National Pension Premiums: Exemption and Deferral

This is an English translation of our Japanese article. Rules and figures may change; the Japanese version and official sources are authoritative.

Last updated: June 10, 2026 / The system details and amounts in this article are based on information published by the Japan Pension Service (as of June 2026). The source of each figure is stated with a link in the text.

The National Pension premium is ¥17,920 per month (fiscal 2026)[Japan Pension Service]. Sole proprietors, freelancers, students, and the unemployed pay it themselves, but if income is low the burden is not light. What matters is that "leaving it unpaid" and "applying for an exemption or deferral" lead to completely different results when you cannot pay. This article explains the mechanisms of the exemption, the payment deferral, and the student payment special exception, along with their impact on the pension amount and how to think about back-payment, with sources from the Japan Pension Service.

The basics for when you cannot pay

① The premium is ¥17,920 per month (fiscal 2026). Discounts are available for advance payment (lump-sum) and account transfer.
② When you cannot pay, apply for an exemption (full / three-quarters / half / one-quarter), a payment deferral (for those under 50), or the student payment special exception[Japan Pension Service].
③ Non-payment is the worst option: it is reflected neither in the pension amount nor in the eligibility, and you may be unable to receive the disability pension or the survivors' pension either. With an exemption, even a full exemption reflects one-half of the pension amount (the national treasury's share).
④ Amounts exempted or deferred can be paid back within 10 years, and paying them back brings the pension amount closer to the full amount. The full amount paid back in a given year qualifies for the social insurance premium deduction, saving tax as well.

Social insurance premiums

The difference between exemption, deferral, and the student exception

System	Eligibility	Counted toward the eligibility period	Reflection in the pension amount
Full exemption	Income at or below the threshold	Yes	1/2 reflected
Three-quarters exemption	Same (by tier)	Yes	5/8 reflected
Half exemption	Same	Yes	6/8 (3/4) reflected
One-quarter exemption	Same	Yes	7/8 reflected
Payment deferral	Under 50 with income at or below the threshold	Yes	Not reflected (does not increase unless you pay it back)
Student payment special exception	A student whose own income is at or below the threshold	Yes	Not reflected (same as above)
Non-payment (left unpaid)	—	No	Not reflected

There are two key points. (1) Every system counts toward the "eligibility period" (10 years), so you can avoid ending up unable to receive a pension. (2) Because the national treasury's share of an exemption is reflected in the pension amount, even a full exemption increases your future old-age basic pension by half. Non-payment offers neither benefit[Japan Pension Service].

Another risk of non-payment: the disability pension and the survivors' pension

Pensions are not only a system for old age. The "disability basic pension" for when a disability remains due to illness or injury, and the "survivors' basic pension" that a family receives upon death, cannot be received unless you meet the premium-payment requirement (such as having no non-payment in the most recent year). If your exemption or deferral has been approved, you can meet the payment requirement. "I can't pay, but I won't apply" is the most dangerous choice.

Should you pay it back? (within 10 years)

Premiums for periods of exemption, deferral, or the student exception can be paid later within 10 years (back-payment). From the third fiscal year onward, an add-on amount is applied to the premium at the time[Japan Pension Service].
The full amount paid back in a given year becomes a social insurance premium deduction, lowering income tax and residence tax. Paying back the student-exception amount in a year when your income has risen after getting a job is reasonable in terms of both the pension amount and tax saving.
Because the old-age basic pension is received for life, the design makes it easier to recover the cost of back-payment the longer you live. Decide based on your priorities against on-hand funds, iDeCo, and so on.

How to apply and systems worth knowing

Where to apply: the National Pension counter of your municipality, or a pension office. Electronic application (Mynaportal) is also possible. In principle an application is required each fiscal year (full exemption and payment deferral have a mechanism for continued application).
When you become unemployed: under the unemployment special exception, the review excludes your own income from the previous year. Apply together with the procedures at the time of leaving a job.
Pre- and post-natal exemption: the 4 months around childbirth (6 months for multiple births) are exempted by notification, and this period is treated as fully paid, so the pension amount does not decrease.
Additional pension: those with room to spare can increase their pension with an additional premium of ¥400 per month (designed to be recovered in 2 years).
How to pay: discounts for account transfer and advance payment. Cashless payment (smartphone payment, etc.) is also available. The full amount of premiums paid is a social insurance premium deduction.

FAQ

How much is the National Pension premium?

For fiscal 2026 it is ¥17,920 per month. The premium is reviewed each fiscal year by multiplying the statutory amount by the revision rate for prices and wages. Discounts are available with the early discount for account transfer and with advance payment for 6 months, 1 year, or 2 years.

What happens if I leave it unpaid?

It does not count toward the eligibility period and is not reflected in the pension amount, and on top of that you may become unable to meet the payment requirements for the disability basic pension and the survivors' basic pension. You may also become subject to demand notices and seizure of property. When you cannot pay, always apply for an exemption or deferral.

Summary

The National Pension premium is ¥17,510 a month (FY2025 (Reiwa 7)). If you cannot pay, apply for an exemption, a payment deferral or the special payment rule for students.
All of these count toward the 10-year eligibility period. Even a full exemption is reflected as 1/2 of the pension amount.
Leaving premiums unpaid may mean you fail the payment requirements for the basic disability pension and the basic survivors' pension.
Exempted or deferred amounts can be paid later within 10 years, and the full amount paid is deductible as social insurance premiums.
Apply at your municipal National Pension counter or a pension office. Under the unemployment special rule, your own previous-year income is excluded from the review.

Data sources

Premium amount (fiscal 2026, ¥17,920 per month): Japan Pension Service — How much is the National Pension premium (in Japanese)
Exemption and payment deferral systems (categories, reflection in the pension amount, 10-year back-payment): Japan Pension Service — National Pension premium exemption system and payment deferral system (in Japanese)

* This article is general information, not individual advice. Please confirm the income thresholds for exemptions and the details of procedures with the Japan Pension Service or your municipality's counter.