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How the Premiums are Determined

  • Salary-based premiums are determined based on one’s monthly salary and Bonus-based premiums are determined based on bonuses.
  • Salary-based premiums are calculated by multiplying the premium rate by one’s Monthly Standard Salary.
  • Bonus-based premiums are calculated by multiplying the premium rate by the one’s Standard Bonus.
  • A member (excluding Voluntarily Continued Insurance Members) and the school where they belong each pay half of the payment of both Salary-based and Bonus-based premiums. However, During Maternity leave periods and a Childcare leave period taken until the child reaches age 3, the Salary-based and Bonus-based premiums are exempted if an application is made.
  • The premiums paid by a Voluntarily Continued Insurance Members are calculated by multiplying the Short-Term Benefit premium rate by one’s Monthly Standard Salary at the time of retirement, and the premiums must be paid solely by the member in full.

Types of Premiums Borne by Members and Schools

  • Short-Term (Welfare) Premiums…
    Premiums paid as health insurance and welfare service portion (in principle for members below age 75)
  • Nursing-Care Premiums…
    Premiums paid as nursing-care premiums (in principle for members of age 40 or older and below age 65)
  • Employee's Pension Insurance premium…
    Employment pension premiums (in principle for members below age 70)
  • Retirement Pension premiums…
    Premiums for Retirement Pension Benefits (new 3rd tier portion)(in principle for members below age 70)

Note:
In principle there are no premiums to bear for members of age 75 and above.

Membership Types and Premium Rates

Premium rates applied from April 2021 through August 2021

1.Members Aged 40 to 64(Unit:%)
Category Short-Term premium rate Employees' Pension Insurance premium(private schools version)rate Retirement Pension premium rate Total
Short-Term Benefits Welfare Services Nursing-care benefits Total
Type A members 8.569 0.250 1.806 10.625 15.327 1.20 27.152
Type B members,etc 8.569 0.195 1.806 10.570 - - 10.570
Type C members - 0.195 - 0.195 15.327 1.20 16.722
Voluntarily Continued Insurance Members 8.569 0.125 1.806 10.500 - - 10.500

2.Members under age 40 and members age 65 or older(Unit:%)
Category Short-Term premium rate Employees' Pension Insurance premium(private schools version)rate Retirement Pension premium rate Total
Short-Term Benefits Welfare Services Nursing-care benefits Total
Type A members 8.569 0.250 - 8.819 15.327 1.20 25.346
Type B members,etc 8.569 0.195 - 8.764 - - 8.764
Type C members - 0.195 - 0.195 15.327 1.20 16.722
Voluntarily Continued Insurance Members 8.569 0.125 - 8.694 - - 8.694

Note 1:
Type B members, etc. are individuals for whom only the Short-Term Bnefit program applies, special contract members under the Social Security Agreement, and civil servant members dispatched to the Open University of Japan and law schools.

Note 2:
Type C members are inidividuals to whom only the Pension Benefit program applies.

Note 3:
Even though pension benefit premium is for Employees' Pension Insurance, PMAC applies a reduced rate.

Note 4:
When a subsidy is provided by the prefecture, it is applied to the reduced Employees' Pension Insurance premium (private schools version) rete for the member's salary. It is not applied to the premium rate for the member's bonuses.

Premium rates applied from September 2021 through March 2022

1.Members Aged 40 to 64(Unit:%)
Category Short-Term premium rate Employees' Pension Insurance premium(private schools version)rate Retirement Pension premium rate Total
Short-Term Benefits Welfare Services Nursing-care benefits Total
Type A members 8.569 0.250 1.806 10.625 15.681 1.20 27.506
Type B members,etc 8.569 0.195 1.806 10.570 - - 10.570
Type C members - 0.195 - 0.195 15.681 1.20 17.076
Voluntarily Continued Insurance Members 8.569 0.125 1.806 10.500 - - 10.500

2.Members under age 40 and members age 65 or older(Unit:%)
Category Short-Term premium rate Employees' Pension Insurance premium(private schools version)rate Retirement Pension premium rate Total
Short-Term Benefits Welfare Services Nursing-care benefits Total
Type A members 8.569 0.250 - 8.819 15.681 1.20 25.700
Type B members,etc 8.569 0.195 - 8.764 - - 8.764
Type C members - 0.195 - 0.195 15.681 1.20 17.076
Voluntarily Continued Insurance Members 8.569 0.125 - 8.694 - - 8.694

Note 1:
Type B members, etc. are individuals for whom only the Short-Term Bnefit program applies, special contract members under the Social Security Agreement, and civil servant members dispatched to the Open University of Japan and law schools.

Note 2:
Type C members are inidividuals to whom only the Pension Benefit program applies.

Note 3:
Even though pension benefit premium is for Employees' Pension Insurance, PMAC applies a reduced rate.

Note 4:
When a subsidy is provided by the prefecture, it is applied to the reduced Employees' Pension Insurance premium (private schools version) rete for the member's salary. It is not applied to the premium rate for the member's bonuses.

How to Calculate the Amount Borne by a Member

The amount to be borne by a member is a half of the total amount resulting from multiplying each of the member’s “Monthly Standard Salary” and “Standard Bonus” by the respective premium rate. If the amount contains any fraction, it is processed as follows:

When the school deducts the amount to be borne by the member from the member’s salary, if the halved amount has a fraction of 50 sen or less, the fraction is rounded down to 0 and if the fraction is 50 sen or more, it is rounded up to the nearest 1 yen.

Calculation example

Salary-based premiums(age 40 to 64. Assuming that there are no subsidies from the prefecture)
Premium category Monthly Standard Salary Premium rate Premium amount Half amount Amount to be borne by the member
Short-Term Benefit premiums(including welfare service premium) 150,000 yen × 8.819/100 = 13,228.50 yen 6,614.25 yen 6,614 yen---(1)
Nursing-Care premiums 150,000 yen × 1.806/100 = 2,709.00 yen 1,354.50 yen 1,354 yen---(2)
Employees' Pension Insurance premiums(private schools version)after redcuction 150,000 yen × 15.681/100 = 23,521.50 yen 11,760.75 yen 11,761 yen---(3)
Retirement Pension Benefit premiums 150,000 yen × 1.20/100 = 1,800.00 yen 900.00 yen 900 yen---(4)
Total of(1)+(2)+(3)+(4)=20,629 yen
Bonus-based premiums(age 40 to 64. There are no subsidies from the prefecture for this category)
Premium category Monthly Standard Salary Premium rate Premium amount Half amount Amount to be borne by the member
Short-Term Benefit premiums(including welfare service premium) 530,000 yen × 8.819/100 = 46,740.70 yen 23,370.350 yen 23,370 yen---(1)
Nursing-Care premiums 530,000 yen × 1.806/100 = 9,571.80 yen 4,785.900 yen 4,786 yen---(2)
Employees' Pension Insurance premiums(private schools version)after redcuction 530,000 yen × 15.681/100 = 83,109.30 yen 41,554.650 yen 41,555 yen---(3)
Retirement Pension Benefit premiums 530,000 yen × 1.20/100 = 6,360.00 yen 3,180.000 yen 3,180 yen---(4)
Total of(1)+(2)+(3)+(4)=72,891 yen

Premiums Reference Chart

From September 2021 through March 2022[pdf:311KB]

Nursing-care insurance program

PMAC collects the premiums of Nursing care payment (Nursing care premiums) from School Juridical Persons and Category 2 insured members, and supplies it to Heath Insurance Claims Review & Reimbursement Services to fund the operation cost of Nursing-care insurance program.

This program is managed by each municipality. To obtain a certification of long-term care need, the person insured must apply at the municipal office and undergo an assessment by the committee for certification of need. For details on the process and procedure, contact the nearest municipal office.

Persons to be insured under the program

  • The first insured person: a member or dependent aged 65 or older
  • The second insured person: a member or dependent aged 40 or older and less than 65

Payment of premium

  • The first insured person: Insurance premiums shall be deducted from the annuity based on the request by the municipality of residence, or paid directly to the municipality by the insured person.
  • The second insured person: Both short-term and Nursing-care premiums shall be deducted from salaries and bonuses. (refer to the premium rates for the second insured persons.)

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