今、「選択制確定拠出年金」が普及し始めています。従来の確定拠出年金のイメージとは異なり、中小企業においても比較的導入がしやすいスキームです。会社にとっても社会保険料の負担額削減や、福利厚生制度の確立といった導入メリットがあります。もちろん、経営者・従業員にとっても、社会保険料の削減効果あるいは税制等優遇を受けられる加入メリットがありますので、充実の福利厚生制度といえます。 確定拠出年金と聞くと、会社が上乗せ負担するものである、とか、運用が難しいし・・・、あるいは、60歳まで引き出すことができないといったマイナス面が捉えられがちです。 そういった不安をすべて解消するのが、「選択制確定拠出年金」です。 従来の給与を減額する代わりに、新たに減額相当額の新設手当を設けます。 その手当の中から、従業員自ら、掛金をするのか、給与と合わせて受け取るのかを選択することができます。 もちろん、掛金をしたくない場合（手取りを減らしたくない場合）は掛金をしないことを選択することができます。 つまり、もともとの人件費の総額を変えずに、従業員が将来のために積み立てることのできる制度を導入することが可能になります。 掛金をすることで、住民税や所得税が下がりますし、社会保険料も下がる可能性があります。 普通に貯金したり、投資したりするよりも、確定拠出年金で積立する方がオトクということです。 掛金は課税対象外！社会保険の算定外！ 運用した場合の運用益非課税！ 受取時は、退職所得控除あるいは雑所得控除の対象！ これほどのメリットのある選択制確定拠出年金、やらなきゃ損！
特集記事
{"items":["5f631611edc3fc001716135c","5f631611edc3fc001716135a"],"styles":{"galleryType":"Strips","groupSize":1,"showArrows":true,"cubeImages":true,"cubeType":"fill","cubeRatio":"100%/100%","isVertical":false,"gallerySize":220,"collageDensity":0.8,"groupTypes":"1","oneRow":true,"imageMargin":0,"galleryMargin":0,"floatingImages":0,"chooseBestGroup":true,"smartCrop":false,"hasThumbnails":false,"enableScroll":true,"isGrid":false,"isSlider":false,"isColumns":false,"isSlideshow":true,"cropOnlyFill":false,"fixedColumns":1,"enableInfiniteScroll":true,"isRTL":false,"minItemSize":120,"rotatingGroupTypes":"","rotatingCubeRatio":"","gallerySliderImageRatio":1.7777777777777777,"numberOfImagesPerRow":3,"numberOfImagesPerCol":1,"groupsPerStrip":0,"borderRadius":0,"boxShadow":0,"gridStyle":0,"mobilePanorama":false,"placeGroupsLtr":false,"viewMode":"preview","thumbnailSpacings":4,"galleryThumbnailsAlignment":"bottom","isMasonry":false,"isAutoSlideshow":true,"slideshowLoop":false,"autoSlideshowInterval":3,"useCustomButton":false,"bottomInfoHeight":0,"titlePlacement":"SHOW_ON_HOVER","galleryHorizontalAlign":"center","galleryTextAlign":"center","galleryVerticalAlign":"center","scrollSnap":true,"itemClick":"expand","fullscreen":true,"allowSocial":true,"allowDownload":false,"allowTitle":true,"allowDescription":false,"loveButton":true,"loveCounter":false,"videoPlay":"hover","scrollAnimation":"NO_EFFECT","scrollDirection":1,"overlayAnimation":"FADE_IN","arrowsPosition":0,"arrowsSize":18,"watermarkOpacity":40,"watermarkSize":40,"useWatermark":true,"watermarkDock":{"top":"auto","left":"auto","right":0,"bottom":0,"transform":"translate3d(0,0,0)"},"loadMoreAmount":"all","defaultShowInfoExpand":1,"allowTitleExpand":true,"allowDescriptionExpand":true,"allowLinkExpand":true,"expandInfoPosition":0,"allowFullscreenExpand":true,"fullscreenLoop":false,"galleryAlignExpand":"left","addToCartBorderWidth":1,"addToCartButtonText":"","slideshowInfoSize":160,"playButtonForAutoSlideShow":false,"allowSlideshowCounter":false,"hoveringBehaviour":"NEVER_SHOW","thumbnailSize":120,"magicLayoutSeed":1,"imageHoverAnimation":"NO_EFFECT","calculateTextBoxHeightMode":"AUTOMATIC","calculateTextBoxWidthMode":"PERCENT","textBoxHeight":0,"textBoxWidth":200,"textBoxWidthPercent":50,"textImageSpace":10,"textBoxBorderRadius":0,"textBoxBorderWidth":0,"textsVerticalPadding":0,"textsHorizontalPadding":-30,"titleDescriptionSpace":6,"customButtonText":"","customButtonBorderWidth":1,"customButtonBorderRadius":0,"loadMoreButtonText":"","loadMoreButtonBorderWidth":1,"loadMoreButtonBorderRadius":0,"imageInfoType":"ATTACHED_BACKGROUND","itemBorderWidth":0,"itemBorderRadius":0,"itemEnableShadow":false,"itemShadowBlur":20,"itemShadowDirection":135,"itemShadowSize":10,"imageLoadingMode":"BLUR","expandAnimation":"NO_EFFECT","imageQuality":90,"usmToggle":false,"usm_a":0,"usm_r":0,"usm_t":0,"videoSound":false,"videoSpeed":"1","videoLoop":true,"gallerySizeType":"px","gallerySizePx":220,"allowContextMenu":true,"galleryLayout":5,"selectedLayout":"5|bottom|1|fill|false|1|true","layoutsVersion":2,"selectedLayoutV2":5,"isSlideshowFont":true,"externalInfoHeight":0,"externalInfoWidth":0},"container":{"width":220,"height":284,"galleryWidth":220,"galleryHeight":123,"scrollBase":0}}
最新記事
{"items":["5f63161218d9cf0017b1d2fc","5f63161218d9cf0017b1d2fb","5f63161218d9cf0017b1d2fa","5f63161218d9cf0017b1d2f9","5f63161218d9cf0017b1d2f8","5f63161218d9cf0017b1d2f7","5f63161218d9cf0017b1d2f6","5f63161218d9cf0017b1d2f5","5f63161218d9cf0017b1d2f4","5f63161258a6cc00186296d1"],"styles":{"galleryType":"Columns","groupSize":1,"showArrows":true,"cubeImages":true,"cubeType":"max","cubeRatio":1.7777777777777777,"isVertical":true,"gallerySize":1000,"collageAmount":0,"collageDensity":0,"groupTypes":"1","oneRow":false,"imageMargin":11,"galleryMargin":0,"floatingImages":0,"chooseBestGroup":true,"smartCrop":false,"hasThumbnails":false,"enableScroll":true,"isGrid":true,"isSlider":false,"isColumns":false,"isSlideshow":false,"cropOnlyFill":false,"fixedColumns":0,"enableInfiniteScroll":true,"isRTL":false,"minItemSize":50,"rotatingGroupTypes":"","rotatingCubeRatio":"","gallerySliderImageRatio":1.7777777777777777,"numberOfImagesPerRow":3,"numberOfImagesPerCol":1,"groupsPerStrip":0,"borderRadius":0,"boxShadow":0,"gridStyle":0,"mobilePanorama":false,"placeGroupsLtr":false,"viewMode":"preview","thumbnailSpacings":4,"galleryThumbnailsAlignment":"bottom","isMasonry":false,"isAutoSlideshow":false,"slideshowLoop":false,"autoSlideshowInterval":4,"useCustomButton":false,"bottomInfoHeight":0,"titlePlacement":["SHOW_ON_THE_RIGHT","SHOW_BELOW"],"galleryHorizontalAlign":"center","galleryTextAlign":"center","galleryVerticalAlign":"center","scrollSnap":false,"itemClick":"expand","fullscreen":true,"allowSocial":true,"allowDownload":false,"allowTitle":true,"allowDescription":false,"loveButton":true,"loveCounter":false,"videoPlay":"hover","scrollAnimation":"NO_EFFECT","scrollDirection":0,"overlayAnimation":"FADE_IN","arrowsPosition":0,"arrowsSize":23,"watermarkOpacity":40,"watermarkSize":40,"useWatermark":true,"watermarkDock":{"top":"auto","left":"auto","right":0,"bottom":0,"transform":"translate3d(0,0,0)"},"loadMoreAmount":"all","defaultShowInfoExpand":1,"allowTitleExpand":true,"allowDescriptionExpand":true,"allowLinkExpand":true,"expandInfoPosition":0,"allowFullscreenExpand":true,"fullscreenLoop":false,"galleryAlignExpand":"left","addToCartBorderWidth":1,"addToCartButtonText":"","slideshowInfoSize":200,"playButtonForAutoSlideShow":false,"allowSlideshowCounter":false,"hoveringBehaviour":"NEVER_SHOW","thumbnailSize":120,"magicLayoutSeed":1,"imageHoverAnimation":"NO_EFFECT","calculateTextBoxHeightMode":"MANUAL","calculateTextBoxWidthMode":"PERCENT","textBoxHeight":60,"textBoxWidth":200,"textBoxWidthPercent":75,"textImageSpace":10,"textBoxBorderRadius":0,"textBoxBorderWidth":0,"textsVerticalPadding":0,"textsHorizontalPadding":-30,"titleDescriptionSpace":6,"customButtonText":"","customButtonBorderWidth":1,"customButtonBorderRadius":0,"loadMoreButtonText":"","loadMoreButtonBorderWidth":1,"loadMoreButtonBorderRadius":0,"imageInfoType":"ATTACHED_BACKGROUND","itemBorderWidth":0,"itemBorderRadius":0,"itemEnableShadow":false,"itemShadowBlur":20,"itemShadowDirection":135,"itemShadowSize":10,"imageLoadingMode":"BLUR","expandAnimation":"NO_EFFECT","imageQuality":90,"usmToggle":false,"usm_a":0,"usm_r":0,"usm_t":0,"videoSound":false,"videoSpeed":"1","videoLoop":true,"gallerySizeType":"px","gallerySizePx":1000,"allowContextMenu":true,"itemBorderColor":{"themeName":"color_12","value":"rgba(234,229,229,0)"},"galleryLayout":2,"modifiedGallerySize":true,"selectedLayout":"2|bottom|1|max|true|0|true","layoutsVersion":2,"selectedLayoutV2":2,"isSlideshowFont":true,"externalInfoHeight":60,"externalInfoWidth":0.75},"container":{"width":220,"galleryWidth":242,"galleryHeight":1440,"scrollBase":0,"height":null}}
アーカイブ
- 1月 2020 (1)
- 11月 2019 (2)
- 10月 2019 (1)
- 9月 2019 (2)
- 8月 2019 (2)
- 7月 2019 (2)
- 6月 2019 (3)
- 5月 2019 (4)
- 4月 2019 (10)
- 3月 2019 (5)
- 2月 2019 (4)
- 1月 2019 (2)
- 12月 2018 (2)
- 11月 2018 (6)
- 9月 2018 (1)
- 7月 2018 (1)
- 6月 2018 (2)
- 5月 2018 (2)
- 8月 2017 (2)
- 6月 2017 (1)
- 5月 2017 (2)
- 4月 2017 (1)
- 3月 2017 (1)
- 1月 2017 (2)
- 12月 2016 (1)
- 11月 2016 (3)
- 10月 2016 (1)
- 7月 2016 (2)
- 6月 2016 (1)