Social Insurance Deductions
Overview of social insurance deductions withheld from wages (health, pension, employment, nursing-care insurance).
【Main deductions (employee share)】
· Health insurance: standard monthly remuneration × rate ÷ 2 (company matches 50%)
· Employees' pension: standard monthly remuneration × 18.3% ÷ 2
· Employment insurance: total wages × 0.6% (general business)
· Long-term care insurance: applies to employees aged 40+
Standard monthly remuneration (hyōjun hōshū getsugaku) is set annually in September based on April–June average pay.
Register each employee's grade in WorkVell and social insurance deductions are calculated automatically.
Example
Standard monthly remuneration ¥300,000 → pension ¥27,450, health insurance ~¥15,000 (rates vary by prefecture)
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