Japan

Last updated on May 30th, 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

JANUARY 2025

  • Outline of Tax Reform for Reiwa 7 (2025) – Individual Income Tax (Deductions)

DECEMBER 2024

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

  • Deadline of Filing and Paying Labor Insurance Premiums, Employment Payments for Persons with Disability has been extended to 31st January 2025 in some areas of Ishikawa Prefecture due to the Noto Peninsula Earthquake

  • Deadline for Payment of Welfare Pension Insurance Premiums has been extended to 31st January 2025 in some areas of Ishikawa Prefecture due to the Noto Peninsula Earthquake

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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