年金保険料滞納、差し押さえなど強制徴収へ

国税庁に強制徴収委任へ＝１０月にも、悪質な年金保険料滞納－厚労省（時事通信より）

　厚生労働省は２７日、厚生年金と国民年金の保険料を滞納している事業所、個人のうち、特に悪質なケースについて国税庁に委任して強制徴収に踏み切る方針を決めた。早ければ１０月から実施する。１月の日本年金機構発足に伴い施行された改正厚生年金保険法、改正国民年金法の関連規定の初適用となる。

　両法などによると、財産差し押さえやその売却（公売）など強制徴収の対象になるのは、厚生年金では「滞納２年分以上で滞納額１億円以上の事業所」、国民年金では「滞納２年分以上で本人か家族など連帯納付義務者の直近の年間所得が１０００万円以上の個人」。さらに、財産隠匿の可能性があることや、納付督促への不誠実な対応など悪質性が強いことが条件となる。

　対象事案は数百件以上に上る見通しで、同機構による絞り込みが完了次第、国税庁は各案件について順次委任を受け、徴収に着手する方針。強制徴収は同機構でも実施できるが、同省は「滞納整理のノウハウは、国税庁の方に蓄積がある」（年金局）と悪質なケースでの徴収効果に期待を寄せている。




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