What the support levy is
Organizing why it was introduced and what changed.
BasicsWho pays and how much
The burden by category: employees, sole proprietors, and National Health Insurance members.
Who is coveredHow it is collected
Explaining the mechanism of payroll deduction and the add-on to insurance premiums.
MechanismWhat it is used for
The three pillars: expanded child allowance, childcare leave benefits, and expanded childcare.
Use of fundsPoints to note and common misunderstandings
Do you pay even without children? How to check your payslip.
CautionWhat the Child and Childcare Support Levy is
From the May 2026 salary, a new item was added to the payslips of many employees. That is the "Child and Childcare Support Levy." It is a new collection scheme created as a funding source for countermeasures against the declining birthrate, and it is collected each month by being added on top of health insurance premiums.
It was created under the "Act to Partially Amend the Child and Childcare Support Act and Other Acts," enacted in 2024. As a funding source for the government's "Children's Future Strategy," and based on the idea that society as a whole should support child-rearing, collection began from April 2026[Children and Families Agency (in Japanese)].
Difference from health insurance premiums
The Child and Childcare Support Levy is not an independent new tax; it is a mechanism collected by being added on top of medical insurance (health insurance, National Health Insurance, and the medical care system for the elderly aged 75 and over) premiums. On payslips it is often shown separately from health insurance premiums as "Child and Childcare Support Levy" or "Childcare Support Levy," but the wording differs by insurer.
Employees split the cost with their employer (the company and the individual each bear half). Only the individual's share is deducted from salary.
The support levy rate for FY2026 is 0.23% (the total is standard monthly remuneration × 0.23%). Because employees split it with the employer, the individual's share is about 0.115% (half of that) as a guide. The rate will be raised in stages toward the full amount in FY2028.
The schedule for the phased increase
| Fiscal year | Support levy rate (guide for the total) | Overall collection scale |
|---|---|---|
| FY2026 (start) | 0.23% (the individual pays about 0.115% after the split) | On the scale of about ¥600 billion |
| FY2027 | About 0.33% | On the scale of about ¥800 billion |
| FY2028 (full amount) | About 0.40% | On the scale of about ¥1 trillion |
* The support levy rate is a guide for the total (employer and employee combined). The employee's own share is half of this. The rate and scale differ by the insurer you belong to and by fiscal year. The government explains that at the full amount it is "on average about ¥450 per month per insured person," but the actual burden varies with income.
Who pays and how much
The Child and Childcare Support Levy is borne by everyone enrolled in medical insurance, whether or not they have children. The amount changes according to income (standard monthly remuneration and taxable income), and the support levy rate also differs by the insurer you belong to.
Guide to the burden by salary (FY2026, employee enrolled in Kyokai Kenpo)
| Standard monthly remuneration (salary guide) | Monthly burden (individual's share) | Employer's share | Annual total (individual's burden) |
|---|---|---|---|
| ¥200,000 (annual income about ¥2.4 million) | About ¥230 | About ¥230 | About ¥2,760 |
| ¥300,000 (annual income about ¥3.6 million) | About ¥345 | About ¥345 | About ¥4,140 |
| ¥400,000 (annual income about ¥4.8 million) | About ¥460 | About ¥460 | About ¥5,520 |
| ¥600,000 (annual income about ¥7.2 million) | About ¥690 | About ¥690 | About ¥8,280 |
| ¥800,000 (annual income about ¥9.6 million) | About ¥920 | About ¥920 | About ¥11,040 |
* This is a guide estimated using the FY2026 individual burden rate of about 0.115% (the employer-employee split of the total 0.23%). The actual support levy rate differs by insurer (Kyokai Kenpo, union-run health insurance, etc.). Please check your payslip or notice.
How it is collected
Employees: a new item is added to the payslip
From the payslip for May 2026 (April's salary), it is shown as a deduction item separate from health insurance premiums. The wording differs by insurer and by a company's payroll system, but "Child and Childcare Support Levy" or "Childcare Support Levy" is common.
In many cases the existing health insurance premium amount does not change, and the support levy is added as an independent item.
Some insurers collect it lumped in with the health insurance premium, so on the payslip it may appear as an increase in the health insurance premium.
Sole proprietors and freelancers: added on top of National Health Insurance
For sole proprietors and freelancers enrolled in National Health Insurance (NHI), the support levy portion is included in and notified with the NHI premium notice. It is not a payroll deduction; the amount can be checked on the "National Health Insurance Premium (Tax) Determination Notice" that arrives around June to July each year.
While employees split it with the employer and the company bears half, sole proprietors and freelancers bear the full amount themselves. Compared at the same income level, the effective burden is larger for sole proprietors. This is the same structure as other social insurance premiums such as health insurance and pension.
Aged 75 and over: pension deduction or account transfer
Those aged 75 and over enrolled in the medical care system for the elderly are charged by having it added on top of those premiums. Those subject to special collection (deduction) from a pension have it taken from their pension amount, and those on account transfer have it withdrawn from their account.
What it is used for
The support levy collected is used as a funding source for countermeasures against the declining birthrate based on the "Children's Future Strategy." Specifically, the following three pillars are central.
The government initially explained that "there is no effective additional burden." This is based on the idea that, in exchange for introducing the support levy, it can offset it by reducing and streamlining spending from public funds (taxes) on declining-birthrate measures by roughly the same amount in stages by FY2028. However, the amount actually deducted from an individual's payslip has certainly increased, and there is much criticism of the "effectively zero" explanation.
Points to note and common misunderstandings
1. You pay even without children
The Child and Childcare Support Levy applies to all medical insurance members, including single people without children, DINKs, and the elderly. Because it is a system based on the idea that society as a whole supports child-rearing, whether or not you are raising children is not a requirement for exemption.
2. How you read your payslip changes
The display has changed from the payment for May 2026 (April's salary). Even if the health insurance premium amount appears to have increased, in some cases the support levy portion is included, and in others it is shown as an independent item. Check the deductions column of your payslip again.
3. Sole proprietors check via the NHI notice
Freelancers and sole proprietors can check the support levy portion on the NHI premium determination notice that arrives around June to July. The amount should have changed from the FY2026 portion. It also affects the calculation of the social insurance premium deduction in your tax return (the full amount can be deducted as a social insurance premium deduction).
4. It qualifies for the social insurance premium deduction
Because the Child and Childcare Support Levy is treated as a social insurance premium, it qualifies for the social insurance premium deduction in the year-end adjustment and in a tax return. For employees, it is deducted automatically in the year-end adjustment. Sole proprietors should enter it in the social insurance premium deduction column of their tax return[National Tax Agency No.1130 (in Japanese)].
1. Check whether the deductions column of your payslip has "Child and Childcare Support Levy" or a similar entry.
2. NHI members should compare the amount on the premium determination notice arriving this June to July with last year's.
3. At the time of the year-end adjustment or tax return, confirm that it is included in the total of social insurance premiums.
FAQ
From when and how much is deducted?
Collection starts from the April 2026 premium (for most, the salary paid in May). The FY2026 rate is a total of 0.23%, and an employee's own burden is the split of that (about 0.115%). As a guide, about ¥384 a month at an annual income of ¥4 million, and about ¥767 a month at ¥8 million.
Do you pay even without children?
Yes. It applies to everyone enrolled in medical insurance, regardless of whether they have children. It is positioned as a system in which society as a whole supports child-rearing.
Is it also deducted from bonuses?
Yes. The rate is applied to the standard bonus amount, and for employees half of that is the individual's burden.
Does it qualify for the social insurance premium deduction?
Yes. It is treated as a social insurance premium and qualifies for the social insurance premium deduction in the year-end adjustment and in a tax return. For employees, it is reflected automatically in the year-end adjustment.
Sources and official information
This article is based on the following official information. The system may be amended. Please check the latest information on each official site.
- Children and Families Agency — About the Child and Childcare Support Levy system (in Japanese)
- Cabinet Secretariat — Children's Future Strategy (in Japanese)
- National Tax Agency — No.1130 Social insurance premium deduction (in Japanese)
- Japan Health Insurance Association (Kyokai Kenpo) (in Japanese)
* The content of this article is intended to provide information and is not tax or legal advice. The support levy rate and burden amount differ by fiscal year and insurer. Please check the latest information on each official site.