Introduction
Japan’s social insurance premiums consist of multiple statutory schemes, including health insurance, nursing care insurance, employees’ pension insurance, employment insurance, workers’ accident compensation insurance, as well as contributions related to child and childcare support programs. As a general rule, these contributions are shared between the employer and the insured employee.
For fiscal year 2026 (Reiwa 8), based on current policy discussions and the financial outlook of the healthcare system, the health insurance contribution rate is expected to decrease slightly by approximately 0.1%. For example, if the FY2025 rate was approximately 9.91%, the FY2026 rate may decline to around 9.81%. That said, this remains a preliminary estimate, and the official contribution rates are scheduled to be finalized and announced around March 2026.
In addition, a new scheme titled the “Child and Childcare Support Contribution System” will be introduced from FY2026. This system differs from the existing “Child and Childcare Contribution” and is designed so that both employers and employees bear the cost equally.
1. Social Insurance Premium Rates and Burden Ratios (Tokyo Area, FY2026 – Planned)
＊＊Calculation Basis: Standard Monthly Remuneration / Standard Bonus, etc＊＊
| Type of Insurance | Calculation Basis | Total Rate | Employer Rate | Employee rate |
| Health Insurance | Standard Remuneration (Health) | 9.81% | 4.905% | 4.905% |
| Nursing Care Insurance | Standard Remuneration (Health) | 1.62% | 0.81% | 0.81% |
Child and Childcare Support Contribution | Standard Remuneration (Health) | 0.23% | 0.115% | 0.115% |
| Child and Childcare Contribution | Standard Remuneration (Pension) | 0.36% | 0.36% | – |
| Employees’ Pension Insurance | Standard Remuneration (Pension) | 18.30% | 9.15% | 9.15% |
| Employment Insurance (general industry) | Assessable Wages | 1.35% | 0.85% | 0.5% |
| 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 and Childcare Support Contribution
This is a newly introduced contribution scheme starting in FY2026, intended to secure financial resources for measures addressing Japan’s declining birthrate and supporting child-rearing. Both employers and employees are required to share the burden. -
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.
Related Services:
Payroll Statutory Filings and Salary Reporting Services