Japanese Payslip Explained: Every Deduction on Your Salary

A Japanese payslip (kyūyo meisai, 給与明細) lists a lot of deductions, mostly in kanji. Here is what each one is, how it is calculated in 2026, and why the amounts change during the year.

Last updated: September 26, 2026

Each deduction, with an example

Example: ¥300,000 a month, Tokyo, under 40, no dependents. Resident tax is left out because it depends on last year's income.

On the payslip	What it is	Example
健康保険Health insurance (kenkō hoken)	Your share of health insurance: half of 9.85% of your standard monthly pay in Tokyo (the rate differs by prefecture).	¥14,775
介護保険Nursing care insurance (kaigo hoken)	Only from age 40 to 64: half of 1.62%. It appears the month you turn 40.	¥0
子ども・子育て支援金Child and childcare support levy	New in 2026: half of 0.23%, collected together with health insurance to fund child-rearing support.	¥345
厚生年金Employees' pension (kōsei nenkin)	Half of 18.3% of your standard monthly pay. Your employer pays the other half.	¥27,450
雇用保険Employment insurance (koyō hoken)	0.5% of your actual pay (not the standard amount). It funds unemployment and childcare leave benefits.	¥1,500
所得税Income tax (shotokuzei)	Withheld each month from a table based on your pay after social insurance and your dependents, then settled in the year-end adjustment.	¥6,340
住民税Resident tax (jūminzei)	Based on last year's income, deducted in 12 installments from June. Usually zero in your first year in Japan.	—
Total (before resident tax)		¥50,410

So ¥300,000 becomes about ¥249,590 before resident tax. Try your own salary and prefecture in the take-home pay calculator.

Why your deductions change during the year

September: health insurance and pension are based on your standard monthly remuneration (hyōjun hōshū getsugaku), a banded amount set from your average pay in April, May and June, including overtime and commuting allowance. The new amount applies from September, so a lot of overtime in spring raises your premiums for a year.
June: resident tax for the new year starts, based on last year's income.
December: the year-end adjustment settles your income tax, usually giving a refund on the December payslip. See the year-end adjustment calculator.
Your first months: premiums are based on the salary in your contract until the first review, and resident tax usually does not start until your second June.
Age 40: nursing care insurance is added from the month you turn 40.

Other lines you may see

基本給 (base pay), 残業手当 or 時間外手当 (overtime pay), 通勤手当 (commuting allowance, tax-free up to a limit).
総支給額 (total gross pay), 控除合計 (total deductions), 差引支給額 (net pay).
社会保険料計 (total social insurance), 課税支給額 (taxable pay).

Frequently asked questions

How much is deducted from salary in Japan?

Roughly 15% for social insurance and 5–10% for income tax and resident tax at typical salaries, so most employees take home 75–80% of their gross pay.

Why did my deductions go up in September?

Health insurance and pension premiums are recalculated from your average pay in April to June and apply from September. Overtime in those months raises them.

What is 子ども・子育て支援金 on my payslip?

The child and childcare support levy, collected from 2026 together with health insurance. The employee pays half of the rate.

Official sources

The rates and rules in this calculator come from these Japanese government and insurer publications (in Japanese).

Calculators

This guide reflects official rules as of the last update. Procedures can differ by city and by your situation; check with your city office, tax office or the Japan Pension Service when in doubt. It is not tax or legal advice.