Employer contributions to employee retirement benefits represent the financial resource for payment of employee retirement benefits. However, for public hospitals which outsource the paperwork for employee retirement benefits to partial cooperatives, along with the local government that established the hospital and other local government agencies, there is the possibility of an imbalance occurring between the hospital contributions to retirement benefits and the retirement benefits received by the employees. In the case of Asahi General Hospital, for which the paperwork related to employee retirement benefits is carried out by partial cooperatives, as one organization of Asahi City, the reserve for employee retirement benefits required as of April 1, 2014, when the Revised Local Public Enterprise Act was implemented, was 9,179 million yen. However, the accumulated balance as of March 31, 2013, which is the difference between the employer contributions and the amount of employee retirement benefits, was 10,996 million yen. This means an excess of employer contributions by an amount of 1,817 million yen. Since a part of the employer contributions is used for the personnel expenses and construction costs, etc., of the governing body, the full amount of the accumulated contributed surplus does not belong to the hospital. However, to stabilize the management of public hospitals and to improve the quality of medical care to be provided in the region, imbalances in the employer’s retirement benefit contribution plan, if any, should be resolved urgently.
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