한국의 퇴직연금제도 유효성 증대 방안에 관한 연구 (A Study On the Alternatives of Heightening the Effectiveness of Retirement Pension in Korea)

서지정보

· 발행기관 : 한국인적자원개발학회
· 수록지 정보 : 인적자원개발연구 / 16권 / 1호 / 107 ~ 145페이지
· 저자명 : 노윤호, 김찬중

초록

고령화의 진행과 함께 퇴직연금제도의 중요성이 증가하고 있는 가운데 진행된 본 연구의 목적은 첫째, 인구통계학적 관점, 고용환경의 관점, 기업경영환경의 관점에서, 퇴직연금 제도를 고찰한다. 둘째, 선진국의 제도를 검토하여 퇴직연금제도의 가능한 유형을 도출하고자 한다. 마지막으로 제도 형태의 관점에서 국내 제조업체, 서비스업체, 공공부문의 실질적 도입사례를 통하여 퇴직연금제도의 유효성 증대방안을 제시하는데 있다.
연구결과 첫째, 노후생활에 대한 경제적 준비가 잘 되어 있을수록, 퇴직금 중간정산을 하지 않을수록 확정급여형 퇴직연금을 더 선호하고, 사무직과 생산직모두 확정급여형 선호하며, 기업은 높은 현금흐름의 변동성을 가진 기업은 변동수익, 변동비용과 고정비용에 의해 발생하는 영업현금흐름의 변동성인 영업레버리지를 줄일 수 있는 확정기여형 퇴직연금을 선호하는 것으로 나타났다.
둘째, 선진국을 검토한 결가 퇴직연금제도의 유형으로 확정급여형제도(DB형), 확정기여형제도(DC형), 개인퇴직계좌(IRA형), 확정급여와 확정기여형의장점을 결합시킨 형태인 혼합형(hybrid)이 활용되고 있었다. 마지막으로, 사례분석결과 제조업은 확정기여형제도나 확정기여형제도와 퇴직금제도를 병행하고, 공기업은 확정기여형과 확정급여형을 병용하며, 비영리 기업은 확정기여형을 활용하는 경우가 많았다. 이러한 업종별 사례 분석을 통하여 효과적인 기업의 연금관리제도와 인적자원관리에 필요한 시사점을 제시하였다.

영어초록

Since the inception of ERBSA(Employee Retirement Benefit SecurityAct) in Korea, many companies began adopting retirement pension.
Especially, the companies which have been running R.I or R.T(RetirementInsurance/Retirement Trust) are very keen to convert them intoretirement pension. Due to the year-end extinction of tax-exemptionwhich has been given to R.I and R.T, they cannot help taking theconversion into active account. On the other hand, in case of corporatepension adoption, they can keep getting tax-exemption after 2010 assame as before. That is the first reason why corporates should consideradopting retirement pension. As of June, 25. 2010, about 20% of thewhole companies in Korea have already chosen corporate pension andconsiderably more companies are expected to newly subscribe to ituntil the end of this year.
The scale of accumulated amount of retirement pension is predicted toreach 25 trillion won, showing 70 percent net growth only this year.
In fact, considering drastic socio-demographic change, companiesneed to more actively prepare for faultless retirement plan for theiremployees.
As widely known, Korea will be plagued with the side effects resultingfrom low fertility rate and population aging in the forseeable future.
Those two primary hurdles are attributed to the bigger necessities ofmore affirmative adoption of retirement pension by the corporations.
Despite the magnitude of serious situation, for the past 4years since theonset of retirement pension in Korea, the companies have not optimizedspecific type and concrete contents for retirement pension they picked.
Their mere interest lied in fulfilling the lowest legal limit imposed bythe government authorities such as 8.3% contribution of annual salaryand 60% external funding of DB. They were the most basic and minimumrequirements forcibly conducted by legal binding.
As the case stands, when we look over the reasons and the status ofwhy and how the companies are implementing retirement pension, muchremains to be corrected and added from wholly different perspective.
Advancing from the minimum fulfillment of legal limit such as 8.3%contribution and formal acquisition of employee agreement, thecompanies ought to think how they will develop and better employeewelfare by the help of retirement pension. Implementing retirementpension regardless of industry type which the company belongs to,average annual wage increase rate and service period of totalemployees will only result in defective employee welfare system.
Breaking from the prevalent convention, the companies need to thinkabout the real effectiveness of retirement pension implementation. Toenlarge the employee welfare and morale enhancement which will bringabout productivity improvement and increase of corporation value,active reflection of specific work situation should be made inimplementing retirement pension.
In this respect, hybrid type of retirement pension which can reflectcompany circumstance should be made use of along with existing DB & DC.
The government, labor, and business should participate in collectingbetter ideas and drawing up new policies in order to lead currentretirement pension system into more powerful and effective employeewelfare tool.

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