Statutory and legislative payroll changes in Japan, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Employee unemployment insurance rate cut to 0.5%
Effective Apr 2026
The fixed employee rate of unemployment insurance is 0.5% (previously 0.55%) from April 2026.
For the employer
- Update employee unemployment insurance withholding to 0.5% from April 2026 payroll.
For the employee
- Unemployment insurance deduction falls from 0.55% to 0.5% of wages.
In practice: On monthly wages of JPY 400,000 the deduction falls from JPY 2,200 to JPY 2,000.
Source: PwC Worldwide Tax Summaries - Japan, Individual - Other taxes · Last verified 1 October 2026
Child and childcare support contribution added to health insurance premiums
Effective Apr 2026
From April 2026 a child and childcare support contribution is introduced as an addition to health insurance; the employee share is 0.115% on a maximum of JPY 1.39 million of wages per month.
For the employer
- Add the child and childcare support contribution to health insurance deductions from April 2026.
For the employee
- A new 0.115% deduction applies alongside health insurance, capped at JPY 1.39 million of monthly wages.
In practice: On monthly wages of JPY 400,000 the employee deduction is JPY 460.
Source: PwC Worldwide Tax Summaries - Japan, Individual - Other taxes · Last verified 1 October 2026