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Oct 6, 2026 (Tue) edition 1 articles

Japan Pension ServiceSocial insurance & pensions

Regular determination (Santei Kiso Todoke): standard monthly remuneration is reset once a year based on April-June payYour pay in three spring months decides the insurance bracket for a whole year

Employers report the monthly remuneration for April, May and June of all insured persons enrolled as of July 1 using the Santei Kiso Todoke. Based on this, the standard monthly remuneration is reset once a year, and the new amount applies from September through August of the following year. The filing deadline is July 10 every year.The premium for the social insurance you join through your company depends on a pay bracket. Once a year, the bracket is reset by looking at the average of your pay in April, May and June. The company files a report about it at the start of July.

The yearly flow of regular determination
  1. April, May, JuneMonthly remuneration and remuneration base days for these three months are the basis of the calculation
  2. As of July 1All insured persons on the payroll are covered by the filing
  3. By July 10Submit the Santei Kiso Todoke (next business day if it falls on a weekend)
  4. September to August of the next yearThe new standard monthly remuneration applies
How the average is worked out (made-up example)
April pay
JPY 300,000
May pay
JPY 330,000
June pay
JPY 270,000
Total for 3 months
JPY 900,000
Total ÷ 3 = average
JPY 300,000
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