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.
- 공무원연금 등 직역연금 재정평가와 정책현안 분석(Actuarial review of special occupational pension system in Korea)
- 윤석명; 문채봉; Sankala, Mikko Juhani; 양혜진; 이힘찬; 박헌열
공무원연금 등 직역연금 재정평가와 정책현안 분석(Actuarial review of special occupational pension system in Korea)
군인연금과 노르딕 모델을 중심으로
서울 : 한국보건사회연구원
|Series Title; No||연구보고서 / 2012-26|
|Subject Country||South Korea(Asia and Pacific)|
|Subject||Social Development < Social Welfare|