주요 연금제도 변경(안) 비교표

<주요 연금제도 변경(안) 비교표> <A name=#6f552efc></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=713 cellSpacing=0 cellPadding=1 width=478 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.417pt solid; BORDER-LEFT: #000000 1.417pt solid; BORDER-BOTTOM: #000000 1.417pt double" vAlign=center width=48 height=25> 구 분</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.417pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.417pt double" vAlign=center width=108 height=25> 초안(발전위)</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.417pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.417pt double" vAlign=center width=111 height=25> 발전위 수정 (안)</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.417pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.417pt double" vAlign=center width=111 height=25> 2차 수정안(정부검토안)</TD> <TD style="BORDER-RIGHT: #000000 1.417pt solid; BORDER-TOP: #000000 1.417pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.417pt double" vAlign=center width=97 height=25> 비  고</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.417pt double; BORDER-LEFT: #000000 1.417pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=48 height=24> 연금보수</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.417pt double; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=108 height=24> ㅇ과세소득</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.417pt double; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=24> ㅇ과세소득</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.417pt double; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=24> o 과세소득</TD> <TD style="BORDER-RIGHT: #000000 1.417pt solid; BORDER-TOP: #000000 1.417pt double; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=24> 보수월액의  과세소득 전환 </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 1.417pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=48 height=13> 보수상한</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=108 height=13> ㅇ없음</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=13> ㅇ평균소득의 1.5배</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=13> o 평균소득의 1.5배</TD> <TD style="BORDER-RIGHT: #000000 1.417pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=13> 소득재분배기능 도입</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 1.417pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=48 height=114> 급여산식</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=108 height=114> ㅇ기존공무원  - 재직기간×1.7% ㅇ신규공무원  - 재직기간×1.25%</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=114> ㅇ2008년 - 1년당1.25%(40년;50%) ㅇ2009~2027년 - 단계적 조정(△1%) ㅇ2028년~ - 1년당1.0%(40년;40%)</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=114> o 기존공무원  - 재직기간× 1.5% ㅇ 신규공무원  - 재직기간 × 1.25 ㅇ2009~2027년   - 단계적 조정(△1%) ㅇ2028년~  - 1년당1.0%(40년;40%)</TD> <TD style="BORDER-RIGHT: #000000 1.417pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=114>  기존재직자 급여가 상감되는 핵심적인 사항임.  20년 재직자 기준 10%부터 ~ 30%까지 삭감 예정</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 1.417pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=48 height=42> 급여산정 기초</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=108 height=42> 전기간평균 과세소득 (매 1년씩 평균기간 연장적용) </TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=42> 전기간평균 과세소득 (매 1년씩 평균기간 연장적용) </TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=42> 전기간평균 과세소득 (매 1년씩 평균기간 연장 적용)</TD> <TD style="BORDER-RIGHT: #000000 1.417pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=42> 국민연금 상한과 통일</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 1.417pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=48 height=28> 재직기간 상한</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=108 height=28> ㅇ기존공무원 : 40년 ㅇ신규공무원:상한없음.</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=28> ㅇ기존공무원 : 40년 ㅇ신규공무원:상한없음.</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=28> ㅇ기존공무원 : 40년 ㅇ신규공무원:상한없음.</TD> <TD style="BORDER-RIGHT: #000000 1.417pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=28> 국민연금 상한과 통일</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 1.417pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=48 height=42> 지급개시 연 령</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=108 height=42> 65세 (2023년부터 2년에 1세씩 연장 2031년 65세)</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=42> 65세 (2023년부터 2년에 1세씩 연장 2031년 65세) </TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=42>  65세 (2023년부터 2년에 1세씩 연장 2031년 65세) </TD> <TD style="BORDER-RIGHT: #000000 1.417pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=42> 국민연금과 동일</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 1.417pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=48 height=71> 비용 부담률</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=108 height=71> ㅇ기존공무원  - 11.05%   →13.1% → 17% ㅇ신규공무원  - 9%→12.9%</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=71> ㅇ기존, 신규공무원  - 9.0%</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=71> ㅇ기존공무원  - 5.525%→6.5~7.475%   까지 인상예정 ㅇ신규공무원  - 4.5%</TD> <TD style="BORDER-RIGHT: #000000 1.417pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=71>  재직자의 경우 과세소득전환에 인상까지 될 경우 비용부담이 상당부분 늘어남. </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 1.417pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=48 height=128> 연금액 조정</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=108 height=128> ㅇCPI로 단계적 이행 ․2008~2017년  - 물가7/보수3 ․2018년~2027년  - 물가8/보수2 ․2028~2037 - 물가9/보수1 ․2038~   - 물가10/보수0</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=128> ㅇ CPI</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=128> ㅇ CPI</TD> <TD style="BORDER-RIGHT: #000000 1.417pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=128> 경과를 두고 가던 것을 곧바로 물가연동제로 적용해 수급자도 불이익</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 1.417pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=48 height=28> 연급수급 요건</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=108 height=28> 재직기간 10년이상</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=28> 재직기간 10년이상</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=28> 재직기간 10년이상</TD> <TD style="BORDER-RIGHT: #000000 1.417pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=28> 단기재직자</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 1.417pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=48 height=65> 일시금 선택</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=108 height=65> 퇴직연금(공제)일시금 선택 폐지 (종전기간에 대해서는 일시금 선택)</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=65> 퇴직연금(공제)일시금 선택 폐지 (종전기간에 대해서는 일시금 선택)</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=65> 퇴직연금(공제)일시금 선택 폐지 (종전기간에 대해서는 일시금 선택)</TD> <TD style="BORDER-RIGHT: #000000 1.417pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=65> 일시금 폐지, 연금기능유지</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 1.417pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=48 height=56> 유족연금 지급률</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=108 height=56> ㅇ기존공무원  - 퇴직연금×70% ㅇ신규공무원  - 퇴직연금×60%</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=56> ㅇ기존, 신규공무원  - 60%</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=56> ㅇ기존, 신규공무원  - 60%</TD> <TD style="BORDER-RIGHT: #000000 1.417pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=56> 재직자에 대한 기득권을 없애버림.</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 1.417pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=48 height=28> 퇴직연금</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=108 height=28> 재직연수×평균임금월액 일시금 또는 연금선택가능</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=28> ㅇ재직연수×평균임금월액 일시금 또는 연금선택가능</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=111 height=28> ㅇ재직연수×평균임금월액 일시금 또는 연금선택가능</TD> <TD style="BORDER-RIGHT: #000000 1.417pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=28>  퇴직금 현실화, 사전적립유무가 쟁점.</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 1.417pt solid; BORDER-BOTTOM: #000000 1.417pt solid" vAlign=center width=48 height=44> 저축계정</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.417pt solid" vAlign=center width=108 height=44> ㅇ신규공무원 : 2%</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.417pt solid" vAlign=center width=111 height=44> ㅇ기존, 신규공무원  - 5%</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.417pt solid" vAlign=center width=111 height=44> ㅇ신규공무원 : 5%.</TD> <TD style="BORDER-RIGHT: #000000 1.417pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.417pt solid" vAlign=center width=97 height=44> 비용부담이 상당부분 되기 때문에 실제 적용에서 수정 될 수 있음.</TD></TR></TBODY></TABLE> □ KDI(한국개발연구원) 개혁(안) : 2007년 공무원연금제도 발전위 개혁안과 동일 < KDI 다층구조안 내용 > <A name=#6f552efd></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=517 cellSpacing=0 cellPadding=1 width=463 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.417pt double; BORDER-LEFT: #000000 1.417pt double; BORDER-BOTTOM: #000000 1.417pt double" vAlign=center width=110 bgColor=#ffffff colSpan=2 height=19> 항  목</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.417pt double; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.417pt double" vAlign=center width=123 bgColor=#ffffff height=19> 현  행</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 1.417pt double; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.417pt double" vAlign=center width=229 bgColor=#ffffff colSpan=3 height=19> 시뮬레이션(안)</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.417pt double; BORDER-LEFT: #000000 1.417pt double; BORDER-BOTTOM: #000000 1.134pt solid" vAlign=center width=110 colSpan=2 height=19>  </TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.417pt double; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.134pt solid" vAlign=center width=123 height=19>  </TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.417pt double; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.134pt solid" vAlign=center width=101 height=19> 다층구조 개혁안</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 1.417pt double; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.134pt solid" vAlign=center width=127 colSpan=2 height=19> 수급구조 개혁안</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.134pt solid; BORDER-LEFT: #000000 1.417pt double; BORDER-BOTTOM: #000000 1.134pt solid" vAlign=center width=32 height=377 rowSpan=12> 공무원연금</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.134pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=77 height=28> 연금보수</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.134pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=123 height=28> 보수월액 (과세소득의 65%)</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 1.134pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=229 colSpan=3 height=28> 과세소득</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=77 height=18> 보수상한</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=123 height=18> 없음</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=229 colSpan=3 height=18> 전체 공무원 평균소득의 1.5배 수준</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=77 height=47> 급여산식</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=123 height=47> (n×2%)+10% n=재직연수</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=101 height=47> n×(1.25% → 1%) 2008년부터 매년 0.0125%씩 감소</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=127 colSpan=2 height=47> n×1.548%</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=77 height=18> 재직기간상한</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=123 height=18> 33년</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=229 colSpan=3 height=18> 상한 폐지</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=77 height=38> 비용부담률</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=123 height=38> 공무원 및 정부 : 각각 8.5% (과세소득 기준 5.525%)</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=101 height=38> 4.5%</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=127 colSpan=2 height=38> 6.231%(2008)→ 7.683%(2018) 연0.0726% 인상</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=77 height=28> 급여산정기초</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=123 height=28> 퇴직전 3년 평균보수월액</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=229 colSpan=3 height=28> 전기간평균 과세소득 (매 1년씩 평균기간 연장적용)</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=77 height=47> 지급개시 연령</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=123 height=47> ․60세(’96이후 임용자) ․50→60세(2000년 말 현재   20년 미만 재직자)</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=229 colSpan=3 height=47> 65세 (2023년부터 2년에 1세씩 연장 2031년 65세)</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=77 height=38> 연금액조정</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=123 height=38> CPI+정책조정</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=229 colSpan=3 height=38> CPI  보수인상률 ±2% 차이조정 및 직급 간 역전보전하는 정책조정 폐지</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=77 height=21> 연금수급요건</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=123 height=21> 재직기간 20년 이상</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=229 colSpan=3 height=21> 재직기간 10년 이상</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=77 height=34> 일시금 선택</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=123 height=34> 퇴직연금(공제)일시금 선택 가능</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=229 colSpan=3 height=34> 퇴직연금(공제)일시금 선택 폐지 (종전기간에 대해서는 일시금 선택)</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=77 height=21> 유족연금산식</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=123 height=21> 퇴직연금×70%</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt dotted" vAlign=center width=229 colSpan=3 height=21> 60%</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.134pt solid" vAlign=center width=77 height=34> 장해․유족 연금</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.134pt solid" vAlign=center width=123 height=34> 없  음</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 0.425pt dotted; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.134pt solid" vAlign=center width=229 colSpan=3 height=34> 비공무상 장해연금․단기재직 유족연금 신설(국민연금 수준)</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.134pt solid; BORDER-LEFT: #000000 1.417pt double; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=32 height=48 rowSpan=2> 퇴직금</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.134pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=77 height=22> 지급수준</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 1.134pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=123 height=48 rowSpan=2> 퇴직수당   ＊보수월액의 10~60%</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 1.134pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=229 colSpan=3 height=22> 재직연수×평균임금월액</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=77 height=25> 지급형태</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=229 colSpan=3 height=25> 연금 또는 일시금 선택 가능</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 1.417pt double; BORDER-BOTTOM: #000000 1.417pt double" vAlign=center width=32 height=53 rowSpan=2> 저축 계정</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=77 height=22> 운영형태</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.417pt double" vAlign=center width=123 height=53 rowSpan=2> 없  음</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=229 colSpan=3 height=22> DC형․매칭펀드방식</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.417pt double" vAlign=center width=77 height=30> 보험료</TD> <TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.417pt double" vAlign=center width=108 colSpan=2 height=30> -</TD> <TD style="BORDER-RIGHT: #000000 1.417pt double; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.417pt double" vAlign=center width=121 height=30> 공무원 5% 정  부 2.5%</TD></TR></TBODY></TABLE>