Social Insurance
社会保険
Overview
Social insurance (社会保険) refers to health insurance (健康保険) and employees' pension insurance (厚生年金保険) together. All corporations are required to enroll regardless of employee count — even officer-only companies. The Standard Monthly Remuneration Report (算定基礎届) is filed every July to recalculate standard remuneration based on April through June salaries. Premiums are split equally between the employer and the insured.
Key things to know
• The Standard Monthly Remuneration Report (算定基礎届) is due by July 10 each year • Standard remuneration is calculated from April through June salaries • All corporations must enroll — even those with officers only and no employees • Premiums are split 50/50 between employer and insured • A Monthly Remuneration Change Report (月額変更届) must be filed when fixed wages change significantly