Higher costs from expanded coverage of part-time workers and revisions to contribution rates
First written in FY2016. 2 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2025: 8 of 15 companies on the "Worse" side.
45 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「Under the pension system reform, the company's contribution rate for employees' pension insurance, which had been raised annually, was fixed at 9.15% from the premiums for September 2017 onward. However, changes to premium rates or the scope of insured persons resulting from amendments to the social insurance system may affect the group's operating results.」
Continues to identify the reduced impact of the previous rate-increase factor following the fixing of the premium rate at 9.15%, as well as the risk of future changes resulting from system amendments. - FY2018MitigatedAnnual report
「Under the pension system reform, the company's contribution rate for employees' pension insurance, which had been raised annually, was fixed at 9.15% from the premiums for September 2017 onward. However, changes to premium rates or the scope of insured persons resulting from amendments to the social insurance system may affect the group's operating results.」
Because the employees' pension insurance premium rate was fixed at 9.15% from the premiums for September 2017 onward, the previous factor of annual rate increases was reduced. However, the risk of future changes resulting from system amendments remains. - FY2017RestatedAnnual report
「From 1 October 2016, part-time workers, including those working at least 20 hours per week, became eligible for social insurance coverage at companies with 501 or more employees. In addition, under the 2004 pension system reform, increases in the employees' pension insurance premium rate through 2017 resulted in higher company contributions.」
Continues to identify higher company contributions resulting from expanded social insurance coverage for part-time workers and increases in the employees' pension insurance premium rate. - FY2016First statedAnnual report
「From 1 October 2016, part-time workers, including those working at least 20 hours per week, became eligible for social insurance at companies with 501 or more employees. In addition, under the 2004 pension reform, the contribution rate for Employees' Pension Insurance was scheduled to increase by 0.177% each year through 2017, resulting in annual increases in the Company's burden.」
Describes the expanded coverage and rate changes, including companies with 501 or more employees, 20 or more working hours per week, 1 October 2016 and annual increases of 0.177% through 2017, together with their potential impact on results.