호주의 퇴직연금 슈퍼애뉴에이션 제도에 관한 고찰

The purpose of this study is to investigate Korean retirement pension plans in order to reduce longevity risk in real life. The bible is mentioning an unjust servant as a metaphor to recognize wisdom of preparing for the future. Therefore, it is worthwhile to apply this scripture to this study. Recently, developed countries have started reducing public pensions through reforms of pension system while activating private pension systems. However, there is still a problem of choosing either voluntary or compulsory enrollment in this private pension scheme. In Australia, compulsory enrollment for superannuation guarantee is contributing to not only retirement income security but also development of the national asset operation. This paper attempts to deduce the implications on Korean superannuation guarantee by studying this differentiated Australian pension system. The main features of the Australian system could be summarized as following: 1) a fund preservation device of the compulsory superannuation guarantee system, 2) an establishment of retirement income security retaining income replacement rate, 3) tax exemption of retirement pensions and 4) an enormous ripple effect on financial industry. In Korea, provision of these institutional strategies is expected to largely contribute to activation of the superannuation guarantee. In the bible, Luke says “Suppose one of you wants to build a tower, will he not first sit down and estimate the costs to see if he has enough money to complete it?” As this, it is advisable to calculate the living costs and prepare pension plans based on our life expectancy.