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Article 84Withholding of Insurance Premiums

第八十四条(保険料の源泉控除)

If remuneration is paid to an insured in currency, the employer may deduct the insurance premiums that the insured is to bear in connection with the previous month's standardized monthly amount of remuneration (or, if the insured ceased to be employed by that place of business or ship, the insurance premiums that the insured is to bear in connection with the previous and current months' standardized monthly amounts of remuneration) from the insured's remuneration.

事業主は、被保険者に対して通貨をもつて報酬を支払う場合においては、被保険者の負担すべき前月の標準報酬月額に係る保険料(被保険者がその事業所又は船舶に使用されなくなつた場合においては、前月及びその月の標準報酬月額に係る保険料)を報酬から控除することができる。

If a bonus is paid to an insured in currency, the employer may deduct from the relevant bonus the amount equal to the insurance premiums that the insured is to bear in connection with the standardized amount of the bonus.

事業主は、被保険者に対して通貨をもつて賞与を支払う場合においては、被保険者の負担すべき標準賞与額に係る保険料に相当する額を当該賞与から控除することができる。

If an employer deducts insurance premiums pursuant to the preceding two paragraphs, it must prepare a calculation sheet concerning the deduction of the insurance premiums and notify the relevant insured of the amount deducted.

事業主は、前二項の規定によつて保険料を控除したときは、保険料の控除に関する計算書を作成し、その控除額を被保険者に通知しなければならない。

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