なぜ3月決算の会社は4月に賞与を払った方がいいのか？意外とみんなが知らない社会保険料の決まり方について解説します！

Summary

In this video, the speaker explains the intricacies of deciding when to pay bonuses in relation to a company's fiscal year and social insurance calculations. The discussion covers the impact of paying bonuses in April versus March, with a focus on how the timing affects social insurance premiums. The speaker clears up common misconceptions about how bonuses in April can lead to increased premiums, explaining that it depends on when the bonus is notified and the rules surrounding the calculation of social insurance. The video also touches on best practices for paying bonuses to optimize both tax deductions and company evaluations.

Takeaways

• 😀 Paying bonuses in April does not increase social insurance premiums, despite common misconceptions. The payment date does not directly affect premiums.
• 😀 The social insurance premiums are based on salaries from April, May, and June, which are used to calculate premiums for the following year.
• 😀 When paying bonuses after a company's fiscal year, it is best to notify employees in the fiscal year and pay them within one month to optimize tax deductions.
• 😀 Paying bonuses in March (before the fiscal year ends) helps with better financial reporting for the company, improving its bank evaluation.
• 😀 Even if bonuses are paid in April, they are considered part of the previous fiscal year's expenses due to the notification made in March.
• 😀 Companies that aim to minimize the rise in social insurance premiums should avoid increasing salaries or bonuses in April, especially if they fall within the period used for calculating social insurance.
• 😀 Employers should carefully consider the timing of salary increases or bonuses to prevent exceeding certain thresholds that could increase social insurance premiums.
• 😀 A typical rule for social insurance calculations is that bonuses are not included in the calculation if they are part of the usual fixed salaries, such as for annual bonuses given in two periods.
• 😀 To avoid confusion, it is important to clarify that bonuses paid in March (even if disbursed in April) are not included in the social insurance premium calculation for the following year.
• 😀 For businesses with a fiscal year-end in March, paying bonuses after the fiscal year ends (such as in April) is still beneficial for the company’s financial position without affecting social insurance premiums.

Q & A

What is the main topic discussed in the video?

The video primarily discusses the implications of paying bonuses (商用) in relation to company fiscal year-end, social insurance premiums, and the timing of salary adjustments within the Japanese tax and social security system.

Why does the speaker recommend paying bonuses in April rather than March for companies with a fiscal year ending in March?

The speaker recommends paying bonuses in April to optimize cash flow and improve the company’s bank balance sheet evaluation, as paying in March could reduce the cash reserves reported in the financial statements.

What is the 'san-tei kiso todoke' and why is it important?

The 'san-tei kiso todoke' (算定基礎届け) is a form used in Japan to report salary levels, which determines the amount of social insurance premiums for employees. It is important because it affects the company’s and employee’s future social insurance costs based on the average salary during the months of April, May, and June.

How does paying bonuses in April affect social insurance premiums?

Paying bonuses in April does not affect social insurance premiums because, in this case, the payment is based on a notification made in March, which is outside of the period used for determining premiums (April, May, and June).

What happens if bonuses are paid in April, but the notification is made in March?

If the notification of the bonus is made in March, it is not included in the calculation of the social insurance premiums for April, May, and June. The bonus is considered part of the previous fiscal year's payroll, and thus, does not impact the premiums for that period.

Can the payment of bonuses in months other than April, May, and June affect social insurance premiums?

No, the payment of bonuses in other months like January or February does not affect the social insurance premiums determined by the 'san-tei kiso todoke' because this form only takes into account salaries and bonuses paid during the April to June period.

Why is it important to avoid paying bonuses multiple times a year (e.g., spring, summer, autumn, winter)?

Paying bonuses multiple times a year (e.g., four times instead of two) could lead to the payments being classified as regular salary, thus triggering the inclusion of those payments in the social insurance premium calculations, which could increase the premiums.

What is the impact of a significant salary increase in April on future social insurance premiums?

A significant salary increase in April could affect future social insurance premiums if the salary increase results in a jump of two or more premium grades. This would lead to higher premiums starting from the following October, as the premiums are recalculated based on the salaries of April, May, and June.

What is the purpose of paying bonuses within one month of the fiscal year-end, and how does it affect tax deductions?

Paying bonuses within one month of the fiscal year-end allows the company to deduct the payment as an expense for the current fiscal year, thus reducing taxable income and providing potential tax savings.

Can a company avoid higher social insurance premiums by paying bonuses in months outside the April-June period?

Yes, by paying bonuses outside the April-June period, a company can avoid increasing the social insurance premiums for the July-September period. However, the company should ensure that the payments do not exceed certain thresholds or become classified as regular salary payments.