This is a translation of the Japanese original. The Japanese version is authoritative; figures follow Japanese tax law.
On a monthly salary of ¥300,000, childcare leave benefits (育児休業給付金) pay ¥201,000 a month for the first 180 days, and ¥150,000 a month from day 181. Only the first 28 days carry a 13% top-up, which brings those 28 days to ¥224,000. The ceiling is ¥332,454 a month in the 67% phase and ¥248,100 in the 50% phase (the figures for 1 August 2026 to 31 July 2027). Once monthly pay passes ¥496,200, the benefit is the same however much you earn. Bonuses are left out of the calculation, so anyone whose pay leans on bonuses receives less than expected. Start by lining up your last six pay slips and dividing the total wages by 180.
The short answer: on ¥300,000 a month the 67% phase pays ¥201,000, and ¥150,000 from day 181
| Monthly pay (gross) | Daily wage base | 67% phase (30 days) | 50% phase (30 days) | 13% top-up (28 days) |
|---|---|---|---|---|
| ¥200,000 | ¥6,666 | ¥134,000 | ¥100,000 | ¥24,267 |
| ¥250,000 | ¥8,333 | ¥167,500 | ¥125,000 | ¥30,333 |
| ¥300,000 | ¥10,000 | ¥201,000 | ¥150,000 | ¥36,400 |
| ¥400,000 | ¥13,333 | ¥268,000 | ¥200,000 | ¥48,533 |
| ¥500,000 | ¥16,540 (ceiling) | ¥332,454 (ceiling) | ¥248,100 (ceiling) | ¥60,205 (ceiling) |
* This site's rough figures, assuming pay is level for 12 months and there is no bonus. The ¥300,000 row matches the worked example published by the Ministry of Health, Labour and Welfare (MHLW)[MHLW childcare leave benefit leaflet, p.16].
The ceiling is revised every 1 August. From 1 August 2026 it is ¥332,454 in the 67% phase and ¥248,100 in the 50% phase[MHLW, change to the benefit ceiling]. These amounts hold until 31 July 2027.
The 13% top-up is a separate benefit called the post-birth leave support benefit (出生後休業支援給付金), and it ends after 28 days. Both parents must take at least 14 days of leave. There is more in the post-birth leave support benefit: full take-home pay for 28 days only.
The amount is the daily wage base times the days times the rate, and bonuses are not in it
Daily wage base at the start of leave x days covered x 67%
From day 181 the rate is 50%. The days covered are 30 as a rule, except in the final month, which runs to the last day of leave.
The part that trips people up is the daily wage base at the start of leave. It is the total wages of the six months before the leave began (for mothers, before maternity leave) divided by 180, and bonuses are not included. The larger the share of your pay that comes as a bonus, the further the benefit falls below 67% of your annual income.
- Daily wage base: ceiling ¥16,540 (¥496,200 a month); floor ¥3,203 (¥96,090 a month)
- Childcare leave benefit for 30 days: ceiling ¥332,454 in the 67% phase and ¥248,100 in the 50% phase; floor ¥64,380 and ¥48,045
- Ceiling for post-birth paternity leave (産後パパ育休) ¥310,290, and for the top-up ¥60,205 (both for 28 days; only the childcare leave benefit is quoted for 30 days)
Above ¥496,200 a month the benefit stops at the ceiling. Even on gross pay of ¥520,000, the 67% phase pays ¥332,454, an effective rate of 63.9% (this site's estimate).
67% turns into 50% on day 181, and the 28 days of post-birth paternity leave count towards the 180
The 67% rate runs for 180 days in total, and from day 181 it is 50%[Employment Insurance Act, art. 61-7 para. 6]. On ¥300,000 a month that is a drop from ¥201,000 to ¥150,000 a month, a step of ¥51,000. Fathers are the ones who miss it: the days of post-birth paternity leave (産後パパ育休, formally leave at the time of birth) also count towards those 180 days.
- Daily wage base ¥13,333. The benefit for the 28 days of post-birth paternity leave is ¥250,133, and the 13% top-up ¥48,533
- The 28 days come to ¥298,666. After that, 67% lasts only 152 days (180 minus 28)
Where a mother moves straight from maternity leave into childcare leave, the start date is day 58 counting from the date of birth. The 67% phase ends 180 days later.
"Full take-home pay" means take-home pay after resident tax has come out
The MHLW explains that 67% plus 13%, or 80%, amounts to "about the same as full take-home pay". That is because health insurance and employees' pension contributions are waived during childcare leave, and the benefit is tax free[MHLW, same leaflet, p.1]. The legal basis is the Employment Insurance Act, which applies article 12 on the prohibition of public charges[Employment Insurance Act, art. 61-6 para. 5].
That "full" figure, though, compares against take-home pay after both income tax and resident tax. Set against monthly pay with only social insurance taken out, it is 93.2% (this site's estimate).
| Monthly pay | Social insurance (employee share) | Pay after social insurance | Benefit in the 67% phase | Benefit as a share |
|---|---|---|---|---|
| ¥300,000 | ¥42,570 | ¥257,430 | ¥201,000 | 78.1% |
| ¥500,000 | ¥70,950 | ¥429,050 | ¥332,454 | 77.5% |
* This site's estimate at the Tokyo rate for the Japan Health Insurance Association, using the 14.19% employee share for someone under 40[Japan Health Insurance Association, fiscal 2026 rates]. Income tax and resident tax are left out, as they turn on annual income and dependents.
The gap is resident tax. It is charged in the following fiscal year on the previous year's income, so you keep paying it through childcare leave.
What is waived is the monthly contribution, and the contribution on a bonus where the conditions are met. A month counts for the monthly waiver if it includes the last day of the month, or if you took 14 days or more of leave in the month the leave started[Japan Pension Service, waiver of contributions during childcare leave]. The dividing lines are set out in the conditions for waiving social insurance contributions during childcare leave.
The benefit falls when the employer pays wages; 10 days of work is the line for no benefit at all, not a reduction
"Work during childcare leave and the benefit goes down" mixes up two separate rules. What reduces the amount is the wages actually paid. What stops the benefit is the number of days and hours worked.
Ways of working that keep the full amount
- Work on 10 days or fewer in the month (80 hours or fewer if more than 10 days)
- Wages at 13% or less of the daily wage base times the days of leave (¥39,000 on pay of ¥300,000)
- In the final month, at least one day of leave with no work at all
Ways of working that cut or cancel it
- Wages above 13% and under 80% - the benefit falls to 80% minus the wages
- Wages at 80% or more - nothing is paid, and the top-up goes too
- 11 days or more and 81 hours or more - nothing is paid for that month
Past 13%, working more does not raise your take-home pay. These are the MHLW's worked figures.
| Wages paid by the employer | Childcare leave benefit | 13% top-up | Total |
|---|---|---|---|
| ¥0 | ¥201,000 | ¥36,400 | ¥237,400 |
| ¥39,000 (13%) | ¥201,000 | ¥36,400 | ¥276,400 |
| ¥240,000 (80%) | ¥0 | ¥0 | ¥240,000 |
Source: wage amounts applied to the MHLW's worked example[MHLW, same leaflet, p.16]. From day 181 the 13% line becomes 30% (¥90,000).
The dangerous line is 80%. One yen over it and the benefit is zero, and the ¥36,400 top-up disappears as well.
The money arrives later than you think: the first claim is due four months after leave begins
There is no fixed payment date. The employer files the claim, Hello Work (ハローワーク, the public employment security office) decides it, and payment follows.
- The employer confirms eligibility and files the first claim. The deadline is the last day of the month containing the day four months after leave began (30 November for leave that started on 10 July).
- The first claim covers two benefit periods together as a rule. You can ask to file for a single period instead.
- After that, claims run every two months. The deadline is printed on the notice specifying the next claim date.
- Payment lands about a week after the decision. It shifts with the timing of the decision.
Source: the MHLW and Hello Work leaflet[MHLW, same leaflet, pp.18-20].
The first payment can land four to five months after leave begins. The design is for the maternity allowance to bridge the period just after birth. The order in which each payment arrives is set out on a timeline in the money you can get for childbirth and childcare.
Drawing the benefit past the child's first birthday: the extension conditions grew in April 2025
If there is a reason such as no place at a nursery, the benefit can be extended to 18 months and then to two years. The requirements grew in April 2025, however. It must be accepted that you are seeking childcare in order to return to work promptly[MHLW, same leaflet, pp.32-33]. Forget to apply, or miss the municipality's deadline, and there is no extension.
- The nursery application must be dated on or before the day the child turns one (or 18 months)
- The places you apply to must not be, without good reason, only nurseries 30 minutes or more away one way
- The form must not say that you do not want a place, or that you want an extension
- The date of issue of the rejection notice must be on or after two months before the day after the first birthday (three months for an April start)
Papa-Mama Childcare Leave Plus, for couples who both take leave, only stretches the outer limit to 14 months. The maximum one parent can draw is still one year.
The paperwork changed on 1 August 2026 too. For post-birth paternity leave, the wages to be declared are now the wages with a payment date inside the leave period. A copy of the maternal and child health handbook can be used to confirm a spouse when a mother claims the top-up[MHLW, revision of claim procedures][Tokyo Labour Bureau notice].
If you go back to shorter hours, there is the childcare shorter-hours working benefit. Start by working out your daily wage base, and write the day the 67% phase ends on your calendar.
Summary
- For a monthly salary of ¥300,000, the first 180 days pay ¥201,000 a month, and from day 181 onward it's ¥150,000 a month.
- Only the first 28 days carry a 13% bonus, totaling ¥224,000 for those 28 days. The condition is that both spouses each take at least 14 days of leave.
- The cap is ¥332,454 a month during the 67% period and ¥248,100 a month during the 50% period (August 1, 2026 to July 31, 2027). Bonuses are not included in the calculation.
- If wages from the company reach 80% or more, the benefit is not paid and the bonus disappears too. The first application deadline is 4 months after the start of childcare leave.
- First, divide the total wages of the most recent 6 months by 180, then mark the date the 67% period ends on a calendar.
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Sources
- MHLW and Hello Work, "Childcare leave benefits: content and claim procedures" (revised 1 August 2026) - the formula, ceilings, wage adjustments, claim deadlines, extensions
- MHLW, "The benefit ceiling changes from 1 August 2026"
- MHLW, "We are revising the claim procedures for childcare leave benefits" - from 1 August 2026
- Tokyo Labour Bureau, notice on the revision of claim procedures
- e-Gov law search, Employment Insurance Act - article 61-7 paragraph 6 (the rate) and article 61-6 paragraph 5 (tax free)
- Japan Pension Service, "Procedures on taking or extending childcare leave"
- Japan Health Insurance Association, "Contribution rates for fiscal 2026"
* The table and the take-home comparison are rough figures from this site, applying the MHLW formula and the Japan Health Insurance Association rates. Check your own amounts with your employer or Hello Work.