Japan
VerifiedKey Figures
Income Tax Range
5%–45%
Tax year 2025
Employer Contribution Rate
9.15% + 4.99% + 0.95% + 0.3% + 0.9%
On gross salary
Employee SS Rate
9.15% + 4.99% + 0.6% + 0.9%
Deducted from gross
Minimum Wage
JP¥1,055
Per hour
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| 5% Band | JP¥0 — JP¥1,950,000 | 5% |
| 10% Band | JP¥1,950,000 — JP¥3,300,000 | 10% |
| 20% Band | JP¥3,300,000 — JP¥6,950,000 | 20% |
| 23% Band | JP¥6,950,000 — JP¥9,000,000 | 23% |
| 33% Band | JP¥9,000,000 — JP¥18,000,000 | 33% |
| 40% Band | JP¥18,000,000 — JP¥40,000,000 | 40% |
| 45% Top Rate | JP¥40,000,000 — and above | 45% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
Kosei Nenkin Employees Pension
Kenko Hoken Health Insurance Tokyo rate
Koyo Hoken Employment Insurance
Kaigo Hoken Long-term Care Insurance
Employer Contributions
Kosei Nenkin Employees Pension
Kenko Hoken Health Insurance Tokyo rate
Koyo Hoken Employment Insurance
Rodo Saigai Hoken Workers Accident Insurance
Kaigo Hoken Long-term Care Insurance
Employment Rules Summary
Key obligations for employers in Japan
Minimum Wage
JP¥1,055 per hour
Annual Leave
10 days
Sick Leave
—
Notice Period
30 days
Probation Period
3 days
Maternity Leave
14 weeks
Paternity Leave
4 weeks
Overtime Rate
1.25× standard rate
Payroll Frequency
Monthly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in Japan
Kenko Hoken (Employee Health Insurance)
PublicMandatory statutory health insurance for employees and their dependents. Employer pays approximately 4.985% of standard monthly remuneration (Tokyo rate, 2024); employee pays equal rate. Administered by health insurance societies (Kenpo) or Japan Health Insurance Association (Kyokai Kenpo). Covers 70% of medical costs for employees.
Employer
—
Official Sources
Government authorities for Japan employment and tax
Quick Payroll Calculator
Japan - Estimates only
Minimum wage: JP¥1,055 / hour
Estimates only - Not professional tax advice
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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