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한국에서의 퇴직연금지급보증제도 도입에 관한 소고

Some Thoughts on the Introduction of Pension Benefits Guarantee System in Korea

이봉주
한국리스크관리학회 (Korea Risk Management Society)|2008.06|리스크관리연구 (The Journal of Risk Management)|제19권 제1호|pp. 99-138|DOI 10.21480/tjrm.19.1.200806.004

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참고문헌

키워드

퇴직연금retirement pension퇴직연금지급보증제도확정급여형제도pension benefits guarantee systemdefined benefits plan
주제분류경영학

초록

확정급여형 퇴직연금제도의 퇴직급여지급보장에 대한 근로자퇴직급여보장법 규정으로 정부의 역할이 향후 예상되기에 지급보증에 있어 정부가 적극적으로 간여하는 미국의 PBGC와 영국의 PPF를 통해 시사점을 도출하고, 장기적으로 향후 우리나라에 유사한 지급보증체제를 구축함에 있어 유념할 사항을 체계적으로 규명하는 것이 본 논문의 목적이다. 지급보증제도가 제대로 기능을 수행하기 위해서는 퇴직연금회계제도의 정비, 연금재정의 검증체계 조정, 모럴해저드의 통제, 적립수준의 적절한 감독과 세제혜택의 부여, 미흡한 현행 재무건전성 조치의 개선, 리스크를 반영하고 독립성을 담보하는 요율체계의 운영, 투자리스크 관리를 위한 적절한 자산규제 및 정보수집체제 측면에 대한 고려와 준비가 앞으로 요망된다.

Abstract

The Employee Retirement Benefits Security Act of 2005 has a provision stipulating the role of government to guarantee the payment of retirement benefits from the defined benefit pension plan. In this context, this paper purports to examine developments and lessons of PBGC of the United States and PPF of the United Kingdom and to make several suggestions as to ways to introduce the similar pension benefit guarantee program in the future in Korea. In order for the guarantee program to function properly in the long run, various considerations and preparations are in order. In particular, required are the improvement of pension accounting system, fine tuning of pension funding framework, devices to control moral hazard, rules for securing adequate funding and provision of preferential tax treatment, improvement of current inadequate solvency-related supervisory regulation, independent rate-making mechanism reflecting risks of pension plans, adequate asset restriction to manage investment risk and construction of information base on investment activities of pension plans.

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퇴직연금제도의 문제점과 발전방향김원식보험연구원 · 보험금융연구2005 · 제16권 제1호퇴직연금제도의 재무건전성규제 비교분석류건식, 이경희보험연구원 · 보험금융연구2008 · 제19권 제1호퇴직연금 감독체계 개선방안에 관한 연구박희진한국리스크관리학회 · 리스크관리연구2019 · 제30권 제4호기금형 퇴직연금 도입의 쟁점 및 개선방안 검토: 가입자의 관점에서정창률한국사회정책학회 · 한국사회정책2018 · 제25권 제3호퇴직연금 기금운용의 규제 및 감독방안류건식, 이태열보험연구원 · 보험금융연구2003 · 제14권 제3호퇴직연금제도의 감독체계비교분석류건식, 이봉주한국리스크관리학회 · 리스크관리연구2007 · 제18권 제1호

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