When the Minister of Health, Labour and Welfare collects insurance premiums and the employer of an applicable place of business pays part of the insurance premiums, the premiums prescribed in Article 81 of the Employees' Pension Insurance Act (hereinafter referred to as "employees' pension insurance premiums") and the contributions prescribed in Article 69 of the Act on Support for Children and Child-rearing (hereinafter referred to as "children and child-rearing contributions"), it is deemed that an amount of insurance premiums equivalent to an amount proportional to the amounts of insurance premiums, employees' pension insurance premiums, and children and child-rearing contributions to be paid by the employer has been paid.
厚生労働大臣が保険料を徴収する場合において、適用事業所の事業主から保険料、厚生年金保険法第八十一条に規定する保険料（以下「厚生年金保険料」という。）及び子ども・子育て支援法第六十九条に規定する拠出金（以下「子ども・子育て拠出金」という。）の一部の納付があったときは、当該事業主が納付すべき保険料、厚生年金保険料及び子ども・子育て拠出金の額を基準として按分した額に相当する保険料の額が納付されたものとする。