我國正快速邁入超高齡社會，勞動力高齡化與人力短缺問題日益嚴峻，中高齡勞工提前退出職場的現象，已對產業發展與經濟活力造成衝擊。為因應此一趨勢，政府制定《中高齡者及高齡者就業促進法》，並推動在職訓練、職務再設計、世代合作輔導獎勵及繼續僱用補助等穩定就業措施，惟其實際執行成效與制度運作情形，仍有待系統性檢視。
本研究以文獻分析與深度訪談為主要研究方法，研究對象涵蓋北基宜花金馬地區之事業單位、公立就業服務機構及學者專家。文獻分析部分，整理我國中高齡穩定就業相關法令與政策脈絡；深度訪談則著重於各利害關係人對穩定就業措施之實務經驗與政策觀察。研究目的在於：（一）掌握我國中高齡穩定就業措施之推動現況；（二）檢視事業單位與公立就業服務機構對相關措施之評價與執行挑戰；（三）提出未來政策精進之具體建議。
研究結果顯示，中高齡穩定就業措施確實帶來多重正向效益。對事業單位而言，有助於分攤人力與用人成本壓力、減緩人力斷層並降低招募與培訓成本；對中高齡勞工而言，則可延續職涯發展、促進跨世代知識與經驗傳承，並提升組織整體穩定性。然而，在政策推動過程中，仍面臨行政程序繁瑣、資源配置不足，以及不同產業與區域間執行成效差異顯著等問題。
綜合研究發現，本文提出以下政策建議：第一，強化中央與地方政府及跨部門之協調合作，推動協同治理機制；第二，依據產業別與企業規模設計差異化輔導模式，以補足基層執行能量落差；第三，簡化補助申請與核銷流程，提升政策執行效率；第四，透過標竿案例示範與組織文化引導，並建構中高齡勞工之心理與職涯支持體系，以形塑更具包容性與永續性的穩定就業支持系統。

Taiwan is rapidly entering a super-aged society, where workforce aging and labor shortages have become increasingly severe. The premature withdrawal of middle-aged and older workers from the labor market has posed challenges to industrial development and economic vitality. In response, the government enacted the Middle-aged and Senior Employment Promotion Act and implemented various stable employment measures, including on-the-job training, job redesign, generational cooperation incentives, and continued employment subsidies. However, the actual effectiveness and implementation of these measures require systematic examination.
This study adopts literature analysis and in-depth interviews as its primary research methods. The research subjects include enterprises, public employment service institutions, and scholars in the Taipei, Keelung, Yilan, Hualien, Kinmen, and Matsu regions. The literature review examines relevant policies and legal frameworks related to stable employment for middle-aged and older workers, while the interviews focus on stakeholders’ practical experiences and policy observations. The objectives of this study are threefold: (1) to clarify the current implementation of stable employment measures for middle-aged and older workers in Taiwan; (2) to examine the evaluations and implementation challenges faced by enterprises and public employment service institutions; and (3) to propose concrete recommendations for future policy improvement.
The research findings indicate that stable employment measures have generated multiple positive effects. For enterprises, these measures help alleviate labor and cost pressures, mitigate workforce gaps, and reduce recruitment and training costs. For middle-aged and older workers, they support career continuity, promote intergenerational knowledge transfer, and enhance overall organizational stability. Nevertheless, policy implementation still faces challenges, including complicated administrative procedures, insufficient resource allocation, and significant disparities in implementation outcomes across industries and regions.
Based on the findings, this study proposes the following policy recommendations: first, strengthening coordination and collaboration among central and local governments as well as across departments to promote collaborative governance; second, designing differentiated counseling and support models tailored to specific industries and enterprise sizes to address disparities in implementation capacity; third, simplifying application and reimbursement procedures to improve policy efficiency; and fourth, promoting benchmark demonstrations and organizational culture guidance, while establishing psychological and career support systems for middle-aged and older workers, thereby building a more inclusive and sustainable stable employment support system.

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