The retirement system now is still focused on the living and financial guarantee for people in old age, therefore, it is a really huge financial burden for the government. The annuity reformation this time needs to be focused on the distribution, use of the resources, and the effect that influences the justice of society.
In order to inspect our retired labor annuity payment system, and the differences between labors, national, agricultural insurance, labors will be taken as the research target in this research. Financial security in old age, labor pension payment, and labor pension will be investigated to see how to plan the lump-sum retirement payment and the system of the annuity, pursue the maximized benefit of the labor pension and decrease the risk of poverty, and propose a feasible suggestion.