Payroll services for Japan

JMC provides flexible payroll services for clients in Japan to provide the payroll services that fit our client needs. JMC certified social insurance consultant can cover all types of foreign companies payroll needs in Japan and all size of company’s. In addition to Japan payroll, JMC also provides the related payment services of salaries to Japan employee’s accounts and also various payroll taxes. Japan Social Insurance and Japan Labor Insurance compliance for foreign companies are also provided by our bilingual payroll experts.

Initial Payroll Services

– Registration of company with Japanese Labor and Social Insurance Systems
– Enrollment of employees with Japanese Labor and Social Insurance Systems
– Set up of master payroll data files.
Please note that initial registration with Japan Social Insurance and Japan Labor Insurance can only take place after the company has been registered with relevant tax authorities.
– Set up of a dedicated bank account for payroll related payments (see JMC cash management services)

Monthly Services: Payroll Calculation

JMC Payroll services for Japan– Calculation of gross salary, salary deductions and net salary
– Preparation of the following reports:
– Payroll summary for company management approval
– Payroll statement for the employee
– Pay-in slip of national withholding tax
JMC can also provide “gross up” payroll calculation for foreign employees payroll in Japan. In that case, the company increases employees salary so that the increase covers the cost of Social Insurance and Labor Insurance deducted from emlpoyee salary.

Monthly Services: Payroll Payment

Payment of salaries to employees:
Payment of relevant payroll taxes and withheld taxes on employee’s salaries
In this regard, please  also consult our cash management services in Japan.
Filing with Social Insurance and Labor Insurance office to maintain company and employee registration current. For example: change of address, change of salary, Bonus,

Yearly Payroll Services

– Bonus Payment services
– Year-end additional payroll work including year-end withholding tax adjustment procedures (December)
– Preparation and filing of the “Annual Withholding Tax Report for National Tax Purposes (i.e., Shiharai-Chosho-Gokeihyo)” and “Annual Salary Report for Local Tax Purposes (i.e., Kyuyo-Shiharai-Hokokusho)” with the national tax office and local tax office, respectively, by January 31
– Preparation and filing of the labor insurance premium annual report (July)
– Preparation and filing of the social insurance premium annual report (July)
– Filing or renewal of the Article 36 yearly submission for overtime to the Labor Standards Bureau.

For further details about payroll in Japan

Please consult our payroll in Japan page