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KMID : 1124020180340030167
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Korean Social Security Studies
2018 Volume.34 No. 3 p.167 ~ p.194
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Expansion of health insurance premiums on the housing rental income and housing-related imputed incomes
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Tchoe Byong-Ho
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Abstract
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The biggest controversy in the current national health insurance imposition system lies in the imposition of excessive insurance premiums on homeowners and rent tenants. In the course of reorganizing the system of health insurance premiums toward the income-oriented imposing scheme, this paper examined the method of imposing premium on the housing rental incomes or housing-related imputed incomes. Although the tax provision for housing rental revenue exceeding 20 million Won per year is included to the comprehensive income taxation code, health insurance premium on the rental income is unilaterally charged to regional residents subscribers. Under these circumstances, the followings are proposed. First, as an alternative of eliminating premiums on the property of housing, premiums on housing rental income and housing-related imputed incomes are an appropriate choice. Second, the policy of health insurance premium should not be distorted by linking that to the lease income tax policy which depends upon fluctuating housing market circumstances. Third, in the long-run, under the income-oriented social insurance premium system, all kinds of the revenues, whether they are direct or imputed, from housing lease of landlords should be charged for the health insurance premium, and premiums imposition on tenants should be abolished.
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KEYWORD
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health insuranc premium, housing rental income, housing-realted imputed income, housing rental income tax
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