Small and Medium Enterprise Retirement Allowance Mutual Aid System
Update date: March 17, 2023
The Small and Medium Enterprise Retirement Allowance Mutual Aid System is a system established based on the Small and Medium Enterprise Retirement Allowance Mutual Aid Law enacted in 1959 as part of measures for small and medium enterprises in the country.
This system is operated by the Organization for Workers' Retirement Allowance Mutual Aid (Organization), SME Retirement Allowance Mutual Aid Business Headquarters (Kyoto).
All business operators in the city are encouraged to take advantage of this service.
Features of the system
(1) Part of the premium is subsidized by the government (some are not eligible)
・New enrollment subsidy 1/2 of the monthly premium (up to 5,000 yen per employee) for 1 year from the 4th month after joining ・Monthly amount change subsidy
If the monthly premium amount is increased by 18,000 yen or less, one-third of the increased amount will be paid for one year from the month of increase.
(2) Easy management
Since it is externally funded, it is easy to manage, and the employer will be notified of the estimated amount of retirement allowance for each employee.
(3) Contributions are fully tax exempt
In the case of a corporate company, it is tax-exempt as a deductible expense, and in the case of an individual company, it is a necessary expense.
(4) Retirement allowances collected under the totalization system
If you meet certain requirements, you can calculate the past work period before joining or between companies when you change jobs.
(5) Part-timers and family employees can also join.
Companies that can join
You can join if either the number of regular employees or capital/investment is within the following range. However, in the case of individual companies and public interest corporations, etc., it depends on the number of regular employees.
| Number of regular employees | Capital/Investment | ||
|---|---|---|---|
| General industry (manufacturing, construction, etc.) | 300 or less | or | Less than 300 million yen |
| Wholesale | 100 or less | or | Less than 100 million yen |
| service industry | 100 or less | or | 50 million yen or less |
| retail industry | 50 people or less | or | 50 million yen or less |
Choice of Monthly Contribution
All premiums are borne by the employer, and monthly premiums can be selected from 16 types ranging from 5,000 yen to 30,000 yen. In addition, short-time workers can choose a special monthly premium of 2,000 yen, 3,000 yen, and 4,000 yen.
Note: It is necessary to submit documents that can confirm that you are a part-time worker at the time of application.
inquiry
School dropout co-homepage (external link)
SME Retirement Allowance Mutual Aid Business Headquarters
Telephone 03-6907-1234
Inquiries regarding this page
Inagi City Industry, Culture and Sports Department Economic Division
2111 Higashi-Naganuma, Inagi-shi, Tokyo
Phone: 042-378-2111 Fax: 042-377-4781
