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我が国の公的年金制度は「国民皆年金」という特徴を持っている。国民年金と2会社員や公務員等が加入する厚生年金による「2階建て」と呼ばれる構造。企業年金などは、いわば「3階部分」として高齢期の所得保障を充実させる役割を果たしている。
厚生年金の適用事業所、国民年金の被保険者について解説
日本国内に住む20歳以上60歳未満の人は、全て国民年金の被保険者とされる。第1号被保険者のうち、20歳以上65歳未満の人は任意加入被保険者となる。
厚生年金の適用事業所、被保険者について解説
適用事業所には会社、工場、商店、船舶、官公庁などが含まれる。労使合意により、任意に適用事業所となることは可能である。
国民年金の第1号被保険者は、毎月一定額の保険料を自分で納める。被保険者である世帯主は、その世帯に属する被保険者の保険料について、それぞれ連帯して納付。厚生年金の保険料を計算する際には、実際の給与や賞与を基に定める。
国民年金保険料の免除期間について解説
学生や若年者で就職が困難であったり、失業中であったりするなどの理由で納付が猶予される。受給資格期間には反映されるが、年金額の計、算には反映されない。