훈련비용 사후 정산제도 도입에 관한 연구

Abstract

따라서 본 연구의 목적은 종래의 직업훈련기본법 및 고용보험법에 의한 훈련비용의 인정 및 지원 방식을 검토하여 합리적인 훈련비용의 사후정산 방법을 모색하고, 그 실시 방안을 제시함으로써 사업주에 의한 직업능력개발사업을 활성화하는 데 있다.

With the enactment of the Act on Promoting Workers' Vocational Training, the deregulation of numerous administrative restrictions has followed. There has also been a sharp increase in administrative work due to the massive amount of vocational training of unemployed individuals, leading to a standardization of training cost support. Buried in this process was the system of settling training expenditures after the completion of actual implementation of vocational training programs. As a result, the subsidy for training costs has been based on the expected costs stated in the initial proposal, rather than the actual training cost tendered. Thus, there arises the risk of moral hazard on the part of the employer, who may request arbitrary sums under the pretense of costs for employee training. In order to remedy this problem, the re-introduction of a system of post-accounting to calculate training costs paid by the employer after completing employee training is critical so that employers who spend more than the standard amount can be appropriately compensated. The purpose of this study is, therefore, to review the established method of authorizing and subsidizing training costs in search of an efficient post-accounting method, and to lay out the related procedures for the benefit of employers who are committed to the development of workers' vocational skills. To present a viable model of post-accounting, previous studies and related materials were reviewed, and surveys through mail and telephone were conducted with related authorities working at local labor offices under the Ministry of Labor and various in-company training institutions. In the preliminary stage of research, a meeting consisting of Ministry of Labor and company training center officials was held to discuss the basic directives of the post-accounting scheme and measures for its implementation. In addition, the project involved an expert panel for an in-depth analysis of the final proposal for post-accounting. ...