'%3e%3cpath%20fill='%23eee'%20d='M0%200h512v512H0z'/%3e%3ccircle%20cx='256'%20cy='256'%20r='111.3'%20fill='%23d80027'/%3e%3c/g%3e%3c/svg%3e)
Social security in Japan 2026
The employee side totals about 14.6–15.5%: welfare pension 9.15%, health insurance 4.925% (5.735% with nursing care from age 40, Tokyo rates from March 2026) and unemployment 0.5% for most industries from April 2026 — all on standardized monthly pay with ceilings.
Everything is fully deductible from taxable income, taking a real bite out of the progressive scale.
At a glance
- top rate
- ≈15% of capped standard remuneration
- entry band
- From the first yen of standard pay
- tax year basis
- Monthly through payroll
- filing deadline
- Withheld and remitted by the employer
- residency basis
- Employment in Japan; expanding part-timer coverage (51+ employee firms)
- regime flag
- Contributions fully deductible
Rates
Employee contributions (Tokyo, 2026)
| Rate | Base | Applies to |
|---|---|---|
| 9.15% | Standard monthly remuneration, capped | Welfare pension insurance |
| 4.925% | Standard remuneration | Health insurance, under 40 (from March 2026) |
| 5.735% | Standard remuneration | Health + nursing care, 40 and over (from March 2026) |
| 0.5% | Total pay | Unemployment insurance (general rate from April 2026; some industries higher) |
| JPY 17,920/month (from April 2026) | Flat | National pension for the self-employed (April 2025 – March 2026 rate) |
Thresholds & allowances
- DeductibilityUnlimited
All Japanese social insurance premiums deduct from taxable income
- Part-timer coverage51+ employee firms
Since October 2024: 20+ hours/week and JPY 88,000+ monthly wage brings part-timers into the schemes
- Self-employedNational systems
National health (income- and municipality-based premiums) plus the flat national pension
Residency
Residency trigger
Japanese employment brings enrolment in health, welfare pension and unemployment schemes with employer matching; premiums key off standardized remuneration bands.
Non-resident treatment
Totalization agreements with about two dozen countries prevent double coverage for assignees; foreign-scheme contributions aren't deductible in Japan (France excepted by treaty).
Notes
- The employer matches broadly equal shares — total system cost near 30% of pay, outside this page's scope.
- Health rates vary by prefecture; Tokyo figures shown.
- Pension contributions cap at standard remuneration of JPY 650,000 a month — high earners' effective rate falls.
- The nursing-care add-on applies from age 40 to 64.
- From April 2026 a small child-rearing support contribution (roughly 0.1% employee share) rides on health insurance — a new line on payslips.
FAQ
What does an employee pay in Japan?
About 15% of standardized pay — 9.15% welfare pension, roughly 5% health (5.7% from age 40) and 0.5% unemployment (from April 2026) — capped and fully deductible.
What do the self-employed pay?
The flat national pension (JPY 17,920 a month from April 2026) plus national health insurance premiums set by their municipality and income.
Figures: tax year 2026, compiled from public sources. Not tax advice.