社員も会社も　も= 358;かる年金

社員= も会社も　<= u>もう= かる年金

国の= 支援を最大利用

3D"爆発　　「選択&#= 24180;金」の<= span style=3D'font-size:36.0pt;font-family:HGPSoeiKakupoptai'>ご提= 案

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3D"円形吹き出し:

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　　　　　　　借ӌ= 8;　方

　　　　　ӌ= 8;　貸

方

年金資産

５２

責任準備金

１５ᦁ= 6;

過去勤務債務等のங= 4;在額

９８

合計

１５０

合計

１５ᦁ= 6;

（一= ;言も書いてありませ&#= 12435;が　　（会社= が準備しておかなけ= 2428;ば

　　　　　　会社= ;が払わなければなら&#= 12394;い債務です。）　z= 88;　な= 2425;ない金額です。）

さらに= 拡大し、手遅れとな= 2427;恐れがあります。ట= 8;員、会社双方に有利な｢選択= 4180;金｣の導入を。

就業規則により給= 6009;を（生活設計手当ᦁ= 1;基本給）に分割する&= #12290;

生活設計手当を選= 5246;年金に拠出（｢0円｣から「手&#= 24403;全額」まで、選択Ö= 87;能）

=

「選択年金」の基= 412;パターン　　　　　= ;　　　　　　　　　&#= 12288;　　　　　　　　z= 88;　　　　　　　

将来の企業債務と= 2394;ってくる「退職金࠸= 6;度」を廃止し、「前&= #25173;い退職金制度」に= 227;行する。その後､適= ;格退職年金を解約し&#= 12289;資産を確定拠出プ}= 21;ンなどに移行する。=

｢0円｣を選択す&#= 12427;と手取りは増える{= 64;累進で社保・税も増= える
。

＊退職金制度を持つ場= 1512;

現&#= 34892;課税後

税金　　

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手取り消費額

　　（従= 前と同じ）

=

選　択　年z= 88;金

3D"テキスト = =

手取り消費額

-----------------------

3D"テキスト= 3D"テ=

3D"テキ&#=

　　　　　　　　= 　　　　　　　　　= 2288;　　　　　　　　ӌ= 8;　　　　　　　　　&= #12288;　　　　　　　　= 288;　　

　　= 　　　　　　　

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