nenkin.go.jp (06.03.2020)
For cases where it is difficult for employers to temporarily pay Employees' Pension Insurance premiums due to the impact of the COVID 19 on the business conditions of business establishments: some might be eligible for the "Grace of exchange", which is a system that allows employers to pay Employees' Pension Insurance premiums in installments if there is a risk that it will make business continuation difficult by paying insurance premiums at one once.
For cases where it is difficult for employers to temporarily pay Employees' Pension Insurance premiums due to the impact of the COVID 19 on the business conditions of business establishments: some might be eligible for the "Grace of exchange", which is a system that allows employers to pay Employees' Pension Insurance premiums in installments if there is a risk that it will make business continuation difficult by paying insurance premiums at one once.
If this new type of coronavirus infection affects the business conditions of business establishments and it is temporarily difficult to pay employee pension insurance premiums, etc., apply to the pension office to meet the legal requirements. By satisfying this, in principle, "Grace of realization (Article 151-2 of the National Tax Collection Act)" is permitted only for a period of one year or less.
* For details on the " Grace of Conversion, " see " Grace of Conversion ."
In addition, in cases where there is a considerable loss of property of the business site, etc., there may be cases where “Grace of payment (Article 46 of the National Tax Law)” can be granted.
* For details on " Grace of payment ", see " Grace of payment ".
If it is difficult to pay Employees' Pension Insurance premiums, please contact the pension office in charge.