代行返上 | あずさ監査法人

代行返上

厚生年金基金が国に代わって厚生年金の給付や運用を代行する部分（代行部分）を、厚生労働省の認可に基づいて国に返上することをいいます。2002年4月の法改正により認められました。当初は将来勤務分の給付の積算を停止することが認められましたが、2003年9月には過去勤務分の返上と積立金の返上が認められました。

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