Japan

Last updated on April 11th, 2022

Country Overview

Currency  

JPY 

Payroll cycle 

Monthly, 13th Summer bonus in June, 14th Winter bonus in December 

Employer taxes  

16.62% - 26.74% 

Minimum wage  

¥893 to ¥1,113 per hour depending on the prefecture.

Working hours  

40 hours a week, 8 hours a day 

Latest HR Statutory Updates

November 2024

  • Revised Reiwa 6 Withholding Tax Book for Salary Income

  • Provisional Version of eLTAX & e-Tax Format for YEA Reiwa 6

October 2024

  • Withholding Tax Book for Salary Income and Retirement Income Reiwa 7

  • Application for Basic Exemption Spouse Income Adjustment amended for Reiwa 6

  • Dependent deductions (changes) declaration form for salary earners for Reiwa 7

  • Reiwa 6 Insurance Premium Deduction Declaration Form for Salaried Employees

  • Updated Withholding Slip – Step 8 and Preparation

  • National Holidays for 2025

SEPTEMBER 2024

  • Input Form for Fixed-Amount Tax Reduction (Withholding Income Tax) R6

AUGUST 2024

  • Application for Basic Exemption Spouse Income Adjustment amended for Reiwa 6 (Update)

  • Some Part-time and Casual Workers will be required to Enroll in Social Insurance

  • New Issuance of Insurance Cards will end after December 2, 2024 (National Health Insurance)

  • Withholding Tax Book for Salary Income and Retirement Income Reiwa 7

  • Application for Basic Exemption Spouse Income Adjustment amended for Reiwa 6

  • Dependent deductions (changes) declaration form for salary earners for Reiwa 7

  • Reiwa 6 Insurance Premium Deduction Declaration Form for Salaried Employees

APRIL 2024

  • Fixed Amount Tax Reduction

MARCH 2024

  • Change in Maximum Wage Capping for Pension Insurance Program

  • Yokogawa Electric Health Insurance Society – No Changes in Health Insurance Rage & Nursing Care Insurance Rate for Reiwa 6

FEBRUARY 2024

  • National Health Insurance Association updates contribution rates for Health Insurance and Nursing Insurance

  • Change in workers' compensation insurance rate for Reiwa 6 (changed from Reiwa 5)

  • Fixed amount tax reduction

JANUARY 2024

  • Withholding Tax Book for Salary Income and Retirement Income Reiwa 6

DECEMBER 2023

  • No statutory Updates

NOVEMBER 2023

  • New Housing Loan Codes

  • Withholding Tax Book for Salary Income and Retirement Income Reiwa 5

OCTOBER 2023

  • Withholding Tax Book for Salary Income and Retirement Income Reiwa 6

SEPTEMBER 2023

  • Application for (Change in) Exemption for Dependents of Employment Income Earner amended for Reiwa 5

  • Application for Deduction for Insurance Premiums for Employment Income Earner amended for Reiwa 5

  • Application for Basic Exemption Spouse Income Adjustment amended for Reiwa 5

AUGUST 2023

  • No Statutory Updates

JULY 2023

  • No Statutory Updates

JUNE 2023

  • Increase in the amount of childbirth and childcare lump-sum allowance

MAY 2023

  • No Statutory Updates

APRIL 2023

  • No Statutory Updates

MARCH 2023

  • No Statutory Updates

FEBRUARY 2023

  • Changes in Health Insurance Rate & Nursing Care Insurance Rate for 2020 (Yokogawa Electric Health Insurance Society)

  • Update in Unemployment Insurance Contribution Rates

JANUARY 2023

  • No Statutory Updates

DECEMBER 2022

  • No Statutory Updates

NOVEMBER 2022

  • No Statutory Updates

OCTOBER 2022

  • Declaration Form YEA 2022

SEPTEMBER 2022

  • Declaration Form YEA 2023 (Dependence Form)

  • Change in Minimum Wages in Different Regions with Different Effective Dates

AUGUST 2022

  • No Statutory Updates

JULY 2022

  • Amendment in the Child and Family Care Act with regards to Paternity Leave

JUNE 2022

  • No Statutory Updates

MAY 2022

  • No Statutory Updates

APRIL 2022

  • Changes in Employment Insurance Rate from April 2022

MARCH 2022

  • Childcare leave entitlement for fathers announced

  • Changes in Health Insurance Rate & Nursing Care Insurance Rate for 2022 (Yokogawa Electric Health Insurance Society)

FEBRUARY 2022

  • No Statutory Update

JANUARY 2022

  • No Statutory Update

DECEMBER 2021

  • WTC Salary Payment Report for YEA 2021

NOVEMBER 2021

  • No Statutory Updates

OCTOBER 2021

  • Reiwa 3rd year regional minimum wage revision

SEPTEMBER 2021

  • Declaration Form for Insurance Deduction for Reiwa 3

  • Basic Tax Exemption declaration for salaried employee, spouse exemption declaration for salaried employees and income tax adjustment deduction declaration-2021.

  • Dependent Declaration Form for Year 2022 (Japan Year Reiwa 4)

  • Withholding Tax Book for Salary Income and Retirement Income Reiwa 4

AUGUST 2021

  • Calculation method of the amount of retirement income related to short-term retirement allowance from 1st January 2022 onwards.

JULY 2021

  • No Statutory Updates

JUNE 2021

  • No Statutory Updates.

MAY 2021

  • Expansion of Coverage for Social Insurance for Short-time Worker.

APRIL 2021

  • No Statutory Updates

MARCH 2021

  • Changes in Labour Insurance – WACI Rate from April 2021

FEBRUARY 2021

  • Changes in Health Insurance Rate & Nursing Care Insurance Rate for 2021 (Tokyo Shokengyo)

  • Japan Tax Plans for 2021-22

JANUARY 2021

  • No Statutory Updates

DECEMBER 2020

  • WTC Salary Payment Report for YEA 2020

  • Final Version of eLTAX & e-Tax Format for YEA 2020

  • Obligation to submit legal records by e-Tax or optical disc when the number of submissions is 100 or more

  • Japan Official Public Holiday 2021( Reiwa 3) – Revised

NOVEMBER 2020

  • Basic Deduction for Reiwa 2(Revised)

  • Creation of income tax adjustment deduction (Revised)

  • Preliminary Version of eLTAX & e-Tax Format for YEA 2020

OCTOBER 2020

  • eLTAX & e-Tax Format for YEA 2020

  • Dependent Declaration Form for Year 2021 (Japan Year Reiwa 3)

  • Declaration Form for Insurance Deduction for Reiwa 2

SEPTEMBER 2020

  • Amount of salary after deduction of salary income – Updated

  • Withholding Tax Tables for Year 2021 (Japan Year Reiwa 3)

  • Updated Calculating Income Tax Amount Table for the Year-end Adjustment in 2020

  • Withholding Tax Book for Salary Income and Retirement Income Reiwa 3

  • Dependent Declaration Form for Year 2021 (Japan Year Reiwa 3)

  • Declaration Form for Insurance Deduction for Reiwa 2

  • Japan Official Public Holiday 2021 (Reiwa 3)

AUGUST 2020

  • Guideline to fill up withholding tax for salary income in Reiwa 2

  • Digitizing Year – End Adjustment Procedure for Japan (Revised)

  • Digitizing Year – End Adjustment Procedure for Japan (Revised)

JULY 2020

  • Revision of the upper limit of the standard monthly remuneration for employees’ pension insurance

JUNE 2020

  • No Statutory Updates

MAY 2020

  • Creation of income tax adjustment deduction

  • Basic Tax Exemption declaration for salaried employee, spouse exemption declaration for salaried employees and income tax adjustment deduction declaration

APRIL 2020

  • Finalized Changes in Child Welfare Fund Rate from April 2020

  • Table of Basic exemption, Exemption for spouses and Special exemption for spouses

MARCH 2020

  • Support for parents to take leave due to temporary closure of elementary schools due to Covid-19

  • Nursing care leave can be taken on an hourly basis 1st January 2021

  • Basic Deduction for Reiwa 2

  • Changes in Health Insurance Rate & Nursing Care Insurance Rate for 2020 (Yokogawa Electric Health Insurance Society)

  • Digitizing Year – End Adjustment Procedure for Reiwa 2 onwards

FEBRUARY 2020

  • Employment insurance coverage for people over 64

  • Revision of total income amount requirements of dependent relatives

  • Revision of Annual Income Deduction Table for YEA 2020

JANUARY 2020

  • Calculation method of the number of dependent relatives pertaining to spouse and dependent other than spouse

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