Actuarial Review of Special Occupational Pension System in Korea

Actuarial Review of Special Occupational Pension System in Korea

윤석명 ; 문채봉 ; Mikko Juhani Sankala ; 양혜진 ; 이힘찬 ; 신화연 ; 박헌열

군인연금 ; 공무원연금 ; 사학연금 ; 재정평가
Publication Year
Korea Institute for Health and Social Affairs
While National Pension Scheme has conducted actuarial valuation every 5 years, the actuarial valuation of Special Occupational Pensions has not been delivered regularly although there have been growing needs for periodic valuation as the benefit expenditure increases and the cost of deficit financing grows. Therefore, this study examines the financial condition and stability of Special Occupational Pensions including Military Personnel Pension and Civil Servant Pension.
In order to analyze the finance of Special Occupational Pensions, the study examines the current financial status of each occupational pension, then conducts the financial projection of each scheme. The study also reviews the occupational pension system of Finland to examine how they have changed the occupational pension system in response to population aging.
The result of the study indicates that Special Occupation Pensions face the problem of financial sustainability in the long term, therefore it is necessary to develop a projection model to check the adequacy of benefit and examine the financial sustainability.
Table Of Contents
Abstract 1

요 약 3

제1장 서론 33

제2장 군인연금 재정분석 37
제1절 군인연금제도 연혁 37
제2절 군인연금 현황 39
제3절 군인연금 재정추계 개념 및 가정 43
제4절 군인연금 장기 재정 전망 46

제3장 공무원연금 재정분석 63
제1절 연구의 배경 및 목적 63
제2절 공무원연금의 기본구조와 재정방식 64
제3절 공무원연금 재정현황과 재정문제 발생요인 71
제4절 공무원연금 재정추계 및 연금충당부채평가 방법 74
제5절 공무원연금 재정전망과 향후과제 80

제4장 핀란드 특수직역연금과 특수직종연금의 발전과정 및 현황 87
제1절 서론 87
제2절 현황 88
제3절 역사적 발전과정 94
제4절 특수직역연금제도에 대한 최근 논의 104

제5장 요약 및 시사점 109

참고문헌 111

부록 121
[부록1] 2008년 공무원연금법 개정을 반영한 재정전망 121
[부록2] The historical development and the current situation of special occupational pension schemes in Finland 123
Local ID
Research Monographs 2012-26
KIHASA Research
Subject Classification
General social security > Social security financing
Income protection > Public pension
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