Interim revision (Monthly Amount Change Notification): file when the grade differs by 2 or more levels 3 months after a change in fixed wagesIf your hourly pay goes up, your social insurance "bracket" may be reviewed too
When fixed wages change (a raise or a cut, for example) and the standard monthly remuneration calculated from the average pay of the three months from the month of change differs from the previous one by 2 or more grades, the standard monthly remuneration is revised from the 4th month after the first month in which the changed pay was received, without waiting for the regular determination. The employer must promptly file the Monthly Amount Change Notification.Social insurance premiums are set by sorting pay into several brackets. When the way your pay is decided changes, such as a higher hourly or monthly rate, three months later the bracket is checked to see whether it has moved a lot, and it is revised if needed.
- 1. Confirm the changeDid fixed wages change?
- 2. Total 3 monthsPay and payment base days for the 3 months from the month of change
- 3. Compare gradesDoes the 3-month average differ from the previous standard monthly remuneration by 2 or more grades?
- 4. File the notificationIf the requirements are met, promptly file the Monthly Amount Change Notification
- ○Applies: The hourly rate went up, and the 3-month average moved the bracket by 2 or more steps
- ○Applies: The monthly salary went up, and the 3-month average moved the bracket by 2 or more steps
- ×Does not apply: The pay received during a leave of absence changed
- ×Does not apply: Monthly pay and hourly pay did not change, there was just more overtime than usual