これまで、育児休業中の被保険者に対する社会保険料の免除制度はありましたが、今年4月よりいよいよ産前産後休業期間中の免除制度が始まります。

 

 対象となるのは、平成26年4月30日以降に産前産後休業が終了となる方です。→平成26年4月分以降の保険料が免除されます。

 

※産前産後休業とは - 産前42日(多胎妊娠の場合は98日)産後56日の中で、妊娠・出産を理由に労務に服さなかった期間

 

 日本年金機構のHPより、リーフレットがダウンロードできるようになりました。各企業に送られる納付通知書にも同封されていると思います。

http://www.nenkin.go.jp/n/data/service/000001674194EWe5gfHi.pdf

 

 保険料免除の申し出をする場合は、事業主が、産前産後休業期間中に「産前産後休業取得者申出書」を提出する必要があります。

 免除期間は、休業開始月から、終了予定日の翌日の月の前月までです。この間は、健康保険の被保険者資格は継続したままで、将来の年金給付においても納付済み期間として扱われます。

 

 事務処理上ややこしいのは、申出書を提出するタイミングです。

 提出は「産前産後休業期間中」であればよいので、出産日前でも出産日後でも可能です。

 ただし出産日前に提出した場合は、実際の出産日が予定日と違った場合、出産後に「産前産後休業取得者変更(終了)届」を提出する必要があります。つまり2度手続をしなくてはなりません

 じゃあ出産日後に提出すれば手続きは1度で済むのでラクかというと、確かにそうなのですが、本来免除されるはずの休業開始月の保険料がいったん徴収されてしまう可能性があります。

 例えば、休業開始日が5月30日で、出産日が7月15日であった場合、5月分から保険料が免除されますが、手続を1度で済ませようと出産日の7月15日より後に申出書を提出すると、5月分・6月分の保険料はいったん引かれてしまいます。タイミング的に7月分も間に合わず引かれてしまうでしょう。

 もっとも、後で過不足は清算されますが、従業員の給与から天引きしていなかった場合は事業主がいったん立て替えて払わなくてはいけないでしょう。従業員の給与から引いていたら、後ほどまとめて従業員に返さなくてはいけません。事務処理上面倒なことになります。

 これを防ぐには、やはり休業開始後にすぐ「産前産後休業取得申出書」を提出し、出産後にあらためて「産前産後休業取得者申出書変更(終了)届」を提出した方が、お金の過不足の問題は発生しないので、わかりやすくて良いのではないかと思います。(ただしこの場合でも、予定日より前に出産し、かつ、産前42日より前に労務に服していなかった期間があった場合は、休業開始日が前にずれることでお金の過不足が発生するケースはありますが…)

 

 なお「産前産後休業取得者変更(終了)届」は、当初予定していた終了予定日より前に終了した場合に出すものです。終了予定日どおり終了した場合は提出不要です。

 

 

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