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Retirement pension is a corporate welfare scheme in which a company accumulates money, as a source for the annuity, at an external financial institution and operates the money while they are still employed and pays as an annuity or lump sum in order to guarantee employees¡¯ post-retirement income and stable lives.

 The effect of introducing the retirement insurance
 
1. Companies

 Debt ratio improvement: regardless of liability account, it is treated as expenses and having positive effect of improving debt ratio.
 
 Improving profitablity of reserve: companies have an option to choose a type of fixed or floating rate depends on company or market situation.
 
 Solution for retirement allowance: companies can relieved  from burdensome retirement allowance by accumulating future retirement cost in advance.
 
 Stable Labour-Management relations: Through guaranteed a retirement pension for employees, company is able to improve productivity and secure human resource.
 
2. Employees

 Stable living life after retirement: it will be employees' livelihood stabilization after retirement by guaranteed annuity income.
 
 Employee's right is guaranteed by receiving retirement pension and cancellation refund directly to the beneficiary.
 
3. Security for various accidents
 
 Employees can be secured from general injury and workplace related injury.



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