퇴직연금제도의 문제점과 발전방향 = The Korean Corporate Pension and Its Future Policies

국문 초록 (Abstract)

고령화시대의 도래에 따라 연금의 중요성이 강조되고 있다. 이에 따라 기존의 퇴직일 시금을 퇴직연금으로 전환하도록 법안이 마련되었다. 본고는 퇴직연금의 한계를 짚어보고 개선 및 활성화 방안을 제시한다. 이를 위해서는 기존의 퇴직금제도에서는 임금채권보장법의 역할을 퇴직연금제도와 부합하도록 재정립하고, 중간정산에 의한 퇴직금 및 퇴직일 시금에 대한 세제혜택을 축소하는 것이 필요하다. 근로자들이 퇴직연금의 기여를 위한 재원을 쉽게 확보하도록 하기 위하여 기존의 기금형 복지제도를 연금재원으로 활용하도록 재편하는 것이 필요하다. 현행의 퇴직연금제도에서는 생산효율성과 근로자간 형평성을 위한 장치의 마련, 연금급여 보장장치의 확립, 세제개편 등이 필요하다. 또한, 국민연금에서의 적용제외를 허용하여 안정적 연금체계를 구성하는 것이 필요하다.

다국어 초록 (Multilingual Abstract)

The purpose of this paper is to evaluate the new Korean corporate pension system, which is expected to be implemented at the end of 2005, and to derive its policy directions. Transformed from the mandatory severance payment started since 1950s, the pension system will need comprehensive amendments; in order to do that, change in related laws is necessary as well. First, the Compensation Liability Guarantee Fund should level up its coverages on unpaid compensation and should change its roles to guarantee the pension right. Second, tax preference on lump-sum severance payment should be reduced so that employees can get the incentive to move the pension. Third, workers` fringe benefits to accumulate assets, such as Workers` Welfare Fund, ESOP, Stock options, etc., should be restructured so that those can be used for the resources of corporate pension. In the new corporate pension system, the followings should be added: First, the system should be managed so that it can improve equity among workers. It should adopt top-heavy plans, and give workers incentives to increase productivity by designing pension right according to firms` own characteristics. Second, Pension Benefit Guaranteed Corporation (PBGC) should be implemented to protect the pensioners in case of pension institution`s bankruptcy. Third, tax incentives to transform the lump-sum severance payment to pension, should be given. Lastly, the contract-out from national pension contribution should be allowed to build a sound 3-pillar pension system. It will be helpful in maintaining stable pension system at the front door of aging society, because it will bind the corporate pension with national pension.