基礎年金拠出金の算定方法と国民年金保険料の未納問題

抄録

The payment rate of premiums for the National Pension was 82.5 percent when the Basic Pension system was introduced in 1986, and it decreased to 63.4 percent in 2003. An unpaid problem at the time of contribution results in a problem of payment to the first floor part of the public pension system, that is, the problem of the method of calculating the Basic Pension contribution. In this paper, we estimated the effects on the pension financing by unpaid, and examined the method of calculating the Basic Pension contribution payment. As results of our analysis, we found that a lot of loads had been forced on the insured persons of the Employees' Pension Insurance as much as 11, 580 yen per person per year in fiscal year 2003 compared with the scenario that the payment rate assumed to be 85 percent also after fiscal year 1996. Moreover, the Employees' Pension Insurance paid extra amount about 300 billion yen with the flow base and as much as 2.5 trillion yen with the stock base, while the National Pension fund has improved as much as three trillion yen in the same year. This paper provides that an intergenerational redistribution in the National Pension and a redistribution between the occupations were caused at the same time by unpaid of the National Pension under the Basic Pension contribution system.