« 共済年金の仕組みと保険料 | 助成金・給付金のお役立ち情報トップページ | 厚生年金のしくみ »
厚生年金の保険料は、実際に支給された給与額ではなく、個人ごとの「標準報酬月額」を決定し、そこに厚生年金の保険料率を掛けた額となります。
また、月々の保険料のほかにボーナスにも保険料がかかります。ボーナスへの保険料は、総支給額の1000円未満を切り捨てた額に月々の保険料率と同じ保険料率を掛けて計算します。
毎月の給料の場合 標準報酬月額×保険料率
賞与の場合 標準賞与額×保険料率
厚生年金の場合、(平成16年10月からの改定でしたが・・・)毎年9月から0.354%づつ保険料率が引上げられます。
そして、平成29年の9月以降は18.3%で固定化されます。
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