退職金制度を巡る諸問題 : 一時金の年金化を中心に(経営,産業・経営における労働の諸問題)
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概要
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Whereas the retirement allowance system, together with the age limit system, has supported the lifetime employment system, its roles are forced to change along with the advancing average age of the population in recent years. Although its role to secure the livelihood of senior citizens after their retirement will survive, even this role will be played in a different manner. First, the financial burden of maintaining the traditional level of retirement allowances would prove too heavy on corporations, and they are coping with this problem by revising the method of calculating such allowances. Second, as corporations find it necessary to distribute the burden of payment and to secure the livelihood of retirees for a relatively long period, they are converting lumpsum allowances into pensions. However, since the funding sources of such payments mainly rest with the corporations and this circumstance makes it impossible to base the pension plans on a genuine insurance system, the change is obliged to take place in an anormal way. Thus the system of offering a choice between a lumpsum allowance and a pension is extensively adopted, and the reality is that the former is predominantly favored by the beneficiaries. This transitional situation is changing, though only slowly, toward greater use of pension plans, presumably because the role of corporate pensions to supplement public ones is taking on too great importance to be ignored.
- 日本大学の論文
- 1991-03-01
著者
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