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Japanese Bonus Take-Home Calculator
In Japan, summer and winter bonuses (shoyo / 賞与) are subject to social insurance and withholding income tax — but not local resident tax. Enter your monthly salary and bonus to estimate the real net.
Inputs
350,000 JPY / month
800,000 JPY
Estimated result
A typical Japanese bonus loses 22–35% to social insurance and withholding tax. Here is the real take-home.
Net rate 79.8%
Social insurance + withholding tax
- Health insurance (4.925%)
- −39,400 JPY
- Welfare Pension (9.15% / cap 1.5M)
- −73,200 JPY
- Employment insurance (0.5%)
- −4,000 JPY
- Social insurance subtotal
- −116,600 JPY
- Withholding income tax
- −44,250 JPY
- Reconstruction surtax (×2.1%)
- −929 JPY
- Total withheld
- −161,779 JPY
Estimate for FY2026 / Reiwa 8 using Kyokai Kenpo Tokyo rates. Resident tax is not withheld from bonuses (it is collected monthly from June of the following year). Spouse and dependent deductions, iDeCo, and life-insurance deductions are not applied here.
How the deductions work
- Health insurance: 4.925% of bonus (employee share, Kyokai Kenpo Tokyo FY2026)
- Long-term care insurance: 0.81% (only if you are 40–64 years old)
- Welfare Pension: 9.15%, capped at 1.5M JPY of standard bonus per payment
- Employment insurance: 0.5% of bonus (general industries, employee share)
- Income tax: a withholding rate based on the previous month’s salary, settled at year-end adjustment
- Reconstruction surtax: income tax × 2.1%
- Resident tax (juminzei) is NOT withheld from bonuses — it is collected over 12 months from June of the following year
FAQ
- Q. Why does my bonus take-home look so much smaller than expected?
- Combined social insurance (~15%) and withholding income tax (~10–20% depending on your prior month’s salary) typically reduce the gross by 22–35%. A net rate of 65–78% is normal. Year-end adjustment (nenmatsu chosei) often refunds part of the over-withheld income tax in December.
- Q. What if my bonus is over 1.5M JPY?
- Welfare Pension premium is capped at 1.5M JPY of standard bonus per single payment. So a 2M JPY bonus is charged pension on only 1.5M of it. Health insurance has a separate annual cap of 5.73M JPY of cumulative standard bonus per fiscal year. The calculator reflects both.
- Q. I’m leaving Japan. What happens to my last bonus?
- Most companies require you to be on payroll on the bonus payment date to receive it. Check your contract carefully. If you separate at month-end, social insurance is charged for that month; if mid-month, it isn’t. Pension contributions can later be refunded via the Lump-Sum Withdrawal (calculator here).
- Q. Is the withholding tax final?
- No. Withholding from a bonus is just an estimate. The final annual income tax is settled at year-end adjustment by your employer (December payslip) or via tax return (kakutei shinkoku) if you have multiple income sources.
This tool is an estimate for the 2026 tax year (Reiwa 8). Actual withholding follows the official National Tax Agency rate table based on your previous month’s salary minus social insurance and your number of dependents — it can differ from this estimate by several thousand to tens of thousands of yen, but is reconciled at year-end adjustment.