근로자퇴직급여보장법상 퇴직급여

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Korea's Employee Retirement Benefit Security Act is classified as retirement pay(retirement lump sum) and retirement pension.

since the mid-1990s many companies have introduced the annual salary that values performance and achievement of employee. Many companies have adopted retirement allowance divided by the settlement system of the middle.

As synthesis of the negative essential nature and partly paid, many legal disputes occurred and beside, Court precedents have been accumulated in.

However, this legal dispute is expected to be reduced due to revision of the Employee Retirement Benefit Security Act that retirement payment requirements have been enhanced by being limited to the intermediate settlement.

However, 40 years elapsed since the introduction of the retirement allowance system in 1961, the rapidly changing society and economic conditions have become a burden to users and have been not helpful for workers. Retirement pension system is introduced due to finance the retirement income loss and the lack of guaranteed entitlement of retirement allowance, such as financial management and personnel management as the cause of the restriction.

An amendment to the Employee Retirement Benefit Security Act takes effect from July 2012 and is activated by three reasons. First, Retirement pension system for new plants would be required to introduce. Second, Per subscriber becomes possible multiple choice of retirement pension system. Third, Requirement for interim settlement of retirement allowance is enhanced.

Retirement pension system is required sustained efforts for activation and improvement because The retirement pension system is the most efficient way to solve premature exhaustion of retirement allowance due to preparing for low fertility and aging society, lack of entitlement to retirement allowance system, the frequent turn over, interim settlement.
Alternative Title
Retirement Benefit in the Employee Retirement Benefit Security Act
Alternative Author(s)
Kim, Hyung Jin
일반대학원 법학과
Awarded Date
Table Of Contents
目 次


제 1 장 서 론 1
제 1 절 연구의 배경과 목적 1
제 2 절 연구의 구성 3

제 2 장 퇴직일시금 4
제 1 절 퇴직금제도의 발전과정 4
제 2 절 현행 퇴직일시금에 대한 이해 6
1. 퇴직금의 의의 및 법적성질 6
2. 퇴직금 지급대상 11
3. 퇴직금의 액 12
4. 퇴직금 중간정산 13
5. 퇴직금 차등제도 금지 14
6. 퇴직금의 지급 14
7. 퇴직금 채권의 시효 15
제 3 절 퇴직금 분할지급에 대한 법적쟁점 15
1. 문제의 소재 15
2. 종전 대법원 판례 하에서의 해석 16
3. 2010년 대법원 전원합의체 판결 19
4. 관련판례와 학설 28
5. 평석 32

제 3 장 퇴직연금 35
제 1 절 퇴직연금의 도입배경 35
1. 인구고령화와 노후소득보장 35
2. 기존 퇴직금제도의 문제점 36
제 2 절 퇴직연금에 대한 이해 38
1. 퇴직연금제도의 의의 38
2. 퇴직연금제도의 법적성질 39
3. 퇴직연금제도의 급여 유형 42
4. 퇴직연금제도의 설정 45
5. 퇴직연금제도의 운영 45
6. 퇴직연금의 수급 46
7. 퇴직연금제도의 폐지 ․ 중단 46
제 3 절 퇴직연금제도의 현황 47
1. 퇴직연금 가입근로자 현황 47
2. 퇴직연금 도입 사업장 현황 48
3. 퇴직연금 적립금 현황 49
제 4 절 2011년 근로자퇴직급여보장법 개정의 배경과 내용 50
1. 개정배경 50
2. 개정내용 51
제 5 절 개정안의 기대효과와 개선방안 54
1. 근로자측 기대효과 54
2. 사용자측 기대효과 55
3. 개정안의 개선방안 57

제 4 장 결 론 63

▣ 參 考 文 獻 ▣
김형진. (2011). 근로자퇴직급여보장법상 퇴직급여.
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