🇯🇵 Payroll in
Japan
Everything employers need to run compliant payroll in Japan — contributions, deductions, payslip rules, and filing obligations.
Running Payroll in Japan — Step by Step
Register for payroll
Before making any salary payment in Japan, you must register with the relevant tax authority and obtain an employer registration number.
Determine payroll frequency
Japan has statutory requirements around how often employees must be paid. Your employment contracts must state the agreed pay cycle.
Calculate gross pay and deductions
Gross pay must meet the statutory minimum wage. Deductions include income tax withheld at source and employee social security contributions.
Calculate employer contributions
Employers in Japan must pay employer-side social security contributions on top of gross salary.
Issue compliant payslips
Every employee must receive a payslip on or before each pay date showing gross pay, all deductions, employer contributions, and net pay.
File and remit on time
Payroll taxes and social security contributions must be filed and remitted to Japan authorities on time. Late payment penalties can be significant.
Payslip Requirements — Japan
Statutory payslip obligations for employers in Japan.
Format
Paper or Electronic
Delivery
Same day as pay
Retention
2 years
Digital Valid
Yes
Required Payslip Items
- ✓Employee name
- ✓Employer name
- ✓Pay period
- ✓Standard monthly remuneration (hyojun hoshu geppo)
- ✓Basic salary
- ✓Allowances (housing, commuting, position, family)
- ✓Overtime hours and pay
- ✓Late night and holiday premium pay
- ✓Health insurance deduction (employee share)
- ✓Pension insurance deduction (employee share)
- ✓Employment insurance deduction
- ✓Income tax withheld (gensen choshu)
- ✓Residence tax (jumin-zei) withheld
- ✓Net pay
- ✓Commuting allowance detail
- ✓Absence deductions (if any)
Japanese labour law (Labour Standards Act Art. 89) requires employers to create work rules covering wages but does not prescribe a specific payslip format. However, all deductions must be itemised under Art. 24. Electronic payslips are permitted with employee consent. Commuting allowances are a key component as they are partially tax-exempt.
Payroll Calculator
Calculate exact employer costs for Japan.
Net salary, income tax, social security, and total cost of hire — instantly.
EOR Intelligence
Outsource payroll compliance in Japan.
An Employer of Record handles all payroll filing and contributions on your behalf.
This guide is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified local payroll specialist.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
More for Japan
Free Tool
Compare payroll costs across countries.
Side-by-side employer cost analysis, saved calculations, and PDF reports.
Compare countries