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KMID : 1001320220490020133
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Social Welfare Policy
2022 Volume.49 No. 2 p.133 ~ p.161
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Future Tasks on the Integration of Entitlement and Collection in the Social Insurance Schemes
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Kim Hye-Jin
Moon Hyun-Gyung
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Abstract
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Focusing on the principle of institutional congruence, this study aims to identify future challenges that have to be resolved as a priority for the integration of entitlement and collection in the social insurance schemes of Korea. The study briefly examines the historical process of efforts to seek the integration and its theoretical discussions, while reviewing the cases of Germany, Japan, the United Kingdom and the United States ? countries where a single public organization is/was in charge of the entitlement and collection. Based upon the aforementioned aspects, this study suggests a number of future tasks to effectively unify the entitlement and collection functions into a single public agency. They can be divided into two dimensions ? external and internal tasks. On one hand, external challenges are as follows. First, it is necessary to consider whether integrating the entitlement and collection automatically leads to a significant reduction in coverage gap, given both the unique features of the labor market and a difficulty in monitoring actual income. Second, there are several differences between the contribution base in the social insurance schemes and the actual income reported through Real-Time Information. Third, it is crucial to explore whether the public are ready to consider social insurance contributions as taxes, before discussing the integration of the entitlement and collection into the National Tax Service. On the other hand, internal tasks are as follows. First, in-depth discussions are required over how each scheme’s entitlement and collection could be harmoniously integrated. Second, it is necessary to take the different objectives of each insurance scheme into consideration since the integration itself does not necessarily contribute to achieving them. In particular, this study recommends meticulous discussions over how the National Pension Scheme can be compatible with the integration.
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KEYWORD
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Entitlement and Collection, Integration of the Entitlement and Collection in the Social Insurance Schemes, Contributions and Taxes
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