This is a translation of the Japanese original. The Japanese version is authoritative; figures follow Japanese tax law.
The health insurance and employees' pension premiums on your payslip are not worked out from your monthly pay itself, but from a 32-step grade called the "standard monthly remuneration" multiplied by the premium rate. Monthly pay of 300,000 yen puts you in grade 19 (300,000 yen); 450,000 yen puts you in grade 25 (440,000 yen). That grade decides more than the premiums: it also sets the size of your future employees' pension and the daily amount of sickness allowance and maternity allowance, so knowing your own grade suddenly makes the whole system easier to read. This article sets out the grade table (with employee-side amounts for Tokyo, fiscal 2026), four ways to work your grade back out of your payslip, the four points at which the grade changes, and what counts as remuneration and what does not, all from Japan Pension Service materials.
The short answer: 32 grades (88,000 yen to 650,000 yen). The grade table and the employee's share
| Grade | Standard monthly remuneration | Monthly remuneration range | Health insurance (employee) | Long-term care insurance (employee, ages 40–64) | Employees' pension (employee) |
|---|---|---|---|---|---|
| 1 | 88,000 yen | Under 93,000 yen | 4,334 yen | 713 yen | 8,052 yen |
| 2 | 98,000 yen | 93,000–101,000 yen | 4,826 yen | 794 yen | 8,967 yen |
| 3 | 104,000 yen | 101,000–107,000 yen | 5,122 yen | 842 yen | 9,516 yen |
| 4 | 110,000 yen | 107,000–114,000 yen | 5,417 yen | 891 yen | 10,065 yen |
| 5 | 118,000 yen | 114,000–122,000 yen | 5,811 yen | 956 yen | 10,797 yen |
| 6 | 126,000 yen | 122,000–130,000 yen | 6,205 yen | 1,021 yen | 11,529 yen |
| 7 | 134,000 yen | 130,000–138,000 yen | 6,599 yen | 1,085 yen | 12,261 yen |
| 8 | 142,000 yen | 138,000–146,000 yen | 6,993 yen | 1,150 yen | 12,993 yen |
| 9 | 150,000 yen | 146,000–155,000 yen | 7,387 yen | 1,215 yen | 13,725 yen |
| 10 | 160,000 yen | 155,000–165,000 yen | 7,880 yen | 1,296 yen | 14,640 yen |
| 11 | 170,000 yen | 165,000–175,000 yen | 8,372 yen | 1,377 yen | 15,555 yen |
| 12 | 180,000 yen | 175,000–185,000 yen | 8,865 yen | 1,458 yen | 16,470 yen |
| 13 | 190,000 yen | 185,000–195,000 yen | 9,357 yen | 1,539 yen | 17,385 yen |
| 14 | 200,000 yen | 195,000–210,000 yen | 9,850 yen | 1,620 yen | 18,300 yen |
| 15 | 220,000 yen | 210,000–230,000 yen | 10,835 yen | 1,782 yen | 20,130 yen |
| 16 | 240,000 yen | 230,000–250,000 yen | 11,820 yen | 1,944 yen | 21,960 yen |
| 17 | 260,000 yen | 250,000–270,000 yen | 12,805 yen | 2,106 yen | 23,790 yen |
| 18 | 280,000 yen | 270,000–290,000 yen | 13,790 yen | 2,268 yen | 25,620 yen |
| 19 | 300,000 yen | 290,000–310,000 yen | 14,775 yen | 2,430 yen | 27,450 yen |
| 20 | 320,000 yen | 310,000–330,000 yen | 15,760 yen | 2,592 yen | 29,280 yen |
| 21 | 340,000 yen | 330,000–350,000 yen | 16,745 yen | 2,754 yen | 31,110 yen |
| 22 | 360,000 yen | 350,000–370,000 yen | 17,730 yen | 2,916 yen | 32,940 yen |
| 23 | 380,000 yen | 370,000–395,000 yen | 18,715 yen | 3,078 yen | 34,770 yen |
| 24 | 410,000 yen | 395,000–425,000 yen | 20,192 yen | 3,321 yen | 37,515 yen |
| 25 | 440,000 yen | 425,000–455,000 yen | 21,670 yen | 3,564 yen | 40,260 yen |
| 26 | 470,000 yen | 455,000–485,000 yen | 23,147 yen | 3,807 yen | 43,005 yen |
| 27 | 500,000 yen | 485,000–515,000 yen | 24,625 yen | 4,050 yen | 45,750 yen |
| 28 | 530,000 yen | 515,000–545,000 yen | 26,102 yen | 4,293 yen | 48,495 yen |
| 29 | 560,000 yen | 545,000–575,000 yen | 27,580 yen | 4,536 yen | 51,240 yen |
| 30 | 590,000 yen | 575,000–605,000 yen | 29,057 yen | 4,779 yen | 53,985 yen |
| 31 | 620,000 yen | 605,000–635,000 yen | 30,535 yen | 5,022 yen | 56,730 yen |
| 32 | 650,000 yen | 635,000 yen and above | 32,012 yen | 5,265 yen | 59,475 yen |
Note: these are the employees' pension grades (grades 1 to 32). Health insurance has grades above and below this range, from grade 1 at 58,000 yen to grade 50 at 1.39 million yen. The employee's share is half of the fiscal 2026 rates for the Tokyo branch of the Japan Health Insurance Association (health insurance 9.85%, long-term care 1.62%) and the employees' pension rate of 18.3%; the child-care support levy (0.23%, also split in half) is charged separately. Fractions of 50 sen or less are dropped and more than 50 sen is rounded up[Japan Health Insurance Association][Japan Pension Service].
The employees' pension is capped at grade 32, 650,000 yen, so even on monthly pay of 1 million yen the premium stays at 59,475 yen. That cap rises to 680,000 yen in September 2027, 710,000 yen in September 2028 and 750,000 yen in September 2029[MHLW].
Four ways to find your grade: health insurance premium divided by 4.925% is the fastest
- Work it back from the health insurance premium on your payslip. Your share of the health insurance premium divided by (the health insurance rate divided by 2) is your standard monthly remuneration. For the Tokyo branch of the Japan Health Insurance Association, divide by 4.925%. A health insurance premium of 14,775 yen means 300,000 yen. Dividing the employees' pension premium by 9.15% gives the same answer (up to the 650,000 yen cap).
- Look at the "notice of standard monthly remuneration". It is sent from the pension office to your employer every autumn (after the annual determination) and on each interim revision, and the employer passes it on to you. It is often handed out together with the payslip.
- Check it on Nenkin Net. Log in to Mynaportal or Nenkin Net and you can see the full history of your standard monthly remuneration and standard bonus amount month by month. The records from before you changed jobs are still there.
- Ask your general affairs or HR department. They keep copies of the annual remuneration report and the notification of change in remuneration.
The annual pension statement (nenkin teiki-bin) also shows your recent standard monthly remuneration month by month (the most recent year for those under 50, the whole period at milestone ages). If your grade is far out of line with your actual monthly pay, the cause is either overtime worked in April to June or an interim revision after a pay rise (see how April to June overtime raises your social insurance premiums for a year).
What the grade decides: not just premiums, but the pension, sickness allowance and maternity allowance
| What is decided | Formula | Example at the 300,000 yen grade | Example at the 360,000 yen grade |
|---|---|---|---|
| Health insurance premium (employee, monthly) | Standard monthly remuneration × 9.85% ÷ 2 (Tokyo) | 14,775 yen | 17,730 yen |
| Employees' pension premium (employee, monthly) | Standard monthly remuneration × 18.3% ÷ 2 | 27,450 yen | 32,940 yen |
| Old-age employees' pension (per year of coverage, annual amount) | Standard remuneration × 5.481 / 1,000 × 12 | 19,732 yen | 23,678 yen |
| Sickness allowance and maternity allowance (daily amount) | Average standard monthly remuneration over the last 12 months ÷ 30 × 2/3 | 6,667 yen | 8,000 yen |
| Childcare leave benefit | Calculated from the "daily wage" under employment insurance (standard monthly remuneration is not used) | — | — |
The daily amount of sickness allowance and maternity allowance is "the average of the standard monthly remuneration for each of the 12 months up to the day benefits start, divided by 30, times two-thirds"[Japan Health Insurance Association]. A low grade over the year before maternity leave means a smaller allowance, so anyone starting maternity leave after shorter hours or a pay cut feels the effect. For details see how much sickness allowance is and how long it lasts and the money available for childbirth and childcare. The childcare leave benefit is an employment insurance scheme, so it is based on the wages of the six months before the leave, not on the standard monthly remuneration.
The four points at which your grade changes
| Occasion | When | How it is set | When it starts to apply |
|---|---|---|---|
| Determination on enrollment | When you join a company | The expected monthly pay at the time you join (including expected overtime) | From the month you join until the next annual determination (for those joining in June or later, until August of the following year) |
| Annual determination | Every July (annual remuneration report) | The average of the pay paid in April to June (months with 17 or more base days of payment) | From the September premium to the August premium of the following year |
| Interim revision | When fixed pay changes and the grade moves by two or more | The three-month average from the month of the change | From the fourth month counting from the month of the change |
| Revision after maternity leave or childcare leave | When pay falls after returning to work, for example on shorter hours | The three-month average after returning (a one-grade difference is enough, on the employee's own application) | From the fourth month counting from the month of return |
An interim revision is triggered by a "change in fixed wages", so it does not happen when only overtime pay goes up or down[Japan Pension Service, interim revision]. For someone returning from childcare leave on shorter hours, the "two or more grades" condition for an interim revision is relaxed, and a one-grade difference is enough to bring the grade down on the employee's own application. A lower grade means lower premiums but also a lower pension, so while you are raising a child under three you can apply for the child-rearing period special measure, which lets you pay premiums on the lowered grade while your pension is still calculated on the grade you had before it fell[Japan Pension Service, child-rearing period special measure].
What counts as "remuneration" and what does not
Counted (included in the standard monthly remuneration)
- Base pay, position allowance, family allowance, housing allowance
- Overtime pay, late-night pay, holiday work pay
- Commuting allowance (included even though it is tax-exempt; a commuter pass provided in kind is spread over the months it covers)
- Bonuses paid four or more times a year (spread over the months and counted as remuneration)
- In-kind remuneration such as meals and company housing (converted at the values set for each prefecture)
Not counted
- Bonuses paid three or fewer times a year (premiums are charged separately on the standard bonus amount; the cap is 1.5 million yen per payment for the employees' pension and 5.73 million yen per fiscal year for health insurance)
- Reimbursement of actual costs such as travel expenses and entertainment expenses
- One-off payments such as wedding gifts, condolence money and celebratory bonuses
- Retirement allowances
- Sickness allowance and maternity allowance (insurance benefits)
Bonuses are not put into a grade: the same rates are applied to the "standard bonus amount" (rounded down to the nearest 1,000 yen). Take-home pay from a bonus has worked examples. For what it all adds up to across your annual income, see how much social insurance costs by annual income, and for reading your payslip, how to read a payslip.
Frequently asked questions
Why is the grade different for health insurance and for the employees' pension?
Because the number of steps differs, even for the same standard monthly remuneration: health insurance runs from grade 1 at 58,000 yen to grade 50 at 1.39 million yen, while the employees' pension runs from grade 1 at 88,000 yen to grade 32 at 650,000 yen. Monthly pay of 300,000 yen is health insurance grade 22 and employees' pension grade 19, and in both cases the standard monthly remuneration is 300,000 yen.
I changed jobs and my monthly pay fell, but the premium is still at the level of my old job.
A fresh determination on enrollment is made at the new employer, so the grade is set again on the expected monthly pay at the time you join. A grade is never carried over from a previous job. Check it by dividing the health insurance premium on your payslip by 4.925% (Tokyo), and if it does not match, check the notification your employer filed.
Summary
- Health insurance and employees' pension premiums are determined by applying a rate to one of 32 pension grade brackets (ranging from ¥88,000 to ¥650,000).
- The fastest way to find your own grade is to divide the health insurance premium on your pay slip by 4.925% (Kyokai Kenpo Tokyo rate). You can also check your history on the Nenkin Net portal.
- The grade determines not only premiums but also the daily amount of the old-age employees' pension and sickness/childbirth allowances.
- Grades are reset at four points: when joining a company, through the annual regular determination, via an off-cycle revision when fixed pay changes, and upon returning from childcare leave or similar leave.
- Commuting allowances and overtime pay are included in remuneration, while bonuses paid three times a year or fewer are subject to premiums separately as the standard bonus amount.
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Reference links (sources)
This article is based on the following materials. Health insurance rates differ by insurer and by prefecture.
Note: this article is general information. The employee-side amounts in the grade table are a guide for Tokyo under the Japan Health Insurance Association; if your company has its own health insurance society, use that society's rates.