Insurance料の計算

Detailed explanation of Insurance料の計算 based on official information from 厚生労働省・日本年金機構. Income Tax & Tax Filing

Published: January 12, 2026

Title: A Comprehensive Guide to Labor Insurance (労働保険) in Japan

1. Overview

Labor Insurance (労働保険, Rōdo Hoken) is a mandatory, government-administered social insurance system in Japan that provides crucial protection for workers and their employers. It is a collective term for two primary insurance schemes: Employment Insurance (雇用保険, Koyō Hoken) and Workers' Accident Compensation Insurance (労災保険, Rōsai Hoken). These systems are fundamental pillars of Japan's social security framework, designed to ensure stability in the labor market and provide a safety net.

  • Employment Insurance offers benefits for workers who become unemployed, are undergoing vocational training, or face reduced working hours. It also supports continuous employment for older workers and child-rearing families.
  • Workers' Accident Compensation Insurance provides coverage for work-related injuries, illnesses, commuting accidents, and even death, offering medical care, disability pensions, and survivor benefits.

The system's importance lies in its role in stabilizing employment, protecting workers' livelihoods during unforeseen circumstances, and ensuring employers fulfill their legal and social responsibilities. The premiums are shared between employers and employees (for Employment Insurance), with employers bearing the full cost of Workers' Accident Compensation Insurance.

2. Applicable Objects & Scenarios

  • Applicable Employers: In principle, all businesses and organizations that employ even one worker are obligated to enroll in Labor Insurance. This includes corporations, individual proprietorships, and non-profit organizations.
  • Applicable Workers: Most employees are covered, including full-time, part-time, temporary, and dispatched workers, provided they meet certain criteria (e.g., scheduled working hours for Employment Insurance). Directors who do not have representative rights and are employed under a labor contract are also generally covered.
  • Key Scenarios Requiring Action:
    • Starting a new business that hires employees.
    • Hiring the first employee in an existing business.
    • An employee suffers a work-related injury or illness.
    • An employee becomes unemployed.
    • An employee takes maternity/paternity or childcare leave.
    • The annual Labor Insurance premium calculation and payment process.

3. Core Conclusions

  • Mandatory Enrollment: Enrollment is a legal obligation, not optional. Failure to enroll can result in penalties and liability for all compensation costs.
  • Dual-Scheme Structure: Understanding the distinct purposes and benefits of Employment Insurance and Workers' Accident Compensation Insurance is essential.
  • Shared Financial Responsibility: Premiums are a shared cost between employer and employee (for EI), calculated based on total annual wages and the business's industry risk rate (for WCI).
  • Proactive Management is Key: Employers must accurately report wages, manage the "Labor Insurance Eligibility Acquisition Notice" (資格取得届), and complete the annual premium calculation and payment on time.
  • Employee Rights: Covered employees have the right to receive applicable benefits when qualifying events occur, and employers must not obstruct this process.

4. Procedures & Steps

Step 1: Preparation (Enrollment)

  1. Determine Applicability: Confirm that your business has hired an employee requiring coverage.
  2. Gather Documents: Prepare the company's seal (印鑑), certificate of incorporation (登記簿謄本), and details about the business and employees (e.g., start date, expected annual wages).
  3. Submit the "Labor Insurance Eligibility Acquisition Notice" (労働保険保険関係成立届・資格取得届): This must be submitted to the nearest Labor Standards Inspection Office (労働基準監督署) within 10 days of the date the insurance relationship is established (typically the hiring date of the first employee).

Step 2: Application & Submission (For Benefits)

  • For Work-Related Accidents (労災): The injured employee or employer must immediately report the accident to the Labor Standards Inspection Office and submit a "Workers' Accident Compensation Insurance Benefits Claim" (療養補償給付たる療養の給付請求書) to initiate medical care and other benefits.
  • For Unemployment Benefits (雇用保険): An employee who becomes unemployed must personally apply at their local Hello Work (公共職業安定所) office, presenting their "Letter of Separation" (離職票) provided by the former employer.

Step 3: Review & Confirmation

  • The relevant government office (Labor Standards Inspection Office or Hello Work) will review the submitted documents.
  • For premium payments, after submitting the annual "Labor Insurance Premium Calculation Document" (労働保険算定基礎届), the agency will issue a payment notice. Both the initial enrollment and annual declarations require careful review to ensure accuracy and avoid underpayment or overpayment.

5. Frequently Asked Questions (FAQ)

Q1: Is a part-time worker working 20 hours per week covered by Labor Insurance? A: Yes, but coverage differs. Workers' Accident Compensation Insurance covers all employees regardless of hours. For Employment Insurance, the worker must be scheduled for 20 hours or more per week and be expected to be employed for 31 days or more.

Q2: Who pays the Labor Insurance premiums? A: For Workers' Accident Compensation Insurance, the employer pays 100% of the premium. For Employment Insurance, the premium is shared between the employer and the employee, with the employer responsible for withholding the employee's portion from their salary and remitting the total.

Q3: What should I do if an employee gets injured on their way to work? A: Injuries during a reasonable commute ("通勤災害") are covered by Workers' Accident Compensation Insurance. The procedure for reporting and claiming benefits is similar to a work-related injury.

Q4: How are the insurance premium rates determined? A: Employment Insurance rates are set by the government and vary slightly by industry (e.g., general, agriculture, forestry/fishery). Workers' Accident Compensation Insurance rates are determined by the inherent risk level of the company's specific industry. Please verify current rates with official sources.

Q5: What happens if I, as an employer, fail to enroll? A: This is a legal violation. You may be ordered to pay back premiums with overdue fees. Crucially, you will be personally liable for the full cost of any work-related accident compensation to your employee, as the insurance will not cover it.

Q6: Can a foreign national working in Japan receive these benefits? A: Yes, if they are legally employed and covered under the policy, their nationality does not affect eligibility for benefits from either insurance scheme.

6. Risks & Compliance

  • Disclaimer: This guide provides general information. Laws and procedures are subject to change. Always consult with the relevant administrative offices or a qualified social labor insurance consultant (社会保険労務士, Shakai Hoken Rōmushi) for advice specific to your situation.
  • Major Risks: Non-compliance risks severe penalties, back-payment demands with interest, and full financial liability for workplace accidents. Incorrect wage reporting can lead to incorrect premium calculations and benefit amounts.
  • Compliance Focus: Adhere strictly to the 10-day deadline for initial enrollment. Accurately complete and submit the annual wage report. Provide necessary documents (like the Letter of Separation) to employees promptly to ensure their right to benefits.

7. References & Sources

8. Related Topics

  • Health Insurance & Pension Insurance (社会保険): The other major pillar of Japan's social insurance system for employees, covering health care and public pensions.
  • Withholding Tax (源泉徴収税): The employer's obligation to withhold income tax and resident tax from employee salaries.
  • Annual Labor Insurance Premium Calculation (労働保険料算定): The detailed process for declaring total annual wages and calculating the premium due each year.
  • Industrial Accident Prevention: Employer obligations and best practices for creating a safe workplace to prevent accidents.
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