”扶養に入る”とは

最近あったある方の事例で、”扶養に入る”とは何ぞやというのをまとめてみました。

事例1:子育て真っ最中のAさん(女性)。子供を保育園に預けることができたので、働きに出ることにしました。Aさんの勤務形態の希望は、”夫の扶養の範囲内”。とてもよい会社に時短正社員での採用が決まりました。会社は夫の扶養の範囲内で働きたいという希望も汲んでくれ、年103万円未満に収まるようにと、1日の勤務時間は3時間程度×週5日です。

Aさんからの質問

扶養の範囲内のため源泉税は徴収されないという理解で合っていますか?

回答

やや不正確です。正確には、各月給与が88,000円以上であればその月の給与から源泉税は一旦徴収されます。しかし年間の給与合計が103万円以下であれば年末調整において一旦徴収された源泉税は全て還付されます(源泉税が戻ってくるので、税金はかからないということになります)。なお今給与の話だけしていますが、Aさんに給与以外の収入(不動産、配当など)がある場合にはそれら全部の合計(合計所得*が38万円以下か否か)で扶養の範囲か否かが判断されますのでご留意ください。

*所得:収入と所得は違います。簡単にいうと、収入は手取りです。所得は収入からいろんな控除額等々を引いた額で、所得×税率=税金となります。 給与だけが収入源の方は源泉徴収票に所得金額の記載欄があるのでチェックしてみましょう。

また、夫(あるいは妻)側で”配偶者控除を受けたい”という場合には”扶養に入る”働き方(年間103万円以下の給与収入 or 年間38万円の所得)に追加条件が必要です。現在の税法では、扶養者(家計で稼ぐメインの人)の給与所得の幅によって配偶者控除の金額は異なります。 国税庁のこちらのページをご参照ください。タックスアンサーNo1191 配偶者控除

リンク先表の 3.配偶者控除額の金額 にあるとおり、扶養者の所得金額によって配偶者控除を受けられる金額は変わってきます。 扶養者の所得が1,000万円超になると配偶者控除は受けられません=扶養者の税金は減りません。この場合配偶者控除は受けられませんが、収入103万円以下で働く被扶養者(事例1だとAさん)には税金がかからないのは同じです。

事例2:5月に結婚したBさん(女性)。今まではフルタイムの正社員で働いていましたが、結婚を機に、パートタイムでの勤務を希望しました。会社側はBさんの希望を汲んでくれ、6月からパートタイムでの勤務となり、週2日×7時間の勤務となりました。

Bさんの希望

今年の1月から5月までの給与収入合計が200万円ありますので、今年は扶養に入るのは諦め、来年の1月からは扶養の範囲内で働きたいと思っています。

回答

承知しました。では、社会保険の方はどうしますか?

Bさん

社会保険も来年の1月から扶養に入れるのではないですか?

回答

社会保険については扶養に入るかいなかは年間収入130万円未満であることが必要ですが、この年間とは所得税のように1月1日~12月31日を指すのではなく、勤務形態が変わって以降その先1年間の見込み収入のことを指します。よって、Bさんの6月以降翌年5月までの見込み収入が130万円未満であれば、社会保険のほうは所得税に先んじて扶養の範囲となる場合があります。なお実際には扶養者の健康保険組合の判断を仰ぐ必要がありますので、社会保険について扶養に入る場合には夫側の健康保険組合にて条件を確認ください。

通常「扶養に入る」という場合、税金(所得税)の話だけを頭に入れている方が多いのですが、扶養に入る場合には社会保険の方も考えなければなりません。 また、所得税と社会保険は扶養の基準が異なります。

なお、社会保険料の適用範囲は広がっており、現在はパートタイマーやアルバイトでも一定の条件にあてはまる人はその会社で社会保険に入ることになります=勤務形態によっては扶養に入れないこともあります。会社の規模や健康保険組合の判断基準がありますので、詳しくは加入されている健康保険組合にお問い合わせください。

🌸 税理士法人ヒダへのお問い合わせはこちら

“”扶養に入る”とは” への665件の返信

  1. Howdy! This is kind of off topic but I need some
    guidance from an established blog. Is it difficult to set up your own blog?
    I’m not very techincal but I can figure things out pretty quick.
    I’m thinking about creating my own but I’m not sure where to start.
    Do you have any ideas or suggestions? Appreciate it asmr 0mniartist

  2. I do consider all of the ideas you’ve introduced to your post.
    They’re very convincing and will certainly work. Still, the posts are too brief for beginners.
    May you please lengthen them a little from subsequent time?
    Thank you for the post. asmr 0mniartist

  3. Do you have a spam problem on this website; I also am a blogger, and I was wanting
    to know your situation; we have developed some nice methods and we are looking to exchange techniques with other folks, be sure to shoot me an e-mail if interested.

  4. I’m impressed, I must say. Seldom do I encounter
    a blog that’s equally educative and entertaining, and without a doubt, you’ve hit the nail on the head.
    The problem is something which not enough men and women are speaking intelligently about.
    Now i’m very happy that I found this during my hunt for something
    regarding this.

  5. GO!!!
    This phrase was said by the first cosmonaut on Earth – Yuri Gagarin. (Yuri Gagarin)
    He was the first astronaut on Earth. He was Russian! …
    Now Russia is becoming a strong country, gas pipelines, a vaccine against COVID-19, an army.
    Is this very reminiscent of the communist Soviet Union?
    How do you think?
    Now we have total control in our country. I am interested in the opinion of foreigners.

    Албонумисматико

    ПОЕХАЛИ!!

  6. Cool blog! Is your theme custom made or did you
    download it from somewhere? A theme like yours with a few simple adjustements would really
    make my blog jump out. Please let me know where you got your theme.
    Thanks a lot

  7. GO!!!
    This phrase was said by the first cosmonaut on Earth – Yuri Gagarin. (Yuri Gagarin)
    He was the first astronaut on Earth. He was Russian! …
    Now Russia is becoming a strong country, gas pipelines, a vaccine against COVID-19, an army.
    Is this very reminiscent of the communist Soviet Union?
    How do you think?
    Now we have total control in our country. I am interested in the opinion of foreigners.

    Албонумисматико

    ПОЕХАЛИ!!

  8. Fantastic website you have here but I was wanting to know if you knew of any user discussion forums that cover the same topics talked about here?
    I’d really like to be a part of community where I can get opinions from other experienced individuals that share the same interest.
    If you have any suggestions, please let me know.
    Thanks!

  9. Wonderful article! This is the type of info that are supposed to be shared across the internet.
    Shame on Google for not positioning this post higher!
    Come on over and consult with my web site . Thanks =)

  10. you’re in reality a just right webmaster. The website loading speed is amazing.
    It kind of feels that you are doing any unique trick. Also,
    The contents are masterpiece. you have done a fantastic activity
    on this topic!

  11. After looking over a number of the articles on your web site, I honestly appreciate
    your way of writing a blog. I book-marked it to my bookmark webpage
    list and will be checking back soon. Take a look at my website as well and let me know how you feel.

  12. scoliosis
    I’m impressed, I have to admit. Rarely do I come
    across a blog that’s both equally educative and engaging, and let me tell you, you have
    hit the nail on the head. The problem is something that too few men and women are
    speaking intelligently about. I am very happy that I found this in my
    search for something regarding this. scoliosis

  13. scoliosis
    Somebody essentially lend a hand to make significantly posts I might state.
    That is the very first time I frequented your web page
    and thus far? I surprised with the analysis you made to create this particular submit extraordinary.
    Magnificent process! scoliosis

  14. dating sites
    Hey there just wanted to give you a quick heads
    up. The words in your post seem to be running off the screen in Safari.
    I’m not sure if this is a formatting issue or something to do with
    browser compatibility but I figured I’d post to let you know.
    The layout look great though! Hope you get the issue fixed soon. Thanks free dating sites

  15. scoliosis
    Hi there very cool blog!! Man .. Beautiful ..
    Wonderful .. I will bookmark your site and take the feeds additionally?
    I’m happy to seek out numerous useful information here in the submit,
    we’d like work out extra strategies on this regard, thanks for sharing.

    . . . . . scoliosis

  16. Today, I went to the beach front with my kids.
    I found a sea shell and gave it to my 4 year old daughter and said “You can hear the ocean if you put this to your ear.” She
    put the shell to her ear and screamed. There was a hermit crab inside and it pinched
    her ear. She never wants to go back! LoL
    I know this is totally off topic but I had to tell someone!

  17. Good day! This is my first visit to your blog! We are
    a group of volunteers and starting a new initiative in a community in the same niche.
    Your blog provided us beneficial information to work on. You have
    done a marvellous job!

  18. I do consider all the concepts you’ve offered for your
    post. They’re very convincing and can definitely work. Nonetheless,
    the posts are very quick for newbies. Could you please extend them a little from next time?

    Thank you for the post.

  19. I was more than happy to uncover this web site.
    I want to to thank you for ones time for this particularly fantastic read!!
    I definitely savored every little bit of it and i also have you
    saved as a favorite to check out new information in your website.

  20. Great post. I was checking continuously this
    blog and I’m impressed! Very helpful information particularly
    the last part 🙂 I care for such info a lot. I was seeking
    this certain information for a very long time. Thank you and best
    of luck.

  21. Howdy, i read your blog occasionally and i own a similar one and i was just wondering if you get a
    lot of spam remarks? If so how do you protect against it, any plugin or
    anything you can advise? I get so much lately it’s driving me crazy so any help is very much appreciated.