日本福利制度解读
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Monthly pension benefits after 40 years of working life and from age 65 onwards, the official retirement age for the National Pension System
Shorter contribution periods result in lower benefits.
The system receives substantial subsidies of currently one-third of payments from the Japanese government, a share that will be raised to 50% by 2009.
C
The National Pension System
The National Pension System was introduced in 1959 and is mandatory for all residents between 20 and 59 years of age.
The National Pension System
Nevertheless, we expect corporate pension assets to grow only 1% per year until 2015
New Corporate Pension Schemes
Employee Pension Funds
Occupational Pensions
Employee Pension Funds
Employer and employee contributions are tax-deductible without limits. Investment income is taxed in principle, but only under rare conditions. However, the tax is frozen until 2009. A portion of benefits is taxed as income; the amount depends on total pension income.
The Government Pension Investment Fund
It is the largest pension fund worldwide. In 2005, it directly managed assets of around EUR 560 billion (JPY 88 trillion).
Occupational Pensions
Employee Pension Funds and TaxQualified Pension Plans. As these two were considered neither sustainable nor sufficient for retirement income security, defined contribution and defined benefit plans were introduced in 2001 and 2002.
The current system consists of the flat-rate National Pension System and employment-related pensions for public and private sector employees; these two elements combined form the public pension pillar.
The social system welfare in Japan
Pension System Design
In recent years, the Japanese pension system has undergone various reforms in the public and occupational pension pillars.
The challenges of ageing in Japan are considerable.
ቤተ መጻሕፍቲ ባይዱ
Employee Pension Insurance
The second part of public pension provision is earnings-related. The contribution rate to Employee Pension Insurance is 14.64% of wages, which is equally split between employers and employees. Employees aged 60 and over with 25 years of contributions are entitled to benefits from the Employee Pension Insurance scheme.
The fertility rate of 1.26 children per woman lies considerably below the rate of 2.1 that is needed to maintain the population.
At the same time, Japan's life expectancy is among the highest in the world.
The current old-age dependency ratio stands at 30 and will worsen to 74 in 2050.
During the same period, Japan's population will decrease from 128 million to 102 million.
Shorter contribution periods result in lower benefits.
The system receives substantial subsidies of currently one-third of payments from the Japanese government, a share that will be raised to 50% by 2009.
C
The National Pension System
The National Pension System was introduced in 1959 and is mandatory for all residents between 20 and 59 years of age.
The National Pension System
Nevertheless, we expect corporate pension assets to grow only 1% per year until 2015
New Corporate Pension Schemes
Employee Pension Funds
Occupational Pensions
Employee Pension Funds
Employer and employee contributions are tax-deductible without limits. Investment income is taxed in principle, but only under rare conditions. However, the tax is frozen until 2009. A portion of benefits is taxed as income; the amount depends on total pension income.
The Government Pension Investment Fund
It is the largest pension fund worldwide. In 2005, it directly managed assets of around EUR 560 billion (JPY 88 trillion).
Occupational Pensions
Employee Pension Funds and TaxQualified Pension Plans. As these two were considered neither sustainable nor sufficient for retirement income security, defined contribution and defined benefit plans were introduced in 2001 and 2002.
The current system consists of the flat-rate National Pension System and employment-related pensions for public and private sector employees; these two elements combined form the public pension pillar.
The social system welfare in Japan
Pension System Design
In recent years, the Japanese pension system has undergone various reforms in the public and occupational pension pillars.
The challenges of ageing in Japan are considerable.
ቤተ መጻሕፍቲ ባይዱ
Employee Pension Insurance
The second part of public pension provision is earnings-related. The contribution rate to Employee Pension Insurance is 14.64% of wages, which is equally split between employers and employees. Employees aged 60 and over with 25 years of contributions are entitled to benefits from the Employee Pension Insurance scheme.
The fertility rate of 1.26 children per woman lies considerably below the rate of 2.1 that is needed to maintain the population.
At the same time, Japan's life expectancy is among the highest in the world.
The current old-age dependency ratio stands at 30 and will worsen to 74 in 2050.
During the same period, Japan's population will decrease from 128 million to 102 million.