연구성과

The public pension, especially the National Pension System, has carried out four financial projections, raising the need for the development of additional financial evaluation indicators. This study derived implications by examining the financial evaluation cases of public pensions in Korea and cases such as the United States, Canada, and Japan. It was compared to the financial evaluation indicators of the current system when it reflected the proposed improvement of the public pension plan currently under discussion. The necessary contribution rates, such as the Canada CPP and Japan’s employees’ pension insurance, was analyzed if the financial steady-state was maintained at the end of the projection period at the reserve ratio. In addition, the analysis was conducted by applying actuarial balances and unfunded pension obligations to the national pension in Korea.