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KMID : 1124020090250020001
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Korean Social Security Studies
2009 Volume.25 No. 2 p.1 ~ p.28
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Determinants of National Pension Contribution Evasion by Self-employed People
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Kim Sang-Jhin
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Abstract
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This study examined the determinants of Korean self-employed person’s contribution evasion on National Pension System. First, this study induced three types of public pension contribution evasion from the expected utility theory, prospect theory, behavior theory and policy non-compliance theory: contribution evasion by utility consideration, contribution evasion by financial strain, and contribution evasion by negative attitude. Second, this study analyzed causal relations between socio-demographic characteristics of self-employed persons and contribution compliance(or evasion) on public pension. Data for analysis came from the ‘Korean welfare panel study 2007(the 2nd Wave)’, collected by the Korean Institute of Health and Social Affairs. With five socio-demographic characteristics(age, sex, disposable income, education, urban/rural area) as independent variables, logistic regression and multinomial analysis using SPSS, yielded some significant results as follows. 1) More thant half(53%) of low income self-employed persons in Korea had propensity of contribution evasion on National Pension System. 2) Younger age, female, low disposable income, and low education were statistically significant factors affecting self-employed person’s contribution evading act on public pension. 3) Low income self-employed persons mostly evaded insurance tax as the type of contribution evasion by financial strain, while relatively higher income self-employed persons did as the type of contrubution evasion by utility consideration. 4) Female self-employed persons widely evaded contribution on public pension, with the type of contribution evasion by utilyty consideration rather than by financial strain, or negative attitude.
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KEYWORD
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Self-employed, Working poor, Social security, National pension, Contribution compliance, Contribution evasion
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