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退職金の平均・相場は? 勤続年数・企業規模・業種・学歴別に紹介ン

この記事では、退職金の相場を勤続年数や企業規模、業種、学歴の4つの指標から紹介します。退職金の受け取り方や、税金のかかり方などについても解説しますので、退職後の生活を検討するうえで参考にしてください。詳細は以下のリンクからご覧ください。

退職金の額は、勤続年数や企業規模、業種、学歴等によって異なります。そもそも退職金制度は勤務先の就業規則によって定められているため、支給の要件や計算方法も企業が独自に決定します。退職後、または老後を安泰に過ごすためには、自分がどの程度退職金を受け取れるのかを知っておくことが大切です。

退職金の受け取り方法

ここからは、退職金の受け取り方について紹介します。会社の退職金制度にもよりますが、退職金は一般的に「一時金」「年金」「一時金・年金の併用」の3種の受け取り方法があります。

一時金受け取り

退職金の一時金受け取りは、退職金を一括で受け取る方法です。一度にまとまった金額を受け取れるため、住宅ローンの一括返済や親の介護施設への入居費用など、退職後にまとまった資金需要があるときに向いている受け取り方法です。

なお、受け取った退職金は「退職所得」に分類され、退職所得控除が適用されて税負担を軽減できるメリットがあります。

年金受け取り

退職金の年金受け取りは、一括ではなく、毎月または定期的に分割して受け取る方法です。この方法では退職金に運用益が上乗せされ、最終的な受け取り総額は、一時金受け取りよりも多くなるのが一般的です。

特に、公的年金に上乗せして受け取りたい方や、月々の生活費を安定的に確保したい方に適しています。

税金面では、年金形式の退職金は「雑所得(公的年金等)」として扱われ、公的年金等控除が適用されます。ただし、同じ年に厚生年金や給与、不動産収入など他の収入がある場合、それらと合わせて税金を計算するため、一時金で受け取るよりも税負担が増える可能性があるでしょう。

一時金受け取りと年金受け取りの併用

退職時に退職金の一部を一時金で受け取り、残りを年金方式で受け取る併用ができる企業もあります。それぞれのよい面を活用できる、柔軟性に優れた受け取り方法です。

一時金で受け取る部分は退職所得控除、年金で受け取る部分には公的年金等控除が適用されます。ただし、年金受け取り分は「雑所得(公的年金等)」として扱われ、受け取った年の他の所得と合算して税金を計算するため、状況によっては税負担が大きくなる場合があります。

退職金にかかる税金の計算方法

受け取った退職金には、所得税や住民税がかかります。所得税や住民税は、年間の所得の額に応じて課税される税金ですので、退職金の額が高いほど課税される可能性が高くなります。

ただし、受け取った退職金のすべてが課税の対象になるわけではありません。

例えば退職金を一括で受け取った場合、勤務先に「退職所得の受給に関する申告書」を提出していれば、受け取った退職金の額から「退職所得控除」を差し引いた残りの半分に課税されます。

退職金の計算方法

ここからは、企業が退職金の支給額を決定する際に用いることの多い4つの計算方法を見ていきましょう。

ポイント制

ポイント制とは、退職するまでに獲得した退職金ポイントに、ポイント単価や支給率をかけて退職金の額が決まる計算方法です。計算式は以下のとおりです。

「退職金=退職金ポイントの累積 × ポイント単価 × 支給率」
ポイントは、勤続年数や業績、肩書、資格などによって加算される場合があります。
今回の試算では、勤続30年のAさんが自己都合退職する場合の退職金を計算してみましょう。

  • 退職時点でのポイント累積:1,450P
    毎年付与されるポイント(25P × 30年)+職能・等級での加算ポイント(700P)
  • ポイント単価:10,000円
  • 支給率:0.6

上記の条件で退職金の額を計算すると以下のようになります。

退職金=1,450P × 10,000円 × 0.6
=870万円

ただし、退職金は上記で計算した金額のすべてを受け取れるわけではありません。退職金も給与と同じように税金がかかるためです。

企業型確定拠出年金(DC)

企業型確定拠出年金(DC)は、企業が退職金規定で定められた職種や給与別に応じた掛金額を拠出し、従業員自身の責任でその掛金を退職時まで運用する退職金制度です。

具体的には、企業が取り揃えた運用商品ラインナップの中から、従業員が運用商品を選択できます。例えば、複数の運用商品を選んで掛金を分割して運用したり、途中で運用商品を変更したりすることができます。

受け取る退職金額は運用成果によって決まり、累計拠出額より増える場合もあれば、累計拠出額より少なくなる可能性もあります。そのため事前に将来の受け取り額を予測することは難しいですが、DC専用の個人ページで現時点での掛金額や累計拠出額、評価額を確認することが可能です。

給与比例制

給与比例制の退職金は、給与額に所定の掛金率を乗じて退職金の額が決まる計算方法です。計算式は以下のとおりです。

「退職金=給与×所定の掛金率」

計算にどの時点の給与を用いるかは企業によって異なります。代表的な方法として、退職時の最終給与を基準とする方法と、勤続期間の全給与の平均額を基準とする方法があります。

定額制退職金

定額制退職金は、退職金規定で定めた一定額を支給する方法です。

金額の定め方は会社によって異なりますが、勤続年数や職種、学歴、退職事由などによって定められることが一般的です。勤務先の退職金規定を確認できれば、退職金の金額を見積もれます。

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