Question 1

How does the Japanese social insurance (Shakai Hoken) system work?

Accepted Answer

Shakai Hoken combines health insurance (Kenko Hoken) and employees' pension (Kosei Nenkin). Premiums are based on the 'standard monthly remuneration' (hyojun hoshu getsu-gaku) and are split equally between employer and employee. Health insurance rates vary by insurer (typically ~10% total), while pension insurance is fixed at 18.3% total. Employees aged 40-64 also pay long-term care insurance premiums.

Question 2

What is the resident tax (Juminzei) on a Japanese payslip?

Accepted Answer

Resident tax (Juminzei) is a local tax comprising prefectural and municipal components, totaling approximately 10% of the previous year's taxable income. Unlike income tax which is withheld based on current earnings, resident tax is calculated on prior-year income and deducted in 12 equal monthly installments from June to May. Employers handle the special collection (tokubetsu choshu) of this tax.

Question 3

Are bonuses taxed differently in Japan?

Accepted Answer

Yes, bonuses (Shoyo) in Japan are subject to different social insurance premium calculations. While income tax on bonuses uses a flat rate based on the previous month's salary, social insurance premiums are calculated at the same percentage rates but applied to the actual bonus amount (with an annual cap). Bonuses typically appear on a separate payslip from the regular monthly salary.

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