Overview

Annual report to determine the standard monthly remuneration (標準報酬月額) for each insured employee based on April–June salaries. Health insurance and pension premiums for the following year (September onward) are set based on this report.

Schedule

Applicability

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

The following insured persons are excluded from the report: • Persons who acquired insured status on or after June 1 (their standard remuneration set at enrollment applies through August of the following year) • Persons who lost insured status before July 1 • Persons for whom a Monthly Remuneration Change Report (月額変更届, interim revision (随時改定)) with a July effective date is being filed • Persons expected to undergo interim revision in August or September (filing exemption (届出省略) may apply) If April–June remuneration differs significantly from normal due to seasonal fluctuations, employers may submit an Application for Annual Average Calculation (年間報酬の平均で算定することの申立書) to use the 12-month average from July of the prior year through June of the current year. Specified corporations (特定法人) with capital exceeding ¥100 million have been required to file electronically via e-Gov since April 2020. The Japan Pension Service's Form Creation Program (届書作成プログラム) with GビズID authentication allows electronic filing without a separate electronic certificate.

Authority

Filing Methods

Additional Details

The Standard Monthly Remuneration Report is the annual "regular determination" (定時決定) procedure. Each year, standard monthly remuneration (標準報酬月額) is recalculated for all insured persons as of July 1, based on the average remuneration paid in April, May, and June. The determined amount applies from September of that year through August of the following year. Only months meeting minimum payment basis day (支払基礎日数) thresholds are included in the calculation: • Regular employees (monthly salary): 17 days or more • Regular employees (daily/hourly pay): 17 days or more • Short-time workers (パートタイマー): 17 days or more preferred; if no month qualifies, 15 days or more • Specified short-hour workers at applicable businesses (特定適用事業所の短時間労働者): 11 days or more Pre-printed reporting forms (ターンアラウンド届出用紙) with employee names are mailed from the Japan Pension Service (日本年金機構) to each business from mid-June onward. Employers fill in the remuneration amounts and submit. Note: The Summary Table (算定基礎届総括表) was abolished in FY2021 and no longer needs to be submitted.

Penalties for Non-Compliance

Failure to file without justifiable reason, or filing a false report, is subject to the following penalties: • Health Insurance Act Art. 208: Up to 6 months' imprisonment or a fine of up to ¥500,000 • Employees' Pension Insurance Act Art. 102(1)(i): Up to 6 months' imprisonment or a fine of up to ¥500,000

Legal Basis