NAO News letter May 1, 2007

医療保険制度改正-標準賞与額の上限が変わります

賞与が支給された際の保険料は、標準賞与額(賞与支給額の1000円未満を切り捨てた額)に保険料率を乗じて算出します。


医療保険制度改正に伴い平成１９年４月より、健康保険の標準賞与額の上限が下記のとおり改正されました。



　改正前　「１ヶ月あたり２００万円」　

↓

　改正後　「年度の累計額５４０万円」
　（年度は毎年４月１日から翌年３月３１日まで）



＊厚生年金保険の標準賞与額の上限は、１ヶ月あたり１５０万円で変更ありません。



Revision of Japanese Health insurance system　−　Upper limit of the base amount for health insurance premiums calculation regarding bonus has been revised.



Health insurance premiums for bonus are calculated as following,

Base bonus amount (Classified according to each bonus amount, and amount less than 1000 yen is rounded down)　X 　Premium rate



Due to the revision of Japanese Medical insurance system, the upper limit　of this base bonus amount for health insurance calculation was changed　from April 1, 2007.

Before revision “ 2million JPY per month”

→ After revision “ 5.4million per year”( year is from April 1 to March 31 of the following year)



*There was no change for the upper limit of the base bonus amount for Pension insurance premiums calculation, which is “1.5million per month”.