The insurance premiums for social insurance that applies to employed workers are calculated and collected by multiplying the remuneration (corresponding to wages under the Labor Standards Act) that the insured person, the employed worker, receives as compensation for labor, regardless of whether it is called salary, salary, wages, etc., by the insurance premium rate, but there are two types of multiplier: the standard remuneration system and the total remuneration system. The former is a system in which the standard monthly remuneration (wages paid on a certain day each month, excluding bonuses) is determined, the remuneration of the insured person is classified and ranked into one of several grades (for health insurance, there are 30 grades as of March 1997), and the premium is calculated and collected by multiplying the standard monthly remuneration by the insurance premium rate. Source: Heibonsha World Encyclopedia, 2nd Edition Information |
雇用労働者を適用対象とする社会保険の保険料は,被保険者たる雇用労働者が,給与,俸給,賃金等の名称のいかんにかかわらず労働の対価として得られた報酬(労基法の賃金に相当)に保険料率を乗じて算出され徴収されるが,被乗数には標準報酬制をとるものと総報酬制をとるものとがある。前者は,標準的な報酬(賞与を除き,毎月一定の日に支給される賃金)月額を定め,被保険者の報酬をいずれかの等級(健康保険では,1997年3月現在30等級)に分類,格付けし,標準報酬月額に保険料率を乗じて保険料を算出し徴収する方式である。
出典 株式会社平凡社世界大百科事典 第2版について 情報 |
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