メインメニュー
Information

 
 このサイトは、港区高輪2丁目に事務所を構える、開業社会保険労務士・CFP、瀧本透(たきもととおる)が代表を務める、タキモト・コンサルティング・オフィスのオフィシャルサイトです。
 
 お問い合わせはメールにて

 info@takimoto.biz までお気軽にどうぞ。

 営業地域は、東京23区、都下(西東京市・武蔵野市・清瀬市・東村山市・東久留米市・国分寺市・三鷹市・国立市・府中市・調布市等)、埼玉県(大宮まで)ですが、遠隔地でもメールや電話でご相談頂けます。

 
 
退職金制度の見直し

 

 

 

 

 ■退職金制度について

 退職金制度は必ずしも設ける必要はありません。就業規則の相対的記載事項といって、設けるのは経営者の自由ですが設けた場合には経営者を拘束するという性格のものです。つまり、一度退職金制度を作って監督署に届け出ると、従業員の権利として確定し、退職金を 必ず支払わなければならないことになります 。

 
 ■退職金制度の問題点
 
 全企業の約90%が退職金制度を導入していると言われていますが、その制度の多くが 基本給連動型 の制度となっています。(退職時基本給 × 勤続係数=退職金という制度)。退職金の計算が簡単で、一見よさそうな制度ですが、実は大きな問題を抱えています。
 
 とある会社で計算してみたところ、20数年前に導入したこの基本給連動型の退職金制度によれば、一人当たり1000万円を超える退職金が必要になり、全員分を合わせると、会社の純資産を大きく超える金額になることが分かりました。
 
 このような事態はこの会社だけの話ではありません。これから団塊の世代が退職を迎えるにあたり、膨大な退職金を支払わないといけない会社が多数現れてきます。 退職金倒産という事態も十分ありえます。
 
 御社は大丈夫ですか?
 
 
 ■退職金制度は何がよいのか?
 
 一口に退職金制度といいましても様々な制度が考えられます。例えば、ポイント制退職金制度、前払い退職金制度、定額制退職金制度、中退共を利用した退職金制度などです。しかし退職金制度を設計するに当たって、勤続年数を重視するのかそれとも会社への貢献度を重視するのか、また損金算入したいのか会社から直接従業員に支払いたいのか、退職金制度に対する社長の想いはそれぞれあると思います。
 
 その想いが退職金制度に反映され、また退職金の額が知らず知らずのうちに膨らむことがないよう、基本給や勤続年数とは連動しない制度がベターだと思います。
 
 
 ■退職金制度を見直すときの注意点
 
 上で説明した通り退職金制度は一度規定すると労働者の権利になります。そのため使用者側が一方的に退職金を減額しても、個々の労働者の同意がない限り原則無効となります。
 
 退職金制度の見直しに当たっては、専門家を交えた慎重な対応が不可欠です。 
  
 退職金制度の問題でお悩みの経営者様、まずはどのくらいの退職金が現在必要なのか 現状分析をしてみてください。それが問題解決の第一歩です。
 
 当事務所では 退職金制度の診断 を行っています。お気軽にお問い合わせ下さい。

 

 

  タキモト・コンサルティング・オフィス

  代表 社会保険労務士 CFP 瀧本 透 

  〒108-0074 港区高輪2-16-38-302

  tel 03-6277-3706  e-mail info@takimoto.biz

 


Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacy/preload/InstallerChecker.class.php line 32
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacy/preload/ThemeSelect.class.php line 32
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacyRender/preload/Cacheclear.class.php line 26
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacyRender/preload/Cacheclear.class.php line 29
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/pm/preload/Preload.class.php line 10
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/pm/preload/Preload.class.php line 36
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/pm/preload/Preload.class.php line 61
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/pm/preload/Preload.class.php line 86
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/member.php line 79
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/member.php line 80
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/member.php line 81
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/user.php line 521
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/user.php line 542
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/user.php line 644
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/group.php line 81
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/group.php line 190
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/group.php line 245
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/group.php line 266
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/groupperm.php line 144
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/groupperm.php line 166
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/groupperm.php line 255
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacyRender/kernel/Legacy_RenderSystem.class.php line 126
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacyRender/kernel/Legacy_RenderSystem.class.php line 129
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacyRender/kernel/Legacy_RenderSystem.class.php line 145
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacyRender/kernel/Legacy_RenderSystem.class.php line 538
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacyRender/kernel/Legacy_RenderSystem.class.php line 542
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacyRender/kernel/Legacy_RenderSystem.class.php line 547
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/main/index.php line 22
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/main/index.php line 26
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/main/index.php line 30
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/main/index.php line 34
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/main/index.php line 38
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/main/index.php line 42
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/include/common_functions.php line 30
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/include/common_functions.php line 31
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/class/PicoModelCategory.class.php line 34
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/class/PicoModelCategory.class.php line 54
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/class/PicoModelCategory.class.php line 64
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/class/PicoModelCategory.class.php line 244
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/class/PicoModelCategory.class.php line 250
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/class/PicoModelContent.class.php line 32
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/class/PicoModelContent.class.php line 59
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/class/PicoModelContent.class.php line 148
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/class/PicoModelContent.class.php line 362
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/class/PicoModelContent.class.php line 375
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/include/common_prepend.inc.php line 23
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/include/common_prepend.inc.php line 34
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/class/PicoControllerGetContent.class.php line 26
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/class/PicoControllerGetContent.class.php line 54
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/class/PicoControllerGetContent.class.php line 79
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file xoops_trust_path/modules/pico/class/PicoControllerAbstract.class.php line 49
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/tplfile.php line 78
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/tplfile.php line 98
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file kernel/tplfile.php line 255
Warning [PHP]: Parameter 1 to StdCache_Initialize::setForModule() expected to be a reference, value given in file core/XCube_Delegate.class.php line 356
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file class/smarty/plugins/function.d3comment.php line 42
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacy/kernel/Legacy_EventFunctions.class.php line 22
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacy/kernel/Legacy_EventFunctions.class.php line 42
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacy/kernel/Legacy_EventFunctions.class.php line 59
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacy/kernel/Legacy_EventFunctions.class.php line 202
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacy/class/theme.php line 46
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacy/class/theme.php line 52
Unknown Condition [8192]: Assigning the return value of new by reference is deprecated in file modules/legacyRender/kernel/DelegateFunctions.class.php line 26