How to read Japanese Salary Statement (給与明細読み方)

給与明細書(きゅうよめいさいしょ) (detailed salary list), besides the amount transferred to the bank account of the month, there are many other items? Can you read all that content?

Or do you ever wonder how much the company salary is 20 man, how much do you actually receive and how much is deducted?

Category

1. 勤怠(きんたい) (number of days, working hours)

2. 支給 (しきゅう)(amounts paid)

3. 控除(こうじょ) (deductions)

REGULAR TABLES INCLUDING 3 CONTENTS:

① 「勤 怠」 (き ん た い): Figures related to the number of days and hours worked for each month

② 「支 給」 (し き ゅ う): Items that the company pays you

③ 「控 除」 (こ う じ ょ): Items you are deducted from when you receive a salary.

*** Please refer to the content below for more details on the above items.

1. About Content 勤 怠 (き ん た い):

This section contains data relating to the number of days and working hours of each month, specifically:

  • 出勤日数(しゅっきんにっすう): Number of working days
  • 有給消化(ゆうきゅうしょうか): Number of paid days off was used
  • 有給残日数(ゆうきゅうざんにっすう): Number of days remaining
  • 欠勤日数(けっきんにっすう): Number of vacation days without permission
  • 時間外労働時間(じかんがいろうどうじかん): Overtime working time
  • 深夜残業時間(しんやざんぎょうじかん): Time to work of night time
  • 遅刻時間(ちこくじかん): Late time after work
  • 早退時間(そうたいじかん): Time to leave earlier than work

 

2. About content 支給(しきゅう)

This section is the item that the company pays you, including:

  • 基本給(きほんきゅう): Basic salary
  • 役職手当(やくしょくてあて): Position allowance
  • 住宅手当(じゅうたくてあて): Housing allowance
  • 家族手当(かぞくてあて): Family allowance
  • 時間外労働手当(じかんがいろうどうてあて): Overtime allowance
  • 深夜労働手当(しんやろうどうてあて): Allowances for overtime hours
  • 休日労働手当(きゅうじつろうどうてあて): Vacation allowance

Basically, when signing a labor contract, the company usually stipulates details of the amounts that will be paid to you when you work at the company, including 2 basic parts, là 基本給(きほんきゅ)(Basic salary) and 手 当(てあて) (allowances)

★Basic salary is the fixed salary that the company pays you monthly, and it is the basis for calculating the amounts of bonuses, leave (退職 金)(たいしょくきん).

Example: Your salary is 22 man yen, other allowances add 4 man yen, total income has not deducted taxes and insurance is 26 man, but the annual Bonus is equivalent to 2 months basic salary, then The bonus you get will be 22 * 2 for 44 man.

 ★Allowances are the amounts that the company supports you in terms of life (support for families, houses, etc.), or additional payments due to job characteristics (position allowance for manure management workshop …), or the money changes monthly (overtime allowance, …)

This amount will fluctuate depending on the company’s regime (for example, some companies will not charge for overtime work when the overtime hours are less than 30 hours, often for jobs like sales, …, call is みなし残業(ざんぎょう)), and depends on the business situation of the company, ..

This part 支給(しきゅう) will be calculated based on real time you worked (勤怠) (きんたい)

3. About the content 控除(こうじょ)-Deduction

Japan Tax System

However, it is not that you will receive the full amount of 支給, but before you reach your hand, it will be deducted for some items such as:

* 社会保険料(しゃかいほけんりょう): Insurance + retirement

* (including 健康保険料(けんこうほけんりょう)+厚生年金保険料(こうせいねんきんほけんりょう)+雇用保険料(こようほけんりょう) + 介護保険料(かいごほけんりょう))

* 所得税(しょとくぜい): Income tax

* 住民税(しみんぜい): Citizens’ Tax

★社会保険(しゃかいほけんりょう) (social insurance) must participate, including the following:

* 健康保険料(けんこうほけんりょう) (health insurance): when you have health problems you will be assisted with only 30% of the cost of the examination.

* 厚生年金保険料(こうせいねんきんほけんりょう) (pension insurance ??): Is insurance to make sure you get a pension when you leave your old age, or die / lose your ability to work.

* 雇用保険料(こようほけんりょう) (labor insurance): Is the insurance to ensure that when unemployed or during the maternity / childbirth process, you will receive the equivalent allowance

Note: Social insurance is usually 50% paid by the company, you pay 50% and usually charge based on the income of each person. For example, if you pay about 20 man, the amount of 社会保険 must be paid at 2.5 ~ 2.7 man / month, quite high.

所得税(しょとくぜい) The income tax you pay corresponding to your monthly income.

住民税 (しみんぜい)A tax that you pay for city hall, this amount is calculated based on your previous year’s income, not based on your income this year.

* Therefore, those who just go to work in the first year the tax are often very low because the year before that income was low or even 0, and in the second year, this tax amount would be pretty much up.

AMOUNT FOR ALL RECIPIENTS =支給(しきゅう) – 控除(こうじょ).

Details of the calculation are quite complicated, you can estimate that if the salary is 20 man, then return to the hand after deducting the amount of only 17 man, the salary of 25 man, then about 21 man.

Thank for your reading. Folow our page to read the next topic to know how to decrease your tax.

Leave your thoughts