Overview

When a bonus is paid, the Bonus Payment Report (被保険者賞与支払届) must be submitted to the Japan Pension Service within 5 days of the payment date. Social insurance premiums on bonuses are calculated based on this report.

Schedule

Event-triggered: Within 5 days of bonus payment date

Applicability

• Applicable to: Kabushiki Kaisha (KK), Godo Kaisha (GK), Individual
• Requires paying salaries

Authority

Filing Methods

Additional Details

Employers who pay bonuses to insured employees must submit the Bonus Payment Report (被保険者賞与支払届) within 5 days of the payment date. The standard bonus amount (標準賞与額) is determined from this report, and health insurance and pension premiums are calculated accordingly. The upper limit for standard bonus amounts is ¥5.73 million cumulative per year (April–March) for health insurance, and ¥1.5 million per payment for employees' pension insurance. If no bonus is paid in a scheduled bonus month, a Bonus Non-Payment Report (賞与不支給報告書) must be submitted instead. Note: The Bonus Payment Summary Table (賞与支払届総括表) was abolished as of April 2021, but the Non-Payment Report is still required when applicable.

Penalties for Non-Compliance

Failure to file may result in imprisonment of up to 6 months or a fine of up to ¥500,000 under Health Insurance Act Article 208 and Employees' Pension Insurance Act Article 102. If the report is not filed, the Japan Pension Service may determine the standard bonus amount by administrative decision (認定決定). Delayed filing also affects retroactive premium calculations and administrative processing.

Legal Basis