군인연금에 관한 연구 : 피용자간 형평성을 중심으로

Abstract

This study compared and analyzed equity as an employee of private workers and soldiers by comparing and analyzing four factors: contribution, salary level, supply and demand stability, and intergenerational transfer, and suggested the direction of military pension reform. As a result of the analysis, soldiers with a short retirement age receive a lifetime income of 77.4% compared to workers in public institutions. Contributions are paid by soldiers by 1.7% to 3.0% more than by private workers, but the government has paid only 10.4% or less, much less than the 18.65% paid by companies. In particular, in the past, the government paid retirement benefits and accident compensation benefits for soldiers from the Military Pension Fund without an appropriate financial burden, resulting in a lack of reserves and national treasury preservation. While private workers' retirement pensions were required to secure the stability of payments by requiring outside accumulation, military retirement pensions were exposed to political risks, raising anxiety about the reduction of retirement pensions. On the other hand, inadequate government burdens and pension valuation have increased the burden on current-generation soldiers and future-generation citizens. When presenting a reform direction to solve this problem, in the short term, the national burden should be raised to the level of private companies and accumulated as a retirement benefit allowance to solve payment stability and intergenerational problems. In the long run, the salary of soldiers delayed by retirement benefits should be raised to the level of public institutions, and equity should be matched by applying the same retirement benefits and social security system as private workers. Fundamentally, the issue of population aging will be dealt with by activating the extension of the retirement age or re-employment of reserves.