Introduction
Social insurance contributions in Japan consist of health insurance, nursing care insurance, employee’s pension, employment insurance, workers’ accident compensation insurance, and the child-rearing contribution. These premiums are shared between employers and employees, and are calculated based on employees’ monthly remuneration. Below we summarize the contribution rates and burden ratios for Tokyo in fiscal year 2025 (Reiwa 7), along with the purpose of each type of insurance.
1. Social Insurance Contribution Rates and Burden Ratios (Tokyo, FY2025 Example)
＊＊Calculation Basis: Standard Monthly Remuneration / Standard Bonus, etc＊＊
| Type of Insurance | Calculation Basis | Total Rate | Employer Rate | Employee rate |
| Health Insurance | Standard Remuneration (Health) | 9.91% | 4.955% | 4.955% |
| Nursing Care Insurance | Standard Remuneration (Health) | 1.59% | 0.795% | 0.795% |
| Child-Rearing Contribution | Standard Remuneration (Health / Pension) | 0.36% | 0.36% | – |
| Employees’ Pension Insurance | Standard Remuneration (Pension) | 18.30% | 9.15% | 9.15% |
| Employment Insurance (general industry) | Assessable Wages | 1.45% | 0.967% | 0.483% |
| Workers’ Accident Compensation Insurance | Assessable Wages | 0.25% | 0.25% | – |
2. Purposes and Types of Insurance
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Health Insurance
Purpose: To reduce the burden of medical expenses. Administered by Kyokai Kenpo or corporate health insurance societies. -
Employees’ Pension Insurance
Purpose: Provides old-age pensions, disability pensions, and survivor’s pensions. Administered by the Japan Pension Service. -
Nursing Care Insurance
Purpose: Supports elderly care services. Administered primarily by municipalities. Coverage applies based on age and eligibility. -
Child-Rearing Contribution
Purpose: Funds child and childcare support programs (child allowance, nursery facility development, early childhood education, etc.). Entirely borne by employers. -
Employment Insurance
Purpose: Provides income support during periods of unemployment. Administered through Hello Work (Public Employment Security Office). Costs shared between employers and employees. -
Workers’ Accident Compensation Insurance
Purpose: Provides compensation for work-related accidents or illnesses. Overseen by the Labour Standards Inspection Office.