How to read a Japanese payslip: salary, deductions, and social insurance
A Japanese payslip (kyuyo meisai) lists base pay, allowances, and five deductions including health insurance, pension, and income tax. What each line means.
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Confirm your contract terms match your payslipQuick conclusion
A Japanese payslip (給与明細, kyuyo meisai) breaks your pay into three sections: earnings (base salary, allowances, overtime), deductions (five common items: health insurance, pension, employment insurance, income tax, and resident tax from year two), and net pay (what actually lands in your account). Expect deductions to total roughly 15-25 percent of gross pay, and always compare the base salary and any fixed overtime line against your written contract.
The three sections of a typical payslip
| Section | Common line items |
|---|---|
| Earnings (支給) | Base salary (基本給), fixed overtime pay if applicable (固定残業代), commuting allowance (通勤手当), other allowances |
| Deductions (控除) | Health insurance (健康保険), employee pension (厚生年金), employment insurance (雇用保険), income tax (所得税), resident tax (住民税, from year two) |
| Net pay (差引支給額) | Total earnings minus total deductions - what is actually deposited |
The five standard deductions
- Health insurance (健康保険) - funds your medical coverage; see how Japanese health insurance works for what it covers
- Employee pension (厚生年金) - Japan's employment-based pension contribution
- Employment insurance (雇用保険) - a small amount funding unemployment benefits if you later need them
- Income tax withholding (所得税) - national tax withheld monthly, reconciled at year-end
- Resident tax (住民税) - based on the previous year's income; this is why it typically does not appear until your second year
Together these commonly reduce gross pay by roughly 15-25 percent, though the exact figure depends on your income level, dependents, and municipality.
Why your first year's payslip looks different
New arrivals are often confused when resident tax (juminzei) is missing from early payslips - this is normal, not an error. It is calculated from the prior year's income and typically begins around June of your second year in the system, at which point it appears as a new, sometimes sizeable deduction line. Budget for this in advance rather than being surprised.
Checking your payslip against your contract
Two lines are worth comparing directly against your written employment contract, covered in more detail in employment contract checks:
- Base salary - should match the figure stated in your contract
- Fixed overtime pay (固定残業代 / minashi zangyo) - if your contract states this covers a specific number of overtime hours, confirm the payslip amount matches, and that hours beyond that number are paid additionally, not absorbed
If something does not match, ask HR or payroll for an explanation before assuming an error or a problem - discrepancies are sometimes simple mistakes that get corrected quickly once flagged.
Your year-end document
At year end (or when you leave a job), you receive a gensen choshu-hyo (源泉徴収票), a withholding tax statement summarizing your annual income and tax paid. Keep this - it is needed by your next employer, for your own tax filing if required, and is referenced in broader tax and residence planning covered in tax residence and money decisions. If you resign, request this document explicitly - see how resignation works in Japan for the full document checklist.
This is general information about standard payslip structure, not tax or legal advice. If you find a discrepancy you cannot resolve with your employer, the Labor Standards Inspection Office can review wage-related disputes.
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Before you apply
- ✓Compare your base salary line to the amount stated in your contract
- ✓Check whether fixed overtime pay matches your contract's stated hours
- ✓Confirm health insurance
- ✓pension
- ✓and employment insurance are all deducted
- ✓Ask HR to explain any unfamiliar deduction line rather than guessing
- ✓Keep your year-end gensen choshu-hyo for tax filing and future employers
FAQ
What are the standard deductions on a Japanese payslip?
The five common deductions are health insurance (kenko hoken), employee pension (kosei nenkin), employment insurance (koyo hoken), income tax withholding (shotokuzei), and resident tax (juminzei, usually starting from your second year). Together these typically reduce gross pay by roughly 15 to 25 percent depending on income and location, though the exact amount varies.
Why is there no resident tax deduction on my first year's payslip?
Resident tax (juminzei) is calculated based on the previous year's income and generally starts being deducted from June of your second calendar year in the system, not from your first paycheck. This is normal and does not mean an error - it usually appears as a noticeable new deduction line the following year.
What is the difference between gross and net pay on a Japanese payslip?
Gross pay (sokyu, listed as items like base salary plus allowances) is your total before deductions; net pay (take-home, often labeled sashihiki shikyugaku) is what is actually deposited after health insurance, pension, employment insurance, and tax are subtracted. The payslip itemizes each deduction separately so you can see exactly where the difference goes.
What is fixed overtime pay (minashi zangyo) on my payslip?
Some contracts include a set amount of overtime pay in the base salary structure, appearing as a specific line assuming a certain number of overtime hours. Compare this line and the assumed hours against what your written contract states, and confirm what happens if you work beyond the assumed hours - it should be paid additionally.
Where can I get help if my payslip does not match my contract?
First ask HR or payroll directly for an explanation - discrepancies are sometimes simple errors. If the issue is not resolved and you believe your legal pay is being miscalculated, the Labor Standards Inspection Office can review wage disputes.
Finished reading?
Take the next step while it is fresh
You now know what to check. Compare the current conditions while they are fresh in your mind, and keep a record of what you confirm.
Confirm your contract terms match your payslipReferences
- National Tax Agency - withholding tax overview - National Tax Agency