What is the difference between regular employees and non-regular employees?Differences in treatment such as salary and insurance
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The wage gap between employment types is 100 for both men and women, assuming that regular employees and regular employees are 64.9.
The number of births is decreasing, and the birthrate is declining.Moreover, the declining working population will reduce economic activity. ... → Continue reading
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Accounting income concept
Of the profit and loss calculation methods, the cash balance calculation method (Cash basis accounting), Cash income-cash expenditure = profit..However, in modern corporate accounting, it is normal for credit transactions to be carried out and for permanent economic activities to be carried out by holding a large number of fixed facilities by huge investment, and the cash balance calculation method (cash balance calculation method) that grasps profit and loss with cash (Cash basis accounting) is said to be irrational with a few exceptions..Exceptionally, when economic transactions are mostly cash settlement and there are no fixed facilities, the cash balance calculation method (cash basis accounting), which is a reliable and simple method, may be adopted..
Tax law income and income
Under tax lawEconomyunit(IndividualorCorporation) Was newly obtained in a certain period as compensation for economic activities and existing rights.moneyOrPersonal property,Real estate,rightIt is a general term for properties that can be converted into monetary value.Established under tax lawincomeIs different.This section also describes income.
The period is often based on one month and one year, and the total amount of each ismonthly income(Geshu),annual incomeCalled (Nenshu).
- employmentIndividuals who have beenSalary earner）
- The laborAs a consideration for the provision ofSalary-BonusNoemploymentupperEmployee WelfareThis is the benefit, etc.
- Jewelry businessSexual individual (Self-employed）
- Get by businessSalesCorresponds to this.
- Asset-rightIndividuals with
- From assets / rightsinterest,dividend,rent,rightThis corresponds to investment profits such as consideration based on.
- Caused by service acts that are not defined as labor (lectures, cooperation, help, etc.)RemunerationCorresponds to this.
- Caused by inheritancemoney, The property corresponds to this.
- insurance, Benefits,Lottery OfPrize moneyAnd so on.
- Public corporation
- Country,Local governmentThat of public organizations such asrevenueMostly called.
- Commercial corporation
- Get by businessSalesCorresponds to this.
- Non-profit corporation
- OriginallyCommercial businessEven if it is a corporation that does not aim forbudgetIt occurs with the resources and businessinterestdividend,rightConsideration will be incurred based on.
Income under the Public Assistance Act
- Income from employment
- Labor income
- Agricultural income-sometimes not monetary
- Self-employed income
- Unstable employment income
- Income other than income from employment
- Remittance, child support, etc.
- Public benefits paid on a regular basis
- Temporary public benefits
- Insurance that will give you a refund if you cancel
- Extraordinary income from disposal of real estate, etc.
- Handling of items not recognized as income
- Celebration of ceremonial occasions, charitable money, etc.
- Condolence money, etc.
- It is paid to a specific person for the purpose of mental consolation and encouragement, paying attention to the disability, etc.
- What is used for self-reliance
In the first place, income is obtained by using goods.utilityAnd human service (Services), But utility and satisfaction itself are difficult to use as indicators, so when discussing income that is a taxable property of income tax, the expression of income is based on the monetary value that enables the utility and satisfaction. It is common to replace it with.
The usage of the word "income" differs greatly in the following two ways.
Income under tax law
Under tax lawIncome tax lawIs typical, but it usually refers to the amount after various deductions.That is, under tax lawincomeIs an individual or a corporationincomeFromRequired expensesAnd tax lawDeductionAnd refers to the amount calculated to determine the taxable amount.However, personal take-home, corporate or business individualGross profitIs another concept.
Income as a daily term
For example, according to the Basic Survey on National Living conducted by the Ministry of Health, Labor and Welfare, the employee income, which accounts for most of the income, is "the salary paid by the household member from the place of employment.wage・ The total amount of bonuses, including taxes and social insurance premiums. Is, Refers to the amount before tax, and in the case of office workers, it is almost the same as the amount of income at the stage before taking over.But the self-employed get "Business income"" Refers to the amount (profit) after deducting costs and expenses from income, and the two are different.
"Type of income" in the National Life Basic Survey is classified according to the following classification..
- Working income
- Employer income, business income, farming / livestock income, and homework income.
- Employer income
- The total amount of salary, wages, and bonuses paid by a household member from the place of employment, including taxes and social insurance premiums.
- In-kind payments (such as securities and meal payments) made in lieu of salary payments were included in the amount estimated at the market price.
- B Business income
- The amount obtained by deducting purchase costs and necessary expenses (excluding taxes and social insurance premiums; the same shall apply hereinafter) from the income earned by household members from businesses (excluding agriculture and livestock businesses).
- C. Farming / livestock income
- It is the amount of income earned by household members from the farming and livestock business minus the purchase cost and necessary expenses.
- D. Homework income
- The amount of income earned by a household member from domestic work minus necessary expenses.
- Public pension / onkyu
- The amount of pension paid by a household member from each system of pension and onkyu (if the amount is received from two or more systems, the total amount).
- Property income
- Amount obtained by deducting necessary expenses from income (including in-kind benefits) generated by renting land / houses owned by household members and amount obtained by deducting necessary expenses from interest / dividends generated from deposits and savings, public and corporate bonds, stocks, etc. (Including taxable portion separated from the source).
- Social security benefits other than pensions
- A Employment insurance
- It refers to the unemployment benefits under the Employment Insurance Law and the unemployment insurance claims under the Seafarers Insurance Law received by household members.
- B. Children's allowance, etc.
- Children's allowance, children's dependent allowance, special children's dependent allowance, etc. received by household members.
- C. Other social security benefits
- Refers to social security benefits (such as assistance under the Public Assistance Act) other than the above (2), (4) a, and b received by household members.However, in-kind benefits are excluded.
- Remittance, corporate pension, individual pension, other income
- A remittance
- Remittance sent to household members on a regular or continuous basis.
- B Corporate pension, individual pension, etc.
- The amount paid as a pension by a household member paying (paying) an insurance premium (payment) for a certain period of time.
- C Other income
- Items other than the above (1) to (4), (5) a and b (temporary remittances, ceremonial occasions and incense, various congratulatory money, etc.).
- Employment income
- Salary earnerLooking at (so-called office workers),Salary,Salary,BonusFrom such things, salary income determined according to the amount of salary incomeDeductionThe amount after deducting the amount is considered to be salary income.The salary deduction can be thought of as a necessary expense for the salary earner, but it is actually necessary for the salary earner to get a salary.Suit,shoesIt is said that the deduction amount is much larger than the expenses such as.Also,Severance payWith regard to, the retirement income deduction, which is determined according to the length of service and the amount of allowance, is deducted from the retirement allowance, etc., and half of the balance is regarded as retirement income. Some are.
- From income such as salaryincome taxTaxes, etc.Welfare pension insuranceChargesHealth insuranceSuch as(I.e.Disposable income is calculated after deducting the fee.Of salaried workersDisposable incomeIn the calculation of, the deduction of salary income, which is the necessary expense, is not deducted.
- Business income
- Forestry income
- Interest / dividend income
- Other income
- Income from real estate
- Transfer income
- Temporary income
- Retirement income
Income inequality problem
Changes in employment form
In Japan in recent years, young peoplePart-time workerBecomingCompanyChanges in employment attitude (PermanentDecrease,Dispatch-AgreementEmployees, part-time workers, etc.Non-regular employeeincrease of),wageInstitutional changes (Seniority wage systemからResults-orientedIncome (income) for reasons such asDisparityIs said to be spreading.OECDStatisticsAccording to1985から2000OverPoverty rateIncreased from 11.9% to 15.3%. (This poverty rate is the annual income of all households.MedianRefers to the proportion of the poor, which is less than 50% of the total. )Also,Ministry of Health, Labor and Welfare OfIncome redistribution surveyAccording to (2002 survey), it depends on the social security systemIncome redistributionIf you limit the target to the income before theGini coefficientRiseHowever, in 2005, it exceeded 0.5 for the first time and became the largest ever..
Regarding the correction of disparities,PermanentIt is said that the number of employees will increase further, the wages of regular employees will be curtailed and reduced, and the wages of non-regular employees will increase.On the other hand, regular employees and non-regular employees have completely different working hours and responsibilities, so there may be disparities in wages.資本主義It is natural in the society of Japan, and there is a view that it is unfair to try to correct the disparity by force.Even for regular employees, the treatment is completely different between SMEs and large companies.中小企业Then, there are many people with low wages who are said to be "name-only office workers" as if they were non-regular employees.
Mitsubishi UFJ Research & ConsultingAs a result of a survey on lifetime wages in 2004, the average for regular employees is 1 million yen, and the average for non-regular employees is 6000 million yen.
Income inequality by sector
- Income inequality between genders is that women in the enterpriseGeneral staffnotComprehensive workIn recent years, it has been shrinking due to the increasing number of people who are interested in getting married and long-term work due to unmarried people.
- Income disparities between regions vary depending on geographical characteristics and the industrial structure of the region.Highest incomeTokyoHas the lowest incomeOkinawaIt is about twice as much as.
- Income inequality between generations, often due to the increase in the Gini coefficient, can be attributed to an increase in the number of elderly households with a high proportion of those who have already retired.But,Ministry of Health, Labor and Welfare OfIncome redistributionAccording to the surveySenior citizensIn the case of, although improvement was seen by pension benefits, the Gini coefficient, which is an indicator of income disparity, is for men and women in their 30s and 40s.2002In the last 15 years, it increased by up to about 30%, and there was no improvement in social security.
- In Japan, there is a clear correlation between income and marriage rate for both men and women.In particular, the percentage of unmarried male regular workers in their 30s is 30.7%, while that of non-regular workers is 75.6%.Morelate marriage,Marriage # Japanese Marriage StatusSee.
- ^ Tetsuya Morita, Tadashi Nakamura, Kiyoshi Okamoto, "Accounting Encyclopedia, Fourth Edition, Supplement", Chuokeizai-sha, 2001, p. 553.
- ^ Kobe University Accounting Laboratory "Accounting Dictionary" Dobunkan Publishing, 2007, p. 643.
- ^ a b c Toshimi Osakai, "Basic Concepts of Accounting, Augmented and Revised Edition", Soseisha, 1994, p. 249.
- ^ Assistance Handbook (separate volume question and answer collection) XNUMX Social Welfare Promotion and Examination Center
- ^ a b Ministry of Health, Labor and Welfare 22 National Life Basic Survey Overview Terminology
- ^ National Tax Agency Tax Answer No.1400 Salary Income
- ^ National Tax Agency Tax Answer No.1410 Salary income deduction
- ^ National Tax Agency Tax Answer No.1350 Mechanism of taxation of business income (business income)
- ^ National Tax Agency Tax Answer No.1480 Forest Income
- ^ National Tax Agency Tax Answer No.1310 When you receive interest (interest income)
- ^ National Tax Agency Tax Answer No.1330 When you receive a dividend (dividend income)
- ^ National Tax Agency Tax Answer No.1500 Miscellaneous Income
- ^ National Tax Agency Tax Answer No.1370 When you receive real estate income (real estate income)
- ^ National Tax Agency Tax Answer Capital Gains
- ^ National Tax Agency Tax Answer No.1490 Temporary Income
- ^ National Tax Agency Tax Answer No.1420 When receiving retirement allowance (retirement income)
- ^ http://www.oecd.org/dataoecd/34/11/34542691.xls
- ^ https://www.mhlw.go.jp/shingi/2005/07/dl/s0713-12c02.pdf
- ^ http://www.yomiuri.co.jp/politics/news/20070824it14.htm?from=top
- ^ Marriage status of singles at the time of the first survey Ministry of Health, Labor and Welfare
- ^ 22 Survey Report on Awareness of Generations Supporting Social Security Ministry of Health, Labor and Welfare
Permanent(Seishain) refers to employees who are hired without any special agreement under the employment contract..Regular employeesAlso known as (seikishain).There is no clear legal definition that is not a legal term..Influenced by Japan and its employment practices South KoreaBecause it is a concept unique toEnglishIn various languages such asSeishainIs often written.
"employee"Or"EmployeeMost people refer to full-time employees,Comprehensive work-General staffIf there is a division such as, it is common to call it all together.There is no legal definition, but with the passage of timePart-time job,(I.e.(Registration type),(Fixed term) Contract employeeSo-calledNon-regular employmentIt is a term that has come to be used to distinguish it from those hired in.
Characteristics of regular employees and their transformation
Company,industryDepending on the advantage of regular employment,DiscriminationIn the sense ofproperIt is often expressed as.Generally in Japan, except for work experience as a full-time employeeLabor marketOften not evaluated as a meaningful career in.
Employment practices that are often found in major Japanese companies classify workers into the following three categories according to their working style, and of these, workers who meet all three of direct employment, indefinite period, and full-time are selected.PermanentIs trying.
- To the companyDirect employmentWho is or is not (Indirect employment) Who?
- The contract period is indefinite (Labor contract with no fixed term) Or fixed term (Fixed-term employment contract)?
- Of each companyLabor regulationsTo determinePrescribed working hoursAre you working up to the upper limit (full-time) or less than the upper limit (part-time)?
According to Japanese employment practices, the company is first positioned as a worker who develops and utilizes the core labor force of the company over the long term, and is given the status of a "regular employee".If the company replenishes this full-time employee from the outside,Bulk recruitment of new graduatesIs the basis.of courseCareer changeThere are quite a few mid-career hires,HR managementThe system is constructed on the basis of recruiting new graduates.This mechanism isHigh economic growthFormed from the perspective of securing a labor force and stabilizing the lives of workers during the period,Bubble economyFrom the heyday to its collapse1990 eraIt has been maintained until the first half.Its features are as follows.
lifetime employmentThe system is premised.When a worker joins the company, he says "Labor contract with no fixed termUnless there are special circumstances (significant delinquency of workers, business crisis that jeopardizes the existence of the company, etc.)Retirement ageContinue to hire the worker until.Especially as an employment adjustment against economic fluctuationsDismissalIs basically not done.On the other hand, companies have a wide range of command and command authority over workers in their daily work, and especially workers hired as executive candidates are reassigned.Seconded,TransferThere are changes in the labor market within the company and the labor market within the corporate group, and in principle this cannot be refused (many companiesLabor regulationsSo if a worker refuses such a business order without good reason,DisciplineIt stipulates that it will be dealt with).Companies systematically across each stage of a full-time careerOJTWe will conduct education and training centered on the above, and appoint the most successful person in the process of competition as an officer.
SeniorityThe treatment is based on.The number of years of service is the most important factor in the evaluation of workers, and the ability to perform duties is only a secondary evaluation.
wageSo that the basic salary will increase according to the length of service of many companiesLabor regulationsThe calculation method is defined in, so that it is difficult for the boss to make an arbitrary evaluation.In addition, promotion to higher positions will be given priority to those who have been in service for a long time.
In JapanTrade unions by companyIs often organized, and in a company that has a union, it is often a prerequisite for joining the union to be a full-time employee of the company.
Transformation of regular employees
Bubble burstProlonged from to the 2000srecessionAs a result, the system surrounding regular employees is also changing.The long-term employment practices and wage structure that characterized regular employees have diversified.
Due to the recession, companies are required to reduce labor costs, and the hiring of full-time employees tends to be restrained.As a further reduction in labor costsRestructuring(The original meaning of restructuring isRestructuringFor full-time employeesDismissal(In practice, it is extremely difficult to dismiss a full-time employee, so use all hard and soft means.Retire voluntarilyEncourage them to doUnderstandingIs basically a last resort), and the lifetime employment system collapsed.
From seniorityResults-orientedThe main pillar is the change in treatment.Job performance has become more important than years of service, and the evaluation system has been changed to reflect work results in wages and promotion / promotion.Companies that have a division between general and general positions cannot take executive-level positions unless they are general positions.UnionThe subscription rate is also declining.
However, there are some disagreements about excessive changes in existing forms, and evaluation of economic rationality that lifetime employment can maintain a high level of corporate skills and morale through long-term employment (for details, seeLifetime employment # Economic rationality of long-term employment(See), a review of the performance-based approach once introduced (eg,1993Introduced a performance-based wage system for the first timeFujitsuHas reviewed the system in April 2001).Since the 4s, when the recession is coming out, some professions andVenture companyWith the exception of, companies that adopt a complete performance-based system are rare, and the central treatment is the ratio of both seniority and performance-based systems.
However, these changes in the image of regular employees are unique to large companies.中小企业Employeeslarge companyThe status is unstable and the salary tends to be cheaper than the employees ofEmployee WelfareMay be almost nonexistent.Nowadays, with the introduction of performance-based system and promotion, the amount of work doubles even though the salary does not increase.ManagementIn some cases, even though they are regular employees, their income is not stable.Service overtimeHowever, it is not uncommon for regular employees to receive less hourly remuneration than non-regular employees with an hourly wage system.Service overtime in terms of health,ManagersDue to the increase in the amount of work due to restructuring, the number of regular employees who break their bodies and take leave or quit is increasing.Regarding employment adjustments during the recession, there are few transfers and seconded employees, and more direct voluntary retirement recruitment and voluntary employment are carried out. In some cases, bankruptcy and all employees are dismissed without employment adjustment.
Diverse regular employees
Alleviate the polarization of working styles between regular employees and non-regular employees, and each workerWork life balanceThere is also a need to realize a multi-dimensional work style that is desirable for both labor and management, which enables companies to secure and retain excellent human resources at the same time.As one of such work styles and employment styles, it is important to promote the spread of "diversified regular employees" with limited duties, work locations, and working hours..
HeiseiFrom the mid-term onward, the employment form is the same as regular employees, although there are restrictions on work location, working hours, and job content.Limited regular employeesThe number of companies that set up the category is increasing.Parenting,Nursing careDepending on the person who needs to balance work and work, family circumstances, etc.Single assignmentIt is expected to be applied to those who cannot do it, those who have specific skills and concentrate on the duties to utilize those skills.
This is a merit system for workers who seek long-term employment but have difficulty working in the same way as regular employees.On the corporate side, employment management is complicated, but diverse human resources can be utilized.
Full-time employeeWhat is (Nasashiseishain)?Non-regular employmentI was hired under the same working conditions and environment asBlack companiesAbout regular employees.Peripheral regular employees,What a regular employeeAlso called.
Unlike regular employees, which are generally imagined,wageIs low wages,Regular salary increase system,BonusWithout either (bonus),Severance payThere may be no system.The company does not make a notification even though it meets the application criteria of the system.employment insurance ,Health insurance,Employee pensionIn some cases, they do not subscribe to legal welfare programs.Full-time employeesMonthly salaryAlthough the system (fixed salary) is common, the hourly wage system (hourly wage system), daily wage system (daily wage monthly wage system),annual salaryIt may be one of the systems.Employment contractAs far as I can see the book, the wages areminimum wageAbove the standard,Service overtime,volunteer activityIn terms of hourly wages, including free participation inminimum wageIn some cases:[Annotation 1]..However, there is no legal minimum standard for full-time employees, and the name of full-time employee should be used regardless of whether the worker is a short-time worker or a short-term worker. Is not illegal.
- ^ According to the survey, regular employees who do not have at least one of regular salary increases and bonuses are called "peripheral regular employees", and regular employees who have both are called "central regular employees".
- ^ Kotobank-regular employee
- ^ a b Yomiuri Shimbun December 2020, 12 Morning edition Speech
- ^ Eiji Okuda (November 2011, 11). “Seeing full-time employees from the work style of dispatching”. Japan Institute for Labor Policy and Training. 2012/7/10Browse. "Far from" regular employees ", the terms" non-regular employees "are not clear by definition, and these terms are merely" names "for grasping the status of employment patterns in statistical surveys."
- ^ However, according to statistics such as the Ministry of Labor's "Labor Economic Trend Survey," dismissal avoidance measures such as transfer and secondment were actively taken, but voluntary retirement and dismissal measures were avoided, and companies were cautious about reducing regular employees. It can be seen that he showed a good attitude.Despite this, "restructuring" was widely reported in the media by public criticism of these measures against middle-aged and elderly white-collar workers (so to speak, "children of lifetime employment") who were regarded as surplus personnel in companies. Is the result of the increase.
- ^ About "various regular employees"Ministry of Health, Labor and Welfare
- ^ a b Miki Kobayashi (September 2008, 9). "The number of temporary staffing companies suffering from a bad working environment is increasing rapidly."Diamond Online. オ リ ジ ナ ルArchived as of October 2008, 9.
- ^ a b "Expanding" full-time employees "-surveyed by young NPOs in Tokyo" Asahi Shimbun, morning edition, September 2008, 9, 21st edition, 31th page.
- ^ NPO"PosseAccording to the survey, the ratio of working hours of 60 hours / week or more is 38% for "peripheral regular employees" and 26% for "central regular employees", while the ratio of monthly income of 20 yen or less is "peripheral regular employees". 53% of employees and 19% of "central regular employees" show the tendency of "peripheral regular employees" to work long hours and have low wages.
- Regular employment
- Non-regular employment
- The labor
- Management system by course
- Part-time worker
- Deregulation of dismissal of regular employees
- Quarterly Policy and Management Research "Special Feature: Working Styles in Japan-The Whereabouts of" Regular Employees "-"(archive) 2010, vol.11 --Mitsubishi UFJ Research & Consulting
- Statistics Bureau Homepage / Labor Force Survey Special Survey
- Statistics Bureau Home Page/Labor Force Survey
- Fig. 8 Number of employees by employment type / quick understanding Long-term labor statistics in graph | Japan Institute for Labor Policy and Training (JILPT)
- Figure 9 Number of regular and non-regular employees in each age group / Easy-to-understand graph Long-term labor statistics | Japan Institute for Labor Policy and Training (JILPT)