• 가족자원경영과 정책
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• 제11권2호
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• pp.1-19
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• 2007

The purpose of this study was to analyze the affecting factors on employed mens' retirement and reemployment decision making. The focus was on the process of employed mens' decision on retirement and their reemployment decision after retirement from present job. The major findings were as follows ; First, the employed men who had a retirement plan were having more household income, more household net asset, more savings and investment for elderly life, and more positive attitude toward retirement. Second, the major factors affecting on having retirement plan or not were employed mens' age, household income, expected income after retirement, savings and investment for elderly life, job, and attitude toward retirement. Third, the major affecting factors on expected retirement age were employed mens' age, health status, job security, and attitude toward retirement. Forth, the employed mens' reemployment decision was affected from their household income, expected income after retirement, pension ownership, and attitude toward retirement. From the findings, it can be concluded that the employed mens' age, economic status, and attitude toward retirement played a important role in the process of retirement and reemployment decision making.

• 가정과삶의질연구
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• 제27권1호
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• pp.1-16
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• 2009

Using the 2007 Fund Investors Survey, we investigated (1) the differences in economic status in terms of household income, consumption, saving, assets and debts, (2) the differences in financial management behavior, (3) and the differences in confidence in economic status after retirement between households conducting and not-conducting financial preparation for retirement. The major study findings were as follows. First, only 46.4% of the households were financially preparing for retirement. The levels of income, consumption, and saving were higher among households conducting financial preparation for retirement than among those not-conducting such financial preparation. Second, households conducting financial preparation for retirement had a relatively high propensity to save. Their financial asset portfolio had a higher weight in safety assets and investment assets than in retirement assets. Due to their lack of confidence in their economic status after retirement, their demand for financial preparation for retirement remained. Third, the households which did not conduct financial preparation for retirement tended to have a relatively heavy debt burden and not to implement general household financial management practices. Fourth, among the three-pillar retirement income system, the second pillar, of individual retirement account was not well established. Based on these results, various implications were suggested.

• 한국콘텐츠학회논문지
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• 제21권9호
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• pp.234-244
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• 2021

본 연구의 목적은 퇴직연금제도가 근로자들의 노후소득보장과 직무몰입에 미치는 영향을 알아보고 퇴직연금제도의 노후소득보장성과 직무몰입의 관계에서 기업복지만족도의 매개효과를 검증하는 것이다. 연구대상으로 2011년부터 퇴직연금제도를 실시하고 있는 국내 K기업 근로자를 선정하여 설문조사하였으며 최종 자료 403부를 SPSS 22.0을 사용하여 회귀분석, 단계적 회귀분석, 그리고 Sobel 검증으로 분석하였다. 분석결과는 다음과 같다. 첫째, 퇴직연금제도 노후소득보장성의 하위요인으로서 퇴직급여수급권보장과 소득대체율이 직무 몰입에 유의한 정(+)의 영향을 미쳤다. 둘째, 노후소득보장성의 하위요인으로서 소득대체율과 맞춤형노후설계가 기업복지만족도에 유의한 정(+)의 영향을 미쳤다. 셋째, 기업복지만족도는 직무몰입에 유의한 정(+)의 영향을 미쳤다. 넷째, 노후소득보장성의 하위요인인 소득대체율과 직무몰입의 관계를 기업복지만족도의 하위요인인 다양성과 수혜수준이 매개하는 것으로 나타났다. 이러한 연구 결과를 바탕으로 퇴직연금제도의 실시가 근로자의 직무몰입과 기업복지만족도를 높이며 기업의 조직 운영에도 중요하다는 점을 확인하였다.

• 가족자원경영과 정책
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• 제13권4호
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• pp.95-114
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• 2009

This study compared demographic, economic and career characteristics between a traditional retirement group and a gradual retirement group. From the 2005 Korean Retirement and Income Study (KReIS), 780 traditional retirees and 265 gradual retirees were selected. A t-test, chi-square test and logistic regression analyses were completed. The findings of this study were as follows: First, there are gender and age differences between the traditional retirement group and the gradual retirement group. The gradual retirement group has a high proportion of male workers and older workers compared to the traditional retirement group. Second, members of the traditional retirement group have more income, more assets and less debt than members of the gradual retirement group; therefore, their financial structure is comparatively stable. Third, there is a large percentage of blue-collar workers (e.g., technical service, repair, operatives) in the gradual retirement group. Members of the gradual retirement group had worked for a shorter period during their career and had a lower wage rate than members of the traditional retirement group. Finally, male workers who are in their 60s and 70s, who do not have a public transfer income but have a higher level of career income, and are older when they end their career, are less likely to retire gradually. As they also have a higher level of debt, the probability of these workers selecting a gradual retirement route is high.

• 가족자원경영과 정책
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• 제17권1호
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• pp.159-178
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• 2013

This study aims to evaluate the retirement income readiness of Korea, a country that-considering its high property asset ratio-is seeing an unprecedented rapid progression of graying. The result of analyzing 6,589 non-retired households in Statistics Korea's Survey of Household Finances (2011) is as follows. First, the Retirement Readiness Index, considering annual income and asset utilization income before including longevity risk, was 70.6. The index increased to 89.5 when utilizing real assets excluding houses and exceeded 100 when utilizing houses. Second, when designating 100 to be the life expectancy and taking into consideration longevity risk, there results were 52.5, 63.7, and 81.1, respectively. Third, since it is less likely for one to use all current financial assets as post-retirement income, the study reviewed the changes in the Retirement Readiness Index by applying three different levels of asset utilization ratios (50%, 75%, and 100%), which refer to the conversion ratios of current assets to retirement assets. This study is significant in that it considers longevity risk and applies asset utilization ratios in various ways, outside of the assumption that all current financial assets will be used as post-retirement income, to take a more realistic approach to retirement readiness.

• Journal of the Korean Data and Information Science Society
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• 제25권6호
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• pp.1315-1331
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• 2014

소득대체율은 은퇴 전 소득 대비 은퇴 후 소득이 어느 정도 인지를 나타내는 지표로써, 사회보장제도의 급여수준이나 노후대비소득의 적정성을 논할 때 매우 유용하게 사용된다. 기존 연구들은 소득대체율 개념을 통해 은퇴시점이나 특정 은퇴기간의 은퇴소득을 진단하고 있다. 본 연구에서는 생애에 초점을 두고 생존기간에 따라 소득대체율이 어떻게 변화하는지 살펴보았으며, 생존기간에 따른 소득대체율을 하나의 지표 값으로 나타내어 분석하였다. 이를 생애소득대체율로 명명하였으며, 분석결과 3대 연금에 모두 20년 가입 시 남자의 생애소득대체율은 38.3%, 여자의 생애소득대체율은 41.1%로 예상된다.

• 경영과정보연구
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• 제36권1호
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• pp.215-232
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• 2017

[연구목적] 본 연구의 목적은 2012년부터 2016년까지 개정된 연금소득 및 퇴직소득 세제의 문제점을 지적하고 이에 대한 합리적 개선방안에 제시하는 것이다. [연구방법] 본 연구는 연금소득과 퇴직소득의 세법 개정에 대하여 문헌조사를 수행하였으며 퇴직소득의 경우 여러 사례별 세부담의 차이점을 확인하기 위하여 계산 사례를 제시하여 그 효과를 분석하였다. [연구결과] 현행 퇴직소득세제와 같이 근무한 연도에 따라 일괄적으로 과세표준에 5배수 또는 12배수를 적용하는 방법보다는 퇴사시의 근속연수에 따라 차등적인 배수 규정을 적용할 필요가 있다. 또한 연금의 부득이한 일시수령 요건을 완화하여 연금소득의 융통성을 부여 하여야 한다. 아울러 사적연금의 분리과세 기준액도 월 100만원에 해당하는 연간 1,200만원은 과소한 면이 있으므로 이에 대한 확대가 필요한 상황이다. 뿐만 아니라 IRP의 해지 시 그 해지 사유에 따라 연금소득의 부득이한 수령과 준하는 예외사유를 허용해야 할 것이다. 마지막으로 IRP 추가 납입에 대한 세제혜택의 연간 한도를 현행 700만원보다 큰 폭으로 증가시켜서 IRP 추가 납입을 가속화하는데 도움을 주어야 한다. [연구의 시사점] 본 연구에서의 개선방안은 향후 과세당국이나 연금공단, 그리고 퇴직연금사업자 등에게 퇴직소득 및 연금소득 제도를 제 개정하는 데에 시사점을 제공할 것으로 보이며, 관련 부처의 정책 대안 수립과 입법 과정상에서 참고자료로 활용하는데 도움이 될 것으로 기대한다.

• 한국생활과학회지
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• 제22권1호
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• pp.117-129
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• 2013

The purpose of this study is to examine the factors affecting on CRPI (capability of retirement planning and implementing) and to identify the critical point of financial factors to increase CRPI. 908 Korean individuals' data were used for descriptive statistics, t-test, F-test, and Generalized Linear Mixed Model Analysis. As a result, CRPI was influenced by attitude toward retirement planning, gender, income, and propensity to save. Some mid-group did not make a significant difference in CRPI compared to the lower-group. Men were more capable at CRPI than women in terms of sense of independence and getting a consulting service. Most consumers appear to have difficulty in calculating their retirement fund. People who have income over 3,000,000 won have dramatically greater CRPI than people who have income under 3,000,000 won. And people who have saving ratio over 23% have significantly greater CRPI than people who have propensity to save under 23%. The monthly income 3,000,000 won and propensity to save 23% were considered as critical points related to CRPI.

• 대한가정학회지
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• 제39권1호
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• pp.39-51
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• 2001

This study was to examine the effects of economic, social, psychological, and marital resources on the relationship between retirement related stress and life satisfaction among the retired husbands and their wives. Economic resources included actual income, the amount of reduced income after retirement, and perceived adequacy of income, while social resources consisted of the supports from children, relatives, friends and neighbors. Psychological resources constituted sense of mastery and marital resource was measured by the emotional supports from the spouse. Data from 178 couples in Seoul revealed that retirees and their spouse perceived retirement as a very stressful extent, with husbands viewing their retirement as more stressful than their wives. The retirement related stress was found to be the most significant predictor on the life satisfaction of the couples. For retired husbands, life satisfaction was closely associated to sense of mastery and supports from children and relatives. The health status, perceived adequacy of income, sense of mastery, and supports from children and relatives were related to life satisfaction for wives. Therefore, the effects of personal resources on life satisfaction were smarter than that of retirement related stress for both retired husbands and their wives. Along with discussions, implications for retirement education and suggestions for future study are provided.

• 한국노년학
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• 제40권4호
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• pp.639-657
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• 2020

본 연구는 제7차 국민노후보장패널자료를 사용하여 노후준비에 대한 개인별 책임인식 차이가 경제적 노후준비에 미치는 영향을 소득수준에 따른 조절효과를 통해 분석하였다. 연구방법으로는 기술통계분석과 소득수준의 조절효과 분석을 위한 위계적 다중로지스틱 회귀분석(Hierarchical Multiple Logistic Regression Analysis)방법을 사용하였다. 1단계 모형에서는 통제변수와 독립변수인 '노후준비 책임인식'변수를, 2단계에선 조절변수인 '소득·욕구비율(INR)'을, 3단계에서는 독립변수와 조절변수를 조합한 '상호작용항'을 순차적으로 투입하여 분석하였다. 총 분석대상자는 3,869명으로 평균 연령은 58.9세였고, 남성이 전체의 55.3%를 차지하였다. 경제적 노후준비를 하고 있다고 응답한 경우는 전체의 35.8%에 불과하였으며, 준비하고 있지 않다고 응답한 경우가 64.2%로 약 2배 차이를 보였다. 주요 연구 분석 결과, 첫째, 노후준비에 대한 주된 역할이 타인이 아닌 자기 자신에게 있다고 응답하는 비율이 상대적으로 높게 나타났다. 본 연구에서 응답자 중 65%가 노후대책마련 책임이 자기 본인에게 있다고 응답하였는데, 이는 유럽의 37%보다도 높은 수치였다. 둘째, 노후준비에 대한 책임이 자기 자신에게 있다고 응답한 사람은 외부에 있다고 응답한 사람보다 경제적 노후준비를 하고 있는 경향을 보였다. 셋째, 소득수준은 노후준비에 대한 책임인식이 경제적 노후준비에 미치는 영향에 부(-)의 조절효과(moderating effect)를 보였다. 넷째, 소득수준이 증가할수록, 학력수준이 높을수록 경제적 노후준비를 하는 경향이 증가하고 있어 저소득·저학력학층은 고소득·고학력층에 비해 경제적 노후준비를 적게 하는 경향을 보였다. 따라서 본 연구에서는 노후준비에 대한 자신의 책임의식이 높더라도 소득이 낮아 경제적 노후준비에 어려움을 경험하는 저소득·저학력층을 위한 다양한 실천적·정책적 방안을 제시하고 있다.