특수직역연금 가입자의 개인형퇴직연금(IRP) 도입을 위한 세제지원 방안 -국민연금 가입자와의 형평성을 중심으로-

Abstract

In light of the rapidly aging population, various post-retirement measures for the older generation have emerged. Such phenomenon, in the face of the nation turning “super-aged” and being increasingly concerned over its citizens’ prolonged lives after retirement, seeks to address the fact that, in general, the older generation lacks sufficient retirement savings. Recently, as early retirement followed by meager income becomes more common, it is crucial for the government as well as individuals to actively establish measures for securing guaranteed income. Thus, it seems important for individuals to be able to join pensions both public and private. The purpose of this study was to consider the feasibility of providing taxation support for Special Occupational Retirement Pension holders’ joining the Individual Retirement Pension (IRP) with their retirement benefits and other forms of one-time, retirement-related payments. Such consideration stemmed from an understanding that these payments do not serve their original purpose of guaranteeing economic security upon retiring and that converting such retirement benefits into a pension would contribute to improving the quality of life after retiring. For this to be possible, it seems necessary to incentivize Special Occupational Retirement Pension holders with taxation support to join the IRP. Second, Special Occupational Retirement Pension holders should be required to join the IRP and convert their severance pay into a pension so as to better plan their lives after retirement. Through this study, the authors sought to suggest the basis for the expansion of the social safety net as well as stable retirement by allowing Special Occupational Retirement Pension holders to construct a three-part pension plan comprised of public pension, private pension, and IRP. The significance of this study lies in recommending the invigoration of the IRP for the Special Occupational Retirement Pension holders as a means to popularize the abovementioned three-part pension plan made possible by the conversion of one-time, retirement-related payments into a pension. Aside from providing the government with the basic data required in the policy-making and legislative process, the study hopes to be of use to the pension authority, the taxation authorities, private pension operators, and financial institutions.