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논문 기본 정보

자료유형
학술저널
저자정보
최석환 (명지대학교) 홍성방 (서강대학교)
저널정보
한국비교노동법학회 노동법논총 勞動法論叢 第30輯
발행연도
2014.4
수록면
229 - 258 (30page)

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초록· 키워드

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Social security law essentially requires financial sources. There are various ways of setting up social security law systems from financial point of view. Main sources of these systems are divided into two ways, taxation and insurance.
Recently, we became to experience recessions more often, and roles of employment insurance are more important than ever. With this, the financial basis of employment insurance law needs to be considered more clearly, especially whether it is linked with the various purposes of policies that employment insurance law seeks.
This article aims at clarifying the financial structure of employment insurance law. For this purpose, Japanese employment insurance law(koyo-hoken-ho) was analyzed. Japanese employment insurance law is also facing changes from the financial point of view, with depressions of economy. The history of Japanese employment insurance shows how they shared the financial basis of employment insurance, which designed diverse models of sharing cost. Also it has flexible clause which makes it possible for the Ministry of Health, Labor and Welfare(MHLW, kousei-roudo-sho) to determine the premium rate. This is for the efficiency of managing the insurance business.
In Japan, there are opinions of expanding part of national coffer, which recognize policies of employment as a matter of national level. At the same time some insist that insurance premium should be expanded by the principle of burden on a beneficiary. These opinions are considered as important factors at the time of changes of law. The way Japanese employment insurance system operates with the financial basis could be a meaningful inspiration to Korean system too.

목차

Ⅰ. 들어가며
Ⅱ. 제도 소개
Ⅲ. 고용보험 재정 부담의 법적 근거
Ⅳ. 국고부담조항의 개정과 논의
Ⅴ. 한국에의 시사 및 추가과제
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