종교인의 노후소득보장에 관한 연구

Abstract

The National Pension Service classifies religious persons as a person exempt from payment of pension contributions, based on reasons that they have difficulty in maintaining basic livelihood. In other words, religious persons have been exempt from the pension payment by applying for payment exemption because their income generated from providing religious services is not classified as earned income or business income under the Income Tax Act. As they do not join the National Pension that is open to the Korean nationals, this causes difficulties in securing income of the religious persons after retirement. However, the Income Tax Act was amended, recently. Among the incomes under the Income Tax Act, income of religious persons is classified as other incomes, so the religious person should pay taxes from January 1, 2018. Imposing taxes to religious persons means that the religious persons are recognized as having incomes and they also have capabilities to pay the National Pension premiums. At this juncture, it is necessary to discuss the joining of the national pension program by the religious persons. In fact, the three major religions in Korea–Protestantism, Buddhism, and Catholicism- are maintaining their own systems to secure income of religious persons after retirement. In the Protestantism, each religious body is operating its own pension system. In the Buddhism, the Jogye Order, the largest order, formulated so called “the Act on the Welfare for Buddhist Monks.” Under this Act, the premiums of the National Pension, the National health Insurance, and the Long Term Care Insurance are paid jointly by the order and a parish. Catholic churches determined to pay income taxes since March, 1994 and the National Pension contributions are withheld from income. However, the existing systems to secure incomes of religious persons after retirement in each religious body are facing limitations. It is necessary to take measures to improve such systems. Even, some religious persons do not receive any benefit of such systems, emerging as a serious problem. In this regard, this study compares and analyzes the existing systems to secure incomes of religious persons after retirement in the major religions, finds weak points and proposes measures to improve them.