韓国における企業規模間福祉格差に関する考察 : 社内勤労福祉基金制度との関連を中心に

概要

論文の詳細を見る
This paper analyzes the relationship between corporate welfare and changes in the fund system of employee welfare societies. The employee welfare fund system, which is the core institution of corporate welfare in Korea, is one of the main causes of disparity welfare among scales of companies. Our analysis clarifies two aspects of this problem. First, since the employee welfare fund system was enacted in 1992, the introduction of a welfare fund for employees has steadily grown, especially in large companies with surplus funds, and has become the main cause of the disparity among the scale of welfare. Second, a fairness problem lies in the tax benefits of employee welfare fund system. Less than 7-8% of all workers receive them from employee welfare fund system. However, the amount of government expenditure to reduce the tax for the companies joining this fund, 142.5 billion won in 2006, is equal to 19.5% of the total budget for the Ministry of Labor and is aggravating the fairness between large and small companies.
2013-06-30