소상공인 종사직원의 사회보험 가입 제고를 위한 세제개선방안

Abstract

This study investigates how to revise taxation to improve social insurance application of small business employees. As current individual income taxation is prone to lead labor costs of small business employees to be underreported, social insurance premiums, proportionate to those costs, also have such problems irregardless of tax report types of each small business. Consequent loopholes of social insurance imposing system are not effectively resolved by adoption of the earned income tax credit because of unreliable tax data collected through the tax report system. Furthermore, regardless of increased tax payments, commission fees for social insurance reporting and aggravated labor costs are to in tandem extend those loopholes. Based on analysis of this study, practical suggestions of this study are presented as below. First, negative attitude of the taxing authorities, as well as restriction on tax data collection, should be improved favorably for those collected data to be made use of for expansion of social insurance. Second, range of requirable tax data of the social insurance authorities should be specifically defined in related regualtions. Finally, “whistle-blowing” for uninsured employees should be encouraged under the promise of covering the arrears of social insurance premium, recognition of both small business employers and employees should be strengthened for the need for social insurance, and adoption of an object tax as well as increase in benefits deserve consideration.