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<table style="border-collapse:collapse;table-layout:fixed;border-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:75.49pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#ffff00;" valign="middle"><p class="0"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p></td><td style="width:111.01pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#ffff00;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">퇴직금</span></p></td><td style="width:161.95pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#ffff00;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">퇴직연금제도</span></p></td><td style="width:185.15pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#ffff00;" valign="middle"><p class="0"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p></td></tr><tr><td style="width:75.49pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#ffff00;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p></td><td style="width:111.01pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#ffff00;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p></td><td style="width:161.95pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#ffff00;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">확정급여형</span><span style="mso-fareast-font-family:경기천년바탕 Regular;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(DB</span><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">형</span><span style="mso-fareast-font-family:경기천년바탕 Regular;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p></td><td style="width:185.15pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#ffff00;" valign="middle"><p class="0"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">확정기여형</span><span style="mso-fareast-font-family:경기천년바탕 Regular;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(DC)</span></p></td></tr><tr><td style="width:75.49pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">부담금 주체</span></p></td><td style="width:111.01pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">기업</span></p></td><td style="width:161.95pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">기업</span></p></td><td style="width:185.15pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">기업 </span><span style="mso-fareast-font-family:경기천년바탕 Regular;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(</span><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">개인이 추가납입 가능</span><span style="mso-fareast-font-family:경기천년바탕 Regular;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p></td></tr><tr><td style="width:75.49pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">근거법</span></p></td><td style="width:111.01pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">근로기준법</span></p></td><td colspan="2" style="width:347.10pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">근로자 퇴직급여보장법</span></p></td></tr><tr><td style="width:75.49pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">급여형태</span></p></td><td style="width:111.01pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">일시금 </span></p></td><td colspan="2" style="width:347.10pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">퇴직연령 도달시 일시금 또는 연금</span><span style="mso-fareast-font-family:경기천년바탕 Regular;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(</span><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">선택 가능</span><span style="mso-fareast-font-family:경기천년바탕 Regular;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p></td></tr><tr><td style="width:75.49pt;height:34.74pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">퇴직급여</span></p><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">산정공식</span></p></td><td colspan="2" style="width:272.96pt;height:34.74pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">퇴직당시의 </span><span style="mso-fareast-font-family:경기천년바탕 Regular;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">30</span><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">일치 임금</span><span style="mso-fareast-font-family:경기천년바탕 Regular;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">*</span><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">근속연수 </span><span style="mso-fareast-font-family:경기천년바탕 Regular;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(</span><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">총액을 사전에 약정함</span><span style="mso-fareast-font-family:경기천년바탕 Regular;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p></td><td style="width:185.15pt;height:34.74pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">연봉액의 </span><span style="mso-fareast-font-family:경기천년바탕 Regular;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1/12 ± </span><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">운용수익</span></p><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="mso-fareast-font-family:경기천년바탕 Regular;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(</span><span style="font-family:경기천년바탕 Regular;mso-fareast-font-family:경기천년바탕 Regular;">사측 기여금만 사전확정</span><span style="mso-fareast-font-family:경기천년바탕 Regular;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p></td></tr><tr><td style="width:75.49pt;height:34.74pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family: "경기천년바탕 Regular"; color: rgb(0, 0, 0);">적립금 </span><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(0, 0, 0);">운</span><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(0, 0, 0);">용</span></p><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family: "경기천년바탕 Regular"; color: rgb(0, 0, 0);">및 책임</span></p></td><td style="width:111.01pt;height:34.74pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family: "경기천년바탕 Regular"; color: rgb(0, 0, 0);">기업</span></p></td><td style="width:161.95pt;height:34.74pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0"><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(0, 0, 0);">기업</span><span style="letter-spacing: 0pt; font-weight: bold; color: rgb(0, 0, 0);">, </span><span style="font-family: "경기천년바탕 Regular"; color: rgb(0, 0, 0);">적립액 변동 가능</span></p></td><td style="width:185.15pt;height:34.74pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(0, 0, 0);">종업원</span></p><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="letter-spacing: 0pt; color: rgb(0, 0, 0);">, </span><span style="font-family: "경기천년바탕 Regular"; color: rgb(0, 0, 0);">적립액 고정</span></p></td></tr><tr><td style="width:75.49pt;height:35.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(0, 0, 0);">적립</span><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(0, 0, 0);">방</span><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(0, 0, 0);">식</span></p></td><td style="width:111.01pt;height:35.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family: "경기천년바탕 Regular"; color: rgb(0, 0, 0);">사내적립이 대부분</span></p></td><td style="width:161.95pt;height:35.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0"><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(0, 0, 0);">부</span><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(0, 0, 0);">분사외적립</span></p><p class="0"><span style="letter-spacing: 0pt; color: rgb(0, 0, 0);">(2021</span><span style="font-family: "경기천년바탕 Regular"; color: rgb(0, 0, 0);">년 이후 </span><span style="letter-spacing: 0pt; color: rgb(0, 0, 0);">100% </span><span style="font-family: "경기천년바탕 Regular"; color: rgb(0, 0, 0);">이상 목표</span><span style="letter-spacing: 0pt; color: rgb(0, 0, 0);">)</span></p></td><td style="width:185.15pt;height:35.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(0, 0, 0);">전</span><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(0, 0, 0);">액 사외적립</span></p></td></tr><tr><td style="width:75.49pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(255, 0, 0);">수</span><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(255, 0, 0);">급권 보장</span></p></td><td style="width:111.01pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family: "경기천년바탕 Regular"; color: rgb(0, 0, 0);">불안정</span></p></td><td style="width:161.95pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0"><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(255, 0, 0);">부</span><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(255, 0, 0);">분보장</span></p></td><td style="width:185.15pt;height:13.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="line-height:190%;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(255, 0, 0);">완</span><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(255, 0, 0);">전</span><span style="font-family: "경기천년바탕 Regular"; font-weight: bold; color: rgb(255, 0, 0);">보장</span></p></td></tr></tbody></table><p><br></p><p>안녕하세요?</p><p><br></p><p>모 강사님 책의 내용인데요.</p><p>수급권 보장에서 DB형은 회사가 약속한 금액을 받으니 완전보장, DC형은 자신이 운용하니 불확실하니 부분보장 아닌가요?</p><p><br></p><p><br></p><p><br></p><p><br></p>
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[2차]인사노무관리
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20.08.09 19:03
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첫댓글 파산시 수급권 얘기같아요
db형은 기업이 매년 사외적립하는 금액이 퇴직금의 100%가 아닌데인 dc형은 사외적립액이 100%라서 그런거같습니다