직업생활과 가정생활의 양립지원을 위한 법제연구 - 양육기의 아동수당제도의 도입방안을 중심으로 -

In order to balance Work and family life in harmony, above all, long-term and stable supply of labor should be the premise. But Korea is already getting into the low birth rate and aging society, this phenomenon is expected to be even more intensified. In particular, the low birth rate resulted in a reduction in consumption which led to labor shortages and a shrinking economy, the economic downturn has reduced tax revenues and the disposal of welfare policy inevitably becomes the front reconsideration. Therefore, in order to address these issues the national system for ensuring the birth and raising, namely, firstly childbirth and parenting burden should be reduced, secondly the balance of work and family life are in place and activated, and the third improving long time work culture and men's active participation is a prerequisite to parenting. Thus, the system for balancing work and family life may be different, but to solve the problems of Korea's low birth rate and aging population policy as an alternative, the child allowance system under illumination as an alternative policy was investigated.* “This work was supported by the National Research Foundation of Korea Grant funded by the Korean Government(NRF-2012S1A5B5A07037226).” For this reason, in this study, life and family life for the harmonious coexistence of income security for families raising children with the introduction of the allowance system should operate and looked at how to set up, and the contents are as follows:First, the child allowance is a salary system which is the cost of raising children and assistance in educating the family is to be paid. And this child allowance system is a child care allowance system of income support for families, protect and foster the healthy children (Realization of children's welfare rights), the purpose of securing the future of the labor force in the direction of be introduced to meet. Second, the provision of child allowances in relation to the target age requirement is basically the cost of rearing the child's age-whether one takes the situation of individual elements and optional elements should be determined by considering at the same time. Thus, under the age of 18 on the Child Welfare Act regulations and taking into account the country's financial burden, step-by-step plan to expand the age should be considered. Third, whether how to determine the application of child benefit or not is philosophy about child benefit simultaneously in terms of the legislation at issue in the matter. Therefore, all children allowance would support the view that social support should be paid from the first child. And population policies and family support from the point of view of a child, then the second must be paid. The view that preferential treatment should be home raising children, then all children allowance must be paid from the third baby. Fourth, the child allowance system should not be considered the income requirements. Howeve, in the process of the introduction of universalist child allowance problem that may occur, such as the difficulty of the financial burden it is desirable that the financial burden should be easing based on income limits based on age rather than mitigate part of the schedule. Fifth, the payment of child allowance levels, including at least the minimum wage and the average wage should be determined taking into account and should be paid in the image. Finally, the child tax allowance to be financed, whether it gets into the social insurance policy or a national consensus on the issue of choice. Thus, the current government of our country given the financial power of the central government at the expense of principle, it is carried out in terms of ensuring national solidarity desirable.