2026 TAX GUIDE
What is standard monthly remuneration?
It is a graded monthly amount used to calculate employee insurance premiums.
Direct answer
Why does the premium base differ from cash pay?
Premiums use the grade and insurer rate rather than the exact cash salary. Periodic or event-based revisions can change the grade.
Why is pay not the same as the premium base?
Employee insurance uses a statutory grade called standard monthly remuneration, rather than the exact amount paid each month.
Worked example at ¥295,000 monthly pay
Monthly pay of ¥295,000 can fall into the ¥300,000 standard-remuneration grade in some cases, so a small raise may not change the premium until it crosses a grade boundary.
When is it revised?
The amount is reviewed through periodic determination and event-based revision after sustained changes in fixed pay. Check the insurer’s grade table.
Standard-remuneration workflow
| Step | What happens |
|---|---|
| 1 | Map monthly pay to a statutory grade |
| 2 | Multiply the standard amount by the insurer rate |
| 3 | Calculate the employee share for health and pension |
| 4 | Review the grade through periodic or event-based revision |
Worked examples
- Monthly pay of ¥295,000 can fall into the ¥300,000 standard-remuneration grade in some cases; check the statutory table and insurer.
- Monthly pay of ¥300,000 and ¥310,000 can have the same premium if they share a grade.
- A sustained change in fixed pay can trigger an event-based revision of the standard amount.
Official source and check date
Rules checked: 31 August 2026 · Calculator logic updated: 4 September 2026 · Page updated: 4 September 2026
Japan Pension Service: 2026 Employees’ Pension premium tableFrequently 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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