부산대학교 도서관

우리나라 미래 노후대비 안정성을 확보하기 위한 연금개혁 국면의 본격적 전개에 즈음하여 퇴직연금제도에 대한 전반적인 인식조사를 통해 퇴직연금제가 발전할 수 있는 방안을 모색하는 것이 요구되는 시점이다. 본 연구에서는 퇴직연금제도 활성화를 위해 필요한 정책, 퇴직급여제도 단일화 정책 필요성, 수급연령 이전 퇴직연금 해지 및 인출제한, 초단기 근로자의 퇴직급여제도 적용, 퇴직연금 연금화를 위한 정책, 퇴직연금 적립금 유지 장애 요인 등과 관련하여 가입자들의 퇴직연금제도에 대한 인식정도(고-중-저)에 따른 정책의 선호도와 인식의 차이에 대해 설문조사 결과를 토대로 연구하였다. 설문조사 대상자는 전국 만 29~69세 남녀 중 국민 연금 및 퇴직연금 가입자 1000명이었으며, 조사방법은 구조화된 설문지를 이용한 전화면접조사(CATI) 방식이 었고, 표본오차는 95% 신뢰수준에서 ± 3.10%p이다. 퇴직연금제도 활성화를 위해 ‘사용자에 대한 재정지원’, ‘퇴직급여제도 단일화’, ‘수급연령 이전 퇴직연금 해지 및 인출제한’, ‘초단기 근로자의 퇴직급여제도 적용’, ‘퇴직연금 연금화’ 등의 정책이 필요하다는 점에 대해 조사대상자들이 보통 이상의 지지를 보인다는 점은 주요 조사결과이다. 퇴직연금 연금화를 위한 정책으로 ‘연금수령 시 세제혜택 확대’, 퇴직연금 적립금유지 장애요인으로는 ‘적립금이 적어 노후 소득보장 실효성이 없음’이 가장 높은 응답률을 보였다. 각각의 항목에 대한 응답결과는 퇴직연금제도에 대한 인식 정도에 따라 차이가 있다는 것을 파악할 수 있었다. 본 연구결과의 정책적 시사점은 기존의 중도인출이나 수익률 문제가 제도 개선의 중요문제가 아닐 수 있으며, 퇴직금제를 점진적으로 축소시켜 급여제도 단일화나 연금화를 위한 세제지원 그리고 적립금보존정책의 필요성이 시급한 것으로 정책개발에 대한 함의를 도출하였다.
This study is a search for the ways to develop the retirement pension system through an overall awareness survey on the retirement pension system in the pension reform phase of Korea. Authors of this paper assessed public opinion about the policies to vitalize the retirement pension system, policies for the unification of the system, policies to restrict cancellation and withdrawal of the retirement pension before the retirement age, the application of the retirement benefit system for short-term workers, and the necessary policy for the retirement pension annuitization based on the results of the sampling survey. Especially factors that hindered the maintenance of retirement pension reserves were evaluated reflecting the effect of the degree of awareness (high-middle-low) of members of the retirement pension system. One of the main focus of the study was which policy was preferred by members of the pension system and how they recognize about potential policies. Main finding from the study was that more than average consent was observed among the respondents of the survey for necessary policies for the revitalization of the retirement pension system. Those policies are ‘financial support for employers', ‘need to unify the retirement benefit system', ‘restriction on cancellation and withdrawal of retirement pension before the retirement age', ‘application of the retirement benefit system for short-term workers' and ‘annuitization of retirement pensions'. Regarding the necessary policy for annuitization of the retirement pension, ‘expanding tax benefits upon receipt of pension’ was the most frequent response. And as a main obstacle against maintaining retirement pension reserves, ‘ineffectiveness of old-age income security due to low reserves’ was the most common response in the survey. Significant differences in response depending on the respondent’s degree of awareness of the retirement pension system were observed. In the survey 1,000 members of both of national pension system and retirement pension system within age range in between 29 and 69 were selected randomly according to stratified sampling. Method of the survey was CATI and sampling error was ±3.10% at the confidence level of 95% The policy implications of the results of this study are that the existing mid-term withdrawal or rate of return problems may not be important issues for system improvement, and that it is necessary to unify the benefit system by gradually reducing the severance pay system. In addition, the need for tax support for annuitization and reserve preservation policy was urgently needed, and implications for policy development were derived.