Premium rates for social insurance are summarized in the table below.
(As of October 2002)

	Employer	Employee	Total	(As from)
Employment insurance*3)	10.5/1000	7/1000	17.5/1000	10/2002
Workers' accident compensation insurance*4)	5.5/1000	---	5.5/1000	4/2001
Employee pension*5)	86.75/1000	86.75/1000	173.5/1000	10/1996
Health insurance*6)	42.5/1000	42.5/1000	85.0/1000	9/1997
Nursing care insurance*7)	5.35/1000	5.35/1000	10.7/1000	3/2002

Notes

1. The premium rates for both employment insurance and workers' accident compensation insurance are applied to total annual wages.
2. The premium rates for both the employee pension and health insurance are applied to standard monthly wages excluding bonuses (see 5)).
3. Employment insurance premium rates vary across industries from 15.5/1000 to 18.5/1000. The 15.5/1000 rate applies to industries other than agriculture, forestry, fisheries, distilling and construction.
4. Workers' accident compensation insurance premium rates vary across industries or activities from 5.5/1000 to 133/1000. The 5.5/1000 rate applies to office work, wholesaling, retailing, and service industries, among others.
5. A special insurance premium rate of 10/1000 is charged on bonus payments made up to three times a year. In addition to paying insurance premiums, employees bear 20% of their medical expenses.
6. This is the health insurance premium rate applied to the government-run health insurance scheme used by small and medium sized firms. In the case of the corporate health insurance funds used by larger firms, the rates vary from 30/1000 to 95/1000, depending on the financial condition of each health insurance fund.
7. Nursing care insurance premiums are applied only to employees aged 40-64. This is the premium rate applied to the government-run health insurance scheme. Corporate health insurance funds each decide their own premium rates.