2026 TAX GUIDE
How much are employee social-insurance premiums?
Employee insurance includes health insurance, employees’ pension, and employment insurance, generally shared by employer and employee.
Direct answer
What is included in employee social insurance?
Health rates vary by prefecture, pension uses standard remuneration, and employment insurance follows wages; bonuses use a separate base.
What comes out of pay?
The employee share includes health insurance, employees’ pension, and employment insurance; care insurance can apply by age, and the child-support contribution applies to covered schemes.
Worked example at ¥300,000 monthly pay
Under the standard Tokyo, age-30 case, the five components total about ¥44,000 per month for the employee.
What should be checked?
The insurer, age, standard monthly remuneration, and bonuses can change the rate or base. Use the payslip and insurer material for the final amount.
How employee insurance is calculated
| Item | Main basis |
|---|---|
| Health insurance | Standard monthly/bonus remuneration and insurer rate |
| Care insurance | Added for health-insured people aged 40–64 |
| Employees’ pension | Standard monthly/bonus remuneration; shared with employer |
| Employment insurance | Based on wages |
| Child-support contribution | Check together with the applicable health-insurance premium |
Worked examples
- At ¥300,000 monthly pay, the standard Tokyo, age-30 case estimates the employee share at about ¥44,000 per month, including health and pension, employment insurance, and the child-support contribution. The insurer and age can change it.
- People under 40 and those aged 40–64 differ because care insurance applies to the latter.
- Bonuses use a separate standard-bonus remuneration base rather than the monthly salary base.
Official source and check date
Rules checked: 31 August 2026 · Calculator logic updated: 4 September 2026 · Page updated: 4 September 2026
Japan Health Insurance Association: 2026 premium tablesFrequently asked questions
How does this affect take-home pay?
The calculator applies the same 2026 engine to taxes and employee insurance.
Is annual income enough for an exact answer?
No. Age, dependents, prefecture, bonuses, and standard remuneration also matter.
Where can I verify the figures?
Inline links point to the NTA, MHLW, Japan Pension Service, and other official sources.
What if rules change?
The update history records the effective date and rule version.
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