기여형 기초연금하의 다층노후소득보장체계 비교연구: 영국, 스위스의 연금제도 비교 및 한국에의 적용 탐색 = A Comparative Study on Multi-pillar Old Age Income Security under Contributory Basic Pensions: Comparisons between the UK and Switzerland and the Application to Korea

국문 초록 (Abstract)

본 연구는 기여형 기초연금을 기반으로 다층노후소득보장체계를 구축하고 있는 영국과 스위스의 연금제도를 비교 분석하고 한국 연금개혁에의 시사점을 도출하였다. 영국과 스위스는 모두 기여형 기초연금하에서 다층체계를 구축하고 있지만 각 층의 역할과 기능이 상이하게 나타난다. 스위스는 1층은 재분배 기능에 집중하도록 하고 2층은 소득비례 기능에 충실하도록 설정되어 있는 반면, 영국은 2층보장이 1층의 부족한 노후소득을 지원하도록 하여 각 층의 역할이 모호해지고 왜곡되었다. 이러한 차이는 제도가 직면하는 딜레마에도 영향을 미쳐, 스위스의 경우 제도가 안정적으로 지속되어 반면, 영국은 잦은 변화를 보여왔다. 우리나라는 외형적으로 볼 때, 국민연금과 퇴직연금으로 구성된 다층체계지만 각 층의 구체적인 역할이나 기능이 설정되지 못한 상태이다. 우선 기초보장과 제도적 친화성이 있는 국민연금은 기초보장체제로의 전환하여 재분배기능을 강화하고, 중산층 이상을 위한 퇴직연금은 보다 사회정책적 개입의 강화하도록 하여, 각 제도의 역할과 기능을 명확히 하는 노력이 요구된다.

다국어 초록 (Multilingual Abstract)

The study examines the UK and Swiss pension systems which have the multi-pillar old age income security systems under contributory basic pensions, making suggestions surrounding the Korean pension reform. Both the countries have the multi-pillar systems under contributory basic pensions but, they have the different roles and functions in the each pillar. While in Switzerland the first pillar concentrates on redistributive functions and the second pillar focuses on earnings-related function, in the UK the second pillar has to support the poor first pillar, which means that the role of each pillar is vague and distorted. In an external form, the Korean pension system is a sort of multi-pillar system because it consists of the NPS and occupational pensions but, their roles and functions are not clear. The NPS should be transformed into basic security system to strengthen redistributive functions and the occupational pension should extend social policy intervention, which means that the roles and functions of each pillar should be clear.

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