지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2003.12
- 수록면
- 107 - 150 (44page)
이용수
초록· 키워드
오류제보하기
According to the Labor Standards Act of Korea, if a worker has worked for more than one year, the worker shall be given severance pay in the amount of at least 30-day average wages for each year of service. Severance pay, in principle, should be paid after resignation. However, should an employee request, he or she may receive, in advance, severance pay corresponding to their years of service to date.
Recently due to growing job transfer and widespread withdrawal of severance pay before retirement, the current severance pay system does not function well as a means to secure old-age income. In addition, workers in the workplaces with five workers and the short-term workers whose working period is less than one year are excluded from the current severance pay system.
The OECD and the World Bank made the policy recommendation that Korea set up a multi-level pension system for securing old-age income by shifting to a retirement pension scheme, while maintaining the current national pension system. Introduction of the retirement pension scheme has been under discussion at the Tripartite Commission since July 2001, but there is still a wide gap in opinion between labor and management.
The major contents for implementation should include the following points. A retirement pension scheme should have the same value as the severance pay system, and the government should encourage the adoption of a pension plan through taxation policy. Both defined benefit (DB) and defined contribution (DC) pension plans should be allowed. A calculation method of accumulating the pension contributions in the case of job changes should be devised so that workers who changed their jobs can draw pension benefits after retirement. The system allowing workers to withdraw pension before retirement should be abolished and a separate complementary measure should be devised to meet the demand for lump-sum payments. To protect worker’s rights to receive pension, the government should provide a variety of safety measures such as making the setting-up of a reserve fund obligatory, regulating pension fund management, setting criteria for eligible financial institutions, etc.
Recently due to growing job transfer and widespread withdrawal of severance pay before retirement, the current severance pay system does not function well as a means to secure old-age income. In addition, workers in the workplaces with five workers and the short-term workers whose working period is less than one year are excluded from the current severance pay system.
The OECD and the World Bank made the policy recommendation that Korea set up a multi-level pension system for securing old-age income by shifting to a retirement pension scheme, while maintaining the current national pension system. Introduction of the retirement pension scheme has been under discussion at the Tripartite Commission since July 2001, but there is still a wide gap in opinion between labor and management.
The major contents for implementation should include the following points. A retirement pension scheme should have the same value as the severance pay system, and the government should encourage the adoption of a pension plan through taxation policy. Both defined benefit (DB) and defined contribution (DC) pension plans should be allowed. A calculation method of accumulating the pension contributions in the case of job changes should be devised so that workers who changed their jobs can draw pension benefits after retirement. The system allowing workers to withdraw pension before retirement should be abolished and a separate complementary measure should be devised to meet the demand for lump-sum payments. To protect worker’s rights to receive pension, the government should provide a variety of safety measures such as making the setting-up of a reserve fund obligatory, regulating pension fund management, setting criteria for eligible financial institutions, etc.
목차
Ⅰ. 근로자퇴직연금제도의 시대적 필요성
Ⅱ. 근로자퇴직연금제도의 위상
Ⅲ. 근로자퇴직연금 실시에 관한 연구 및 논의 경과
Ⅳ. 근로자퇴직연금제도의 주요 정책목표
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