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Policy of reduction and exemption of social security contribution in Germany and the implication in National Pension

Yoo, Ho sun 1 강성호 2

1국민연금연구원
2NPS국민연금연구원

Accredited

ABSTRACT

The aim of this article is to examine policy of reduction and exemption of social security contribution(SSC) in Germany and to have the implication for National Pension. Germany and Belgium in Bismarkian welfare states have been executing the policy of reduction and exemption of SSC for some marginalized people. There is refund policy of SSC for low income people in Belgium. Also, this policy is carried out for mini-job or midi-job in Germany. In Korea, the policy is partially executed for some marginalized people in National Health Insurance and National Pension. That is, the policy of reduction and exemption of SSC has been carried out for different target groups among marginalized people in OECD countries. Thus, in new social risks and recent economic crisis, the policy of reduction and exemption of SSC in Germany suggests that policy of reduction and exemption of SSC for low income people in National Pension will help to expand the coverage of National Pension and strength old- ages income security in the long run.

Citation status

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