사내근로복지기금제도 개선방안 연구

The Employee Welfare Fund System is a representative corporate welfare system in which an employer contributes a portion of profits to establish an independent legal entity, thereby supporting the stability of workers' livelihoods and promoting their welfare. Recently, interest in the Employee Welfare Fund has been growing due to the Supreme Court ruling regarding the taxation of welfare points. This study aims to review the problems of the current Employee Welfare Fund System and examine improvement measures to promote workers' welfare and revitalize the system. For the advancement of the system, it is urgent to improve the problems revealed in its operation. First, it is necessary to establish separate accounting rules to prevent practical confusion caused by the lack of accounting standards specialized for the fund entity. Second, since strict grounds for dissolution—limited to cases such as business closure—discourage the establishment of the fund, regulations should be relaxed, such as allowing dissolution according to the articles of incorporation, provided that the abuse of residual assets is prevented. Third, it is necessary to ease restrictions on the usage limit and purpose of basic assets so that accumulated funds can be utilized flexibly for various welfare needs in addition to the loan business. Continuous efforts are needed to identify and improve actual operational problems so that the Employee Welfare Fund can establish itself as a sustainable welfare model beneficial to both the company and workers.