Overview of Payroll in Japan

Overview of Payroll in Japan

  • Country

    Japan

  • learning hour's

    6

  • Material Year

    2024

Overview

Like other far eastern countries Japan has a very strong social culture and has a wide range of social insurances and types of leave to support this. In addition, the working time regulations are complex with specific regulations for different types of workers.

Who is this course for?

This course is aimed at those Payroll & HR Professionals who are processing or managing Vendors who process Payrolls in Japan and need to have an understanding of the legislative and legal requirements involved.

What will you achieve?

Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in Japan, are clear about employer obligations including those for Japanese residents and non-residents, know what they need to do on a periodic and annual basis, can answer employee queries and check payslips. Even if payrolls are outsourced it is still the employer’s responsibility to ensure all obligations are met and that income tax and social security are correctly processed. This course not only gives you the information you need to be compliant but also ensures you know exactly what information should be given to a payroll provider and the various tasks they should be completing on your behalf.

Course Trainers

  • Alison

    Senior Consultant

    With over 25 years experience in Finance, HR and Payroll, Alison has worked as a Payroll & HR consultant for many organisations supporting international HR and payroll implementations within multiple industries including Media, IT, Manufacturing and Financial Services. Her payroll experience includes implementing payrolls in over 45 countries in EMEA and APAC for both in house payrolls and with an out sourced provider.

What will be covered?

Country Overview:

  • Country overview
  • Business culture
  • National minimum wage

Employment Law:

  • Accident at work
  • Compensation for disability
  • Compensation for lost time and disability
  • Heirs
  • Funeral expenses
  • Compensation for discontinuance
  • Other rights and payments relating to accidents
  • Benefits in kind
  • Employment law
  • Labour standards act
  • Average daily wages
  • Labour contract
  • Dismissal restrictions
  • Leaving employment
  • Minimum terms of work rules
  • Working time
  • Apprenticeship and vocational training
  • Tax:

  • Tax
  • National Tax Agency
  • Residency income for tax purposes
  • Visitors to Japan
  • Filing tax returns
  • National income tax rates and other tax rates
  • Gross taxable income
  • Social Insurance:

  • Accident compensation insurance and premiums
  • Unemployment insurance
  • Labour insurance
  • Health insurance
  • Nursing insurance
  • Social insurance and pensions
  • Child upbringing benefits
  • Annual social insurance (Santei Kiso Todoke)
  • Payroll Administration:

  • Definition of average monthly amount and calculation
  • Annual accumulation
  • Payment over of tax deducted
  • Employment income withholding record
  • Written pay statements
  • Payment of wages
  • Payment of overtime
  • Record keeping and document retention
  • Payment of additional amounts
  • Leave:

  • Sick leave
  • Sick leave for employers with more than 100 employees
  • Sick leave for employers with fewer than 100 employees
  • Maternity leave
  • Child care leave
  • Other measures for the welfare of workers caring for children and other family members
  • Additional paid leave
  • Summary
    Understanding working time regulations across different sectors the wide range of social insurances are crucial to mastering the fundamentals of payroll processing in Japan. This course provides attendees with the knowledge base to keep your company compliant and aware of the tasks a payroll provider should complete on your behalf.