내지2도작업 - PDF 무료 다운로드

2007. 12

CONTENTS

퇴직연금제도 도입 운영 매뉴얼 고령화 사회와 퇴직연금제도 Ⅰ. 사회 경제적 환경의 변화 Ⅱ. 기존 퇴직금제도의 문제점 Ⅲ. 퇴직연금제도의 도입 필요성

Ⅱ. 기존 퇴직금제도의 문제점 그렇다면 과연 기존의 퇴직금 제도가 노후의 핵심적인 수입원으로서의 역할을 다하고 있는지 살펴보기로 하자 3 퇴직금의 수급권 보장 미흡 퇴직금이 노후 생활 자금 본연의 역할을 하기 위해서는 퇴직금에 대한 근로자의 수급권이 보장되어야 한다는 것이 기본적인 전제조건이다. 퇴직금제도에서는 퇴직 금을 지불하지 않은 사용자에 대해 3년 이하의 징역 또는 2천만원 이하의 벌금에 처하도록 하고 있다. 그러나 현실적으로 퇴직금을 지급하기 위한 재원이 별도로 적립 되어 있지 않고 기업의 운영 경비 등으로 이용되는 경우가 많기 때문에, 기업이 갑자기 도산하는 경우에는 퇴직금을 전액 지급받지 못하고 체불되는 사례가 빈번하다. 3680억 3620억 3620억 1,700억 2003년 4 2004년 2005년 2006년 잦은 이직과 중간정산으로 퇴직금을 생활자금으로 소진 통계청 조사 결과, 우리나라 근로자들의 평균 근속연수는 5.9년에 불과하다. 또한 근무 실적에 따라 급여를 지급받는 연봉제가 확산되고 정기적으로 퇴직금 중간정산을 4 제1장 고령화 사화와 퇴직연금제도

퇴직연금제도 도입 운영 매뉴얼 퇴직연금제도의 장점 Ⅰ. 퇴직연금제도의 기본성격 Ⅱ. 근로자 측의 장점 Ⅲ. 사용자 측의 장점

퇴직연금제도 도입 운영 매뉴얼 퇴직연금제도의 주요내용 Ⅰ. 퇴직급여제도 설정 및 변경 Ⅱ. 퇴직연금규약의 작성 및 신고 Ⅲ. 퇴직연금사업자의 역할 및 책무 Ⅳ. 사용자의 책무 Ⅴ. 개인퇴직계좌 Ⅵ. 퇴직연금 폐지 중단시의 처리

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퇴직연금제도 도입 운영 매뉴얼 퇴직연금제도 도입 절차 Ⅰ. 도입 준비 단계 Ⅱ. 제도 선정 단계 Ⅲ. 제도 설계 단계

퇴직연금제도 도입 운영 매뉴얼 퇴직연금 적립금의 적정 운영 Ⅰ. 퇴직연금 적립금 운용 개요 Ⅱ. 투자대상 금융상품 Ⅲ. 투자의 기본원칙 Ⅳ. 퇴직연금 적립금의 투자전략 Ⅴ. 제도 유형별 투자전략

참고자료 3. 퇴직연금제도 회계처리 방법 Ⅰ. 회계의 기본원리 Ⅱ. 현행 퇴직금 제도의 회계처리 Ⅲ. 퇴직연금 제도의 회계처리

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