Overview of Payroll in Japan Overview of Payroll in Japan

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.

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.

The course includes:
• Country overview
• Business culture
• Types of leave including:
o Sick leave
§ Sick leave for employers with more than 100 employees
§ Sick leave for employers with fewer than 100 employees
§ Definition of average monthly amount and calculation
§ Accident at work including:
• Compensation for disability
• Compensation for lost time and disability
• Heirs
• Funeral expenses
• Compensation for discontinuance
• Other rights and payments relating to accidents
o Maternity leave
o Child care leave
o Other measures for the welfare of workers caring for children and other family members
o Additional paid leave
• National minimum wage
• Tax including:
o National Tax Agency
o Residency income for tax purposes
o Visitors to Japan
o Filing tax returns
o National income tax rates and other tax rates
o Gross taxable income
o Benefits in kind
o Annual accumulation
o Payment over of tax deducted
o Employment income withholding record
o Written pay statements
• Social insurances including:
o Accident compensation insurance and premiums
o Unemployment insurance
o Labour insurance
o Health insurance
o Nursing insurance
o Social insurance and pensions
o Child upbringing benefits
o Annual social insurance (Santei Kiso Todoke)
• Employment law
o Labour standards act
o Average daily wages
o Labour contract
o Dismissal restrictions
o Leaving employment
o Payment of wages
o Minimum terms of work rules
o Working time
o Payment of overtime
o Apprenticeship and vocational training
o Record keeping and document retention
o Payment of additional amounts
• Useful links

 

Virtual training courses are delivered via an interactive software provided by the GPA, allowing you to have a virtual learning experience wherever you are in the world. 

Course Dates

Available on Demand

Other means of training 

Click here to attend this course in classroom 


For more information contact us on 0203 871 8870 or
training@globalpayrollassociation.com

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.

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.

The course includes:
• Country overview
• Business culture
• Types of leave including:
o Sick leave
§ Sick leave for employers with more than 100 employees
§ Sick leave for employers with fewer than 100 employees
§ Definition of average monthly amount and calculation
§ Accident at work including:
• Compensation for disability
• Compensation for lost time and disability
• Heirs
• Funeral expenses
• Compensation for discontinuance
• Other rights and payments relating to accidents
o Maternity leave
o Child care leave
o Other measures for the welfare of workers caring for children and other family members
o Additional paid leave
• National minimum wage
• Tax including:
o National Tax Agency
o Residency income for tax purposes
o Visitors to Japan
o Filing tax returns
o National income tax rates and other tax rates
o Gross taxable income
o Benefits in kind
o Annual accumulation
o Payment over of tax deducted
o Employment income withholding record
o Written pay statements
• Social insurances including:
o Accident compensation insurance and premiums
o Unemployment insurance
o Labour insurance
o Health insurance
o Nursing insurance
o Social insurance and pensions
o Child upbringing benefits
o Annual social insurance (Santei Kiso Todoke)
• Employment law
o Labour standards act
o Average daily wages
o Labour contract
o Dismissal restrictions
o Leaving employment
o Payment of wages
o Minimum terms of work rules
o Working time
o Payment of overtime
o Apprenticeship and vocational training
o Record keeping and document retention
o Payment of additional amounts
• Useful links

 

Virtual training courses are delivered via an interactive software provided by the GPA, allowing you to have a virtual learning experience wherever you are in the world. 

Course Dates

Available on Demand

Other means of training 

Click here to attend this course in classroom 


For more information contact us on 0203 871 8870 or
training@globalpayrollassociation.com