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Recruitment license: No 13-Yu-305753
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From April 2025, the unemployment insurance tax rate on salaries will decrease. The current rate is 1.55% in total which will decrease to 1.45%.
The total unemployment insurance tax is paid between company and employee. Current rate for company share is 0.95% and for employee 0.6%, which will decreased to 0.9% and 0.55% respectively.
Japan Health Insurance Association announced that the rate of nursing insurance will decrease from March 2025. It will change from 1.60% to 1.59%.
Nursing insurance is calculated by: Standard Monthly Salary (and Bonus) X Insurance rate
The first payroll calculation with this new rate will appear in April payroll. However, on the bonus, the new rate should be applied to March bonus calculation.
Please note that nursing insurance is paid only by people from 40 to 64 years old.
Japan Health Insurance Association announced that the Health insurance tax rate will decrease from March 2025. Each prefecture has a difference tax rate.
For example, in Tokyo, the current rate is 9.98%, which will decrease to 9.91%.
A 50% / 50% Health insurance contribution is made between the company and the employee. As such, both company and employee will pay 4.955% (e.g. rates for Tokyo) of the total of the employee’s monthly salary and commuting cost with a cap.
Please note that this tax rate decrease will appear in April payroll onward since there is one month delay between the tax due and actual deduction from salary.
For bonuses, the new rate will be applied on the March bonus calculation
Japan Health Insurance Association announced that the rate of nursing insurance will decrease from March 2024. It will change from 1.82% to 1.60%.
Nursing insurance is calculated by: Standard Monthly Salary (and Bonus) X Insurance rate
The first payroll calculation with this new rate will appear in April payroll. However, on the bonus, the new rate should be applied to March bonus calculation.
Please note that nursing insurance is paid only by people from 40 to 64 years old.
Japan Health Insurance Association announced that the Health insurance tax rate will decrease from March 2024. Each prefecture has a difference tax rate.
For example, in Tokyo, the current rate is 10.00%, which will decrease to 9.98%.
A 50% / 50% Health insurance contribution is made between the company and the employee. As such, both company and employee will pay 4.99% (e.g. rates for Tokyo) of the total of the employee’s monthly salary and commuting cost with a cap.
Please note that this tax rate decrease will appear in April payroll onward since there is one month delay between the tax due and actual deduction from salary.
For bonuses, the new rate will be applied on the March bonus calculation
From April 2023, the unemployment insurance tax rate on salaries will increase. The current rate is 1.35% in total which will increase to 1.55%.
The total unemployment insurance tax is paid between company and employee. Current rate for company share is 0.85% and for employee 0.5%, which will increased to 0.95% and 0.6% respectively.
Japan Health Insurance Association announced that the rate of nursing insurance will increase from March 2023. It will change from 1.64% to 1.82%.
Nursing insurance is calculated by: Standard Monthly Salary (and Bonus) X Insurance rate
The first payroll calculation with this new rate will appear in April payroll. However, on the bonus, the new rate should be applied to March bonus calculation.
Please note that nursing insurance is paid only by people from 40 to 64 years old.
Japan Health Insurance Association announced that the Health insurance tax rate will increase from March 2023. Each prefecture has a difference tax rate.
For example, in Tokyo, the current rate is 9.81%, which will increase to 10.00 %.
A 50% / 50% Health insurance contribution is made between the company and the employee. As such, both company and employee will pay 5.00% (e.g. rates for Tokyo) of the total of the employee’s monthly salary and commuting cost with a cap.
Please note that this tax rate increase will appear in April payroll onward since there is one month delay between the tax due and actual deduction from salary.
For bonuses, the new rate will be applied on the March bonus calculation.
From October 2022, the unemployment insurance tax rate on salaries will increase. The current rate is 0.95% in total which will increase to 1.35%.
The total unemployment insurance tax is paid between company and employee. Current rate for company share is 0.65% and for employee 0.3%, which will increased to 0.85% and 0.5% respectively.
From April 2022, the unemployment insurance tax rate on salaries will increase. The current rate is 0.9% in total which will increase to 0.95%.
The total unemployment insurance tax is paid between company and employee. Current rate for company share is 0.6% and for employee 0.3%, which will increased to 0.65% and 0.3% respectively.
Japan Health Insurance Association announced that the rate of nursing insurance will decrease from March 2022. It will change from 1.80% to 1.64%.
Nursing insurance is calculated by: Standard Monthly Salary (and Bonus) X Insurance rate
The first payroll calculation with this new rate will appear in April payroll. However, on the bonus, the new rate should be applied to March bonus calculation.
Please note that nursing insurance is paid only by people from 40 to 64 years old.
Japan Health Insurance Association announced that the Health insurance tax rate will decrease from March 2022. Each prefecture has a difference tax rate.
For example, in Tokyo, the current rate is 9.84%, which will decrease to 9.81 %.
A 50% / 50% Health insurance contribution is made between the company and the employee. As such, both company and employee will pay 4.905% (e.g. rates for Tokyo) of the total of the employee’s monthly salary and commuting cost with a cap.
Please note that this tax rate decrease will appear in April payroll onward since there is one month delay between the tax due and actual deduction from salary.
For bonuses, the new rate will be applied on the March bonus calculation.
Japan Health Insurance Association announced that the rate of nursing insurance will increase from March 2021. It will change from 1.79% to 1.80%.
Nursing insurance is calculated by: Standard Monthly Salary (and Bonus) X Insurance rate
The first payroll calculation with this new rate will appear in April payroll. However, on the bonus, the new rate should be applied to March bonus calculation.
Please note that nursing insurance is paid only by people from 40 to 64 years old.
Japan Health Insurance Association announced that the Health insurance tax rate will decrease from March 2021. Each prefecture has a difference tax rate.
For example, in Tokyo, the current rate is 9.87%, which will decrease to 9.84 %.
A 50% / 50% Health insurance contribution is made between the company and the employee. As such, both company and employee will pay 4.92% (e.g. rates for Tokyo) of the total of the employee’s monthly salary and commuting cost with a cap.
Please note that this tax rate decrease will appear in April payroll onward since there is one month delay between the tax due and actual deduction from salary.
For bonuses, the new rate will be applied on the March bonus calculation.
Disclaimer: This information is for illustration purpose only. JMC cannot be held liable for any decision made based on this information. For any advice regarding taxes in Japan, Licensed tax accountant should be consulted.
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Recruitment license: No 13-Yu-305753
Copyright 2025 JMC K.K.
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