선택적 복리후생 제도

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경영학 선택적 복리후생 제도에 관한 리포트입니다~~

목차

I. 서론 ······················································· 4

II. 선택적 복리후생 제도의 의의 ······················································· 5
1. 선택적 복리후생 제도의 정의 ······················································· 6
2. 선택적 복리후생 제도의 도입 배경 ·················································· 9
3. 선택적 복리후생 제도의 유형 ······················································· 10
1) 추가선택형 ······················································· 10
2) 패키지형 ······················································· 12
3) 소비계정형 ······················································· 13
4) 믹스앤 매치형 ······················································· 13
4. 선택적 복리후생 제도의 도입 현황 ················································ 14
1) 미국 ······················································· 14
2) 일본 ······················································· 15
3) 국내 ······················································· 15
5. 국내기업의 선택적 복리후생 제도의 운영현황과 특징 ·························· 16
1) 선택적 복리후생의 메뉴구성 ···················································· 17
2) 선택적 복리후생의 배분기준 ···················································· 18
3) 선택적 복리후생의 배분금액 ···················································· 19
4) 선택적 복리후생의 적용대상 범위 ············································· 19
5) 최근 국내기업의 선택적 복리후생제도 초기 운영대비 발전 현황 ········ 20

III. 선택적 복리후생 제도의 설계 ······················································· 21
1. 지원 복리후생의 기본 구성 ······················································· 22
1) 공통 지원 부분 ······················································· 22
2) 선택형 지원 부분 ······················································· 23
3) 성과 연동형 지원 부분 ······················································· 23
2. 전체 지원 항목의 분류 ······················································· 24
1) 생애 복지 영역의 Cover ······················································· 24
2) 전체 항목의 제시 유형 ······················································· 26
3. 메뉴 제공 형태 ······················································· 27
1) 점수 기술식 ······················································· 28
2) 옵션식 ······················································· 28
4. 점수 부여 방식 ······················································· 29
5. 점수 소진 방식 ······················································· 29
1) 당해 전액 소진 방식 ······················································· 30
2) 현금 반환 방식 ······················································· 31
3) 차년도 이월 방식 ······················································· 32

IV. 선택적 복리후생 제도의 설계 절차 ··················································· 33
1. 선택적 복리후생 설계 절차구조적 취약성 ········································ 34
2. 운영기준 및 운영형태 ······················································· 36
3. 선택적 복리후생제도의 아웃소싱업체 활용방안 ······························· 38

V. 선택적 복리후생 제도 도입의 필요성 ···················································· 40
1. 우리나라 종업원 복리후생 미활성화의 원인 ····································· 41
1) 임금 중심의 획일화된 보상체제 ················································ 41
2) 사회보험제도 중심의 사회보장체제의 구축 ·································· 41
3) 퇴직금제도 중심으로 한 종업원 복리후생 제공 ··························· 42
4) 조세지원의 미흡 ······················································· 42
2. 총액보상화 및 다양화 ······················································· 42
1) 종업원 복리후생의 총액보상화 경향 ········································· 42
2) 종업원 복리후생에 대한 니즈의 다양화 경향 ······························· 43
3. 선택적 복리후생 제도 도입 필요성 ·············································· 44

VI. 선택적 복리후생 제도 도입 목적 ···················································· 45
1. 선택적 복리후생 제도 도입의 효과 ················································ 45
1) 종업원 측면의 효과 ···················································· 45
2) 기업 측면의 효과 ···················································· 46
2. 선택적 복리후생제도의 문제점 ···················································· 47
1) 종업원 측면의 문제점 ···················································· 47
2) 기업 측면의 문제점 ···················································· 47
3. 선택적 복리후생 제도의 도입 목적 ·············································· 48
4. 성공적인 선택적 복리후생제도의 운영방안 ······································ 49
5. 선택적 복지후생 제도의 전략적 활용 사례 (SunUp) ························ 51

VII. 결론 - 향후 과제 ···················································· 54
# 참고 문헌 및 싸이트 ······················································· 56

본문내용

I. 서론
우리나라는 IMF 금융위기를 통해서 사회경제적으로 급격한 변화를 겪었다. 이러한 변화는 경제의 개방화 및 디지털화와 맞물리면서 우리 사회를 근본적으로 바꾸었다. 많은 기업과 금융기관이 구조조정되는 중에도 새로운 벤처기업들이 탄생되면서 기업문화도 바꾸어 놓았다. 특히 구조조정과 관련하여 노동 관련 환경은 급격히 변화되었다고 할 수 있다. 그 동안 종신고용을 바탕으로 직장의 안정성을 추구해오는데 익숙했던 관행이 구조조정을 위해 대량의 정리해고가 도입되면서 더 이상 작동하지 않는다는 것을 확인하였다. 또한 우리 경제가 전대미문의 위기를 겪으면서 종업원들은 고통을 분담하는 차원에서 급여를 삭감하는 것은 물론 그 동안 시행되어오던 각종 복지제도의 삭감을 받아들였다. 이제 우리 사회에서는 종신고용에 기초한 평생직장이라는 개념 대신에 평생직업이라는 개념이 더 자연스럽게 자리잡아가고 있다.

이러한 변화의 한편으로 생활위험 및 노후보장을 위한 주요한 제도인 사회보험제도가 확립되어 가고 있으나, 국민연금과 국민건강보험은 막대한 재정적자에 대한 우려로 인해 제도 유지의 위기를 어떻게 극복할 것인가가 국가정책의 중요한 과제로 대두되었다. 또한 그 동안 종업원의 노후소득을 위한 퇴직금제도가 운영상의 많은 문제점으로 인해 기업연금제도로 어떻게 전환될 것인가가 논의되고 있다.

종업원복지제도 자체로 볼 때도 기업들이 경제의 글로벌화로 세계적인 기업들과 경쟁하면서 비용을 효율화하는 차원에서 접근하고 있다. 기업들의 보상시스템의 변화 추세를 보면 과거에는 보상항목 중 기본급을 중심으로 보상하여 왔으나, 최근 들어서는 종업원에게 제공하는 모든 보수를 합하여 보상 수준을 결정하는 방식으로 변화하고 있다. 즉 기업이 종업원에게 제공하는 보상의 총액은 억제하고 구성항목만을 변화시키는 것이다.
종업원들의 입장에서는 각자가 처한 경제적 및 사회적 상황이 다르기 때문에 한정된 재원을 가지고 획일적인 방식으로 공급되는 각종 복지제도에 대해 만족도가 높지 못한 것이 현실이다.

참고 자료

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∙ 종업원복지 활성화 및 보험회사의 참여방안, 오영수, 박홍민, 이한덕, 보험연구소, 2001
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∙ 21세기 기업 복지의 방향과 과제, 한국 노동 연구원, 2000
∙ 선택적 복리후생 제도, 유규창, 조규성, 1999
∙ 현대 노사 간계론, 최종태, 경문사, 1996
∙ 현대 임금 관리론, 최종태, 박영사, 1992
∙ 카페테리아식 복지 제도의 도입 방안에 관한 연구, 송계전, 박귀현, LG경제연구원, 1997