Japan Employees' Pension Premium

Calculate total, employee, and employer Japan Employees' Pension premiums from salary and bonus using standard remuneration.

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Calculation basis and official references

Reviewed on:

Formula basis

When useStandardRemuneration is true, salary uses the nearest standard remuneration grade. Bonuses are truncated below JPY 1,000 and capped at JPY 1,500,000 per payment, then ratePercent and employeeSharePercent are applied using rounding.

Calculation method

Maps salary and bonuses to the standard remuneration values in the code, then applies the 18.3% Employees' Pension Insurance rate and the specified employee share.

Exclusions and checks required

  • This estimate uses the nearest grade amount rather than the actual remuneration-band boundary table.
  • It does not evaluate qualification months, childcare leave exemptions, reaching age 70, or the number of bonus payments.

Example input:：JPY 400,000 salary and JPY 800,000 bonus

salaryYen
400000
bonusYen
800000
ratePercent
18.3
employeeSharePercent
50
useStandardRemuneration
Yes
rounding
Round down

For payroll, use the reported standard remuneration and the employer's rounding method.

Official references

FAQ

Who is this calculator for? Japan Employees' Pension Premium

Calculate total, employee, and employer Japan Employees' Pension premiums from salary and bonus using standard remuneration.

What values should I enter?

Applies to: Japan Social insurance premiums

How should I interpret this estimate?

Maps salary and bonuses to the standard remuneration values in the code, then applies the 18.3% Employees' Pension Insurance rate and the specified employee share.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.
  3. When useStandardRemuneration is true, salary uses the nearest standard remuneration grade. Bonuses are truncated below JPY 1,000 and capped at JPY 1,500,000 per payment, then ratePercent and employeeSharePercent are applied using rounding.

Official references