• KDI Journal of Economic Policy
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• 제33권2호
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• pp.111-143
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• 2011

고용창출효과를 제고하기 위해서 노동 수요 측면의 임금보조를 현행 세액공제 방식에서 사회보험료감면 방식으로 대체해야 한다는 주장이 지속적으로 제기되고 있는 상황에서, 본 연구는 이론분석을 통해 이러한 주장의 타당성을 과학적으로 검증하기 위해 수행되었다. 분석 결과, 사회보험료감면 방식의 우월 여부는 사회보험 사각지대 존재 여부에 따라 다르게 나타나는데, 사각지대가 존재하지 않는 경우 사회보험료감면 방식이 고용창출 측면에서 세액공제 방식보다 우월하나, 사각지대가 존재하는 경우에는 사회보험료감면 방식의 우월성이 보장될 수 없다. 따라서 사회보험료감면 방식의 우월성을 구현하기 위해서는 사회보험 사각지대를 최소화함으로써 모든 기업이 임금보조 혜택을 받을 수 있는 토대를 마련하는 것이 긴요하다. 또한 기업별 고용여건(임금수준, 고용반응도 등)을 고려하여 감면비율을 차등적용함으로써 고용창출효과 극대화를 도모할 필요가 있다.

• Safety and Health at Work
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• 제11권4호
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• pp.418-424
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• 2020

Background: According to the previous studies, the work-related accident rate decreased in Korea after the introduction of occupational health and safety management system (OHSMS), but there were several disasters in Korea such as subway worker's death at Guui station in 2016 and the Taean thermal power plant accident in 2018, which escalated the social demand for safety. In 2018, OHSMS became an international standard, as ISO45001 was announced. Methods: A survey was conducted to research the implementation status of OHSMS and changes in people's perception, and the results were compared with those of a past survey. Results: Enhanced social demand and various stakeholders' (not only buyer) needs, and social responsibility are perceived as the motivation for the introduction of OHSMS rather than legal compliance or customer demand. In the questionnaire about problems with the implementation of OHSMS, the factors with higher response rate in 2018 than 2004 were "excessive cost" and "complicated documentation management." In the questionnaire about how to promote OHSMS in organizations, most people answered "reduction of workers' compensation insurance rate" in 2004, but most people answered "exemption from health and safety supervision" in 2018. Conclusion: For the effective implementation of ISO45001, emphasis is placed on social demand, training to recognize health and safety as a part of management, and the reduction of certification and consulting costs to promote the introduction of OHSMS. Incentives such as insurance premium cuts and exemptions from health and safety supervision are needed.