著者

御船 洋

出版者

中央大学企業研究所

雑誌

企業研究 (ISSN:13479938)

巻号頁・発行日

no.34, pp.1-23, 2019-02-28

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One of the problems that the overseas operating companies face is the burden of social insurance premiums. Especially, the problem of the double load of the social insurance premiums is important. Employees who are dispatched from a company to work overseas must be enrolled in the social insurance system of the other country and bear the social insurance premiums.In other words, dispatched employees must pay social insurance premiums in both their own countries and their counterparts.The social security agreement can solve this problem. When a social security agreement is concluded, dispatched employees are not required to join the social insurance system (particularly the public pension system) of the other country during their stay in the other country, and the double burden of public pension premiums will be avoided.The purpose of this paper is to estimate how much the social insurance premiums could be saved by Japanese companies in Netherlands (as of October 2016, 483 companies) by concluding a social security agreement between Japan and Netherlands. The results of the estimates are as follows. In 2016, Japanese companies in Netherlands had reduced their public pension premiums by about 2.62 billion yen. Japan and Netherlands have also concludedagreements on public health insurance and employment insurance. A similar estimate was made about these premiums, and the amount of public health insurance premiums was reduced by approximately 730 million yen, and the amount of employment insurance premiums was estimated at 260 million yen.