퇴직연금제도에 대한 조세지원방안

The employer’s retirement pay security law had been proclaimed in January, 2005 and retirement pension system was enforced from December of 2005. The existing Korean tax system related to retirement pension isn’t enough to improve the establishment of retirement pension, contrary to expectations. Thus, comparing Korean taxation system of retirement pension and the developed countries’ system, this study had divided four stages such as the contribution stage, the receipt stage, the tax support, and the eligibility requisites, and then it suggested the tax support for a successful performance of retirement pension system. The details are as follows. Firstly, the additional income deduction should be brought in, to allow worker’s defined benefit retirement pension. Secondly, the limits of income deduction that workers share from the defined contribution retirement pension and individual retirement account should be increased in gradual intervals. Thirdly, the income deduction of the retirement grants from the retirement grants system need to be reduced. Fourthly, the pension income, which is similar in subsequent installment, should be applied the same level of the earned income deduction. Lastly, the reserve level should be increased to the 100% reserve to guarantee the financial health.