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.
- April, May, JuneMonthly remuneration and remuneration base days for these three months are the basis of the calculation
- As of July 1All insured persons on the payroll are covered by the filing
- By July 10Submit the Santei Kiso Todoke (next business day if it falls on a weekend)
- September to August of the next yearThe new standard monthly remuneration applies
Key points
- It covers all insured persons enrolled as of July 1 and employees aged 70 or over. The months examined are April, May and June; monthly remuneration is the total pay of the months with 17 or more remuneration base days divided by the number of such months (11 or more days for short-time workers at specified applicable offices).
- The FY2026 (Reiwa 8) deadline is July 10 (Friday), and the forms were sent out in sequence from mid-June. The deadline is July 10 every year, or the next business day if it falls on a weekend.
- No filing is needed for: persons who acquired eligibility on or after June 1, persons who left on or before June 30, persons for whom a July revision notification (Getsugaku Henko Todoke) is filed, and persons who have declared that an ad hoc revision is expected in August or September. For the latter two, leave the monthly remuneration column blank and mark the circle at "3. Monthly amount change scheduled" in the remarks column when filing.
- For short-time workers with no month of 17 or more days, the average of months with 15 to under 17 days is used; if all months are under 15 days, the previous standard monthly remuneration continues to apply.
What to do in practice
- For next year, check that payroll data management allows April-June pay and remuneration base days to be totaled accurately.
- Check whether any employees are likely to be subject to an ad hoc revision from July onward, and understand how those cases are excluded from the Santei Kiso Todoke.
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.
- 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
Points
- What is checked is your pay for April, May and June.
- The company reports it to the pension office by July 10.
- The new bracket is used from September until August of the next year.
What the words mean
- Santei Kiso Todoke (算定基礎届)
- A form in which the company tells the pension office your pay for the three spring months.
- Standard monthly remuneration
- A bracket showing roughly how much your pay is, used to work out insurance premiums.
- Japan Pension Service: Japan Pension Service: Regular determination (Santei Kiso Todoke, the standard remuneration determination notification)
- Japan Pension Service: Japan Pension Service: Submitting the FY2026 (Reiwa 8) Santei Kiso Todoke
This article summarizes and explains materials published by government agencies and is not advice on any individual case. Rules can change, so for actual procedures and decisions always check the latest original materials and consult professionals such as tax accountants or labor and social security attorneys. English, Simplified Chinese and Traditional Chinese versions are translations prepared from the Japanese articles for convenience. If anything differs, the Japanese text and the original source take precedence.