Financial Terms
ひょうじゅん標準ほうしゅう報酬げつがく月額
Standard Monthly Remuneration
Definition
Standard Monthly Remuneration (Hyōjun Hōshū Getsugaku) is the base amount used to calculate health insurance and employees' pension premiums. The actual salary is mapped to one of 50 grade brackets. It is revised annually through the July determination report (算定基礎届) based on April-June actual pay, effective September through August. Significant salary changes trigger an ad-hoc revision (随時改定) via the monthly amount change notification (月額変更届).
Examples
月額報酬30万円の場合、標準報酬月額は30万円の等級に該当します。
For a monthly salary of ¥300,000, the standard monthly remuneration (標準報酬月額) falls in the ¥300,000 bracket.