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企業年金制度の給付と拠出の上限金額について

近年では従業員に対して退職金・企業年金制度を採用している企業は少なくありません。米国ではIRSが企業年金制度に対して金額制限を毎年設けております。以下に2020年度における企業年金の給付と拠出の上限金額の概要を説明します。
企業が採用する年金制度は主に二つの種類に分かれています:確定給付型年金と確定拠出型年金です。確定給付型年金制度では、従業員が退職した際に特定の退職給付額を提供します。一方で、確定拠出型年金制度では、従業員が総給付の一部を拠出して、長期にわたり年金に投資する必要があり、雇用主は従業員の拠出に対して上乗せ(マッチング)をすることができます。
確定給付型年金制度の場合、給付上限は年間$230,000か、従業員の「High-3」給与額のいずれか低い方となっております。「High-3」とは3年連続の勤続期間中に発生した従業員の最高平均給与額を意味します。
確定拠出型年金制度の場合、年間の拠出上限は$57,000か、従業員の年間給与額のいずれか低い方となります。この拠出上限は従業員の拠出、雇用主の拠出、没収の総額です。このうち、従業員の拠出は$19,500が上限として設けられていますが、50歳以上の場合は$6,500がCatch-up Contributionとして認められるので、この上限は$26,000となります。

また、複数の企業が共同で年金制度を提供する場合、その制度における従業員の給付・拠出額の総額が年間の上限額に収まる必要があります。年金制度における給付上限・拠出上限を適用する際に、複数の雇用主は制度を通じて単体の雇用主としてみなされます。