Calculation of Employees’ Pension Insurance Premiums
Calculate the Employees’ Pension Insurance premiums and the employee’s share based on the amounts of salary and bonuses.
| Standard Remuneration Amount | Yen |
| Insurance Premiums | Yen % |
| Employee’s Share | Yen % |
- Remuneration
- Basic salary and allowances (such as dependent, regional and commuting allowances) are included in remuneration. Sympathy payments, business travel expenses, ceremonial expenses and entertainment expenses are excluded. Bonuses paid 4 or more times per year are also included in salary for the calculation.
- Formula
- Employees' pension insurance premium = Standard monthly remuneration (or standard bonus amount) × Employees' pension insurance premium rate
- Standard monthly remuneration: The amount assigned to the grade corresponding to monthly salary remuneration.
- Standard bonus amount: The total bonus before tax, rounded down to the nearest 1,000 yen.
- Other information
- From October, Heisei 28, a new lowest standard monthly remuneration amount of ¥88,000 was added for employees' pension insurance.
- From September, Heisei 29 onward, the employees' pension insurance premium rate is 18.300% for general employees, underground miners and seafarers alike.
- (From September, Heisei 27 through August, Heisei 28, the rate was 17.828% for general employees and 17.936% for underground miners and seafarers.)
- (The rate increases by 0.354% each year, or 0.248% for underground miners and seafarers, until reaching 18.3% in September, Heisei 29.)
- From September, Reiwa 2 onward, the maximum standard monthly remuneration was revised to Grade 32: 650,000 yen.
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