COLUMN
Column
Useful information on social insurance, subsidies, and labor management.
Delivered in an easy-to-understand manner from the perspective of a labor consultant.
Can a job offer be withdrawn once made?
A job offer is not a mere promise. Under Supreme Court case law, an offer can form a labour contract with a fixed start date and a reserved right of rescission — and withdrawal then faces constraints close to dismissal, limited to facts unknowable at the time of the offer that are objectively reasonable and socially acceptable grounds. We cover what to write into offer letters.
Why is it so hard to get everyone to take five days of paid leave a year? The company's obligation and the two-year time limit
For workers who are granted 10 or more days of annual paid leave, the employer is obliged to have them take five days a year by designating the timing (Labor Standards Act, Article 39, paragraph 7, in force since April 2019). Failing to have them take it is subject to a fine of up to 300,000 yen (Article 120). In practice, however, making every employee take five days a year is unexpectedly hard, because workers want to keep leave in reserve "just in case" and are uneasy about using it up early. Since the right to annual paid leave is extinguished by prescription after two years (Article 115), changing how both sides think is needed.
When You Employ Someone Who Is Already Drawing a Pension
The old-age employees' pension is partly suspended once it and pay together exceed a set amount. The suspension adjustment amount from April 2026 is 650,000 yen, and up to 650,000 yen no level of pay reduces the pension. This article also sets out why an amount suspended during a deferral waiting period never comes back as an increase.
How the rules for part-time and fixed-term employment change in October 2026 — notice at hiring and differences in treatment
From 1 October 2026, the matters to be stated in the notice of working conditions when hiring a part-time or fixed-term worker will newly include "the fact that the worker may request an explanation of the content of, and reasons for, any difference in treatment from regular employees." The duty to explain itself has existed since April 2020; this revision centres on making that right clear to workers at the time of hiring. Fixing the wording of the notice is not enough — the essence is to reach a state where you can explain the differences in treatment from regular employees and the reasons. This article organises the revisions to the enforcement regulations (ministerial ordinance), the employment management guidelines and the equal-pay-for-equal-work guidelines, together with what to check in the work rules, wage regulations and actual practice.
Power harassment prevention measures are mandatory for small and medium-sized companies too — consultation desks, internal rules, and what to do after an incident
Power harassment prevention measures are a legal obligation regardless of company size or industry. Small and medium-sized companies have been covered since 1 April 2022, and the grace period is over. Writing "harassment is prohibited" in the work rules is not enough. The law requires a policy that is made clear and communicated, a consultation desk, fact-finding after a report, consideration for the person harmed, action toward the person responsible, measures to prevent recurrence, protection of privacy, and communication that no one will be treated disadvantageously for making a report. From 1 October 2026 the guideline also addresses so-called jibaku eigyo (forced purchase of the employer's own products) and the prohibition or coercion of disclosure of sensitive personal information.
How did the working-conditions notice rules change? The scope of changes to workplace and duties, and the renewal cap for fixed-term contracts
From April 2024, the rules for stating working conditions changed. For all workers, you must state "the scope of changes to the place of work and duties"; for fixed-term workers, you must additionally state the "renewal cap," the "opportunity to apply for conversion to open-ended employment," and the "working conditions after conversion." Who must be told, and when, differs by item. It is not enough to swap out the template of the working-conditions notice — the essence is to put it in order so that it matches the reality, together with the work rules and employment contract.
The annual update of labour insurance premiums (estimated and finalized) — when, what, and how do you calculate?
The annual update of labour insurance is the procedure, each year from 1 June to 10 July, of settling the previous year's finalized premium and declaring and paying the current year's estimated premium (Act on Collection of Labour Insurance Premiums, Articles 15 and 19). The premium is "total wages x premium rate," and the amount changes with which wages are included in the total. If the estimated premium is above a certain amount, you can pay in installments (deferred payment). Once you have the figures in a table, it is easier to judge whether to run it in house or ask a Shakai Hoken Roumushi.
An employee is injured at work — what does the company do? The workers accident claim and the Report on Worker Casualties
An injury at work sets two separate procedures in motion. One is the benefit claim, which the injured worker files and the company certifies. The other is the Report on Worker Casualties, which is the employer's own duty. Since January 2025 that report must in principle be made using the electronic data processing system, and Forms 23 and 24 of the Ordinance have been deleted. Absence of four days or more is reported without delay; less than four days is reported quarterly, by the end of the month following the last month of each quarter. Failing to report carries a fine of up to 500,000 yen. Health insurance cannot be used for the treatment. For the first three days of absence, an employment injury means the company pays 60 per cent of average wages.
Employing an international student — how do you count the 28 hours a week?
Student part-timers are limited by their activity permission to 28 hours a week (8 hours a day during school holidays set by the institution's rules). The permission is an immigration matter, but counting the hours is labour management — and the hard part is that hours worked at other employers are invisible to you. We cover the reporting system, shift caps, and the insurance and notification rules.
Can an international student start on April 1?
An offer alone lets no one work — not until the change of residence status is granted. The Immigration Services Agency asks those hoping to start work in April to apply between December 1 and the end of January. Where to place the start date, and what to write into the offer documents, are decisions for the offer stage. We design that.
Japan's 2026 minimum wage: an increase guideline of 55 yen. What small-business owners should check first
On 28 July 2026, the Central Minimum Wages Council issued a guideline for a national weighted average increase of 55 yen in the 2026 minimum wage. This is not a final figure: if each prefecture raises its rate in line with the guideline (54 yen for Rank A, 56 yen for Ranks B and C), the national weighted average would be 1,176 yen (an increase of 55 yen). The actual amount and effective date differ by prefecture and will be applied in stages from October 2026. This article explains the chain of effects — wage table, part-time hourly pay, premium wages, fixed overtime allowance, social insurance, monthly remuneration change report and annual labour costs — and what a business should check.
Hiring subsidies are decided at the entrance
Some hiring subsidies require that the person be hired through a referral from Hello Work or a registered placement business. Hire directly through a job board, and ineligibility can be locked in at that moment — the hiring route cannot be changed afterwards. We set out the order of checks to run before the posting goes out. No amounts are quoted; schemes change yearly.
In hiring, what can a shakai hoken roumushi do for you — and what can't they?
The working conditions on the job posting, the paperwork from offer to joining, and the entry design for hiring subsidies — that is shakai hoken roumushi territory. Introducing or placing candidates, on the other hand, is off the table - fee-charging employment placement requires a licence from the Minister of Health, Labour and Welfare. We draw the lines.
What is the difference between the santei kiso todoke and the getsugaku henko todoke? How the standard monthly remuneration changes
The santei kiso todoke (notification of base calculation) is the annual review; the getsugaku henko todoke (notification of change in monthly remuneration) is a mid-year change when pay moves significantly through a raise or a cut. Both decide the standard monthly remuneration, but their purpose and timing differ. The annual notification uses remuneration paid in April, May and June and applies from September through August of the following year. The mid-year notification applies only when fixed wages changed, the three-month average differs by two grades or more, and the payment basis days requirement is met in all three months. An increase in overtime pay alone is not, in principle, a trigger.
There is no workers' accident insurance for the president. And with no employees, no special enrollment either.
Directors cannot receive benefits under workers' accident compensation insurance. There is a special enrollment scheme for owners of small and medium-sized businesses and others, but a company that employs no workers at all cannot join, because the condition is that an insurance relationship under workers' accident compensation insurance has been established in respect of workers. We set out the size requirements by industry and the order of the steps up to enrollment.
The president has suddenly died — how do the company's wages and social insurance move? The labour-side first response
Even when the president (representative director) suddenly dies, the company as a corporation does not disappear. It is the corporation that employs the staff, pays wages, withholds tax and owes the social-insurance premiums. So what must not be stopped first is the staff's payroll and their social and labour insurance. Meanwhile, for the deceased representative you need a loss-of-status notification and a switch to a successor representative. We set out, as the labour-side first response, how to keep the company running while bridging to the inheritance, registration and tax procedures.
Social insurance coverage expands from October 2027 to companies with 36 or more employees. Part-time worker requirements and what a company should prepare
For part-time and casual workers, social insurance coverage first depends on whether prescribed weekly working hours and prescribed monthly working days are at least three-quarters of those of a regular worker; if so, they are subject regardless of company size. For short-time workers below three-quarters, the company-size requirement for enrollment will expand from "51 or more" to "36 or more" in October 2027, then be lowered in stages to 21 in October 2029 and 11 in October 2032, and abolished in October 2035. The wage requirement (monthly pay of 88,000 yen or more) is scheduled for abolition in October 2026.
What does a Shakai Hoken Roumushi retainer fee actually pay for?
Compare a retainer by its scope, including payroll, routine filings, advice and software fees. 四葉社会保険労務士事務所 offers the HR Outsourcing Plan from 33,000 yen per month, plus initial setup and workflow design from 88,000 yen, both including tax. This article explains the included work, company responsibilities and separately priced services.
Provide company housing, and social insurance premiums can rise
The rent the company bears for company housing can count as in-kind compensation and be added to remuneration. Article 46 of the Health Insurance Act has the Minister set the value of non-cash remuneration by local market prices; if the standard monthly remuneration rises, so do the premiums. How much you collect from the employee changes the outcome.
The statutory disability employment rate is now 2.7%. Does it apply to your company, and how many people must you employ?
On 1 July 2026, the statutory employment rate for persons with disabilities at private companies was raised to 2.7%, and the obligation expanded to employers with 37.5 or more regularly employed workers. However, "37.5 or more" does not mean "50,000 yen per month." The disability employment levy applies in principle to employers with more than 100 regularly employed workers, who pay 50,000 yen per month for each worker short of the statutory number. This article explains how to count regularly employed workers and persons with disabilities (including the special rules for persons with severe disabilities and persons with mental disabilities), how to calculate the required number, the differences between the levy, the adjustment allowance and the incentive payment, reasonable accommodation, and the annual disability employment status report — everything a business should check.
Shall we start by reviewing how you work?
四葉社会保険労務士事務所 (Kohinata, Bunkyo-ku; a 5-minute walk from Myogadani Station on the Tokyo Metro Marunouchi Line) helps you, starting with a review of your current labour practices.
LINE connects you directly to our representative, Joji Uramatsu. Messages are accepted 24/7 and answered in order.
5 min walk from Myogadani Sta. (Tokyo Metro Marunouchi Line)｜Tue & Wed 10:00–19:00 / Mon, Thu–Sun 18:00–19:00