Summer vacation is the season when "spot work" (gig shifts via apps such as Timee and Mercari Hallo) is used more than at any other time of year. Yet the internet is flooded with incorrect explanations claiming "Timee earnings are miscellaneous income, so you don't need to file if they stay under 200,000 yen a year." In fact, most work through Timee and similar apps is under an employment contract with the workplace — meaning employment (salary) income — and the tax rules are completely different. This article organizes spot-work taxes by "type of contract," and explains the student's own tax threshold (1.78 million yen from tax year 2026), the effect on a parent's dependent status (full deduction up to 1.5 million yen for university-age students), and how to get withheld income tax back through a refund claim, all based on primary sources.
The big premise: taxes are determined by the "type of contract," not the app
Even for the same kind of gig work, the tax treatment splits depending on whether the working arrangement is "employment" or "outsourcing (independent contract)."
| Type | Typical examples | Income category | Main tax rules |
|---|---|---|---|
| Employment contract type | Timee, Mercari Hallo, Sharefull, etc. (direct employment with the workplace) | Employment income | The employment income deduction (minimum 650,000 yen) applies. Daily wages may have tax withheld under "Column C (hei-ran)." The "200,000-yen miscellaneous income rule" does not apply |
| Outsourcing type | Food delivery, crowdsourcing gigs, etc. | Miscellaneous income (or business income) | Calculated as revenue minus expenses. For someone with a salaried main job, no income tax return is required if this side income is 200,000 yen or less (a separate resident tax filing is still needed) |
Telling them apart is simple: if the job listing or app says "employment contract" or "wages/salary," it is the employment type; if it says "outsourcing" or "remuneration/fee," it is the contract type. In Timee, you can check the wages per workplace in the app's statements. If you mix them up and assume "under 200,000 yen so I'm fine," you can end up with unfiled resident tax or a mistaken dependent-status judgment.
The 9,300-yen-per-day line: withholding under "Column C"
Because spot-work wages are often daily-paid and one-off, a special rule called "Column C (hei-ran)" of the daily wage withholding tax table is used.
- Daily wage under 9,300 yen: no income tax is withheld (the full amount is paid to you)
- Daily wage of 9,300 yen or more: income tax is withheld according to the portion above the line
- Tax withheld under Column C is not covered by year-end adjustment. In other words, a great many people simply leave that money withheld and never get it back
Withholding slips (gensen choshu hyo) are issued by each workplace, not by "Timee." Timee is a matching platform; the payer of your wages is each employer company. The withholding slips used for a tax return (refund claim) are issued in each workplace's name, and you can request them through the app's support. Keeping a note of your workplaces and amounts from the summer onward will make things much easier later.
The student's own tax threshold: zero income tax up to 1.78 million yen for tax year 2026
The "annual income walls" have shifted significantly over the past two years. For the student's own taxes, think in terms of these lines.
| Line | What happens |
|---|---|
| Annual income of roughly 1,000,000 yen (varies by municipality) | The rough point where resident tax starts to apply. Minors are exempt from resident tax up to 1,350,000 yen of income |
| Annual income 1,600,000 yen (tax year 2025) → 1,780,000 yen (from tax year 2026) | Up to this point, zero income tax. This tax-free minimum comes from the raised basic deduction (with an extra add-on for annual income of 6,650,000 yen or less) plus the 650,000-yen employment income deduction |
In other words, even if you earn intensively over summer vacation, as long as your annual total stays within this range, you owe no income tax. Even so, if tax was withheld under Column C, you are in an "overpaid" state, and you can get it back through the refund claim described below. For the full picture of the income walls, see our guide to the annual income walls as well.
Effect on the parent's dependent status: full deduction up to 1.5 million yen for university-age students; 1.3 million yen for health insurance
With student part-time work, the scariest part is not the student's own taxes but the increased burden on the parent's side. The 2025 reform substantially relaxed the lines for the university-age bracket.
| Category | Child's annual income line | Treatment on the parent's side |
|---|---|---|
| High school age, etc. (16-18) | 1,230,000 yen or less | The 380,000-yen dependent deduction is available |
| University-age bracket (19-22) | 1,500,000 yen or less | The special deduction for specified relatives keeps the full 630,000 yen (at 1,230,000 yen or less, the conventional specified dependent deduction applies) |
| Over 1,500,000 yen up to 1,880,000 yen | The deduction shrinks in stages (zero above 1,880,000 yen) | |
| Health insurance dependent status (all ages) | Under 1,300,000 yen | Above this, the child leaves the parent's health insurance as a dependent and must enroll in National Health Insurance or similar (premiums become the child's own burden) |
In practice, the "1.3 million yen health insurance wall" comes first: the tax walls were relaxed to 1.5-1.88 million yen, but the 1.3 million yen threshold for health insurance dependent status has not changed. If a university student works remembering only "1.5 million yen is fine," they may first fall out of the parent's health insurance coverage, incur National Health Insurance premiums, and end up with less take-home pay. Also note that the judgment combines earnings across multiple Timee jobs and regular part-time work. For details, see student part-time work and a parent's dependent status.
Money you can get back: tax withheld under Column C mostly comes back via a refund claim
This is the "money you can receive" point of spot-work taxes.
Example: a university student who worked 25 days over summer vacation at 11,000 yen per day (annual total including other income at or below 1,600,000 yen)
- Summer earnings: 275,000 yen. Since the daily wage is 9,300 yen or more, income tax is withheld under Column C for each shift
- If the annual total stays at or below the tax-free minimum, the income tax actually owed is 0 yen
- → As a rule, the withheld tax comes back in full if you file a refund claim the following year
- A refund claim can be filed any time for 5 years starting January 1 of the following year (you are not bound by the February-March filing deadline)
- It can be completed on a smartphone with e-Tax and a My Number Card. Prepare the withholding slip from each workplace (or salary data via Mynaportal linkage)
- The procedure follows the same steps as our guide to filing a tax return for side jobs
Conversely, if you have outsourcing-type income, you need to calculate it as miscellaneous income separately from wages and determine whether filing is required. The logic is the same as for flea-market app and point-earning income, so see taxes on point-earning activities and flea-market apps.
What to do today
What to do today
- Open the earnings history in your spot-work app and write down this year's total and whether any shifts had "tax withheld" (combine earnings from all apps and jobs)
- Share the "how much to earn" line with your parents (1,230,000 yen for high schoolers, 1,500,000 yen for university students, 1,300,000 yen for health insurance)
- Keep a list of the workplaces where tax was withheld (you will need it to request withholding slips for next year's refund claim)
FAQ
Q. If my Timee earnings are 200,000 yen or less per year, do I not need to file a tax return?
A. The "no filing needed under 200,000 yen" rule applies to side income such as miscellaneous income for people with a salaried main job, and it does not directly apply to wages under an employment contract like Timee's. If you are a student and your total annual wages are at or below the tax-free minimum (1,780,000 yen for tax year 2026), you end up owing no income tax — but if tax was withheld under Column C, you remain overpaid unless you file a refund claim. Resident tax filing rules are separate, so depending on the amount you may need to file with your municipality.
Q. I am a university student. How much can I earn before my parents' taxes go up?
A. If you are 19-22, your parents keep the full 630,000-yen deduction up to an annual income of 1,500,000 yen; above 1,500,000 yen it shrinks in stages up to 1,880,000 yen. However, health insurance dependent status still requires staying under 1,300,000 yen, so in practice 1,300,000 yen is the first branching point.
Q. I cannot get a withholding slip. What should I do?
A. The payer of spot-work wages is each workplace, not the app operator. For Timee, you can request withholding slips per workplace through the app's support. If you truly cannot obtain one, keep your pay statements and consult the tax office.
Q. Income tax was withheld even though I only did day labor. Am I losing money?
A. Daily wages of 9,300 yen or more have tax withheld under the Column C system, and the workplace's processing is correct in most cases. If your annual total is at or below the tax-free minimum, you can get the full amount back with a refund claim the following year. Refund claims can go back 5 years, so past summer-job earnings also qualify.
References (sources)
* This article is general information. Amounts and thresholds are based on the system as of August 2026. For individual decisions, please consult a tax office, a licensed tax accountant, or another professional.