The working welfare system has been developed since industrialization in Korea. But the content of working welfare system in Korea was made by government and company as the supplier of welfare service. The problem of this working welfare system is that the welfare service is not in accordance with the need of worker and the efficiency of welfare service is low. To overcome these problems the selective working welfare system was introduced in many countries such as U. S. A and Japan. There is not many companies which selective working welfare system is executed. But we hope that many companies will introduce this new system in our country through public policy of the support in tax, public administration and finance.