In this guide
Benefits in Japan,
with the context that matters.
Japan combines universal public healthcare and pension protection with employee insurance for work injuries, unemployment and qualifying periods away from work. Employees’ social insurance uses official pay bands, while health premiums vary by insurer and location. Ordinary employer-paid sickness days are a company benefit, distinct from the health insurer’s sickness allowance.
Paid annual leave grows with service. Maternity and childcare leave have separate employer-leave and insurance-payment rules, including newer post-birth support. Commuting, family and housing support, seasonal bonuses and enhanced wellbeing benefits can broaden the package.
Genuine independent contractors arrange their own municipal healthcare and National Pension participation where applicable. Their client agreements determine additional support and cannot establish employee status simply by their label.
This guide covers employees in Japan. Social-insurance rates use official remuneration bands and can vary by insurer and prefecture; Tokyo rates are identified as local examples. Employer-paid ordinary sick days are separate from the insurer’s sickness allowance for longer absences.
Statutory vs employer benefits in Japan
Start with the baseline. See where employers add more.
Statutory rules can be conditional. “Common” describes employer practice for the stated audience, not a guaranteed entitlement. Follow each topic for eligibility and qualifications. This guide is general information, not legal or tax advice.
Try a broader phrase or change your filters. No match does not mean a benefit is unavailable.
Clear search and filtersHealth insurance and healthcare in Japan
Public healthcare, insurance and everyday wellbeing. Fill local gaps with international health insurance.
StatutoryCountrywideEmployee social medical insurance
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Employee social medical insurance
Eligible employees join social medical insurance, which covers treatment at participating medical facilities, including hospital care, outpatient visits, prescribed medicines and eligible dental treatment. For most working-age insured people, insurance pays 70% of covered treatment and the patient pays 30%; high-cost medical expense rules can limit qualifying monthly personal costs.
Eligible dependants can receive cover through the employee’s scheme. Premiums and eligibility follow the insurer and employment circumstances. People outside an employee scheme generally join the municipality’s National Health Insurance; a private policy does not replace public enrolment.
Source: Japan’s social security system
StatutoryCountrywideMenstrual leave
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Menstrual leave
An employee whose menstrual symptoms make work difficult can request menstrual leave, and the employer must not require her to work during the qualifying period. National law does not prescribe a universal one-day-per-month allowance or require salary continuation. Employer work rules can provide paid leave or additional support.
StatutoryCountrywideRequired employee medical examinations
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Required employee medical examinations
Employers arrange prescribed medical examinations for regular employees at hiring and periodically during employment. The ordinary periodic examination is annual, while specified work such as night shifts can require examinations twice a year. Workplaces with at least 50 regular workers must appoint a health officer and occupational physician and carry out the applicable stress-check arrangements.
An enhanced health-check package or broader screening is a separate employer benefit. The price quoted for one provider’s annual medical check is not a national statutory fee.
Source: Safety and hygiene
Common employer additionCountrywideEmployer mental health support
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Employer mental health support
Employer mental health support can provide confidential counselling, information, practitioner access and help navigating treatment. Coverage can range from short-term support to clinical therapy under medical insurance. The package should distinguish sessions funded by the employer, employee-paid treatment and crisis or self-guided resources, alongside privacy protections.
Source: Redii market review, 2026
Common employer additionCountrywideGym and wellbeing support
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Gym and wellbeing support
Gym membership or fitness support helps employees access exercise facilities or classes. The employer can pay a provider directly or reimburse eligible spending. The policy identifies the available facilities, monthly or annual limit, eligibility and employee cost. Fitness funding is distinct from a medical-insurance claim limit. Some employers also arrange employee social activities or group wellbeing events. The policy identifies whether attendance is voluntary, any personal contribution and the activities available; an event is separate from a recurring cash fitness allowance.
Source: Redii market review, 2026
Common employer additionCountrywideEnhanced health screening
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Enhanced health screening
An enhanced health-screening benefit adds tests or services beyond the legally required employee examination. The employer sets the screening package, approved clinics, frequency and any dependant access. The employee should know which tests are included and whether additional fees are paid by the employer.
Source: Redii market review, 2026
Some employersCountrywideSupplementary group medical protection
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Supplementary group medical protection
An employer can add group medical insurance above public employee health insurance. The selected plan can fund private treatment, international care or other services beyond the public scheme, with eligibility, exclusions, dependants and employee contributions defined in the policy. Some larger employers provide this additional protection. It complements rather than replaces mandatory public-insurance enrolment.
Hospital or outpatient coverage limits are different from the employer’s annual premium budget. The employer should identify which policy tier applies, whether family cover is funded and any employee cost-sharing.
Source: Redii market review, 2026
Pensions and retirement in Japan
Saving for the future and protecting income. Offer one retirement plan across countries with an international pension plan.
StatutoryCountrywideWork injury and commuting accident protection
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Work injury and commuting accident protection
Workers’ accident compensation insurance covers qualifying work-related and commuting injury, illness, disability or death. Employers fund the premium; employees do not contribute. The rate depends on the workplace’s business activity, with separate funding for asbestos-related disease benefits.
The scheme is different from private travel insurance and from salary continuation for an ordinary non-work illness. Some business owners and other people outside ordinary employee coverage can apply for special enrolment under the relevant rules. The ordinary industry schedule in fiscal 2026 ranges from 0.25% to 8.8% of the applicable wage basis. Financial, insurance and real-estate businesses use 0.25%, while the residual general-business category uses 0.30%; the highest listed mining category uses 8.8%. The establishment’s actual classified activity and any applicable statutory adjustment control the premium. Employees do not fund this premium. A separate 0.002% asbestos-relief levy is an employer cost rather than an employee deduction.
StatutoryCountrywideEmployees’ pension insurance
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Employees’ pension insurance
Employees’ pension insurance provides earnings-related retirement income and eligible disability and survivor benefits. The combined contribution rate is 18.3% of applicable standard remuneration and standard bonuses, split equally at 9.15% each between employer and employee. Contribution ceilings apply. Standard remuneration means the official pay band used for insurance calculations.
A qualifying social security agreement can coordinate or exempt particular pension contributions for a temporary international assignment. Nationality alone does not remove enrolment obligations. For 2026, the monthly standard-remuneration bands run from Japanese yen (JPY) 88,000 to JPY 650,000. Standard remuneration can include overtime pay, commuting and housing allowances and benefits in kind. The standard bonus base is rounded down to the nearest JPY 1,000 and capped at JPY 1.5 million per calendar month, combining bonuses paid in that month. The employee and employer each pay 9.15% on the applicable base. Bonuses paid no more than three times a year use the bonus basis; payments at least four times a year are treated as regular remuneration. Higher monthly ceilings scheduled for later years do not apply in 2026. The ordinary annual remuneration reassessment uses qualifying April–June pay reported in July and normally applies from September through the following August. Assessment on joining and qualifying mid-year changes are separate procedures; a universal October annual-update rule is incorrect.
StatutoryCountrywideEmployment insurance
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Employment insurance
Employment insurance supports eligible workers after unemployment and funds qualifying childcare, care-leave and employment-related benefits. General coverage normally requires at least 20 prescribed hours a week and an expected employment period of at least 31 days.
For general businesses in fiscal 2026, contributions are 0.50% of wages from the employee and 0.85% from the employer, for a combined 1.35%. Agriculture, fisheries, sake production and construction have different rates. A quoted overall payroll-cost percentage must not substitute for the applicable scheme and industry.
StatutoryCountrywideChild and childcare support contribution
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Child and childcare support contribution
From April 2026 contributions, a new child and childcare support charge is collected through health insurance. The combined rate starts at 0.23% of the applicable insurance earnings base; the employer and employee generally share it equally, at 0.115% each. It funds public support for children and families.
This charge is distinct from the existing employer-only child-rearing contribution associated with pension-insured earnings. Neither charge is a cash benefit budget that the employee can choose to spend.
Source: Tokyo 2026 insurance rates
Some employersCountrywideGroup long-term disability income protection
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Group long-term disability income protection
Some employers arrange group long-term disability cover to support an employee whose illness or injury prevents continued work. The selected policy defines the waiting period, qualifying disability, insured income, payment duration and any deduction for public benefits. Income protection is a separate design from an accident policy that pays a lump sum for permanent disability or dismemberment. Employer-paid ordinary sickness leave is another distinct benefit.
Source: Redii market review, 2026
Some employersCountrywideAdditional retirement and separation savings
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Additional retirement and separation savings
An employer can add a pension or retirement allowance above public pension insurance. The scheme sets contribution or benefit calculations, service eligibility, vesting and treatment on leaving. A retirement allowance promised in the work rules can create a payment obligation, while a negotiated separation payment follows the specific agreement. These arrangements are distinct from a universal statutory severance formula.
Source: Redii market review, 2026
Paid leave and sick pay in Japan
The legal baseline and additional time away.
StatutoryCountrywideAnnual leave before departure and optional buyout
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Annual leave before departure and optional buyout
An employee can request remaining annual leave while still employed, including during the period before an agreed departure. The employer’s power to change timing does not create a later leave date after employment has ended. A cash payment must not be used to prevent statutory leave being taken during employment.
The law does not generally require the employer to buy out leave that expires or remains when employment ends. A contractual or voluntary departure payment can provide additional support, but it is separate from the seven-day protection for outstanding wages requested after leaving.
StatutoryCountrywidePaid annual leave
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Paid annual leave
Employees on the standard full-time schedule receive 10 working days of paid annual leave after 6 months of continuous employment and at least 80% attendance. The annual grant rises to 11, 12, 14, 16, 18 and then 20 days at 1.5, 2.5, 3.5, 4.5, 5.5 and 6.5 years of service. Shorter working schedules can have proportional entitlements.
Unused statutory leave lasts for 2 years from its grant. For employees granted at least 10 days, the employer must ensure at least 5 days are taken during the relevant year, accounting for days the employee has already chosen or taken under an agreed schedule. A public-holiday calendar is separate from annual leave. Where a labour-management agreement permits hourly annual leave, up to five statutory annual days can be used in hourly units; hourly use is not automatically mandatory for every employer. Two unexpired standard grants can total up to 40 days, subject to actual grants, use and two-year expiry. Hourly leave requires a written agreement with the majority union or majority employee representative. The agreed unit must be at least one hour. Hours used this way do not count towards the employer’s obligation to ensure five annual-leave days are taken.
StatutoryCountrywideSickness and injury allowance
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Sickness and injury allowance
Japan has no general requirement for employer-paid ordinary sick leave. Eligible employees who cannot work because of non-work-related illness or injury can instead claim a sickness and injury allowance through their employee health insurer when wages are not paid, or are below the allowance.
The claim follows 3 consecutive waiting days and pays from day 4. The daily benefit is generally two-thirds of the applicable average standard monthly remuneration divided by 30, subject to the insurer’s rules for shorter membership. Support for the same condition is limited to an aggregate of 1 year and 6 months from payment commencement. Paid employer sick leave is a separate enhancement.
Source: Sickness and injury allowance
StatutoryCountrywideFamily care and child-nursing leave
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Family care and child-nursing leave
Eligible employees can take up to 93 days of long-term care leave per qualifying family member, split into up to 3 periods. Employer salary is not generally required, but eligible employment-insurance members can receive care-leave benefits at 67% of the applicable wage basis.
Shorter care absences are a separate right: up to 5 days a year for one qualifying family member or 10 days for 2 or more. Child-nursing leave also provides 5 or 10 days for eligible children through the third grade of elementary school, with hourly use available and additional qualifying events such as certain school closures or ceremonies. The law does not generally require these short absences to be paid.
StatutoryCountrywideTime for voting and public duties
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Time for voting and public duties
An employee who requests necessary working time to exercise voting or other civic rights or perform a public duty must be allowed that time. The employer can change its timing only where that does not obstruct the right or duty. The statutory time-off protection does not itself guarantee employer-paid wages; a more generous paid policy can be set in work rules or the contract.
Common employer additionCountrywideAdditional paid leave
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Additional paid leave
Employers can provide additional vacation or advance access to leave before the statutory 6-month qualifying point. Work rules determine the extra days, grant date, use and carryover. Statutory days retain their legal expiry and usage requirements even when the employer offers a broader leave package. Package examples can provide 15 to 20 paid annual days, or more for senior employees. The amount is the total employer package in the stated example, rather than 15 to 20 additional statutory days, and the applicable statutory minimum still controls.
Source: Redii market review, 2026
Some employersCountrywideEmployer-paid sick leave
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Employer-paid sick leave
Employers can provide paid sickness days in addition to annual leave and the health insurer’s longer-absence allowance. Some employer policies provide 5 to 10 paid days; a separate available employment package provides 3 days. These are employer-policy designs rather than a national minimum. The policy sets medical evidence, pay, accrual and interaction with insurer benefits.
Source: Redii market review, 2026
Some employersCountrywideMarriage, bereavement and special leave
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Marriage, bereavement and special leave
Employer work rules can provide marriage, bereavement, hospitalisation or other personal leave. An employer policy can provide around 3 to 5 bereavement days for close relatives, with the relationship and responsibility for funeral arrangements affecting entitlement. Civic-duty and menstrual leave follow separate legal rules and should not be treated as optional simply because they appear in a company’s special-leave list. Other employer-policy examples provide five to 10 hospitalisation days or one to five marriage days. Some bereavement policies add two days for the employee arranging the funeral and shorter periods for more distant relatives. The specific relationship, day basis and paid or unpaid treatment follow the selected employer policy; these figures do not establish national minimums. One relationship-based bereavement design provides five days for a first-degree relative, three for a second-degree relative and two for a third-degree relative; these are that employer design’s categories rather than statutory national entitlements. A common year-end company closure runs from 29 December through 3 January. Whether these dates are paid company holidays, scheduled workdays or annual-leave days depends on the employer’s calendar; they are not six extra national statutory paid holidays.
Source: Redii market review, 2026
Maternity, paternity, and parental leave in Japan
Leave, pay and support through life’s changes.
StatutoryCountrywideChildbirth medical-cost lump sum
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Childbirth medical-cost lump sum
Employee health insurance can pay a childbirth lump sum for an insured member or qualifying dependant. For births from 1 April 2023, the usual amount is Japanese yen (JPY) 500,000 per child where birth occurs from 22 weeks at a facility participating in the obstetric compensation scheme. The amount is JPY 488,000 for a non-participating facility or a birth before 22 weeks. Qualifying childbirth generally begins at 85 days of pregnancy.
The payment supports childbirth costs and is separate from maternity income replacement. A direct-payment arrangement can send it to the medical facility; if eligible costs are lower, the insured person can claim the balance. Former insured employees can qualify under specific continuity and post-employment timing conditions, and duplicate claims under two schemes are not permitted.
StatutoryCountrywideMaternity leave and allowance
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Maternity leave and allowance
A birth mother can request prenatal leave from 6 weeks before the expected birth, extended to 14 weeks for a multiple pregnancy. Postnatal leave normally lasts 8 weeks; work after 6 weeks is possible only at the employee’s request with medical approval. The law does not generally require the employer to continue salary during this leave.
An eligible employee health-insurance member can receive maternity allowance for unpaid qualifying days from 42 days before birth, or 98 days for a multiple pregnancy, through 56 days after birth. The daily amount is generally two-thirds of the average standard monthly remuneration for the preceding 12 months divided by 30, with a special formula for shorter membership. A late birth can extend the prenatal allowance period.
StatutoryCountrywidePost-birth childcare leave
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Post-birth childcare leave
Eligible fathers can take up to 4 weeks of post-birth childcare leave within 8 weeks after birth, in up to 2 blocks. This is separate from ordinary childcare leave. The leave does not itself require employer-paid salary, but employment-insurance benefits can replace part of eligible wages.
The basic insured rate is 67%, subject to calculation limits and eligibility. Where the post-birth support conditions are met, an additional 13% for up to 28 days brings the combined rate to 80% of the capped wage basis. This is not an unconditional full-salary employer benefit.
StatutoryCountrywideChildcare leave and insured pay
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Childcare leave and insured pay
Eligible parents, including adoptive parents, can generally take childcare leave until the child turns 1, in up to 2 blocks. Where both parents use the scheme, qualifying arrangements can extend the overall age window to 1 year and 2 months while each parent has an individual one-year limit. For a birth mother, that year includes maternity leave taken on or after the actual birth date. The spouse must have started childcare or post-birth leave by the child’s first birthday, and the employee’s own leave must start by that birthday and on or after the spouse’s first leave day. Daily-hired workers are excluded; a valid labour-management agreement can also exclude workers with less than one year’s continuous employment, those clearly leaving within a year of the request, or those scheduled for no more than two days a week. In specified circumstances such as inability to obtain nursery care, extensions can run until age 2.
Employment insurance normally replaces 67% of the capped pre-leave wage basis for the first 180 paid days and 50% afterwards. General notice is one month before leave, with a 2-week deadline for specified extensions beyond age 1. An additional qualifying post-birth supplement can raise payment to 80% for up to 28 days; both parents generally need at least 14 days of qualifying leave, with exceptions such as certain single-parent circumstances.
Common employer additionCountrywideFamily and dependant support
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Family and dependant support
Some employee packages pay a family or dependant allowance to help with household costs. Eligibility can depend on a spouse, children or other qualifying dependants and the employer’s income or age conditions. It is separate from government child benefit and from payroll contributions that fund public family support.
Source: Redii market review, 2026
Public holidays in Japan
Plan around the right calendar for the right location. Track benefits, eligibility, and renewals by country in Benefits Administration.
Japan’s national holiday calendar identifies 16 named annual holidays, with substitute or between-holiday dates in some years. The calendar alone does not require every private employer to close; the employer’s work rules determine whether a date is a day off.
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Japan’s national holiday calendar identifies 16 named annual holidays, with additional substitute or between-holiday dates in some years. It does not by itself require every private employer to grant each date as a paid day off. Employers can adopt these dates as company holidays in their work rules. Paid annual leave and the statutory weekly rest-day requirement remain separate.
Source: 2026 and 2027 national holidays
Japan’s national holiday calendar identifies 16 named annual holidays, with additional substitute or between-holiday dates in some years. It does not by itself require every private employer to grant each date as a paid day off. Employers can adopt these dates as company holidays in their work rules. Paid annual leave and the statutory weekly rest-day requirement remain separate.
Source: 2026 and 2027 national holidays
Go beyond
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Ask with a free account ↗Pay, bonuses, and rewards in Japan
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Common employer additionCountrywideSummer and winter bonuses
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Summer and winter bonuses
Japanese compensation packages commonly include seasonal bonuses, often in June or July and December. These can be described as a 13th or 14th salary payment, but an award is not nationally fixed at one month’s salary. Some internationally oriented employers instead quote compensation over 12 monthly payments. The contract and work rules define whether a bonus is promised, performance-based or discretionary.
Source: Redii market review, 2026
Flexible work and everyday life in Japan
Flexibility, learning and day-to-day support.
StatutoryCountrywideWorking arrangements for parents and carers
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Working arrangements for parents and carers
Parents and carers have specific rights to reconcile work with care. Eligible employees raising a child under 3 can request a reduced-hours arrangement, generally 6 hours a day. From October 2025, employers must provide at least 2 of the specified flexible-work options for eligible employees with children from age 3 until elementary school, with the employee choosing an available measure. Options include changing start times, telework, shorter hours, support leave or childcare facilities.
Eligible requests also restrict unscheduled, excessive overtime and late-night work. Separate benefits for qualifying reduced-hours work while raising a child under 2 can pay 10% of reduced-hours wages through employment insurance. For eligible parents of preschool children and qualifying family carers, requested excessive-overtime restrictions use limits of 24 hours monthly and 150 yearly; late-night protection concerns 10 pm to 5 am. These restrictions are distinct from the general Article 36 overtime limits.
Common employer additionCountrywideMeal support
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Meal support
Meal support can include subsidised workplace meals, vouchers or an allowance for eligible workdays. The employer defines eligible purchases, payment method and the employee’s contribution. Office meals and a flat cash allowance have different administration and tax treatment; the advertised meal benefit should state what the employee actually receives.
Source: Redii market review, 2026
Common employer additionCountrywideCommuting allowance
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Commuting allowance
Commuting support is a common employee package feature, often contributing to rail or other travel between home and the workplace. The policy specifies approved routes, actual fare or pass reimbursement, attendance conditions and a payment ceiling. A commuter tax exemption is separate from the amount an employer agrees to pay. Employer allowance designs can cover rail or bus commuting, with some policies also covering car fuel. The permitted route, reimbursement basis and car-use conditions follow the company’s allowance policy; private travel is separate.
Source: Redii market review, 2026
Common employer additionCountrywideProfessional development
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Professional development
Professional development support can pay for approved courses, certifications, language learning or other role-related training. The policy defines approval, covered fees and whether learning time is paid. For internationally hiring technology employers, eligibility for language support and professional qualifications should be explicit rather than assumed from a general training budget.
Source: Redii market review, 2026
Common employer additionCountrywideHousing allowance
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Housing allowance
Housing support can include a cash rent allowance or employer-arranged accommodation. It is a common employee package component, with particular relevance in high-cost cities. Eligibility, amount, location and any employee contribution are defined by the employer; a housing allowance and employer-provided accommodation can have different tax treatment.
Source: Redii market review, 2026
Some employersCountrywideHybrid working and homeworking arrangements
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Hybrid working and homeworking arrangements
Some technology employers combine office attendance with homeworking under an agreed hybrid policy. The arrangement specifies where an employee can live and work, required office days, team coordination and available equipment. Flexibility for employees generally is separate from the specific statutory arrangements for parents and carers. The employer’s work policy determines the arrangement available to each role. Some employers use a compressed working arrangement or an early finish on the last Friday of the month. A compressed schedule changes when agreed hours are worked rather than automatically reducing total hours; working-time limits, breaks and overtime rules still apply. An early Friday finish is an employer benefit, with the frequency and paid-time treatment defined in its policy.
Source: Workstyle
Employer additionCountrywideHome-office equipment and expense support
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Home-office equipment and expense support
An employer can loan a computer and other work equipment, reimburse approved home-office expenses or fund access to an external workspace. Ownership, return conditions and the business-expense calculation should be documented. A flat cash allowance is different from reimbursing actual costs, and neither creates a national standard budget.
Hiring employees in Japan: what affects benefits
Employment context that affects the benefit package.
StatutoryCountrywideEmployee and independent-contractor status
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Employee and independent-contractor status
The actual working relationship determines employment protections. Instructions, control over when and where work is performed, the ability to refuse assignments or substitute another person, and how remuneration is earned are relevant. A fixed-term employee is still an employee; the Japanese term for a contract employee does not automatically mean a self-employed freelancer.
A genuine independent business provides services under commercial terms and handles its applicable tax and social-insurance obligations. A freelance label, invoice or single client does not by itself resolve classification. Japan’s Freelance Act can protect qualifying independent businesses through written terms, payment deadlines and other client duties without making them employees.
StatutoryCountrywideFair recruitment and proportionate screening
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Fair recruitment and proportionate screening
Recruitment should assess the applicant’s ability and suitability for the work. Personal information must be collected, held and used within the scope needed for recruitment. Family-register origin, birthplace, family occupations or finances, home circumstances, religion, political beliefs and union activity can create discrimination risks and are not ordinary tests of job suitability.
Employers should avoid background investigations into these matters and health examinations without a rational, objective recruitment need. Verifying necessary qualifications or work authorization is different from collecting an unrestricted personal history. A sensitive screening question requires an appropriate purpose and lawful handling; general permission to recruit does not authorize every credit, criminal-record or social-media investigation. Japan’s Act on the Protection of Personal Information treats criminal convictions and medical history as sensitive personal information. Acquisition generally requires prior consent unless a specific statutory exception applies; a universal power of attorney for all applicant checks is not prescribed. Employers must state the relevant collection purpose, avoid deceptive acquisition and protect the information. Consent does not remove the need for job-related, fair selection. Public social-media information is not unrestricted permission to compile unrelated political, religious, family or health profiles.
StatutoryCountrywideEmployment terms and fixed-term protection
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Employment terms and fixed-term protection
Employers must provide the prescribed core employment conditions in writing or, when the worker requests it, an accepted electronic form. These cover contract duration, work location and duties including permitted changes, hours, breaks and days off, wage calculation and payment dates, and retirement or dismissal grounds. Part-time terms also state eligibility for pay rises, retirement allowances and bonuses. Clauses reducing statutory protections cannot override the law.
A fixed-term contract normally lasts no more than three years; specified highly skilled workers and workers aged 60 or older can have a five-year maximum. A series of renewed fixed-term contracts exceeding five years can give the employee a right to request an indefinite contract, subject to statutory exceptions. Probation still carries dismissal protections; an assessment period is not permission for arbitrary dismissal. Workplaces ordinarily employing at least ten workers must draw up work rules and submit them to the competent Labour Standards Inspection Office. This is a workplace rule-filing duty, separate from the requirement to disclose prescribed individual employment terms.
StatutoryCountrywideLocal inhabitant tax and municipal residence
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Local inhabitant tax and municipal residence
Local inhabitant tax normally includes an income-based component on the previous calendar year’s taxable income and a fixed charge. Liability is generally determined by the municipality where the individual has an address on 1 January. The standard combined income-based rate is 10%: 6% municipal and 4% prefectural outside designated cities, or 8% municipal and 2% prefectural in designated cities such as Yokohama. Local additional charges can apply; the standard 10% is not a complete all-in national payroll deduction. The separate national income-tax surtaxes are calculated under their own rules. The municipality determines the applicable assessment, exemptions and collection method.
StatutoryCountrywideNational income-tax bands and payroll surtaxes
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National income-tax bands and payroll surtaxes
National income tax applies to annual taxable income after relevant deductions, rather than directly to gross salary. Income is rounded down to the nearest Japanese yen (JPY) 1,000 for the rate table. The marginal bands are 5% below JPY 1.95 million; 10% from JPY 1.95 million to below JPY 3.3 million; 20% from JPY 3.3 million to below JPY 6.95 million; 23% from JPY 6.95 million to below JPY 9 million; 33% from JPY 9 million to below JPY 18 million; 40% from JPY 18 million to below JPY 40 million; and 45% from JPY 40 million.
For 2026, the reconstruction surtax is generally 2.1% of the relevant national income-tax amount, not 2.1% of salary. Published rules for income arising from 1 January 2027 reduce that surtax to 1.1% and add a separate 1% defense special income-tax withholding. Local inhabitant tax and social-insurance deductions are separate. Tax residence, very high income and treaty provisions can change the calculation.
StatutoryCountrywideNonresident employment-income withholding
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Nonresident employment-income withholding
Japan-source salary and specified personal-service remuneration paid to a nonresident are generally subject to 20.42% national withholding under the 2026 rules. This combines 20% income tax with the reconstruction surtax calculated as 2.1% of that tax, rather than 2.1% of salary. It is separate from resident progressive taxable-income bands. A tax treaty can reduce or remove the withholding where its requirements and prescribed treaty-notification procedure are satisfied. A payment made overseas is not automatically outside the Japanese withholding rules; the payer’s Japanese presence and the income’s source matter.
StatutoryCountrywideWage payment and final settlement
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Wage payment and final settlement
Wages are generally paid in currency, directly to the employee, in full, at least once monthly and on a fixed date. Statutory deductions and permitted payment arrangements, including an agreed transfer to the employee’s account, have specific rules. The 25th or a month-end payday is an employer arrangement rather than a universal legal payday.
When an employee leaves or dies and the entitled person requests payment, outstanding wages and return of the person’s money or property are normally due within seven days of the request. A disputed amount does not justify withholding the undisputed part. Bonuses and retirement allowances have separate contractual and statutory timing considerations.
Source: Wage payment principles, Final settlement
StatutoryAichiAichi hourly minimum wage
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Aichi hourly minimum wage
The regional minimum wage in Aichi is Japanese yen (JPY) 1,195 per hour on 17 October 2026. The JPY 1,195 rate took effect on 1 October 2026, replacing JPY 1,140. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryAkitaAkita hourly minimum wage
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Akita hourly minimum wage
The regional minimum wage in Akita is Japanese yen (JPY) 1,090 per hour on 17 October 2026. The JPY 1,090 rate took effect on 14 October 2026, replacing JPY 1,031. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryAomoriAomori hourly minimum wage
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Aomori hourly minimum wage
The regional minimum wage in Aomori is Japanese yen (JPY) 1,029 per hour on 17 October 2026. The announced revision is JPY 1,090 from 29 October 2026; the JPY 1,029 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryChibaChiba hourly minimum wage
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Chiba hourly minimum wage
The regional minimum wage in Chiba is Japanese yen (JPY) 1,195 per hour on 17 October 2026. The JPY 1,195 rate took effect on 1 October 2026, replacing JPY 1,140. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryEhimeEhime hourly minimum wage
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Ehime hourly minimum wage
The regional minimum wage in Ehime is Japanese yen (JPY) 1,033 per hour on 17 October 2026. The announced revision is JPY 1,093 from 1 November 2026; the JPY 1,033 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryFukuiFukui hourly minimum wage
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Fukui hourly minimum wage
The regional minimum wage in Fukui is Japanese yen (JPY) 1,112 per hour on 17 October 2026. The JPY 1,112 rate took effect on 4 October 2026, replacing JPY 1,053. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryFukuokaFukuoka hourly minimum wage
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Fukuoka hourly minimum wage
The regional minimum wage in Fukuoka is Japanese yen (JPY) 1,114 per hour on 17 October 2026. The JPY 1,114 rate took effect on 4 October 2026, replacing JPY 1,057. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryFukushimaFukushima hourly minimum wage
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Fukushima hourly minimum wage
The regional minimum wage in Fukushima is Japanese yen (JPY) 1,094 per hour on 17 October 2026. The JPY 1,094 rate took effect on 16 October 2026, replacing JPY 1,033. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryGifuGifu hourly minimum wage
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Gifu hourly minimum wage
The regional minimum wage in Gifu is Japanese yen (JPY) 1,121 per hour on 17 October 2026. The JPY 1,121 rate took effect on 1 October 2026, replacing JPY 1,065. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryGunmaGunma hourly minimum wage
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Gunma hourly minimum wage
The regional minimum wage in Gunma is Japanese yen (JPY) 1,120 per hour on 17 October 2026. The JPY 1,120 rate took effect on 3 October 2026, replacing JPY 1,063. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryHiroshimaHiroshima hourly minimum wage
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Hiroshima hourly minimum wage
The regional minimum wage in Hiroshima is Japanese yen (JPY) 1,141 per hour on 17 October 2026. The JPY 1,141 rate took effect on 11 October 2026, replacing JPY 1,085. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryHokkaidoHokkaido hourly minimum wage
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Hokkaido hourly minimum wage
The regional minimum wage in Hokkaido is Japanese yen (JPY) 1,131 per hour on 17 October 2026. The JPY 1,131 rate took effect on 1 October 2026, replacing JPY 1,075. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryHyogoHyogo hourly minimum wage
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Hyogo hourly minimum wage
The regional minimum wage in Hyogo is Japanese yen (JPY) 1,172 per hour on 17 October 2026. The JPY 1,172 rate took effect on 1 October 2026, replacing JPY 1,116. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryIbarakiIbaraki hourly minimum wage
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Ibaraki hourly minimum wage
The regional minimum wage in Ibaraki is Japanese yen (JPY) 1,074 per hour on 17 October 2026. The announced revision is JPY 1,136 from 18 October 2026; the JPY 1,074 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryIshikawaIshikawa hourly minimum wage
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Ishikawa hourly minimum wage
The regional minimum wage in Ishikawa is Japanese yen (JPY) 1,113 per hour on 17 October 2026. The JPY 1,113 rate took effect on 3 October 2026, replacing JPY 1,054. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryIwateIwate hourly minimum wage
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Iwate hourly minimum wage
The regional minimum wage in Iwate is Japanese yen (JPY) 1,031 per hour on 17 October 2026. The announced revision is JPY 1,090 from 1 December 2026; the JPY 1,031 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryKagawaKagawa hourly minimum wage
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Kagawa hourly minimum wage
The regional minimum wage in Kagawa is Japanese yen (JPY) 1,092 per hour on 17 October 2026. The JPY 1,092 rate took effect on 1 October 2026, replacing JPY 1,036. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryKagoshimaKagoshima hourly minimum wage
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Kagoshima hourly minimum wage
The regional minimum wage in Kagoshima is Japanese yen (JPY) 1,026 per hour on 17 October 2026. The announced revision is JPY 1,090 from 25 October 2026; the JPY 1,026 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryKanagawaKanagawa hourly minimum wage
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Kanagawa hourly minimum wage
The regional minimum wage in Kanagawa is Japanese yen (JPY) 1,279 per hour on 17 October 2026. The JPY 1,279 rate took effect on 1 October 2026, replacing JPY 1,225. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryKochiKochi hourly minimum wage
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Kochi hourly minimum wage
The regional minimum wage in Kochi is Japanese yen (JPY) 1,023 per hour on 17 October 2026. The announced revision is JPY 1,086 from 29 October 2026; the JPY 1,023 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryKumamotoKumamoto hourly minimum wage
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Kumamoto hourly minimum wage
The regional minimum wage in Kumamoto is Japanese yen (JPY) 1,034 per hour on 17 October 2026. The announced revision is JPY 1,092 from 1 December 2026; the JPY 1,034 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryKyotoKyoto hourly minimum wage
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Kyoto hourly minimum wage
The regional minimum wage in Kyoto is Japanese yen (JPY) 1,122 per hour on 17 October 2026. The announced revision is JPY 1,180 from 16 November 2026; the JPY 1,122 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryMieMie hourly minimum wage
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Mie hourly minimum wage
The regional minimum wage in Mie is Japanese yen (JPY) 1,143 per hour on 17 October 2026. The JPY 1,143 rate took effect on 1 October 2026, replacing JPY 1,087. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryMiyagiMiyagi hourly minimum wage
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Miyagi hourly minimum wage
The regional minimum wage in Miyagi is Japanese yen (JPY) 1,098 per hour on 17 October 2026. The JPY 1,098 rate took effect on 1 October 2026, replacing JPY 1,038. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryMiyazakiMiyazaki hourly minimum wage
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Miyazaki hourly minimum wage
The regional minimum wage in Miyazaki is Japanese yen (JPY) 1,023 per hour on 17 October 2026. The announced revision is JPY 1,085 from 24 October 2026; the JPY 1,023 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryNaganoNagano hourly minimum wage
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Nagano hourly minimum wage
The regional minimum wage in Nagano is Japanese yen (JPY) 1,117 per hour on 17 October 2026. The JPY 1,117 rate took effect on 2 October 2026, replacing JPY 1,061. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryNagasakiNagasaki hourly minimum wage
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Nagasaki hourly minimum wage
The regional minimum wage in Nagasaki is Japanese yen (JPY) 1,031 per hour on 17 October 2026. The announced revision is JPY 1,087 from 2 November 2026; the JPY 1,031 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryNaraNara hourly minimum wage
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Nara hourly minimum wage
The regional minimum wage in Nara is Japanese yen (JPY) 1,107 per hour on 17 October 2026. The JPY 1,107 rate took effect on 4 October 2026, replacing JPY 1,051. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryNiigataNiigata hourly minimum wage
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Niigata hourly minimum wage
The regional minimum wage in Niigata is Japanese yen (JPY) 1,108 per hour on 17 October 2026. The JPY 1,108 rate took effect on 1 October 2026, replacing JPY 1,050. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryOitaOita hourly minimum wage
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Oita hourly minimum wage
The regional minimum wage in Oita is Japanese yen (JPY) 1,035 per hour on 17 October 2026. The announced revision is JPY 1,096 from 1 November 2026; the JPY 1,035 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryOkayamaOkayama hourly minimum wage
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Okayama hourly minimum wage
The regional minimum wage in Okayama is Japanese yen (JPY) 1,104 per hour on 17 October 2026. The JPY 1,104 rate took effect on 2 October 2026, replacing JPY 1,047. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryOkinawaOkinawa hourly minimum wage
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Okinawa hourly minimum wage
The regional minimum wage in Okinawa is Japanese yen (JPY) 1,023 per hour on 17 October 2026. The announced revision is JPY 1,086 from 2 December 2026; the JPY 1,023 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryOsakaOsaka hourly minimum wage
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Osaka hourly minimum wage
The regional minimum wage in Osaka is Japanese yen (JPY) 1,231 per hour on 17 October 2026. The JPY 1,231 rate took effect on 1 October 2026, replacing JPY 1,177. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryTokyoPrefecture-specific hourly minimum wages
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Prefecture-specific hourly minimum wages
Japan sets hourly minimum wages by prefecture, with separate effective dates and potentially higher industry minima. Tokyo’s regional minimum is JPY 1,280 an hour from 1 October 2026. The previous Tokyo rate was JPY 1,226. The legal rate for the employee’s place of work matters for remote staff as well as office-based employees.
The 2026 national schedule contains later effective dates in several prefectures. A national weighted average is a statistical summary and cannot replace the applicable local legal rate. As of 17 October 2026, the prefectural schedule spans Japanese yen (JPY) 1,023 to JPY 1,280 per hour because some 2026 increases have not yet started. Once all listed 2026 revisions are effective, the scheduled range is JPY 1,085 to JPY 1,280. The official full revised schedule has a weighted-average figure of JPY 1,177, compared with the previous schedule’s JPY 1,121; this is a statistical summary including later effective dates, not a single legal hourly wage applying everywhere.
StatutorySagaSaga hourly minimum wage
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Saga hourly minimum wage
The regional minimum wage in Saga is Japanese yen (JPY) 1,030 per hour on 17 October 2026. The announced revision is JPY 1,095 from 15 November 2026; the JPY 1,030 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutorySaitamaSaitama hourly minimum wage
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Saitama hourly minimum wage
The regional minimum wage in Saitama is Japanese yen (JPY) 1,196 per hour on 17 October 2026. The JPY 1,196 rate took effect on 1 October 2026, replacing JPY 1,141. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryShigaShiga hourly minimum wage
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Shiga hourly minimum wage
The regional minimum wage in Shiga is Japanese yen (JPY) 1,136 per hour on 17 October 2026. The JPY 1,136 rate took effect on 3 October 2026, replacing JPY 1,080. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryShimaneShimane hourly minimum wage
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Shimane hourly minimum wage
The regional minimum wage in Shimane is Japanese yen (JPY) 1,092 per hour on 17 October 2026. The JPY 1,092 rate took effect on 10 October 2026, replacing JPY 1,033. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryShizuokaShizuoka hourly minimum wage
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Shizuoka hourly minimum wage
The regional minimum wage in Shizuoka is Japanese yen (JPY) 1,154 per hour on 17 October 2026. The JPY 1,154 rate took effect on 15 October 2026, replacing JPY 1,097. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryTochigiTochigi hourly minimum wage
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Tochigi hourly minimum wage
The regional minimum wage in Tochigi is Japanese yen (JPY) 1,125 per hour on 17 October 2026. The JPY 1,125 rate took effect on 1 October 2026, replacing JPY 1,068. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryTokushimaTokushima hourly minimum wage
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Tokushima hourly minimum wage
The regional minimum wage in Tokushima is Japanese yen (JPY) 1,046 per hour on 17 October 2026. The announced revision is JPY 1,103 from 1 November 2026; the JPY 1,046 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryTokyoTokyo hourly minimum wage
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Tokyo hourly minimum wage
The regional minimum wage in Tokyo is Japanese yen (JPY) 1,280 per hour on 17 October 2026. The JPY 1,280 rate took effect on 1 October 2026, replacing JPY 1,226. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryTottoriTottori hourly minimum wage
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Tottori hourly minimum wage
The regional minimum wage in Tottori is Japanese yen (JPY) 1,090 per hour on 17 October 2026. The JPY 1,090 rate took effect on 3 October 2026, replacing JPY 1,030. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryToyamaToyama hourly minimum wage
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Toyama hourly minimum wage
The regional minimum wage in Toyama is Japanese yen (JPY) 1,119 per hour on 17 October 2026. The JPY 1,119 rate took effect on 1 October 2026, replacing JPY 1,062. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryWakayamaWakayama hourly minimum wage
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Wakayama hourly minimum wage
The regional minimum wage in Wakayama is Japanese yen (JPY) 1,101 per hour on 17 October 2026. The JPY 1,101 rate took effect on 3 October 2026, replacing JPY 1,045. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryYamagataYamagata hourly minimum wage
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Yamagata hourly minimum wage
The regional minimum wage in Yamagata is Japanese yen (JPY) 1,032 per hour on 17 October 2026. The announced revision is JPY 1,092 from 30 October 2026; the JPY 1,032 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryYamaguchiYamaguchi hourly minimum wage
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Yamaguchi hourly minimum wage
The regional minimum wage in Yamaguchi is Japanese yen (JPY) 1,101 per hour on 17 October 2026. The JPY 1,101 rate took effect on 8 October 2026, replacing JPY 1,043. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryYamanashiYamanashi hourly minimum wage
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Yamanashi hourly minimum wage
The regional minimum wage in Yamanashi is Japanese yen (JPY) 1,052 per hour on 17 October 2026. The announced revision is JPY 1,113 from 1 November 2026; the JPY 1,052 rate continues until then. The applicable hourly floor is checked against the employee’s workplace and covered pay. A higher industry-specific minimum can control. A national weighted average is a statistical summary and does not replace this local rate.
StatutoryCountrywideOvertime and late-night pay premiums
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Overtime and late-night pay premiums
Eligible statutory overtime attracts at least a 25% premium over the normal hourly wage. The premium rises to at least 50% for statutory overtime exceeding 60 hours in a month. Work on the statutory weekly rest day attracts at least 35%; working on a national holiday does not automatically use that rate unless the day is also a statutory rest day.
Work from 10 pm to 5 am adds at least 25%. Combined premiums are therefore at least 50% for ordinary statutory overtime at night, 75% for overtime above the monthly 60-hour threshold at night, and 60% for statutory rest-day work at night. A statutory rest-day hour does not acquire another 25% merely because daily work passes eight hours. Qualifying management exemptions require a substantive legal assessment and do not generally remove late-night premiums.
StatutoryCountrywideOvertime limits and exceptional arrangements
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Overtime limits and exceptional arrangements
For the general system, a filed overtime agreement normally permits no more than 45 overtime hours monthly and 360 yearly. A qualifying one-year variable working-time system uses 42 monthly and 320 yearly. Temporary exceptional circumstances can support a special clause, subject to further limits: annual statutory overtime no more than 720 hours; combined statutory overtime and rest-day work strictly below 100 hours in any month; and an average no higher than 80 hours over each two-to-six-month period. The 45-hour monthly threshold can be exceeded in no more than six months a year.
These are different denominators: the 720-hour annual figure excludes statutory rest-day work, while the monthly 100-hour and averaging tests include it. Specific sectors and duties have separate statutory arrangements.
StatutoryCountrywideStandard hours, breaks and weekly rest
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Standard hours, breaks and weekly rest
The general statutory schedule is eight hours a day and 40 hours a week. A break of at least 45 minutes is required when work exceeds six hours, rising to one hour when it exceeds eight. Employees receive at least one day off weekly or four days within a four-week arrangement. A weekly rest day need not be Sunday, and the national holiday calendar does not itself determine every company’s days off.
A filed agreement with the majority union or elected majority representative is normally needed for statutory overtime or rest-day work. This is often called an Article 36 agreement after the relevant provision of the Labor Standards Act. Special working-time arrangements and statutory exemptions have their own conditions; a managerial title alone does not settle eligibility. Employers also have an obligation to make efforts to introduce a rest interval between one working day’s finish and the next day’s start. This does not establish a universal fixed eleven-hour daily rest entitlement for every ordinary employee.
StatutoryCountrywideDismissal notice and final pay
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Dismissal notice and final pay
A dismissal must be objectively reasonable and socially acceptable. Normally the employer gives at least 30 days’ notice or pays the missing notice period in average wages, subject to statutory exceptions including the initial 14 days of a trial period. Giving notice or paying instead does not by itself make an unjustified dismissal valid.
There is no general national statutory severance formula. Retirement or separation benefits can nevertheless become due under the contract or work rules. An employee who leaves and requests outstanding wages generally has a 7-day payment protection; unused annual-leave buyout is a separate issue and is not automatically required for every exit. Fixed-term employment normally cannot be ended early without unavoidable circumstances. Non-renewal can require 30 days’ notice after three or more renewals or more than one year of continuous service, and repeated renewal or a reasonable expectation of continued employment can create additional protection. Dismissal is generally prohibited during statutory maternity leave or work-injury medical absence and for 30 days afterwards, subject to statutory exceptions. A requested certificate of dismissal reasons must be supplied promptly.
StatutoryCountrywideEmployer asbestos-relief levy
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Employer asbestos-relief levy
Establishments covered by workers’ accident insurance also pay an employer-only asbestos-relief levy of 0.002% of the relevant total wages. This is a contribution to the asbestos health-damage relief system, separate from the industry-dependent workers’ accident-insurance premium. Establishments with only employment insurance and special insured persons are excluded. Industry or accident-experience discounts do not reduce this levy. The wage total is rounded down below Japanese yen (JPY) 1,000 for the calculation: a JPY 10 million wage basis produces a JPY 200 levy. It is settled with the annual labour-insurance renewal rather than by instalments.
StatutoryCountrywideEmployer-only child-rearing contribution
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Employer-only child-rearing contribution
An employer-only child-rearing contribution of 0.36% remains separate from the new employee-and-employer child-support contribution collected through health insurance from April 2026. The older charge uses the pension standard-remuneration and standard-bonus bases: the 2026 monthly remuneration ceiling is Japanese yen (JPY) 650,000, and the combined standard bonus base is capped at JPY 1.5 million in a calendar month. Employees do not pay half of this older 0.36% contribution. Employers must distinguish these two programmes when budgeting payroll costs.
StatutoryCountrywideInsurance registration and annual renewal deadlines
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Insurance registration and annual renewal deadlines
For an eligible new employee, the employer submits the health-insurance and employees’ pension qualification notice within five days of the qualifying event. Employment-insurance enrollment is reported to the competent public employment office by the tenth day of the following month; it is not universally a ten-day-from-hire deadline. These filing periods do not delay the employee’s underlying coverage start. Statutory eligibility determines which programmes apply.
The ordinary fiscal 2026 labour-insurance annual renewal runs from 1 June to 10 July. The normal full-year or first-instalment payment date is 10 July 2026, with special direct-debit or authorised administrative arrangements following their published deadlines. A generic 31 August annual deadline is incorrect. Pension contributions and standard-bonus contributions are normally due at the end of the following month. Social-insurance payments and national income-tax withholding are separate agency obligations rather than one combined tax payment. A business that opens, relocates or closes a domestic office handling salary payments must notify the competent tax office within one month of that event. This office-registration obligation is distinct from an individual employee’s insurance notice.
StatutoryTokyoPayroll-cost components and calculation bases
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Payroll-cost components and calculation bases
An employer’s payroll cost depends on the medical insurer and prefecture, the worker’s age, industry classification and each scheme’s wage basis and ceiling. For a 2026 Tokyo illustration using the public association’s medical schedule and the residual general-business accident rate, the employer components are 9.15% pension, 4.925% medical insurance, 0.85% employment insurance, 0.30% accident insurance, 0.36% older child-rearing contribution, 0.115% new child-support contribution and 0.002% asbestos relief. Their nominal rate sum is 15.702% before standard-remuneration grades, ceilings and other base differences. For an employee aged 40–64, the additional 0.81% care contribution brings that nominal sum to 16.512%.
The corresponding employee components in this illustration are 9.15% pension, 4.925% medical insurance, 0.50% employment insurance and 0.115% new child support: a nominal sum of 14.69%, or 15.50% with the 0.81% care contribution. These are transparent arithmetic examples, not universal effective percentages of gross salary or additional employee income tax. Health insurance, pension and related child contributions use their prescribed remuneration and bonus bases, while employment and accident insurance have their own wage definitions. Private benefit premiums and service administration fees are separate.
Source: Tokyo 2026 insurance rates, Japan’s social security system, Tokyo2026actual health contribution table and bonus cap footnotes, Employees pension premiums, Standard bonus bases, caps and frequency, FY2026 employment insurance rates, Fiscal2026workersaccident ordinary industry rates, Current employer-only child-rearing contribution rate, Asbestos-relief levy rate, exclusions and calculation
StatutoryTokyoTokyo social medical and long-term care contributions
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Tokyo social medical and long-term care contributions
For employees insured through the Japan Health Insurance Association’s Tokyo branch, the 2026 medical-insurance rate is 9.85% of the applicable standard remuneration and bonuses, normally split equally between employer and employee. Standard remuneration is the salary band used to calculate insurance rather than an uncapped percentage of every pay item.
For insured employees aged 40 to 64, long-term care insurance adds a combined 1.62%, also normally split equally. These rates apply from March 2026 contributions. Other prefectures and employer health-insurance societies have their own medical rates. The standard monthly medical-insurance base is capped at Japanese yen (JPY) 1.39 million. For medical insurance, long-term care and the new child-support contribution, standard bonuses are capped at JPY 5.73 million across the insurance year from 1 April to 31 March. This annual health-insurance bonus cap differs from the pension scheme’s JPY 1.5 million monthly bonus cap.
StatutoryCountrywideHomeworking expenses and equipment ownership
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Homeworking expenses and equipment ownership
An employer can reimburse an employee’s actual business share of homeworking expenses using a reasonable documented method. This can cover eligible communication, electricity, office supplies or workspace costs. An unrestricted flat cash allowance that the employee keeps regardless of spending is treated differently from settlement of actual expenses.
Equipment loaned for work and returned when no longer needed is distinct from giving ownership to the employee. The work rules should explain the reimbursement calculation and ownership; a tax or overtime-pay rule does not establish a typical allowance budget.
StatutoryCountrywideApplication of employment laws and specific penalties
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Application of employment laws and specific penalties
Japanese workplace employment protections apply in principle to enterprises in Japan whether the employer is Japanese or foreign and whether incorporated locally or overseas. Eligible foreign employees receive the same relevant labour-law baseline. A genuine contractor’s status depends on the actual relationship rather than the invoice or contract label. Labour Standards Act Article 119 provides a maximum six months of confinement or a Japanese yen (JPY) 300,000 fine for its specifically listed offences, including certain working-time, overtime-pay and annual-leave breaches. These are offence-specific maximums, not automatic penalties for every classification dispute or minimum penalties starting at those amounts.
StatutoryCountrywideChildcare-leave support and disclosure duties
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Childcare-leave support and disclosure duties
From April 2025, employers with more than 300 regular employees must publish male employees’ childcare-leave uptake annually. This expands the earlier threshold of more than 1,000 employees. Employers also have duties to explain relevant leave arrangements and confirm an employee’s intentions when notified of pregnancy, childbirth or caregiving responsibilities.
Taking or requesting protected childcare or family-care leave must not trigger dismissal or other disadvantageous treatment. Employers must address harassment connected with using these arrangements. These safeguards accompany the employee’s leave rights rather than replacing the detailed eligibility and benefit-payment rules.
StatutoryCountrywideHarassment prevention and safe reporting
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Harassment prevention and safe reporting
Employers must take workplace measures to prevent sexual harassment, abuse based on power relationships, and harassment connected with pregnancy, childbirth, childcare or family-care leave. Measures include communicating the employer’s policy, providing a consultation route, investigating promptly, responding appropriately and preventing recurrence. Workers’ privacy must be protected, and reporting or cooperating with an investigation must not lead to disadvantage. From 1 October 2026, employer prevention duties also cover customer harassment and sexual harassment of job applicants. These duties apply across employer industries and sizes.
StatutoryCountrywideTrade-union organisation and collective bargaining
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Trade-union organisation and collective bargaining
Private-sector workers have rights to organise a trade union, bargain collectively and take lawful collective action. Employers must not dismiss, demote, reduce pay or otherwise disadvantage workers for union membership or legitimate union activity, refuse collective bargaining without a legitimate reason, or improperly control a union. Protection also covers workers bringing cases or evidence to labour commissions. These commissions provide a remedy route for unfair labour practices. Public-service workers can be subject to separate restrictions.
StatutoryCountrywideHighly skilled professional immigration
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Highly skilled professional immigration
Japan’s points-based Highly Skilled Professional route normally requires at least 70 points across the applicable qualifications, work experience, pay and other criteria. The first-stage status provides a five-year stay, rather than a shorter stay for scoring more points. It can permit qualifying spouse employment and accompanying parents or domestic workers under separate conditions. A Certificate of Eligibility is required for the visa application; it does not guarantee visa issuance. Permanent-residence residence-period concessions are separate: the qualifying period can be three years with at least 70 points or one year with at least 80 points, subject to the remaining application requirements. After at least three years of first-stage highly skilled activity, qualifying applicants can seek the second-stage status with an indefinite period of stay.
StatutoryCountrywideTemporary permission for overseas remote work
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Temporary permission for overseas remote work
Japan’s designated-activities route for digital nomads permits qualifying remote work for an overseas organisation or overseas clients for no more than six months; it cannot be renewed. It is separate from permission to take a local Japanese job. Eligible nationality or regional-passport conditions apply.
The applicant must show annual income of at least Japanese yen (JPY) 10 million and private insurance covering death, injury and illness during the stay, including at least JPY 10 million for treatment of injury or illness. A spouse or child can apply under the accompanying-family conditions. A Certificate of Eligibility can simplify supporting-document requirements, but it is not a guarantee of a visa. Employer agreement, immigration permission and tax obligations each require separate consideration. Applicants submit a visa application with a photo and passport. Without a Certificate of Eligibility, they also provide the planned activities and stay details, evidence of the qualifying annual income, and insurance documentation. Accompanying spouses or children provide their own required insurance evidence, proof of the family relationship and a copy of the principal applicant’s passport; family cover must document its scope.
StatutoryCountrywideWork-visa fees and entry validity
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Work-visa fees and entry validity
For visa applications accepted at Japanese overseas diplomatic missions from 1 July 2026, the standard fee is approximately Japanese yen (JPY) 15,000 for single entry and JPY 30,000 for multiple entry. Payment is normally in the issuing mission’s local currency. Nationality and visit purpose can change or remove the fee; no visa fee is charged if no visa is issued. An approved agency can charge a separate handling fee. The previous JPY 3,000 and JPY 6,000 amounts do not describe the standard fee for applications accepted after this change.
A single-entry visa is generally valid for entry for three months from issuance. A Certificate of Eligibility, which supports assessment of the intended residence activity, normally has its own three-month validity from issuance; its expiry and the visa’s expiry are separate. A certificate does not guarantee visa issuance or admission. Some applications can be made without it with additional evidence, so it is not a universal requirement for every non-tourism visit. The permitted residence status and period after admission are separate from these entry-document deadlines.
Common employer additionCountrywideContract probation practice
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Contract probation practice
Probation commonly lasts three to six months in regular employee contracts. Some fixed-term or part-time arrangements use one to three months, while other offers use a longer assessment period. The agreed period and any extension should be clear in the contract or work rules. These are employer practices, not a national statutory duration ceiling.
Employees remain protected during probation. The special first-14-days notice exception is separate from whether a dismissal has a valid substantive reason. Eligibility for statutory social insurance does not wait automatically until probation ends.
Source: Redii market review, 2026
Employer additionCountrywideMonthly role-pay planning illustrations
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Monthly role-pay planning illustrations
One commercial salary table illustrates monthly pay of Japanese yen (JPY) 1,050,000 for a financial manager, JPY 931,000 for a general manager, JPY 834,000 for a business development manager, JPY 708,000 for a financial analyst, JPY 642,000 for a business analyst and JPY 619,000 for a project manager. Its accompanying United States dollar (USD) figures are respectively USD 7,423, USD 6,581, USD 5,895, USD 5,005, USD 4,538 and USD 4,376. These are published planning illustrations, not verified national role averages or guaranteed salary offers. The table does not disclose the sample, city, seniority, observation period or exchange-rate date.
Source: Redii market review, 2026
Contractor benefits in Japan
Independent contractors arrange municipal healthcare and National Pension participation where applicable. Client agreements govern additional support, while employee leave rights depend on the real employment relationship rather than the contract label.
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