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njts-accounting-core/backend/sql/insert_2025_insurance_rates.sql
2026-01-21 10:58:19 +09:00

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-- 2025年度の保険料率を追加
-- 健康保険2025年度 東京都)
INSERT INTO insurance_rates (rate_year, rate_type, calculation_target, prefecture, employee_rate, employer_rate, care_insurance_age_threshold, notes) VALUES
(2025, '健康保険', '給与', '東京都', 0.04985, 0.04985, NULL, '健康保険料率 9.97% (労使折半) - 給与'),
(2025, '健康保険', '賞与', '東京都', 0.04985, 0.04985, NULL, '健康保険料率 9.97% (労使折半) - 賞与')
ON CONFLICT DO NOTHING;
-- 介護保険2025年度
INSERT INTO insurance_rates (rate_year, rate_type, calculation_target, prefecture, employee_rate, employer_rate, care_insurance_age_threshold, notes) VALUES
(2025, '介護保険', '給与', '東京都', 0.0091, 0.0091, 40, '介護保険料率 1.82% (労使折半、40歳以上対象) - 給与'),
(2025, '介護保険', '賞与', '東京都', 0.0091, 0.0091, 40, '介護保険料率 1.82% (労使折半、40歳以上対象) - 賞与')
ON CONFLICT DO NOTHING;
-- 厚生年金2025年度
INSERT INTO insurance_rates (rate_year, rate_type, calculation_target, prefecture, employee_rate, employer_rate, care_insurance_age_threshold, notes) VALUES
(2025, '厚生年金', '給与', '東京都', 0.09150, 0.09150, NULL, '厚生年金保険料率 18.3% (労使折半) - 給与'),
(2025, '厚生年金', '賞与', '東京都', 0.09150, 0.09150, NULL, '厚生年金保険料率 18.3% (労使折半) - 賞与')
ON CONFLICT DO NOTHING;
-- 雇用保険2025年度
INSERT INTO insurance_rates (rate_year, rate_type, calculation_target, prefecture, employee_rate, employer_rate, care_insurance_age_threshold, notes) VALUES
(2025, '雇用保険', '給与', '東京都', 0.006, 0.009, NULL, '雇用保険料率 従業員0.6% 会社0.9% - 給与'),
(2025, '雇用保険', '賞与', '東京都', 0.006, 0.009, NULL, '雇用保険料率 従業員0.6% 会社0.9% - 賞与')
ON CONFLICT DO NOTHING;
-- 確認
SELECT rate_year, rate_type, calculation_target,
ROUND(employee_rate * 100, 3) as employee_pct,
ROUND(employer_rate * 100, 3) as employer_pct,
care_insurance_age_threshold
FROM insurance_rates
WHERE rate_year = 2025
ORDER BY rate_type, calculation_target;