1,CORPORATE PENSION
A corporate pension is a pension system in which companies voluntarily make money for the purpose of custody of public pensions. There are two types of corporate pension plans: defined benefit and defined contribution.
i Defined benefit type
A defined benefit plan is a type of pension plan in which the amount of future payments is predetermined. Defined benefit plans include welfare pension funds and defined benefit corporate pensions.
ii Defined contribution type
A defined contribution type is a type of pension plan in which participants invest a certain amount of contributions and the future pension amount is determined by the investment results. Defined contributions include defined contribution pension plans (corporate type and individual type).
※iDeCo:私の Defined contribution
2,DEFINED CONTRIBUTION PENSION
i Corporate type
Eligible participants for the corporate type are employees of companies that have introduced a defined contribution pension plan and those under the age of 70 who are insured by the Employees’ Pension Insurance.
加入対象者：確定拠出年金導入の従業員で70歳未満の厚生年金保険の被保険者
掛け金の拠出限度額
- 年額￥660,000(月額￥55,000)確定給付型の年金を実施してない場合
- 年額￥330,000(月額￥27,500)確定給付型の年金を実施してる場合
ii Personal type(iDeCo)
Self-defense for individuals under the age of 65. A contractor and an insured person of welfare pension insurance A full-time housewife and an insured person of the national pension. However, only those insured by the National Pension who are 60 years of age or older can join.
加入対象者：65歳未満の①自営業者等②厚生年金保険の被保険者③専業主婦等④国民年金の任意加入被保険者
掛け金の拠出限度額
- ①④：年額\816.000(月額\68,000)
- ②
- 年額\276.000(月額\23,000) ■企業型ＤＣ・確定給付型年金 なし
- 年額\240.000(月額\20,000) ■企業型ＤＣのみ あり
- 年額\144.000(月額\12,000) ■確定給付型年金ありと公務員等
- ③年額\276.000(月額\23,000)
iii Points of Defined Contribution Pension
※加入者払った掛け金は、全額、小規模企業共済等掛け金 控除対象
※通算加入期間10年以上のある人は、60歳以降、老齢給付金を受給できる。ただし75歳までに受給開始しなければいけない。
3,PENSION PLAN for THE SELF-EMPLOYED
Pension systems for the self-employed include the supplementary pension, the National Pension Fund, and the Small Business Mutual Aid.
i Additional pension（付加年金）
A pension system for the first insured person to supplement the national pension and be self-sufficient.
毎月の国民年金保険料に月額400円を加算して支払うことによって、将来国民年金に付加年金を加算した金額を受け取ることができる。
付加年金額（年額）＝付加保険料を支払った月数×200円
ii National pension fund（国民年金基金）
A pension system for the first insured person to supplement the national pension and be self-sufficient.
※掛け金の拠出限度額は確定拠出年金の掛け金と合算して月額\68,000
※付加年金と国民年金基金の両方に加入することはできない。
iii Small business mutual aid
Retirement plan for sole proprietors with 20 or fewer employees and company executives.
※掛け金は月額￥1,000から￥70,000。
※掛け金の全額が小規模企業共済等掛金控除の対象となる
