Small and Medium-sized Enterprise Retirement Allowance Mutual Aid System

The Small and Medium-sized Enterprise Retirement Allowance Mutual Aid System is a system established based on the "Small and Medium-sized Enterprise Retirement Allowance Mutual Aid Act" enacted in 1959 as part of the national measures for small and medium-sized enterprises.
The operation of this system is carried out by the Independent Administrative Institution Workers' Retirement Allowance Mutual Aid Organization (the Organization) Small and Medium-sized Enterprise Retirement Allowance Mutual Aid Headquarters (Chutai-Kyo).
We encourage all business operators in the city to make use of this system.

Features of the System

(1) The government subsidizes a portion of the contributions (some exclusions apply)

• New Enrollment Subsidy
  Half of the monthly contribution amount (up to 5,000 yen per employee) for one year starting from the fourth month after enrollment
• Monthly Change Assistance
  If the monthly contribution amount is increased to below 18,000 yen, one-third of the increased amount will be provided for one year from the month of increase.

(2) Simple Management

Since it is an external reserve type, management is easy, and we will also inform the business owner of the estimated retirement benefits for each employee.

(3) Contributions are fully tax-exempt

In the case of corporate enterprises, the entire amount is non-taxable as a loss, and in the case of individual enterprises, it is non-taxable as necessary expenses.

(4) Lump-sum retirement benefits under the totalization system

If certain requirements are met, you can combine past employment periods before joining and between companies when changing jobs.

(5) Part-time workers and family employees can also join.

Companies that can join

You can join if the number of regular employees or the amount of capital or investment falls within the range below. However, in the case of sole proprietorships or public interest corporations, it depends on the number of regular employees.

	Number of Regular Employees		Capital and Investment Funds
General Industries (Manufacturing, Construction, etc.)	Less than 300 people	or	300 million yen or less
Wholesale Industry	Less than 100 people	or	Under 100 million yen
Service Industry	Less than 100 people	or	Under 50 million yen
Retail Industry	50 or fewer people	or	Under 50 million yen

Selection of Monthly Contribution Amount

The premium is fully borne by the business operators, and you can choose from 16 types of monthly premiums ranging from 5,000 yen to 30,000 yen. Additionally, short-time workers can also choose special monthly premiums of 2,000 yen, 3,000 yen, or 4,000 yen.
Note: Documentation confirming that you are a short-time worker will be required at the time of application.

Contact Us

• Chutai-kyo Website(External Link)

Small and Medium Enterprises Retirement Allowance Mutual Aid Project Headquarters
Phone: 03-6907-1234