1Q 労働保険とはなんですか。
A 労働保険とは、労働者災害補償保険（労災）と雇用保険を総称した言葉です。
保険給付についてはそれぞれの制度のもと別個に行われていますが、会社が保険料の納付を行う際は年に1度「年度更新」という手続きにより申告・納付を行います。
雇用保険の保険料は労働者負担と会社負担があり、労働者は給与から毎月雇用保険料を徴収されます。
一方労災の保険料はすべて事業主負担となります。
1Q: What is labor insurance?
A: Labor insurance is a collective term for the Workers' Accident Compensation Insurance (work-related accidents) program and the Employment Insurance program.
While insurance benefits are provided separately under each system, companies declare the amount of premium and make payment once a year in the administrative procedure called “annual renewal.” The premiums for Employment Insurance are shared between the employees and the company, with employees’ premiums deducted from their monthly salaries.
Premiums for Workers' Accident Compensation Insurance are entirely borne by the employers.
2Q 労働保険料はいつまでに、どうやって支払うのですか
A 労働保険は「年度更新」により申告と保険料の納付を行います。
毎年６月１日から７月１０日（土日にあたる場合はよく月曜日）の間に申告と保険料の納付を行います。
概算保険料額が４０万円以上の場合は、３回に分割して納付することが可能です。
支払は都道府県労働局や労働基準監督署、その他銀行、郵便局などの金融機関、電子納付も可能です。
（注意）
納付が一定期間遅れたりすると延滞金が課せられますので注意が必要です。
3Q: When and how the company pay labor insurance premiums?
A: Labor insurance premiums are paid through an "annual renewal" process. The declaration and payment of premiums must be made between June 1st and July 10th each year (or the following Monday if the date falls on a weekend).
If the estimated amount of the current year’s premium exceeds 400,000 yen, the company may pay the premium in three installments. Premiums can be paid at prefectural labor bureaus, labor standards inspection offices, or at financial institutions such as banks and post offices. Electronic payment options are also available.
（Note）
Please be aware that if the payment is delayed for a certain period, late fee will be imposed.
Q 労働保険料はどのように計算しますか。
A 労働保険料は、労働者に支払う賃金総額に労災及び雇用保険のそれぞれの料率を乗じて計算します。対象の期間は申告を行う年の前年度の４月〜当３月でその間に支払われた賃金の総額が対象となります。
すでに支払った賃金総額に料率を乗じて保険料を確定したうえで、昨年支払った保険料との差額の相殺を行います。
相殺した差額と、当該年度の概算となる保険料の合計を労働保険料として支払います。
Q: How is the labor insurance premium calculated?
A: Labor insurance premium is calculated by multiplying the respective rates for Workers' Accident Compensation Insurance and Employment Insurance by the total amount of wages paid to employees during the period from April of the preceding year to March of the current year.
In the annual renewal, the insurance premium for the previous year is determined, based on the total wages paid during the year, to offset against the estimated sum paid in the previous year. The combined amount of the offset difference and the estimated premium for the current year is paid as the labor insurance premium.
