급여아웃소싱의 결정요인과 효과성

Payroll outsourcing, a field of human resource outsourcing, has shown high growth recently. Payroll outsourcing, which has developed around the U.S. and Europe, is spreading to global regions including China. As important as the importance of payroll outsourcing, academic research on it began in the late 1990s, mainly in western countries, but domestic research remains very early stage. In particular, empirical research is almost absent. The purpose of this study was to examine the determinants of payroll outsourcing and the effectiveness of payroll outsourcing. In this study, we collected and analyzed 62 data that were entrusted with payroll outsourcing service. The results of the analysis are as follows. First, there was a significant negative relationship between the competence of HR department and the degree of payroll outsourcing. Second, there was a significant positive relationship between the degree of human resource outsourcing excluding payroll and the degree of payroll outsourcing. Finally, there was a significant positive relationship between the degree of payroll outsourcing and the effectiveness of payroll outsourcing. The empirical results suggest that organizations with relatively low HR expertise tend to introduce more payroll outsourcing, and if payroll outsourcing is expanded to the overall payroll management, the effect of payroll outsourcing becomes higher.