CONTRIBUTION CATEGORIES AND DISABILITY CONTRIBUTIONS
Advance contributions by large businesses are calculated based on the contribution category of each company. In 2012, the basic tariff for disability contributions is 1.0% of salaries.
The base category contribution 4 is equivalent to the average disability expenditure. The company’s contribution category and contribution are lower when fewer of its employees have retired due to disability.
Contribution Categories and Disability Contribution Percentages in 2012
|
Contribution Category |
Category Ratio |
Contribution |
Disability contribution in 20121 |
|---|---|---|---|
|
|
Two-Year Average Risk Ratio |
Category Ratio |
Average % of Salary |
|
11 |
Over 5 |
5.5 |
5.5 |
|
10 |
4.00–4.99 |
4.5 |
4.5 |
|
9 |
3.00–3.99 |
3.5 |
3.5 |
|
8 |
2.50–2.99 |
2.75 |
2.75 |
|
7 |
2.00–2.49 |
2.25 |
2.25 |
|
6 |
1.50–1.99 |
1.75 |
1.75 |
|
5 |
1.20–1.49 |
1.35 |
1.35 |
|
4 Base Category |
0.80–1.19 |
1 |
1.0 |
|
3 |
0.50–0.79 |
0.65 |
0.65 |
|
2 |
0.20–0.49 |
0.35 |
0.35 |
|
1 |
less than 0.2 |
0.1 |
0.1 |