Free Payslip Generator (Japan)
Build a payslip in JPY: earnings on one side, deductions on the other, and the net your employee actually receives. The PDF is made on your device.
- Free
- No sign-up
- Nothing uploaded
- Updated for 2026
- Last reviewed October 2026
- Reviewed by the Owoode team
- ¥ JPY
- Consumption tax 10%
- Registration number (T-number)
- A4
- English
What the labour law requires on a payslip
Art. 231 of the Income Tax Act (所得税法) requires anyone paying salary to a resident in Japan to give the recipient a payment statement (支払明細書) showing the amount paid and the other matters set by Ministry of Finance ordinance. It can be provided electronically with the recipient's consent, but a paper copy must be given on request.
Separately, the Labour Standards Act (労働基準法) requires a wage ledger for each workplace, filled in at every payment without delay (Art. 108). It records name, sex, pay period, days and hours worked, overtime, holiday and night hours, each type of pay and any deductions made under Art. 24 (Enforcement Regulations Art. 54). Deductions from wages are allowed only where a law provides, or by written agreement with the majority union or employee representative (Art. 24).
Wage ledgers must be kept for five years (Art. 109), and a fine of up to JPY 300,000 applies to breaches of Arts 24 and 106 to 109 (Art. 120), although the retention period is read as three years for the time being under Supplementary Provision Art. 143.
Social contributions on each payslip
Health insurance for most small employers is run by Kyokai Kenpo (the Japan Health Insurance Association) at rates set per prefecture for FY2026: 9.85% in Tokyo, 9.44% in Okinawa, split equally between employer and employee. Workers aged 40 to 64 also pay nursing care insurance at 1.62%. From April 2026 coverage (paid from May) a child and child-rearing support levy of 0.23% is added. The top health grade is a monthly standard remuneration of JPY 1,390,000.
Employees' pension (厚生年金) is 18.300% of standard monthly remuneration, 9.150% each, with a top grade of JPY 650,000 a month. Employers alone pay the child-rearing contribution of 0.36% from 1 April 2026. Bonus premiums are capped at JPY 1.5 million per payment month for pension.
Employment insurance for FY2026 (1 April 2026 to 31 March 2027) in general business is 5/1,000 for the employee and 8.5/1,000 for the employer. Premiums are due to the Japan Pension Service on the last day of the following month, and the employer can deduct the previous month's premium from the current month's pay.