Japan payslip template (給与明細書)
Create a Japanese payslip (給与明細書) in minutes. The Japan preset fills in the usual earning lines such as 基本給 and 通勤手当, and the standard deduction lines: health insurance, long-term care insurance, employees' pension, employment insurance, income tax and resident tax.
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You type every amount yourself — PayslipKit does not calculate social insurance or withholding tax. Everything stays in your browser, and you can download a clean A4 PDF in Japanese or English.
Lines pre-filled for Japan
Rename, remove or add lines as needed. Lines left at zero are hidden once you enter amounts.
Earnings
- Basic salary · 基本給
- Overtime allowance · 時間外勤務手当
- Holiday work allowance · 休日勤務手当
- Position allowance · 役職手当
- Family allowance · 家族手当
- Housing allowance · 住宅手当
- Commuting allowance · 通勤手当
Employee deductions
- Health insurance premium · 健康保険料
- Long-term care insurance premium · 介護保険料
- Child and childcare support levy · 子ども・子育て支援金
- Employees' pension insurance premium · 厚生年金保険料
- Employment insurance premium · 雇用保険料
- Income tax (withholding) · 所得税
- Resident tax · 住民税
Employer contributions (information)
- Health insurance premium (employer share) · 健康保険料（会社負担分）
- Employees' pension insurance premium (employer share) · 厚生年金保険料（会社負担分）
- Employment insurance premium (employer share) · 雇用保険料（会社負担分）
What must a payslip show in Japan?
Article 231 of the Income Tax Act requires anyone paying salary in Japan to give the recipient a pay statement showing the amount paid and other prescribed particulars at the time of payment. It may be provided electronically with the employee's consent, but a paper copy must be issued if the employee requests one. Separately, the Labour Standards Act (Art. 108–109) requires employers to keep a wage ledger.
Items the rules require (in short):
- Gross pay
- Amount of income tax withheld at source
- Other particulars prescribed by Ministry of Finance ordinance (Income Tax Act Enforcement Regulations, Art. 100)
Sources
- 電子交付に関するQ&A 基本的な事項（国税庁）
- 源泉所得税の改正のあらまし・源泉徴収のしかた（国税庁）
- 改正労働基準法等に関するQ&A（厚生労働省労働基準局）
- 所得税法 第231条 給与等、退職手当等又は公的年金等の支払明細書（税研）
Reviewed November 2026. General information, not legal or tax advice — rules change, so always check the official source.
FAQ
Is a payslip mandatory in Japan?
Yes. Article 231 of the Income Tax Act requires anyone paying salary in Japan to give the employee a pay statement showing the amount paid and other prescribed items, such as income tax withheld. It can be delivered electronically if the employee consents, but a paper copy must be given on request.
What deductions appear on a Japanese payslip?
Typically health insurance (健康保険料), long-term care insurance for employees aged 40–64 (介護保険料), employees' pension insurance (厚生年金保険料), employment insurance (雇用保険料), income tax (所得税) and resident tax (住民税). From 2026 some employers also show the child and childcare support levy (子ども・子育て支援金) separately; this is encouraged but not legally required.
How long must payroll records be kept in Japan?
The employer must keep the wage ledger (賃金台帳). Since the 2020 amendment the Labour Standards Act sets 5 years, but a transitional rule applies 3 years for the time being. There is no rule on how long an employee must keep their own payslips.
Does PayslipKit calculate Japanese social insurance or tax?
No. The preset only fills in the line labels. Enter the amounts from your payroll calculation or the insurer's premium table.