근로자퇴직급여 보장법
Article 23-8 (Establishment of Contributor Contribution Account for the Small and Medium Enterprise Retirement Pension Fund System, etc.)
제23조의8 중소기업퇴직연금기금제도 가입자부담금 계정의 설정 등
- Ministry
- 고용노동부
- In force
- 2026-07-01
- Articles
- 68
제24조제2항 각 호(이 경우 제24조제2항제2호의 "개인형퇴직연금제도"는 "중소기업퇴직연금기금제도"로 본다)에 해당하는 사람은 가입자 명의의 부담금 계정(이하 "기금제도가입자부담금계정"이라 한다)을 설정할 수 있다. 이 경우 공단은 가입자의 기금제도사용자부담금계정과 구분하여 관리하여야 한다. <개정 2026.3.17>
1. 삭제<2026.3.17>
2. 삭제<2026.3.17>
A person falling under each subparagraph of Article 24, Paragraph 2 (in this case, 'Individual Retirement Pension System' in Article 24, Paragraph 2, Subparagraph 2 shall be deemed the 'Small and Medium Enterprise Retirement Pension Fund System') may establish a contribution account in the name of the contributor (hereinafter referred to as the 'Contributor Contribution Account for the Fund System'). In this case, the Corporation shall manage it separately from the contributor's employer contribution account for the fund system. <Amended by Act No. XXX, March 17, 2026> 1. Omitted <March 17, 2026> 2. Omitted <March 17, 2026>
기금제도가입자부담금계정을 설정하는 경우 부담금 납입에 관하여는 제24조제3항을 준용한다. 이 경우 "개인형퇴직연금제도"는 "기금제도가입자부담금계정"으로, "개인형퇴직연금제도의 부담금"은 "기금제도가입자부담금계정의 부담금"(이하 "가입자부담금"이라 한다)으로 본다. <신설 2026.3.17>
When establishing a Contributor Contribution Account for the Fund System, Article 24, Paragraph 3 shall apply mutatis mutandis to the payment of contributions. In this case, 'Individual Retirement Pension System' shall be deemed 'Contributor Contribution Account for the Fund System', and 'contributions for the Individual Retirement Pension System' shall be deemed 'contributions for the Contributor Contribution Account for the Fund System' (hereinafter referred to as 'contributor contributions'). <Newly Inserted by Act No. XXX, March 17, 2026>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.