퇴직연금 적용방식 개선 방안 연구: 노후소득보장 체계와의 조화를 고려하여

This study aims to examine how the Korean occupational pension should expand coverage in considering overall old age income security in Korea. The Western countries have the different strategies to expand coverage in occupational pension: mandatory, voluntary or quasi-mandatory membership. After the two pension reforms in Korea which reduced income replacement ratio so significantly, it is necessary to expand coverage in the Korean occupational pension to strengthening old age income. Voluntary membership has limitation because it cannot increase the coverage so significantly and quasi-mandatory membership does not match with the Korean socio-economic situations. Although many western countries have been reluctant to introduce mandatory membership because it needs a lot of cost but, we will not have much burden about mandatory occupational pension because we have the institutional legacy called as a lump-sum retirement allowances. However, mandatory membership is not enough for strengthening old age income security and, it is necessary to introduce the different measures such as regulations for the sake of it’s effectiveness.