Guaranteed maternity leave in Japan covers a period of 6 weeks before the expected birth date to 8 weeks after giving birth. The employee may return to work earlier if they get approval from a medical doctor.
Childcare leave applies to both female and male employees.
Childcare leave starts the day after maternity leave ends (i.e., 8 weeks after the birth date), and lasts until the day before the child reaches the age of 1.
If the employee’s spouse is also on childcare leave, the childcare leave may be extended up to the day the child reaches the age of 1 year and 2 months; however, the duration of childcare leave taken by each parent should not exceed one year.
During maternity leave, an employee’s salary will be covered by social insurance up to a limit of two-thirds of their base salary.
If the company decides to continue paying the employee during this period, the amount of compensation from the social insurance office will be reduced. In cases like this, the amount of combined compensation from social insurance and the employer will not exceed two-thirds of the employee’s base salary.
Neither income tax nor labor insurance will be collected from the employee during maternity leave as compensation received from social insurance during this period does not count as income.
If an employer decides to compensate the employee during their maternity leave, both income tax and labor insurance will apply.
While social insurance tax is not collected from the employee during their maternity leave, it does still apply.
During childcare leave, employee compensation will be covered by labor insurance.
Again, their employer may choose to contribute a certain amount of compensation during this period; however, the total amount of compensation from the employer and labor insurance should not exceed two-thirds of their base salary.
The employee will be exempt from income tax, labor insurance, and social insurance payments during childcare leave, provided they do not receive payment from their employer.
Maternity leave starts 42 days before the child’s due date.
Maternity leave ends 56 days after their actual birth date.
If the birth of the child is delayed, the days between the due date and their actual birth date also count as part of the maternity leave period.
For example, if the child’s due date is July 1st and their actual birth date is July 5th, maternity leave will start on May 21st and end on August 30th.
Since the 4 days between the due date and the actual birth date are also considered to be part of the maternity leave period, the total maternity leave becomes 102 days (42 + 56 + 4).
Childcare leave starts the day after maternity leave ends and continues until the day before the child’s first birthday.
For example, if the child’s birth date is July 5th, childcare leave would start on August 31st and end on July 4th of the following year.
Disclaimer: This information is for illustrative purposes only. JMC cannot be held liable for any decision made based on this information. For any advice regarding taxes in Japan, a licensed tax accountant should be consulted.