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Oct 18, 2026 Ministry of Health, Labour and Welfare (MHLW) Grants & subsidies April 1, 2026 (Reiwa 8) to March 31, 2027 (Reiwa 9)

FY2026 (Reiwa 8) employment insurance premium rate falls to 13.5/1000 for general businessesThe insurance for when you lose your job gets a little cheaper in FY2026 (Reiwa 8)

The employment insurance premium rates for April 1, 2026 (Reiwa 8) to March 31, 2027 (Reiwa 9) have been published. For general businesses, the worker share is 5/1000 and the employer share is 8.5/1000, a total of 13.5/1000, down from 14.5/1000 in FY2025 (Reiwa 7). Payroll staff should check the rates they use.

Employment insurance rate (general businesses): year-on-year comparison
FY2025 (Reiwa 7)FY2026 (Reiwa 8)
Worker share5.5/10005/1000
Employer share9/10008.5/1000
Total14.5/100013.5/1000
Of which the two programs (employer only)3.5/10003.5/1000

Key points

  • General businesses: worker share 5/1000, employer share 8.5/1000, total 13.5/1000 (FY2025 (Reiwa 7): 5.5, 9, 14.5)
  • Agriculture, forestry, fisheries and sake brewing: worker share 6/1000, employer share 9.5/1000, total 15.5/1000 (FY2025: 6.5, 10, 16.5)
  • Construction: worker share 6/1000, employer share 10.5/1000, total 16.5/1000 (FY2025: 6.5, 11, 17.5)
  • The rate for unemployment benefits and similar is changed to 5/1000 for both workers and employers (6/1000 for agriculture, forestry, fisheries, sake brewing and construction). The rate for the two employment insurance programs (nijigyo) stays at 3.5/1000 (4.5/1000 for construction), borne by the employer only.
Who is affected: Employers and insured persons at establishments covered by employment insurance (including accounting staff in charge of payroll and wage ledgers)

What to do in practice

  • Update the employment insurance premium rate in your payroll software to the FY2026 (Reiwa 8) rate.
  • Confirm which business type applies: general, agriculture/forestry/fisheries, sake brewing, or construction.
Note: The source states that businesses such as horticultural services, cattle and horse breeding, dairy farming, poultry farming, pig farming and inland-water aquaculture, as well as businesses employing certain seafarers, are subject to the general business rate. For details, please check with the publishing agency.

People who work at companies put in a set share of their pay for insurance that prepares for times like losing a job or taking childcare leave. In FY2026 (Reiwa 8), this share went down a little from the year before.

A company whose total pay is JPY 1,000,000 (general business)
Total pay
JPY 1,000,000
Workers' part (5/1000)
JPY 5,000
Company's part (8.5/1000)
JPY 8,500
Together
JPY 13,500

Points

  • At a general company, workers pay 5/1000 of their pay and the company pays 8.5/1000.
  • Last year, workers paid 5.5/1000 and the company 9/1000, so both went down a little.
  • This share is used for one year, from April 2026 to March 2027.
For example: If a company's total pay is JPY 1,000,000, the workers' part adds up to JPY 5,000 and the company's part is JPY 8,500 (for a general business).

What the words mean

Employment insurance
An insurance everyone supports together, which pays an allowance when you lose your job or take childcare leave
Premium rate
The share of pay you put toward insurance
Sources (official)
Checked against the source on: Oct 18, 2026

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.

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