국민연금의 도시지역확대 시행후 문제점과 개선방안

Abstract

[한글]

[영문]In Korea national pension system was started with participants of the business' place over 10 persons in 1988, applied extensively up to urban region in 1999. So the time total national pension was opened and developed remarkly for a short period, but the various problems were exposed.

The problems of national pension were indicated that more than a half of a participants in urban region remained the exceptional persons of payment and about a million persons did not report. The problem of low income declaration provoked the equity between participants of the business' place and the local. Decline of pension for the supply-demander of new pension took place owing to decline of average income in 1999 rather than in 1998.

To settle the current national pension system, the exceptional persons of payment must be cleared up and equity among participants should be reconsidered. Therefore the exceptional persons of payment with income materials should be reduced from administative efforts such as constructing of income information infra, and the range for exception of payment and concept of income activities should be reestablished for the persons without income materials. Also students, prisoners and missing persons should be excluded in subject of application, regarding as an impossible payment person, and the age of application should be upward readjusted from existing 23 years upto 27 years, employment age.

In addition, to solve the equity problem between participants the tax system should be fundermantally reformed, and introduced the due system based on the estimated income. To develop the model of the rational estimated income, the types of business should be in detail classified from existing 110 items over 850 items, and specified and imposed authoritatively on the types of business and region as if reporting the subaverage. Income of renting and banking, if estates are above a given level, should be also imposed. It is valid that the A value is alloted by the amount of average income per month for 3∼5 years instead of the amount of average income based on end of former years.

As a result this study suggest that the ways of clearing up the exceptional persons of payment, imposing authoritatively the insurance bill, and alloting the A value should be reflected on the policy of national pension system.