기업측면

  1. 퇴직연금 사외적립액
  2. 손비인정
  3. 법인세 절감 및 부채비율 감소
  4. 기업재무구조 개선
기업 혜택
Category Recognition as Loss
/Expense
Retirement Pension Plan
Defined Benefit(DB) Defined Contribution(DC) Corporate IRP
Limit recognized as loss
/expense
0% of estimated
retirement benefits
100% of reserves
(within estimated amount)
100% of reserves
Accounting Provisions: Treated as liabilities Provisions: Treated as liabilities
External reserve assets: Deduction of liabilities
Contributions: Treated as expenses

When enrolling in DB plan

Losses/expenses are recognized within the estimated retirement benefits(excluding amount already recognized as losses/expenses) → Corporate tax cut

When enrolling in DC plan

  • Company’s reserves are fully recognized as losses/expenses
    → Reduction in corporate tax by “Reserved amount x Corporate tax rate”
    (For company executives, however, the contribution is calculated within the limit set forth in the company’s Articles of Incorporation, etc.)
  • Contributions and fees paid by a company are recognized as expenses for accounting purposes
  • Cf) The ratio of allowances for retirement benefits which are recognized as losses/expenses declined to 0% in 2016.
    손비인정비율
    2011 2012 2013 2014 2015 2016
    25% 20% 15% 10% 5% 0%