Child and Child-Rearing Support Contribution: FY2026 (Reiwa 8) rate of 0.23% collected together with medical insurance premiumsA new fund to support child-rearing; company employees start paying from May 2026
The Child and Child-Rearing Support Contribution system starts in fiscal 2026 (Reiwa 8). Under employees’ insurance, contributions are made from the April 2026 premium (deducted from May salary). The FY2026 contribution rate is a uniform 0.23% nationwide. The amount is the standard monthly remuneration multiplied by the contribution rate, and in principle the company bears half.
- Standard monthly remuneration
- JPY 300,000
- × contribution rate (FY2026)
- 0.23%
- = contribution amount (monthly, employer and employee combined)
- JPY 690
- Individual’s actual burden (half)
- JPY 345
Key points
- Employees’ insurance contribution amount (monthly) = standard monthly remuneration × contribution rate (0.23% for FY2026). An individual’s actual monthly burden is half of that amount.
- Under Kyokai Kenpo, it applies to general insured persons from the April 2026 portion (paid in May), and to voluntarily continuing insured persons and day-laborer special insured persons from the April 2026 portion (paid in April).
- National health insurance is set under municipal ordinances, and the late-stage elderly medical care system under wide-area union ordinances, according to household or individual income, etc. Check the start of collection with your municipality or wide-area union.
- As a contact, the Child and Child-Rearing Support Contribution call center (0120-303-272, weekdays 9:00 to 18:00) is listed.
What to do in practice
- In payroll, check that the contribution of standard monthly remuneration × 0.23% is included in the deduction and payment from the April 2026 premium.
- Contributions are also made on bonuses, as the standard bonus amount multiplied by the contribution rate, so check how bonus calculation handles it.
To support families raising children as a whole society, the “Child and Child-Rearing Support Contribution” started in fiscal 2026. Company employees pay a little from their pay, together with their health insurance premium.
- 1. Pay bracketFit your pay into a bracket (standard monthly remuneration)
- 2. Multiply by the rateMultiply the bracket by 0.23% to get the amount
- 3. Half and halfYou and the company each pay half
- 4. From May payDeducted from the May 2026 pay onward
Points
- The rate is 0.23% of your pay bracket.
- The company pays half of it.
- For company employees, it started to be deducted from the May 2026 pay (as the April portion).
What the words mean
- Contribution
- Money that everyone chips in to support families who are raising children.
- Standard monthly remuneration
- Pay fitted into an approximate amount bracket in order to calculate insurance premiums.
- Children and Families Agency / Kyokai Kenpo (National Health Insurance Association): Children and Families Agency: About the Child and Child-Rearing Support Contribution system
- Children and Families Agency / Kyokai Kenpo (National Health Insurance Association): Kyokai Kenpo: About Kyokai Kenpo’s child and child-rearing support contribution rate
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.