960,264 0 40,678,960,264 135,390,727,805 (94,711,767,541) (6,562,805,214,332) 215,972 144,748 204
2116 205 99 (6,562,805,214,332) 40,803,031,092 0 40,803,031,092 135,390,727,806 (94,587,696,714) (6,657,392,911,045) 215,972 144,748 205
2117 206 100 (6,657,392,911,045) 40,927,480,337 0 40,927,480,337 135,390,727,807 (94,463,247,470) (6,751,856,158,515) 215,972 144,748 206

圖例：
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 22.05% 7.000% 88,690,335 149 0
CA44 173
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 49,790,767,190 26,028,331,900 75,819,099,091 29,967,721,113 45,851,377,978 394,759,001,853 293,291 124,325 104
2016 105 -1 394,759,001,853 50,044,168,006 29,276,328,482 79,320,496,489 32,371,972,127 46,948,524,362 441,707,526,215 293,700 129,204 105
2017 106 0 441,707,526,215 50,145,607,773 32,580,280,454 82,725,888,226 35,275,784,834 47,450,103,392 489,157,629,607 294,032 133,898 106
2018 107 1 489,157,629,607 50,215,264,858 35,905,298,807 86,120,563,665 38,570,142,690 47,550,420,975 536,708,050,582 294,282 138,621 107
2019 108 2 536,708,050,582 50,233,278,957 39,215,942,717 89,449,221,674 42,409,816,625 47,039,405,049 583,747,455,631 294,449 143,504 108
2020 109 3 583,747,455,631 50,228,615,183 42,465,922,778 92,694,537,961 46,877,369,851 45,817,168,110 629,564,623,741 294,546 148,240 109
2021 110 4 629,564,623,741 50,149,715,688 45,608,600,137 95,758,315,825 51,784,702,243 43,973,613,582 673,538,237,323 294,579 153,041 110
2022 111 5 673,538,237,323 50,106,758,098 48,736,466,179 98,843,224,277 53,449,236,664 45,393,987,613 718,932,224,936 294,549 157,479 111
2023 112 6 718,932,224,936 50,243,952,687 51,847,244,568 102,091,197,256 58,605,802,316 43,485,394,940 762,417,619,876 294,457 161,791 112
2024 113 7 762,417,619,876 50,337,852,690 54,798,326,255 105,136,178,944 64,304,954,274 40,831,224,670 803,248,844,546 294,302 166,151 113
2025 114 8 803,248,844,546 50,336,382,682 57,603,729,568 107,940,112,250 68,616,956,537 39,323,155,713 842,572,000,260 294,076 170,439 114
2026 115 9 842,572,000,260 50,342,538,597 60,306,180,334 110,648,718,932 72,758,995,619 37,889,723,313 880,461,723,572 293,774 174,319 115
2027 116 10 880,461,723,572 50,350,320,864 62,903,669,503 113,253,990,367 76,929,737,421 36,324,252,946 916,785,976,518 293,388 177,829 116
2028 117 11 916,785,976,518 50,378,054,409 65,402,379,089 115,780,433,498 80,712,983,995 35,067,449,503 951,853,426,022 292,912 181,123 117
2029 118 12 951,853,426,022 50,423,937,925 67,789,079,393 118,213,017,318 85,089,029,565 33,123,987,753 984,977,413,775 292,337 183,796 118
2030 119 13 984,977,413,775 50,485,281,196 70,032,798,168 120,518,079,364 89,535,816,409 30,982,262,955 1,015,959,676,730 291,657 186,087 119
2031 120 14 1,015,959,676,730 50,552,466,075 72,132,207,533 122,684,673,607 93,683,811,840 29,000,861,767 1,044,960,538,498 290,866 187,593 120
2032 121 15 1,044,960,538,498 50,660,490,608 74,085,179,607 124,745,670,215 97,947,329,879 26,798,340,336 1,071,758,878,834 289,959 188,449 121
2033 122 16 1,071,758,878,834 50,774,448,479 75,903,239,448 126,677,687,927 101,531,461,369 25,146,226,558 1,096,905,105,392 288,934 189,135 122
2034 123 17 1,096,905,105,392 50,864,774,700 77,581,621,156 128,446,395,856 105,638,859,328 22,807,536,528 1,119,712,641,920 287,787 189,588 123
2035 124 18 1,119,712,641,920 50,905,537,234 79,099,361,028 130,004,898,262 109,448,438,457 20,556,459,805 1,140,269,101,725 286,519 189,637 124
2036 125 19 1,140,269,101,725 49,734,139,226 80,434,026,610 130,168,165,836 112,591,323,273 17,576,842,563 1,157,845,944,288 285,128 189,562 125
2037 126 20 1,157,845,944,288 49,897,297,530 81,588,244,275 131,485,541,804 116,084,736,822 15,400,804,982 1,173,246,749,271 283,616 189,146 126
2038 127 21 1,173,246,749,271 50,038,517,031 82,615,816,459 132,654,333,489 118,695,933,210 13,958,400,279 1,187,205,149,550 281,987 188,575 127
2039 128 22 1,187,205,149,550 50,188,528,410 83,564,023,216 133,752,551,626 120,619,330,266 13,133,221,360 1,200,338,370,910 280,245 187,828 128
2040 129 23 1,200,338,370,910 50,273,767,878 84,462,643,285 134,736,411,163 122,194,773,418 12,541,637,745 1,212,880,008,655 278,397 186,783 129
2041 130 24 1,212,880,008,655 50,338,103,143 85,341,111,174 135,679,214,316 123,121,769,515 12,557,444,801 1,225,437,453,456 276,449 185,538 130
2042 131 25 1,225,437,453,456 50,327,938,094 86,221,754,770 136,549,692,865 123,945,892,059 12,603,800,806 1,238,041,254,262 274,410 183,835 131
2043 132 26 1,238,041,254,262 50,227,703,219 87,008,096,241 137,235,799,460 127,372,701,108 9,863,098,352 1,247,904,352,613 272,282 182,036 132
2044 133 27 1,247,904,352,613 50,055,201,391 87,666,568,876 137,721,770,267 128,771,364,740 8,950,405,527 1,256,854,758,141 270,067 179,939 133
2045 134 28 1,256,854,758,141 49,862,044,554 88,254,023,206 138,116,067,760 130,282,063,881 7,834,003,879 1,264,688,762,019 267,770 177,531 134
2046 135 29 1,264,688,762,019 49,613,727,217 88,784,512,463 138,398,239,679 131,075,407,640 7,322,832,039 1,272,011,594,059 265,393 174,980 135
2047 136 30 1,272,011,594,059 49,315,939,705 89,283,238,664 138,599,178,369 131,672,690,364 6,926,488,005 1,278,938,082,064 262,943 172,231 136
2048 137 31 1,278,938,082,064 48,956,003,626 89,720,682,212 138,676,685,838 133,104,786,779 5,571,899,059 1,284,509,981,123 260,427 170,078 137
2049 138 32 1,284,509,981,123 48,550,372,793 90,071,775,081 138,622,147,874 134,162,822,077 4,459,325,797 1,288,969,306,920 257,855 167,814 138
2050 139 33 1,288,969,306,920 48,196,135,899 90,352,741,750 138,548,877,649 134,980,584,342 3,568,293,307 1,292,537,600,227 255,232 165,369 139
2051 140 34 1,292,537,600,227 47,937,917,324 90,586,816,209 138,524,733,532 135,405,185,166 3,119,548,366 1,295,657,148,594 252,567 162,814 140
2052 141 35 1,295,657,148,594 47,645,303,861 90,797,250,520 138,442,554,381 135,549,693,840 2,892,860,541 1,298,550,009,135 249,863 160,259 141
2053 142 36 1,298,550,009,135 47,287,247,199 90,976,117,539 138,263,364,738 136,045,739,048 2,217,625,690 1,300,767,634,825 247,126 158,233 142
2054 143 37 1,300,767,634,825 46,883,553,850 91,113,927,257 137,997,481,107 136,277,686,260 1,719,794,847 1,302,487,429,672 244,360 156,216 143
2055 144 38 1,302,487,429,672 46,366,815,964 91,220,414,725 137,587,230,690 136,264,526,449 1,322,704,241 1,303,810,133,912 241,571 154,280 144
2056 145 39 1,303,810,133,912 45,999,938,649 91,307,874,822 137,307,813,470 136,131,657,822 1,176,155,648 1,304,986,289,561 238,763 152,465 145
2057 146 40 1,304,986,289,561 45,600,763,668 91,386,748,674 136,987,512,342 135,910,129,343 1,077,382,999 1,306,063,672,560 235,935 150,833 146
2058 147 41 1,306,063,672,560 45,171,653,906 91,445,681,851 136,617,335,757 136,010,913,709 606,422,048 1,306,670,094,607 233,088 149,696 147
2059 148 42 1,306,670,094,607 44,765,913,794 91,472,816,763 136,238,730,557 136,069,869,406 168,861,151 1,306,838,955,758 230,225 148,642 148
2060 149 43 1,306,838,955,758 44,347,068,440 91,473,657,926 135,820,726,366 135,965,554,288 (144,827,922) 1,306,694,127,836 227,345 147,639 149
2061 150 44 1,306,694,127,836 43,921,666,888 91,456,189,129 135,377,856,016 135,732,136,576 (354,280,560) 1,306,339,847,277 224,447 146,760 150
2062 151 45 1,306,339,847,277 43,494,637,154 91,418,307,106 134,912,944,260 135,641,007,218 (728,062,958) 1,305,611,784,318 221,586 146,001 151
2063 152 46 1,305,611,784,318 43,072,760,163 91,353,950,794 134,426,710,957 135,537,399,778 (1,110,688,821) 1,304,501,095,497 218,761 145,342 152
2064 153 47 1,304,501,095,497 42,663,279,631 91,263,850,778 133,927,130,409 135,390,727,754 (1,463,597,345) 1,303,037,498,152 215,972 144,748 153
2065 154 48 1,303,037,498,152 42,793,402,634 91,162,402,582 133,955,805,216 135,390,727,755 (1,434,922,539) 1,301,602,575,613 215,972 144,748 154
2066 155 49 1,301,602,575,613 42,923,922,512 91,063,048,818 133,986,971,330 135,390,727,756 (1,403,756,426) 1,300,198,819,188 215,972 144,748 155
2067 156 50 1,300,198,819,188 43,054,840,476 90,965,970,247 134,020,810,723 135,390,727,757 (1,369,917,034) 1,298,828,902,154 215,972 144,748 156
2068 157 51 1,298,828,902,154 43,186,157,739 90,871,360,829 134,057,518,568 135,390,727,758 (1,333,209,190) 1,297,495,692,964 215,972 144,748 157
2069 158 52 1,297,495,692,964 43,317,875,520 90,779,428,683 134,097,304,204 135,390,727,759 (1,293,423,555) 1,296,202,269,409 215,972 144,748 158
2070 159 53 1,296,202,269,409 43,449,995,041 90,690,397,112 134,140,392,153 135,390,727,760 (1,250,335,607) 1,294,951,933,802 215,972 144,748 159
2071 160 54 1,294,951,933,802 43,582,517,526 90,604,505,708 134,187,023,233 135,390,727,761 (1,203,704,528) 1,293,748,229,274 215,972 144,748 160
2072 161 55 1,293,748,229,274 43,715,444,204 90,522,011,528 134,237,455,732 135,390,727,762 (1,153,272,030) 1,292,594,957,244 215,972 144,748 161
2073 162 56 1,292,594,957,244 43,848,776,309 90,443,190,369 134,291,966,678 135,390,727,763 (1,098,761,085) 1,291,496,196,160 215,972 144,748 162
2074 163 57 1,291,496,196,160 43,982,515,077 90,368,338,121 134,350,853,198 135,390,727,764 (1,039,874,566) 1,290,456,321,594 215,972 144,748 163
2075 164 58 1,290,456,321,594 44,116,661,748 90,297,772,229 134,414,433,977 135,390,727,765 (976,293,788) 1,289,480,027,805 215,972 144,748 164
2076 165 59 1,289,480,027,805 44,251,217,566 90,231,833,253 134,483,050,819 135,390,727,766 (907,676,947) 1,288,572,350,858 215,972 144,748 165
2077 166 60 1,288,572,350,858 44,386,183,780 90,170,886,550 134,557,070,329 135,390,727,767 (833,657,438) 1,287,738,693,421 215,972 144,748 166
2078 167 61 1,287,738,693,421 44,521,561,640 90,115,324,067 134,636,885,707 135,390,727,768 (753,842,061) 1,286,984,851,360 215,972 144,748 167
2079 168 62 1,286,984,851,360 44,657,352,403 90,065,566,277 134,722,918,680 135,390,727,769 (667,809,089) 1,286,317,042,272 215,972 144,748 168
2080 169 63 1,286,317,042,272 44,793,557,328 90,022,064,242 134,815,621,570 135,390,727,770 (575,106,200) 1,285,741,936,072 215,972 144,748 169
2081 170 64 1,285,741,936,072 44,930,177,678 89,985,301,836 134,915,479,514 135,390,727,771 (475,248,257) 1,285,266,687,814 215,972 144,748 170
2082 171 65 1,285,266,687,814 45,067,214,720 89,955,798,125 135,023,012,844 135,390,727,772 (367,714,928) 1,284,898,972,887 215,972 144,748 171
2083 172 66 1,284,898,972,887 45,204,669,725 89,934,109,917 135,138,779,642 135,390,727,773 (251,948,131) 1,284,647,024,756 215,972 144,748 172
2084 173 67 1,284,647,024,756 45,342,543,967 89,920,834,507 135,263,378,475 135,390,727,774 (127,349,299) 1,284,519,675,456 215,972 144,748 173
2085 174 68 1,284,519,675,456 45,480,838,726 89,916,612,606 135,397,451,333 135,390,727,775 6,723,558 1,284,526,399,014 215,972 144,748 174
2086 175 69 1,284,526,399,014 45,619,555,284 89,922,131,496 135,541,686,781 135,390,727,776 150,959,005 1,284,677,358,019 215,972 144,748 175
2087 176 70 1,284,677,358,019 45,758,694,928 89,938,128,406 135,696,823,334 135,390,727,777 306,095,557 1,284,983,453,576 215,972 144,748 176
2088 177 71 1,284,983,453,576 45,898,258,948 89,965,394,136 135,863,653,084 135,390,727,778 472,925,306 1,285,456,378,882 215,972 144,748 177
2089 178 72 1,285,456,378,882 46,038,248,637 90,004,776,945 136,043,025,582 135,390,727,779 652,297,803 1,286,108,676,685 215,972 144,748 178
2090 179 73 1,286,108,676,685 46,178,665,296 90,057,186,716 136,235,852,012 135,390,727,780 845,124,232 1,286,953,800,917 215,972 144,748 179
2091 180 74 1,286,953,800,917 46,319,510,225 90,123,599,430 136,443,109,655 135,390,727,781 1,052,381,874 1,288,006,182,790 215,972 144,748 180
2092 181 75 1,288,006,182,790 46,460,784,731 90,205,061,957 136,665,846,688 135,390,727,782 1,275,118,906 1,289,281,301,696 215,972 144,748 181
2093 182 76 1,289,281,301,696 46,602,490,125 90,302,697,203 136,905,187,327 135,390,727,783 1,514,459,544 1,290,795,761,241 215,972 144,748 182
2094 183 77 1,290,795,761,241 46,744,627,719 90,417,709,621 137,162,337,341 135,390,727,784 1,771,609,557 1,292,567,370,798 215,972 144,748 183
2095 184 78 1,292,567,370,798 46,887,198,834 90,551,391,132 137,438,589,966 135,390,727,785 2,047,862,181 1,294,615,232,979 215,972 144,748 184
2096 185 79 1,294,615,232,979 47,030,204,790 90,705,127,465 137,735,332,255 135,390,727,786 2,344,604,469 1,296,959,837,448 215,972 144,748 185
2097 186 80 1,296,959,837,448 47,173,646,915 90,880,404,965 138,054,051,880 135,390,727,787 2,663,324,093 1,299,623,161,541 215,972 144,748 186
2098 187 81 1,299,623,161,541 47,317,526,538 91,078,817,890 138,396,344,428 135,390,727,788 3,005,616,640 1,302,628,778,181 215,972 144,748 187
2099 188 82 1,302,628,778,181 47,461,844,994 91,302,076,243 138,763,921,237 135,390,727,789 3,373,193,448 1,306,001,971,630 215,972 144,748 188
2100 189 83 1,306,001,971,630 47,606,603,621 91,552,014,164 139,158,617,785 135,390,727,790 3,767,889,995 1,309,769,861,625 215,972 144,748 189
2101 190 84 1,309,769,861,625 47,751,803,762 91,830,598,935 139,582,402,698 135,390,727,791 4,191,674,907 1,313,961,536,532 215,972 144,748 190
2102 191 85 1,313,961,536,532 47,897,446,764 92,139,940,644 140,037,387,408 135,390,727,792 4,646,659,616 1,318,608,196,147 215,972 144,748 191
2103 192 86 1,318,608,196,147 48,043,533,976 92,482,302,535 140,525,836,512 135,390,727,793 5,135,108,719 1,323,743,304,866 215,972 144,748 192
2104 193 87 1,323,743,304,866 48,190,066,755 92,860,112,129 141,050,178,884 135,390,727,794 5,659,451,090 1,329,402,755,956 215,972 144,748 193
2105 194 88 1,329,402,755,956 48,337,046,459 93,275,973,130 141,613,019,588 135,390,727,795 6,222,291,793 1,335,625,047,749 215,972 144,748 194
2106 195 89 1,335,625,047,749 48,484,474,450 93,732,678,213 142,217,152,663 135,390,727,796 6,826,424,867 1,342,451,472,616 215,972 144,748 195
2107 196 90 1,342,451,472,616 48,632,352,097 94,233,222,729 142,865,574,827 135,390,727,797 7,474,847,030 1,349,926,319,646 215,972 144,748 196
2108 197 91 1,349,926,319,646 48,780,680,771 94,780,819,409 143,561,500,180 135,390,727,798 8,170,772,382 1,358,097,092,028 215,972 144,748 197
2109 198 92 1,358,097,092,028 48,929,461,848 95,378,914,128 144,308,375,976 135,390,727,799 8,917,648,177 1,367,014,740,205 215,972 144,748 198
2110 199 93 1,367,014,740,205 49,078,696,706 96,031,202,825 145,109,899,531 135,390,727,800 9,719,171,731 1,376,733,911,936 215,972 144,748 199
2111 200 94 1,376,733,911,936 49,228,386,731 96,741,649,635 145,970,036,367 135,390,727,801 10,579,308,566 1,387,313,220,502 215,972 144,748 200
2112 201 95 1,387,313,220,502 49,378,533,311 97,514,506,350 146,893,039,661 135,390,727,802 11,502,311,859 1,398,815,532,361 215,972 144,748 201
2113 202 96 1,398,815,532,361 49,529,137,837 98,354,333,281 147,883,471,119 135,390,727,803 12,492,743,316 1,411,308,275,676 215,972 144,748 202
2114 203 97 1,411,308,275,676 49,680,201,708 99,266,021,641 148,946,223,349 135,390,727,804 13,555,495,545 1,424,863,771,222 215,972 144,748 203
2115 204 98 1,424,863,771,222 49,831,726,323 100,254,817,548 150,086,543,871 135,390,727,805 14,695,816,066 1,439,559,587,287 215,972 144,748 204
2116 205 99 1,439,559,587,287 49,983,713,088 101,326,347,767 151,310,060,855 135,390,727,806 15,919,333,049 1,455,478,920,337 215,972 144,748 205
2117 206 100 1,455,478,920,337 50,136,163,413 102,486,647,326 152,622,810,739 135,390,727,807 17,232,082,932 1,472,711,003,269 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 12.00% 10.142% 88,690,335 149 0
CA51 162
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 27,097,016,158 37,123,152,846 64,220,169,004 29,967,721,113 34,252,447,891 383,160,071,766 293,291 124,325 104
2016 105 -1 383,160,071,766 27,234,921,364 40,661,541,399 67,896,462,763 32,371,972,127 35,524,490,636 418,684,562,402 293,700 129,204 105
2017 106 0 418,684,562,402 27,290,126,679 44,304,728,369 71,594,855,048 35,275,784,834 36,319,070,214 455,003,632,616 294,032 133,898 106
2018 107 1 455,003,632,616 27,328,035,297 48,011,019,977 75,339,055,274 38,570,142,690 36,768,912,584 491,772,545,200 294,282 138,621 107
2019 108 2 491,772,545,200 27,337,838,888 51,734,740,220 79,072,579,108 42,409,816,625 36,662,762,483 528,435,307,683 294,449 143,504 108
2020 109 3 528,435,307,683 27,335,300,780 55,412,919,743 82,748,220,523 46,877,369,851 35,870,850,672 564,306,158,354 294,546 148,240 109
2021 110 4 564,306,158,354 27,292,362,279 58,980,842,546 86,273,204,825 51,784,702,243 34,488,502,582 598,794,660,937 294,579 153,041 110
2022 111 5 598,794,660,937 27,268,983,999 62,575,349,893 89,844,333,892 53,449,236,664 36,395,097,228 635,189,758,164 294,549 157,479 111
2023 112 6 635,189,758,164 27,343,647,721 66,192,250,433 93,535,898,154 58,605,802,316 34,930,095,838 670,119,854,002 294,457 161,791 112
2024 113 7 670,119,854,002 27,394,749,763 69,622,390,547 97,017,140,310 64,304,954,274 32,712,186,036 702,832,040,038 294,302 166,151 113
2025 114 8 702,832,040,038 27,393,949,759 72,886,901,607 100,280,851,366 68,616,956,537 31,663,894,829 734,495,934,867 294,076 170,439 114
2026 115 9 734,495,934,867 27,397,299,917 76,048,716,541 103,446,016,458 72,758,995,619 30,687,020,839 765,182,955,706 293,774 174,319 115
2027 116 10 765,182,955,706 27,401,535,164 79,104,678,477 106,506,213,641 76,929,737,421 29,576,476,220 794,759,431,926 293,388 177,829 116
2028 117 11 794,759,431,926 27,416,628,250 82,063,271,904 109,479,900,154 80,712,983,995 28,766,916,159 823,526,348,086 292,912 181,123 117
2029 118 12 823,526,348,086 27,441,598,871 84,904,234,757 112,345,833,628 85,089,029,565 27,256,804,063 850,783,152,149 292,337 183,796 118
2030 119 13 850,783,152,149 27,474,982,964 87,580,531,162 115,055,514,126 89,535,816,409 25,519,697,717 876,302,849,866 291,657 186,087 119
2031 120 14 876,302,849,866 27,511,546,163 90,087,369,972 117,598,916,135 93,683,811,840 23,915,104,295 900,217,954,161 290,866 187,593 120
2032 121 15 900,217,954,161 27,570,335,025 92,417,793,827 119,988,128,852 97,947,329,879 22,040,798,973 922,258,753,134 289,959 188,449 121
2033 122 16 922,258,753,134 27,632,352,914 94,584,435,687 122,216,788,601 101,531,461,369 20,685,327,232 942,944,080,366 288,934 189,135 122
2034 123 17 942,944,080,366 27,681,510,041 96,577,622,695 124,259,132,736 105,638,859,328 18,620,273,408 961,564,353,774 287,787 189,588 123
2035 124 18 961,564,353,774 27,703,693,733 98,364,652,271 126,068,346,004 109,448,438,457 16,619,907,547 978,184,261,321 286,519 189,637 124
2036 125 19 978,184,261,321 27,066,198,218 99,938,342,015 127,004,540,233 112,591,323,273 14,413,216,960 992,597,478,282 285,128 189,562 125
2037 126 20 992,597,478,282 27,154,991,853 101,296,346,617 128,451,338,470 116,084,736,822 12,366,601,648 1,004,964,079,929 283,616 189,146 126
2038 127 21 1,004,964,079,929 27,231,846,003 102,482,184,711 129,714,030,714 118,695,933,210 11,018,097,504 1,015,982,177,433 281,987 188,575 127
2039 128 22 1,015,982,177,433 27,313,484,849 103,560,948,724 130,874,433,573 120,619,330,266 10,255,103,307 1,026,237,280,740 280,245 187,828 128
2040 129 23 1,026,237,280,740 27,359,873,675 104,574,900,448 131,934,774,123 122,194,773,418 9,740,000,705 1,035,977,281,446 278,397 186,783 129
2041 130 24 1,035,977,281,446 27,394,886,064 105,567,851,367 132,962,737,431 123,121,769,515 9,840,967,916 1,045,818,249,362 276,449 185,538 130
2042 131 25 1,045,818,249,362 27,389,354,065 106,574,918,948 133,964,273,013 123,945,892,059 10,018,380,954 1,055,836,630,316 274,410 183,835 131
2043 132 26 1,055,836,630,316 27,334,804,473 107,459,289,899 134,794,094,372 127,372,701,108 7,421,393,264 1,063,258,023,581 272,282 182,036 132
2044 133 27 1,063,258,023,581 27,240,925,927 108,172,444,879 135,413,370,806 128,771,364,740 6,642,006,066 1,069,900,029,647 270,067 179,939 133
2045 134 28 1,069,900,029,647 27,135,806,560 108,795,746,609 135,931,553,169 130,282,063,881 5,649,489,288 1,075,549,518,934 267,770 177,531 134
2046 135 29 1,075,549,518,934 27,000,667,873 109,349,726,803 136,350,394,676 131,075,407,640 5,274,987,036 1,080,824,505,970 265,393 174,980 135
2047 136 30 1,080,824,505,970 26,838,606,642 109,872,731,210 136,711,337,852 131,672,690,364 5,038,647,488 1,085,863,153,458 262,943 172,231 136
2048 137 31 1,085,863,153,458 26,642,723,062 110,324,084,076 136,966,807,138 133,104,786,779 3,862,020,359 1,089,725,173,817 260,427 170,078 137
2049 138 32 1,089,725,173,817 26,421,971,588 110,668,382,265 137,090,353,853 134,162,822,077 2,927,531,776 1,092,652,705,593 257,855 167,814 138
2050 139 33 1,092,652,705,593 26,229,189,605 110,927,171,016 137,156,360,621 134,980,584,342 2,175,776,279 1,094,828,481,872 255,232 165,369 139
2051 140 34 1,094,828,481,872 26,088,662,489 111,129,437,544 137,218,100,033 135,405,185,166 1,812,914,867 1,096,641,396,739 252,567 162,814 140
2052 141 35 1,096,641,396,739 25,929,417,067 111,306,899,074 137,236,316,141 135,549,693,840 1,686,622,301 1,098,328,019,041 249,863 160,259 141
2053 142 36 1,098,328,019,041 25,734,556,299 111,450,186,575 137,184,742,874 136,045,739,048 1,139,003,826 1,099,467,022,867 247,126 158,233 142
2054 143 37 1,099,467,022,867 25,514,859,238 111,547,748,845 137,062,608,083 136,277,686,260 784,921,823 1,100,251,944,689 244,360 156,216 143
2055 144 38 1,100,251,944,689 25,233,641,341 111,617,288,760 136,850,930,101 136,264,526,449 586,403,652 1,100,838,348,341 241,571 154,280 144
2056 145 39 1,100,838,348,341 25,033,980,217 111,676,370,822 136,710,351,039 136,131,657,822 578,693,217 1,101,417,041,558 238,763 152,465 145
2057 146 40 1,101,417,041,558 24,816,742,132 111,738,426,286 136,555,168,418 135,910,129,343 645,039,075 1,102,062,080,633 235,935 150,833 146
2058 147 41 1,102,062,080,633 24,583,213,010 111,789,482,155 136,372,695,165 136,010,913,709 361,781,456 1,102,423,862,090 233,088 149,696 147
2059 148 42 1,102,423,862,090 24,362,402,065 111,813,189,251 136,175,591,316 136,069,869,406 105,721,910 1,102,529,584,000 230,225 148,642 148
2060 149 43 1,102,529,584,000 24,134,459,015 111,817,880,277 135,952,339,292 135,965,554,288 (13,214,996) 1,102,516,369,004 227,345 147,639 149
2061 150 44 1,102,516,369,004 23,902,947,966 111,816,570,268 135,719,518,234 135,732,136,576 (12,618,342) 1,102,503,750,662 224,447 146,760 150
2062 151 45 1,102,503,750,662 23,670,550,832 111,807,675,788 135,478,226,620 135,641,007,218 (162,780,598) 1,102,340,970,064 221,586 146,001 151
2063 152 46 1,102,340,970,064 23,440,957,912 111,783,554,674 135,224,512,586 135,537,399,778 (312,887,192) 1,102,028,082,872 218,761 145,342 152
2064 153 47 1,102,028,082,872 23,218,111,364 111,746,057,356 134,964,168,720 135,390,727,754 (426,559,034) 1,101,601,523,838 215,972 144,748 153
2065 154 48 1,101,601,523,838 23,288,926,604 111,704,267,622 134,993,194,226 135,390,727,755 (397,533,529) 1,101,203,990,309 215,972 144,748 154
2066 155 49 1,101,203,990,309 23,359,957,830 111,665,590,446 135,025,548,276 135,390,727,756 (365,179,480) 1,100,838,810,829 215,972 144,748 155
2067 156 50 1,100,838,810,829 23,431,205,701 111,630,381,475 135,061,587,177 135,390,727,757 (329,140,580) 1,100,509,670,249 215,972 144,748 156
2068 157 51 1,100,509,670,249 23,502,670,879 111,599,034,428 135,101,705,307 135,390,727,758 (289,022,451) 1,100,220,647,797 215,972 144,748 157
2069 158 52 1,100,220,647,797 23,574,354,025 111,571,985,155 135,146,339,179 135,390,727,759 (244,388,580) 1,099,976,259,218 215,972 144,748 158
2070 159 53 1,099,976,259,218 23,646,255,805 111,549,716,143 135,195,971,947 135,390,727,760 (194,755,813) 1,099,781,503,405 215,972 144,748 159
2071 160 54 1,099,781,503,405 23,718,376,885 111,532,761,498 135,251,138,383 135,390,727,761 (139,589,378) 1,099,641,914,027 215,972 144,748 160
2072 161 55 1,099,641,914,027 23,790,717,934 111,521,712,461 135,312,430,395 135,390,727,762 (78,297,367) 1,099,563,616,660 215,972 144,748 161
2073 162 56 1,099,563,616,660 23,863,279,624 111,517,223,511 135,380,503,135 135,390,727,763 (10,224,628) 1,099,553,392,032 215,972 144,748 162
2074 163 57 1,099,553,392,032 23,936,062,627 111,520,019,120 135,456,081,747 135,390,727,764 65,353,983 1,099,618,746,015 215,972 144,748 163
2075 164 58 1,099,618,746,015 24,009,067,618 111,530,901,236 135,539,968,854 135,390,727,765 149,241,089 1,099,767,987,104 215,972 144,748 164
2076 165 59 1,099,767,987,104 24,082,295,274 111,550,757,556 135,633,052,830 135,390,727,766 242,325,064 1,100,010,312,168 215,972 144,748 165
2077 166 60 1,100,010,312,168 24,155,746,275 111,580,570,688 135,736,316,963 135,390,727,767 345,589,196 1,100,355,901,364 215,972 144,748 166
2078 167 61 1,100,355,901,364 24,229,421,301 111,621,428,294 135,850,849,595 135,390,727,768 460,121,827 1,100,816,023,191 215,972 144,748 167
2079 168 62 1,100,816,023,191 24,303,321,036 111,674,534,312 135,977,855,347 135,390,727,769 587,127,578 1,101,403,150,769 215,972 144,748 168
2080 169 63 1,101,403,150,769 24,377,446,165 111,741,221,377 136,118,667,542 135,390,727,770 727,939,772 1,102,131,090,541 215,972 144,748 169
2081 170 64 1,102,131,090,541 24,451,797,376 111,822,964,576 136,274,761,952 135,390,727,771 884,034,181 1,103,015,124,721 215,972 144,748 170
2082 171 65 1,103,015,124,721 24,526,375,358 111,921,396,663 136,447,772,021 135,390,727,772 1,057,044,249 1,104,072,168,970 215,972 144,748 171
2083 172 66 1,104,072,168,970 24,601,180,803 112,038,324,906 136,639,505,709 135,390,727,773 1,248,777,936 1,105,320,946,906 215,972 144,748 172
2084 173 67 1,105,320,946,906 24,676,214,404 112,175,749,731 136,851,964,135 135,390,727,774 1,461,236,361 1,106,782,183,267 215,972 144,748 173
2085 174 68 1,106,782,183,267 24,751,476,858 112,335,885,359 137,087,362,217 135,390,727,775 1,696,634,442 1,108,478,817,709 215,972 144,748 174
2086 175 69 1,108,478,817,709 24,826,968,862 112,521,182,650 137,348,151,512 135,390,727,776 1,957,423,736 1,110,436,241,445 215,972 144,748 175
2087 176 70 1,110,436,241,445 24,902,691,117 112,734,354,379 137,637,045,496 135,390,727,777 2,246,317,719 1,112,682,559,165 215,972 144,748 176
2088 177 71 1,112,682,559,165 24,978,644,325 112,978,403,226 137,957,047,551 135,390,727,778 2,566,319,773 1,115,248,878,938 215,972 144,748 177
2089 178 72 1,115,248,878,938 25,054,829,190 113,256,652,745 138,311,481,936 135,390,727,779 2,920,754,157 1,118,169,633,095 215,972 144,748 178
2090 179 73 1,118,169,633,095 25,131,246,419 113,572,781,646 138,704,028,065 135,390,727,780 3,313,300,285 1,121,482,933,380 215,972 144,748 179
2091 180 74 1,121,482,933,380 25,207,896,721 113,930,861,739 139,138,758,460 135,390,727,781 3,748,030,679 1,125,230,964,059 215,972 144,748 180
2092 181 75 1,125,230,964,059 25,284,780,806 114,335,399,934 139,620,180,740 135,390,727,782 4,229,452,958 1,129,460,417,018 215,972 144,748 181
2093 182 76 1,129,460,417,018 25,361,899,388 114,791,384,725 140,153,284,113 135,390,727,783 4,762,556,330 1,134,222,973,348 215,972 144,748 182
2094 183 77 1,134,222,973,348 25,439,253,181 115,304,337,642 140,743,590,822 135,390,727,784 5,352,863,038 1,139,575,836,386 215,972 144,748 183
2095 184 78 1,139,575,836,386 25,516,842,903 115,880,370,197 141,397,213,099 135,390,727,785 6,006,485,314 1,145,582,321,700 215,972 144,748 184
2096 185 79 1,145,582,321,700 25,594,669,274 116,526,246,921 142,120,916,195 135,390,727,786 6,730,188,409 1,152,312,510,109 215,972 144,748 185
2097 186 80 1,152,312,510,109 25,672,733,015 117,249,455,130 142,922,188,145 135,390,727,787 7,531,460,358 1,159,843,970,467 215,972 144,748 186
2098 187 81 1,159,843,970,467 25,751,034,851 118,058,282,143 143,809,316,994 135,390,727,788 8,418,589,206 1,168,262,559,673 215,972 144,748 187
2099 188 82 1,168,262,559,673 25,829,575,507 118,961,900,757 144,791,476,264 135,390,727,789 9,400,748,475 1,177,663,308,148 215,972 144,748 188
2100 189 83 1,177,663,308,148 25,908,355,712 119,970,463,846 145,878,819,558 135,390,727,790 10,488,091,768 1,188,151,399,916 215,972 144,748 189
2101 190 84 1,188,151,399,916 25,987,376,197 121,095,209,072 147,082,585,269 135,390,727,791 11,691,857,478 1,199,843,257,395 215,972 144,748 190
2102 191 85 1,199,843,257,395 26,066,637,695 122,348,574,783 148,415,212,478 135,390,727,792 13,024,484,686 1,212,867,742,081 215,972 144,748 191
2103 192 86 1,212,867,742,081 26,146,140,940 123,744,328,290 149,890,469,230 135,390,727,793 14,499,741,437 1,227,367,483,517 215,972 144,748 192
2104 193 87 1,227,367,483,517 26,225,886,669 125,297,707,850 151,523,594,519 135,390,727,794 16,132,866,725 1,243,500,350,243 215,972 144,748 193
2105 194 88 1,243,500,350,243 26,305,875,624 127,025,579,821 153,331,455,444 135,390,727,795 17,940,727,649 1,261,441,077,892 215,972 144,748 194
2106 195 89 1,261,441,077,892 26,386,108,544 128,946,612,603 155,332,721,147 135,390,727,796 19,941,993,351 1,281,383,071,243 215,972 144,748 195
2107 196 90 1,281,383,071,243 26,466,586,175 131,081,469,165 157,548,055,341 135,390,727,797 22,157,327,544 1,303,540,398,787 215,972 144,748 196
2108 197 91 1,303,540,398,787 26,547,309,263 133,453,020,143 160,000,329,406 135,390,727,798 24,609,601,608 1,328,150,000,395 215,972 144,748 197
2109 198 92 1,328,150,000,395 26,628,278,557 136,086,579,695 162,714,858,252 135,390,727,799 27,324,130,453 1,355,474,130,848 215,972 144,748 198
2110 199 93 1,355,474,130,848 26,709,494,806 139,010,166,572 165,719,661,379 135,390,727,800 30,328,933,579 1,385,803,064,426 215,972 144,748 199
2111 200 94 1,385,803,064,426 26,790,958,765 142,254,793,063 169,045,751,828 135,390,727,801 33,655,024,027 1,419,458,088,453 215,972 144,748 200
2112 201 95 1,419,458,088,453 26,872,671,190 145,854,784,818 172,727,456,008 135,390,727,802 37,336,728,206 1,456,794,816,659 215,972 144,748 201
2113 202 96 1,456,794,816,659 26,954,632,837 149,848,134,848 176,802,767,685 135,390,727,803 41,412,039,882 1,498,206,856,541 215,972 144,748 202
2114 203 97 1,498,206,856,541 27,036,844,467 154,276,895,328 181,313,739,795 135,390,727,804 45,923,011,991 1,544,129,868,532 215,972 144,748 203
2115 204 98 1,544,129,868,532 27,119,306,842 159,187,611,277 186,306,918,120 135,390,727,805 50,916,190,315 1,595,046,058,847 215,972 144,748 204
2116 205 99 1,595,046,058,847 27,202,020,728 164,631,800,559 191,833,821,287 135,390,727,806 56,443,093,481 1,651,489,152,328 215,972 144,748 205
2117 206 100 1,651,489,152,328 27,284,986,892 170,666,485,170 197,951,472,062 135,390,727,807 62,560,744,255 1,714,049,896,582 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 15.00% 9.121% 88,690,335 150 0
CA52 163
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 33,871,270,198 33,531,070,185 67,402,340,383 29,967,721,113 37,434,619,270 386,342,243,145 293,291 124,325 104
2016 105 -1 386,342,243,145 34,043,651,705 37,001,988,636 71,045,640,341 32,371,972,127 38,673,668,214 425,015,911,359 293,700 129,204 105
2017 106 0 425,015,911,359 34,112,658,349 40,562,510,168 74,675,168,517 35,275,784,834 39,399,383,683 464,415,295,042 294,032 133,898 106
2018 107 1 464,415,295,042 34,160,044,121 44,172,692,141 78,332,736,262 38,570,142,690 39,762,593,572 504,177,888,614 294,282 138,621 107
2019 108 2 504,177,888,614 34,172,298,610 47,789,849,288 81,962,147,898 42,409,816,625 39,552,331,273 543,730,219,887 294,449 143,504 108
2020 109 3 543,730,219,887 34,169,125,975 51,356,172,124 85,525,298,099 46,877,369,851 38,647,928,248 582,378,148,134 294,546 148,240 109
2021 110 4 582,378,148,134 34,115,452,849 54,812,634,991 88,928,087,840 51,784,702,243 37,143,385,597 619,521,533,732 294,579 153,041 110
2022 111 5 619,521,533,732 34,086,229,999 58,281,433,969 92,367,663,968 53,449,236,664 38,918,427,304 658,439,961,035 294,549 157,479 111
2023 112 6 658,439,961,035 34,179,559,651 61,758,862,996 95,938,422,647 58,605,802,316 37,332,620,331 695,772,581,367 294,457 161,791 112
2024 113 7 695,772,581,367 34,243,437,204 65,057,404,597 99,300,841,801 64,304,954,274 34,995,887,527 730,768,468,894 294,302 166,151 113
2025 114 8 730,768,468,894 34,242,437,199 68,195,812,104 102,438,249,303 68,616,956,537 33,821,292,766 764,589,761,660 294,076 170,439 114
2026 115 9 764,589,761,660 34,246,624,896 71,230,334,918 105,476,959,814 72,758,995,619 32,717,964,195 797,307,725,855 293,774 174,319 115
2027 116 10 797,307,725,855 34,251,918,955 74,158,095,719 108,410,014,674 76,929,737,421 31,480,277,253 828,788,003,108 293,388 177,829 116
2028 117 11 828,788,003,108 34,270,785,313 76,986,737,454 111,257,522,767 80,712,983,995 30,544,538,772 859,332,541,880 292,912 181,123 117
2029 118 12 859,332,541,880 34,301,998,589 79,698,215,725 114,000,214,314 85,089,029,565 28,911,184,749 888,243,726,629 292,337 183,796 118
2030 119 13 888,243,726,629 34,343,728,705 82,250,719,195 116,594,447,900 89,535,816,409 27,058,631,491 915,302,358,120 291,657 186,087 119
2031 120 14 915,302,358,120 34,389,432,704 84,640,644,517 119,030,077,221 93,683,811,840 25,346,265,381 940,648,623,501 290,866 187,593 120
2032 121 15 940,648,623,501 34,462,918,781 86,862,729,144 121,325,647,925 97,947,329,879 23,378,318,046 964,026,941,547 289,959 188,449 121
2033 122 16 964,026,941,547 34,540,441,143 88,929,397,012 123,469,838,154 101,531,461,369 21,938,376,785 985,965,318,332 288,934 189,135 122
2034 123 17 985,965,318,332 34,601,887,551 90,832,679,957 125,434,567,508 105,638,859,328 19,795,708,180 1,005,761,026,512 287,787 189,588 123
2035 124 18 1,005,761,026,512 34,629,617,166 92,543,811,402 127,173,428,568 109,448,438,457 17,724,990,111 1,023,486,016,624 286,519 189,637 124
2036 125 19 1,023,486,016,624 33,832,747,773 94,049,502,293 127,882,250,065 112,591,323,273 15,290,926,792 1,038,776,943,416 285,128 189,562 125
2037 126 20 1,038,776,943,416 33,943,739,816 95,349,205,351 129,292,945,167 116,084,736,822 13,208,208,345 1,051,985,151,761 283,616 189,146 126
2038 127 21 1,051,985,151,761 34,039,807,504 96,491,309,237 130,531,116,741 118,695,933,210 11,835,183,531 1,063,820,335,292 281,987 188,575 127
2039 128 22 1,063,820,335,292 34,141,856,061 97,535,347,074 131,677,203,135 120,619,330,266 11,057,872,869 1,074,878,208,161 280,245 187,828 128
2040 129 23 1,074,878,208,161 34,199,842,094 98,519,619,784 132,719,461,877 122,194,773,418 10,524,688,459 1,085,402,896,620 278,397 186,783 129
2041 130 24 1,085,402,896,620 34,243,607,580 99,483,242,919 133,726,850,499 123,121,769,515 10,605,080,984 1,096,007,977,604 276,449 185,538 130
2042 131 25 1,096,007,977,604 34,236,692,581 100,457,043,043 134,693,735,624 123,945,892,059 10,747,843,565 1,106,755,821,170 274,410 183,835 131
2043 132 26 1,106,755,821,170 34,168,505,591 101,317,191,637 135,485,697,228 127,372,701,108 8,112,996,120 1,114,868,817,290 272,282 182,036 132
2044 133 27 1,114,868,817,290 34,051,157,409 102,020,096,260 136,071,253,668 128,771,364,740 7,299,888,928 1,122,168,706,218 270,067 179,939 133
2045 134 28 1,122,168,706,218 33,919,758,200 102,639,268,587 136,559,026,787 130,282,063,881 6,276,962,906 1,128,445,669,125 267,770 177,531 134
2046 135 29 1,128,445,669,125 33,750,834,841 103,193,166,706 136,944,001,547 131,075,407,640 5,868,593,907 1,134,314,263,032 265,393 174,980 135
2047 136 30 1,134,314,263,032 33,548,258,303 103,715,798,183 137,264,056,486 131,672,690,364 5,591,366,122 1,139,905,629,153 262,943 172,231 136
2048 137 31 1,139,905,629,153 33,303,403,828 104,170,024,325 137,473,428,152 133,104,786,779 4,368,641,373 1,144,274,270,527 260,427 170,078 137
2049 138 32 1,144,274,270,527 33,027,464,485 104,523,785,468 137,551,249,953 134,162,822,077 3,388,427,876 1,147,662,698,403 257,855 167,814 138
2050 139 33 1,147,662,698,403 32,786,487,006 104,797,021,058 137,583,508,064 134,980,584,342 2,602,923,722 1,150,265,622,125 255,232 165,369 139
2051 140 34 1,150,265,622,125 32,610,828,111 105,017,095,375 137,627,923,486 135,405,185,166 2,222,738,320 1,152,488,360,445 252,567 162,814 140
2052 141 35 1,152,488,360,445 32,411,771,334 105,213,101,913 137,624,873,247 135,549,693,840 2,075,179,407 1,154,563,539,852 249,863 160,259 141
2053 142 36 1,154,563,539,852 32,168,195,374 105,376,081,277 137,544,276,651 136,045,739,048 1,498,537,603 1,156,062,077,455 247,126 158,233 142
2054 143 37 1,156,062,077,455 31,893,574,048 105,495,088,142 137,388,662,189 136,277,686,260 1,110,975,929 1,157,173,053,384 244,360 156,216 143
2055 144 38 1,157,173,053,384 31,542,051,676 105,585,093,947 137,127,145,623 136,264,526,449 862,619,174 1,158,035,672,558 241,571 154,280 144
2056 145 39 1,158,035,672,558 31,292,475,271 105,661,956,290 136,954,431,562 136,131,657,822 822,773,740 1,158,858,446,298 238,763 152,465 145
2057 146 40 1,158,858,446,298 31,020,927,665 105,738,197,334 136,759,124,999 135,910,129,343 848,995,656 1,159,707,441,953 235,935 150,833 146
2058 147 41 1,159,707,441,953 30,729,016,263 105,800,569,835 136,529,586,097 136,010,913,709 518,672,388 1,160,226,114,342 233,088 149,696 147
2059 148 42 1,160,226,114,342 30,453,002,581 105,834,132,280 136,287,134,861 136,069,869,406 217,265,455 1,160,443,379,797 230,225 148,642 148
2060 149 43 1,160,443,379,797 30,168,073,769 105,846,265,511 136,014,339,280 135,965,554,288 48,784,992 1,160,492,164,789 227,345 147,639 149
2061 150 44 1,160,492,164,789 29,878,684,958 105,848,253,280 135,726,938,238 135,732,136,576 (5,198,338) 1,160,486,966,451 224,447 146,760 150
2062 151 45 1,160,486,966,451 29,588,188,540 105,838,229,888 135,426,418,428 135,641,007,218 (214,588,790) 1,160,272,377,661 221,586 146,001 151
2063 152 46 1,160,272,377,661 29,301,197,390 105,808,959,138 135,110,156,528 135,537,399,778 (427,243,250) 1,159,845,134,411 218,761 145,342 152
2064 153 47 1,159,845,134,411 29,022,639,205 105,761,826,111 134,784,465,316 135,390,727,754 (606,262,438) 1,159,238,871,973 215,972 144,748 153
2065 154 48 1,159,238,871,973 29,111,158,255 105,708,116,394 134,819,274,648 135,390,727,755 (571,453,107) 1,158,667,418,866 215,972 144,748 154
2066 155 49 1,158,667,418,866 29,199,947,287 105,657,746,249 134,857,693,536 135,390,727,756 (533,034,220) 1,158,134,384,647 215,972 144,748 155
2067 156 50 1,158,134,384,647 29,289,007,126 105,611,060,676 134,900,067,803 135,390,727,757 (490,659,954) 1,157,643,724,693 215,972 144,748 156
2068 157 51 1,157,643,724,693 29,378,338,598 105,568,437,724 134,946,776,322 135,390,727,758 (443,951,436) 1,157,199,773,257 215,972 144,748 157
2069 158 52 1,157,199,773,257 29,467,942,531 105,530,291,649 134,998,234,180 135,390,727,759 (392,493,579) 1,156,807,279,678 215,972 144,748 158
2070 159 53 1,156,807,279,678 29,557,819,756 105,497,076,378 135,054,896,134 135,390,727,760 (335,831,626) 1,156,471,448,052 215,972 144,748 159
2071 160 54 1,156,471,448,052 29,647,971,106 105,469,289,298 135,117,260,404 135,390,727,761 (273,467,357) 1,156,197,980,694 215,972 144,748 160
2072 161 55 1,156,197,980,694 29,738,397,418 105,447,475,410 135,185,872,828 135,390,727,762 (204,854,934) 1,155,993,125,760 215,972 144,748 161
2073 162 56 1,155,993,125,760 29,829,099,530 105,432,231,880 135,261,331,410 135,390,727,763 (129,396,353) 1,155,863,729,407 215,972 144,748 162
2074 163 57 1,155,863,729,407 29,920,078,283 105,424,213,025 135,344,291,308 135,390,727,764 (46,436,456) 1,155,817,292,951 215,972 144,748 163
2075 164 58 1,155,817,292,951 30,011,334,522 105,424,135,773 135,435,470,295 135,390,727,765 44,742,530 1,155,862,035,481 215,972 144,748 164
2076 165 59 1,155,862,035,481 30,102,869,093 105,432,785,651 135,535,654,744 135,390,727,766 144,926,978 1,156,006,962,459 215,972 144,748 165
2077 166 60 1,156,006,962,459 30,194,682,843 105,451,023,336 135,645,706,180 135,390,727,767 254,978,413 1,156,261,940,872 215,972 144,748 166
2078 167 61 1,156,261,940,872 30,286,776,626 105,479,791,842 135,766,568,468 135,390,727,768 375,840,700 1,156,637,781,572 215,972 144,748 167
2079 168 62 1,156,637,781,572 30,379,151,295 105,520,124,385 135,899,275,679 135,390,727,769 508,547,910 1,157,146,329,482 215,972 144,748 168
2080 169 63 1,157,146,329,482 30,471,807,706 105,573,153,005 136,044,960,711 135,390,727,770 654,232,941 1,157,800,562,423 215,972 144,748 169
2081 170 64 1,157,800,562,423 30,564,746,720 105,640,118,015 136,204,864,734 135,390,727,771 814,136,963 1,158,614,699,387 215,972 144,748 170
2082 171 65 1,158,614,699,387 30,657,969,197 105,722,378,340 136,380,347,538 135,390,727,772 989,619,766 1,159,604,319,152 215,972 144,748 171
2083 172 66 1,159,604,319,152 30,751,476,003 105,821,422,863 136,572,898,866 135,390,727,773 1,182,171,093 1,160,786,490,245 215,972 144,748 172
2084 173 67 1,160,786,490,245 30,845,268,005 105,938,882,834 136,784,150,839 135,390,727,774 1,393,423,065 1,162,179,913,310 215,972 144,748 173
2085 174 68 1,162,179,913,310 30,939,346,072 106,076,545,487 137,015,891,560 135,390,727,775 1,625,163,785 1,163,805,077,095 215,972 144,748 174
2086 175 69 1,163,805,077,095 31,033,711,078 106,236,368,941 137,270,080,019 135,390,727,776 1,879,352,243 1,165,684,429,337 215,972 144,748 175
2087 176 70 1,165,684,429,337 31,128,363,897 106,420,498,531 137,548,862,427 135,390,727,777 2,158,134,650 1,167,842,563,988 215,972 144,748 176
2088 177 71 1,167,842,563,988 31,223,305,407 106,631,284,703 137,854,590,110 135,390,727,778 2,463,862,332 1,170,306,426,319 215,972 144,748 177
2089 178 72 1,170,306,426,319 31,318,536,488 106,871,302,617 138,189,839,105 135,390,727,779 2,799,111,326 1,173,105,537,645 215,972 144,748 178
2090 179 73 1,173,105,537,645 31,414,058,024 107,143,373,618 138,557,431,643 135,390,727,780 3,166,703,863 1,176,272,241,507 215,972 144,748 179
2091 180 74 1,176,272,241,507 31,509,870,901 107,450,588,771 138,960,459,672 135,390,727,781 3,569,731,891 1,179,841,973,399 215,972 144,748 180
2092 181 75 1,179,841,973,399 31,605,976,008 107,796,334,630 139,402,310,637 135,390,727,782 4,011,582,855 1,183,853,556,254 215,972 144,748 181
2093 182 76 1,183,853,556,254 31,702,374,234 108,184,321,484 139,886,695,718 135,390,727,783 4,495,967,935 1,188,349,524,189 215,972 144,748 182
2094 183 77 1,188,349,524,189 31,799,066,476 108,618,614,292 140,417,680,768 135,390,727,784 5,026,952,984 1,193,376,477,173 215,972 144,748 183
2095 184 78 1,193,376,477,173 31,896,053,629 109,103,666,583 140,999,720,211 135,390,727,785 5,608,992,426 1,198,985,469,599 215,972 144,748 184
2096 185 79 1,198,985,469,599 31,993,336,592 109,644,357,584 141,637,694,176 135,390,727,786 6,246,966,390 1,205,232,435,989 215,972 144,748 185
2097 186 80 1,205,232,435,989 32,090,916,269 110,246,032,913 142,336,949,182 135,390,727,787 6,946,221,395 1,212,178,657,384 215,972 144,748 186
2098 187 81 1,212,178,657,384 32,188,793,563 110,914,549,143 143,103,342,707 135,390,727,788 7,712,614,919 1,219,891,272,303 215,972 144,748 187
2099 188 82 1,219,891,272,303 32,286,969,384 111,656,322,639 143,943,292,022 135,390,727,789 8,552,564,233 1,228,443,836,536 215,972 144,748 188
2100 189 83 1,228,443,836,536 32,385,444,640 112,478,383,052 144,863,827,692 135,390,727,790 9,473,099,902 1,237,916,936,438 215,972 144,748 189
2101 190 84 1,237,916,936,438 32,484,220,246 113,388,431,934 145,872,652,181 135,390,727,791 10,481,924,390 1,248,398,860,828 215,972 144,748 190
2102 191 85 1,248,398,860,828 32,583,297,118 114,394,906,952 146,978,204,070 135,390,727,792 11,587,476,278 1,259,986,337,106 215,972 144,748 191
2103 192 86 1,259,986,337,106 32,682,676,174 115,507,052,230 148,189,728,405 135,390,727,793 12,799,000,612 1,272,785,337,718 215,972 144,748 192
2104 193 87 1,272,785,337,718 32,782,358,337 116,734,995,431 149,517,353,768 135,390,727,794 14,126,625,974 1,286,911,963,692 215,972 144,748 193
2105 194 88 1,286,911,963,692 32,882,344,530 118,089,832,186 150,972,176,716 135,390,727,795 15,581,448,921 1,302,493,412,613 215,972 144,748 194
2106 195 89 1,302,493,412,613 32,982,635,681 119,583,718,611 152,566,354,291 135,390,727,796 17,175,626,495 1,319,669,039,108 215,972 144,748 195
2107 196 90 1,319,669,039,108 33,083,232,719 121,229,972,647 154,313,205,366 135,390,727,797 18,922,477,569 1,338,591,516,677 215,972 144,748 196
2108 197 91 1,338,591,516,677 33,184,136,579 123,043,185,100 156,227,321,679 135,390,727,798 20,836,593,881 1,359,428,110,558 215,972 144,748 197
2109 198 92 1,359,428,110,558 33,285,348,196 125,039,341,287 158,324,689,482 135,390,727,799 22,933,961,683 1,382,362,072,241 215,972 144,748 198
2110 199 93 1,382,362,072,241 33,386,868,508 127,235,954,302 160,622,822,810 135,390,727,800 25,232,095,010 1,407,594,167,251 215,972 144,748 199
2111 200 94 1,407,594,167,251 33,488,698,457 129,652,211,031 163,140,909,487 135,390,727,801 27,750,181,686 1,435,344,348,937 215,972 144,748 200
2112 201 95 1,435,344,348,937 33,590,838,987 132,309,132,107 165,899,971,094 135,390,727,802 30,509,243,292 1,465,853,592,229 215,972 144,748 201
2113 202 96 1,465,853,592,229 33,693,291,046 135,229,747,163 168,923,038,209 135,390,727,803 33,532,310,406 1,499,385,902,635 215,972 144,748 202
2114 203 97 1,499,385,902,635 33,796,055,584 138,439,286,829 172,235,342,412 135,390,727,804 36,844,614,608 1,536,230,517,243 215,972 144,748 203
2115 204 98 1,536,230,517,243 33,899,133,553 141,965,393,073 175,864,526,626 135,390,727,805 40,473,798,821 1,576,704,316,065 215,972 144,748 204
2116 205 99 1,576,704,316,065 34,002,525,910 145,838,349,657 179,840,875,567 135,390,727,806 44,450,147,761 1,621,154,463,826 215,972 144,748 205
2117 206 100 1,621,154,463,826 34,106,233,614 150,091,334,602 184,197,568,217 135,390,727,807 48,806,840,410 1,669,961,304,236 215,972 144,748 206

圖例： 收支不足年度
虧損破產年度
年金改革起始年 分析年 公務人員退撫基金 提撥率 基金年化報酬率 收支不足年度 虧損年度
2018 107 106 現金流量分析表 18.00% 8.171% 88,690,335 149 0
CA53 178
n 已退休尚在
提撥收入+利息收入-給付 當年度
西元 年度 年 基金期初結餘 提撥收入 利息收入 合計收入 給付支出 基金期末結餘 領取月退人員數 年度
支出 在職人員數
後 (單位 : 人)
2015 104 -2 348,907,623,875 40,645,524,237 30,178,423,068 70,823,947,305 29,967,721,113 40,856,226,192 389,763,850,067 293,291 124,325 104
2016 105 -1 389,763,850,067 40,852,382,046 33,565,385,146 74,417,767,192 32,371,972,127 42,045,795,065 431,809,645,132 293,700 129,204 105
2017 106 0 431,809,645,132 40,935,190,019 37,027,124,264 77,962,314,283 35,275,784,834 42,686,529,449 474,496,174,581 294,032 133,898 106
2018 107 1 474,496,174,581 40,992,052,946 40,525,707,342 81,517,760,287 38,570,142,690 42,947,617,597 517,443,792,179 294,282 138,621 107
2019 108 2 517,443,792,179 41,006,758,332 44,021,509,065 85,028,267,397 42,409,816,625 42,618,450,772 560,062,242,951 294,449 143,504 108
2020 109 3 560,062,242,951 41,002,951,170 47,461,735,709 88,464,686,879 46,877,369,851 41,587,317,028 601,649,559,979 294,546 148,240 109
2021 110 4 601,649,559,979 40,938,543,419 50,792,805,808 91,731,349,227 51,784,702,243 39,946,646,984 641,596,206,962 294,579 153,041 110
2022 111 5 641,596,206,962 40,903,475,999 54,123,483,956 95,026,959,954 53,449,236,664 41,577,723,290 683,173,930,253 294,549 157,479 111
2023 112 6 683,173,930,253 41,015,471,582 57,450,634,553 98,466,106,135 58,605,802,316 39,860,303,819 723,034,234,072 294,457 161,791 112
2024 113 7 723,034,234,072 41,092,124,645 60,606,860,393 101,698,985,037 64,304,954,274 37,394,030,763 760,428,264,835 294,302 166,151 113
2025 114 8 760,428,264,835 41,090,924,639 63,608,753,094 104,699,677,733 68,616,956,537 36,082,721,196 796,510,986,031 294,076 170,439 114
2026 115 9 796,510,986,031 41,095,949,876 66,506,439,521 107,602,389,397 72,758,995,619 34,843,393,778 831,354,379,809 293,774 174,319 115
2027 116 10 831,354,379,809 41,102,302,746 69,297,381,033 110,399,683,779 76,929,737,421 33,469,946,358 864,824,326,166 293,388 177,829 116
2028 117 11 864,824,326,166 41,124,942,375 71,988,517,117 113,113,459,492 80,712,983,995 32,400,475,497 897,224,801,664 292,912 181,123 117
2029 118 12 897,224,801,664 41,162,398,307 74,563,925,187 115,726,323,494 85,089,029,565 30,637,293,929 927,862,095,593 292,337 183,796 118
2030 119 13 927,862,095,593 41,212,474,446 76,986,651,335 118,199,125,781 89,535,816,409 28,663,309,372 956,525,404,965 291,657 186,087 119
2031 120 14 956,525,404,965 41,267,319,245 79,254,143,049 120,521,462,293 93,683,811,840 26,837,650,453 983,363,055,418 290,866 187,593 120
2032 121 15 983,363,055,418 41,355,502,538 81,362,605,396 122,718,107,933 97,947,329,879 24,770,778,054 1,008,133,833,473 289,959 188,449 121
2033 122 16 1,008,133,833,473 41,448,529,371 83,324,134,877 124,772,664,248 101,531,461,369 23,241,202,879 1,031,375,036,351 288,934 189,135 122
2034 123 17 1,031,375,036,351 41,522,265,062 85,132,248,786 126,654,513,847 105,638,859,328 21,015,654,519 1,052,390,690,870 287,787 189,588 123
2035 124 18 1,052,390,690,870 41,555,540,600 86,761,729,466 128,317,270,066 109,448,438,457 18,868,831,609 1,071,259,522,479 286,519 189,637 124
2036 125 19 1,071,259,522,479 40,599,297,327 88,194,570,541 128,793,867,868 112,591,323,273 16,202,544,595 1,087,462,067,074 285,128 189,562 125
2037 126 20 1,087,462,067,074 40,732,487,780 89,431,743,236 130,164,231,015 116,084,736,822 14,079,494,193 1,101,541,561,268 283,616 189,146 126
2038 127 21 1,101,541,561,268 40,847,769,005 90,524,867,692 131,372,636,697 118,695,933,210 12,676,703,487 1,114,218,264,754 281,987 188,575 127
2039 128 22 1,114,218,264,754 40,970,227,274 91,528,090,445 132,498,317,719 120,619,330,266 11,878,987,453 1,126,097,252,207 280,245 187,828 128
2040 129 23 1,126,097,252,207 41,039,810,513 92,475,924,358 133,515,734,871 122,194,773,418 11,320,961,453 1,137,418,213,660 278,397 186,783 129
2041 130 24 1,137,418,213,660 41,092,329,096 93,403,113,658 134,495,442,754 123,121,769,515 11,373,673,239 1,148,791,886,899 276,449 185,538 130
2042 131 25 1,148,791,886,899 41,084,031,098 94,336,584,926 135,420,616,024 123,945,892,059 11,474,723,965 1,160,266,610,864 274,410 183,835 131
2043 132 26 1,160,266,610,864 41,002,206,710 95,164,670,853 136,166,877,562 127,372,701,108 8,794,176,454 1,169,060,787,318 272,282 182,036 132
2044 133 27 1,169,060,787,318 40,861,388,891 95,848,276,192 136,709,665,083 128,771,364,740 7,938,300,343 1,176,999,087,661 270,067 179,939 133
2045 134 28 1,176,999,087,661 40,703,709,840 96,453,478,669 137,157,188,509 130,282,063,881 6,875,124,628 1,183,874,212,289 267,770 177,531 134
2046 135 29 1,183,874,212,289 40,501,001,810 96,996,746,619 137,497,748,429 131,075,407,640 6,422,340,789 1,190,296,553,078 265,393 174,980 135
2047 136 30 1,190,296,553,078 40,257,909,963 97,508,072,814 137,765,982,777 131,672,690,364 6,093,292,413 1,196,389,845,490 262,943 172,231 136
2048 137 31 1,196,389,845,490 39,964,084,593 97,953,647,141 137,917,731,734 133,104,786,779 4,812,944,955 1,201,202,790,446 260,427 170,078 137
2049 138 32 1,201,202,790,446 39,632,957,382 98,304,492,423 137,937,449,805 134,162,822,077 3,774,627,728 1,204,977,418,174 257,855 167,814 138
2050 139 33 1,204,977,418,174 39,343,784,408 98,578,904,522 137,922,688,929 134,980,584,342 2,942,104,587 1,207,919,522,761 255,232 165,369 139
2051 140 34 1,207,919,522,761 39,132,993,734 98,802,479,108 137,935,472,841 135,405,185,166 2,530,287,675 1,210,449,810,436 252,567 162,814 140
2052 141 35 1,210,449,810,436 38,894,125,601 99,001,705,446 137,895,831,047 135,549,693,840 2,346,137,207 1,212,795,947,643 249,863 160,259 141
2053 142 36 1,212,795,947,643 38,601,834,449 99,167,994,578 137,769,829,027 136,045,739,048 1,724,089,979 1,214,520,037,622 247,126 158,233 142
2054 143 37 1,214,520,037,622 38,272,288,857 99,290,953,676 137,563,242,533 136,277,686,260 1,285,556,273 1,215,805,593,894 244,360 156,216 143
2055 144 38 1,215,805,593,894 37,850,462,012 99,383,063,535 137,233,525,547 136,264,526,449 968,999,098 1,216,774,592,992 241,571 154,280 144
2056 145 39 1,216,774,592,992 37,550,970,326 99,458,515,663 137,009,485,989 136,131,657,822 877,828,167 1,217,652,421,159 238,763 152,465 145
2057 146 40 1,217,652,421,159 37,225,113,198 99,528,854,342 136,753,967,540 135,910,129,343 843,838,197 1,218,496,259,356 235,935 150,833 146
2058 147 41 1,218,496,259,356 36,874,819,515 99,581,527,531 136,456,347,046 136,010,913,709 445,433,337 1,218,941,692,693 233,088 149,696 147
2059 148 42 1,218,941,692,693 36,543,603,098 99,602,854,730 136,146,457,827 136,069,869,406 76,588,421 1,219,018,281,115 230,225 148,642 148
2060 149 43 1,219,018,281,115 36,201,688,523 99,599,258,729 135,800,947,252 135,965,554,288 (164,607,036) 1,218,853,674,078 227,345 147,639 149
2061 150 44 1,218,853,674,078 35,854,421,949 99,580,386,363 135,434,808,312 135,732,136,576 (297,328,264) 1,218,556,345,814 224,447 146,760 150
2062 151 45 1,218,556,345,814 35,505,826,248 99,544,089,995 135,049,916,243 135,641,007,218 (591,090,975) 1,217,965,254,839 221,586 146,001 151
2063 152 46 1,217,965,254,839 35,161,436,868 99,483,478,523 134,644,915,391 135,537,399,778 (892,484,387) 1,217,072,770,452 218,761 145,342 152
2064 153 47 1,217,072,770,452 34,827,167,046 99,399,456,600 134,226,623,646 135,390,727,754 (1,164,104,108) 1,215,908,666,344 215,972 144,748 153
2065 154 48 1,215,908,666,344 34,933,389,905 99,304,810,627 134,238,200,533 135,390,727,755 (1,152,527,222) 1,214,756,139,122 215,972 144,748 154
2066 155 49 1,214,756,139,122 35,039,936,745 99,211,164,695 134,251,101,439 135,390,727,756 (1,139,626,317) 1,213,616,512,806 215,972 144,748 155
2067 156 50 1,213,616,512,806 35,146,808,552 99,118,631,638 134,265,440,190 135,390,727,757 (1,125,287,567) 1,212,491,225,238 215,972 144,748 156
2068 157 51 1,212,491,225,238 35,254,006,318 99,027,333,990 134,281,340,308 135,390,727,758 (1,109,387,450) 1,211,381,837,788 215,972 144,748 157
2069 158 52 1,211,381,837,788 35,361,531,037 98,937,404,807 134,298,935,844 135,390,727,759 (1,091,791,915) 1,210,290,045,873 215,972 144,748 158
2070 159 53 1,210,290,045,873 35,469,383,707 98,848,988,565 134,318,372,272 135,390,727,760 (1,072,355,488) 1,209,217,690,385 215,972 144,748 159
2071 160 54 1,209,217,690,385 35,577,565,327 98,762,242,132 134,339,807,459 135,390,727,761 (1,050,920,302) 1,208,166,770,083 215,972 144,748 160
2072 161 55 1,208,166,770,083 35,686,076,901 98,677,335,828 134,363,412,729 135,390,727,762 (1,027,315,033) 1,207,139,455,050 215,972 144,748 161
2073 162 56 1,207,139,455,050 35,794,919,436 98,594,454,564 134,389,374,000 135,390,727,763 (1,001,353,763) 1,206,138,101,287 215,972 144,748 162
2074 163 57 1,206,138,101,287 35,904,093,940 98,513,799,093 134,417,893,033 135,390,727,764 (972,834,731) 1,205,165,266,557 215,972 144,748 163
2075 164 58 1,205,165,266,557 36,013,601,427 98,435,587,355 134,449,188,782 135,390,727,765 (941,538,983) 1,204,223,727,574 215,972 144,748 164
2076 165 59 1,204,223,727,574 36,123,442,911 98,360,055,943 134,483,498,854 135,390,727,766 (907,228,912) 1,203,316,498,661 215,972 144,748 165
2077 166 60 1,203,316,498,661 36,233,619,412 98,287,461,691 134,521,081,103 135,390,727,767 (869,646,664) 1,202,446,851,998 215,972 144,748 166
2078 167 61 1,202,446,851,998 36,344,131,951 98,218,083,402 134,562,215,353 135,390,727,768 (828,512,415) 1,201,618,339,583 215,972 144,748 167
2079 168 62 1,201,618,339,583 36,454,981,554 98,152,223,716 134,607,205,269 135,390,727,769 (783,522,500) 1,200,834,817,083 215,972 144,748 168
2080 169 63 1,200,834,817,083 36,566,169,247 98,090,211,142 134,656,380,389 135,390,727,770 (734,347,381) 1,200,100,469,702 215,972 144,748 169
2081 170 64 1,200,100,469,702 36,677,696,064 98,032,402,263 134,710,098,327 135,390,727,771 (680,629,444) 1,199,419,840,258 215,972 144,748 170
2082 171 65 1,199,419,840,258 36,789,563,037 97,979,184,130 134,768,747,166 135,390,727,772 (621,980,606) 1,198,797,859,652 215,972 144,748 171
2083 172 66 1,198,797,859,652 36,901,771,204 97,930,976,851 134,832,748,055 135,390,727,773 (557,979,718) 1,198,239,879,933 215,972 144,748 172
2084 173 67 1,198,239,879,933 37,014,321,606 97,888,236,414 134,902,558,020 135,390,727,774 (488,169,754) 1,197,751,710,179 215,972 144,748 173
2085 174 68 1,197,751,710,179 37,127,215,287 97,851,457,742 134,978,673,029 135,390,727,775 (412,054,746) 1,197,339,655,433 215,972 144,748 174
2086 175 69 1,197,339,655,433 37,240,453,293 97,821,178,009 135,061,631,303 135,390,727,776 (329,096,473) 1,197,010,558,960 215,972 144,748 175
2087 176 70 1,197,010,558,960 37,354,036,676 97,797,980,240 135,152,016,916 135,390,727,777 (238,710,861) 1,196,771,848,099 215,972 144,748 176
2088 177 71 1,196,771,848,099 37,467,966,488 97,782,497,220 135,250,463,707 135,390,727,778 (140,264,071) 1,196,631,584,029 215,972 144,748 177
2089 178 72 1,196,631,584,029 37,582,243,786 97,775,415,727 135,357,659,513 135,390,727,779 (33,068,266) 1,196,598,515,762 215,972 144,748 178
2090 179 73 1,196,598,515,762 37,696,869,629 97,777,481,140 135,474,350,769 135,390,727,780 83,622,989 1,196,682,138,752 215,972 144,748 179
2091 180 74 1,196,682,138,752 37,811,845,082 97,789,502,426 135,601,347,508 135,390,727,781 210,619,727 1,196,892,758,479 215,972 144,748 180
2092 181 75 1,196,892,758,479 37,927,171,209 97,812,357,560 135,739,528,769 135,390,727,782 348,800,987 1,197,241,559,465 215,972 144,748 181
2093 182 76 1,197,241,559,465 38,042,849,081 97,846,999,400 135,889,848,481 135,390,727,783 499,120,698 1,197,740,680,164 215,972 144,748 182
2094 183 77 1,197,740,680,164 38,158,879,771 97,894,462,074 136,053,341,845 135,390,727,784 662,614,061 1,198,403,294,224 215,972 144,748 183
2095 184 78 1,198,403,294,224 38,275,264,354 97,955,867,895 136,231,132,250 135,390,727,785 840,404,465 1,199,243,698,689 215,972 144,748 184
2096 185 79 1,199,243,698,689 38,392,003,911 98,032,434,883 136,424,438,794 135,390,727,786 1,033,711,008 1,200,277,409,697 215,972 144,748 185
2097 186 80 1,200,277,409,697 38,509,099,522 98,125,484,910 136,634,584,432 135,390,727,787 1,243,856,645 1,201,521,266,342 215,972 144,748 186
2098 187 81 1,201,521,266,342 38,626,552,276 98,236,452,551 136,863,004,827 135,390,727,788 1,472,277,039 1,202,993,543,381 215,972 144,748 187
2099 188 82 1,202,993,543,381 38,744,363,260 98,366,894,689 137,111,257,950 135,390,727,789 1,720,530,161 1,204,714,073,542 215,972 144,748 188
2100 189 83 1,204,714,073,542 38,862,533,568 98,518,500,930 137,381,034,498 135,390,727,790 1,990,306,708 1,206,704,380,250 215,972 144,748 189
2101 190 84 1,206,704,380,250 38,981,064,296 98,693,104,909 137,674,169,205 135,390,727,791 2,283,441,414 1,208,987,821,664 215,972 144,748 190
2102 191 85 1,208,987,821,664 39,099,956,542 98,892,696,567 137,992,653,109 135,390,727,792 2,601,925,317 1,211,589,746,981 215,972 144,748 191
2103 192 86 1,211,589,746,981 39,219,211,409 99,119,435,460 138,338,646,869 135,390,727,793 2,947,919,076 1,214,537,666,057 215,972 144,748 192
2104 193 87 1,214,537,666,057 39,338,830,004 99,375,665,211 138,714,495,216 135,390,727,794 3,323,767,422 1,217,861,433,478 215,972 144,748 193
2105 194 88 1,217,861,433,478 39,458,813,436 99,663,929,196 139,122,742,631 135,390,727,795 3,732,014,836 1,221,593,448,315 215,972 144,748 194
2106 195 89 1,221,593,448,315 39,579,162,817 99,986,987,551 139,566,150,368 135,390,727,796 4,175,422,572 1,225,768,870,886 215,972 144,748 195
2107 196 90 1,225,768,870,886 39,699,879,263 100,347,835,649 140,047,714,912 135,390,727,797 4,656,987,115 1,230,425,858,001 215,972 144,748 196
2108 197 91 1,230,425,858,001 39,820,963,895 100,749,724,132 140,570,688,027 135,390,727,798 5,179,960,229 1,235,605,818,230 215,972 144,748 197
2109 198 92 1,235,605,818,230 39,942,417,835 101,196,180,665 141,138,598,500 135,390,727,799 5,747,870,701 1,241,353,688,931 215,972 144,748 198
2110 199 93 1,241,353,688,931 40,064,242,209 101,691,033,529 141,755,275,738 135,390,727,800 6,364,547,938 1,247,718,236,869 215,972 144,748 199
2111 200 94 1,247,718,236,869 40,186,438,148 102,238,437,234 142,424,875,382 135,390,727,801 7,034,147,581 1,254,752,384,450 215,972 144,748 200
2112 201 95 1,254,752,384,450 40,309,006,784 102,842,900,314 143,151,907,098 135,390,727,802 7,761,179,296 1,262,513,563,746 215,972 144,748 201
2113 202 96 1,262,513,563,746 40,431,949,255 103,509,315,480 143,941,264,735 135,390,727,803 8,550,536,932 1,271,064,100,678 215,972 144,748 202
2114 203 97 1,271,064,100,678 40,555,266,700 104,242,992,356 144,798,259,056 135,390,727,804 9,407,531,252 1,280,471,631,930 215,972 144,748 203
2115 204 98 1,280,471,631,930 40,678,960,264 105,049,692,989 145,728,653,253 135,390,727,805 10,337,925,448 1,290,809,557,378 215,972 144,748 204
2116 205 99 1,290,809,557,378 40,803,031,092 105,935,670,398 146,738,701,491 135,390,727,806 11,347,973,685 1,302,157,531,063 215,972 144,748 205
2117 206 100 1,302,157,531,063 40,927,480,337 106,907,710,396 147,835,190,733 135,390,727,807 12,444,462,926 1,314,601,993,989 215,972 144,748 206

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