How is the "100% of take-home pay" equivalent of the postnatal leave support benefit calculated?

In short: The postnatal leave support benefit is an employment-insurance benefit that adds 13% on top of childcare leave benefits (in principle 67%) when both parents take childcare leave immediately after a child's birth (Employment Insurance Act, Article 61-10, effective April 1, 2025). After the addition, the benefit is 80% of the wage, but because both childcare leave benefits and the postnatal leave support benefit are non-taxable, and social insurance premiums are exempt during childcare leave, it comes to roughly 100% of pre-leave take-home pay. You can receive it when both the worker and their spouse take 14 days or more of childcare leave within a certain period after the child's birth (for the mother, after postpartum leave). For a single parent, or when the spouse works in a way not covered by childcare leave, the worker's own leave alone qualifies. The addition is capped at 28 days in total. This article organizes the benefit, the mechanism behind the "100% of take-home" equivalent, how the 28 days are counted, and the overlap with childcare leave benefits.

This article is written for HR staff and managers of small and medium-sized companies that want to, or now need to, promote fathers' childcare leave. The point that "when both parents take leave, take-home pay is effectively not reduced" is material for encouraging employees to take leave. The practical point is to grasp the details of the system accurately.

What kind of benefit is the postnatal leave support benefit?

The postnatal leave support benefit is an employment-insurance benefit created on April 1, 2025 (Employment Insurance Act, Article 61-10). With the aim of promoting shared work and shared childcare, it is paid on top of childcare leave benefits or the postnatal paternity leave benefit (the benefit for so-called postnatal paternity leave) when both parents take childcare leave immediately after a child's birth.

The addition rate is 13% of the daily wage at the start of leave. Because childcare leave benefits and the postnatal paternity leave benefit are, in principle, 67% of the daily wage at the start of leave, adding 13% brings the total to 80%.

Benefit	Rate	Basis
Childcare leave benefit / postnatal paternity leave benefit	In principle 67%	Employment Insurance Act, Articles 61-7 and 61-8
Postnatal leave support benefit	13% (added)	Employment Insurance Act, Article 61-10
Total	80%	—

The recipient is the worker, not the company. It is a benefit for the worker, separate from an employment-related subsidy paid to the company. The overall picture of the amended Child Care and Family Care Leave Act is organized in What changed in the 2025 revision of the Child Care and Family Care Leave Act.

What is the condition for the "100% of take-home pay" equivalent?

"Why is 80% equivalent to 100% of take-home pay" can be explained by the treatment of tax and social insurance premiums. There are two points.

• Childcare leave benefits and the postnatal leave support benefit are non-taxable (no income tax or resident tax applies)
• During the childcare leave period, social insurance premiums are exempt for both the worker's and the company's shares

When you are working, the wage has income tax, social insurance premiums, and so on deducted from the gross to arrive at take-home pay. In many cases, take-home pay is around 80% of the gross. On the other hand, the benefit during leave is 80% of the gross paid as-is, with no tax or social insurance premiums deducted. That is why, comparing pre-leave take-home pay with the benefit during leave (80% of gross), it comes to roughly 100% of take-home pay.

Comparison	Breakdown
While working	Gross 100% − tax and social insurance premiums = take-home is roughly around 80%
During the postnatal leave support benefit period	An 80%-of-gross benefit (non-taxable, premium-exempt) = no deductions

It is "equivalent," not that a full 100% of the gross is transferred. The ratio varies with each person's tax and premium rates. It is safer to convey it to employees as a guide, not as a definitive figure.

How are the 28 days counted, and what are the both-parent requirements?

The addition is capped at 28 days (four weeks) in total. Both parents taking childcare leave is the basic condition, organized as follows.

Item	Details
Worker/spouse requirement	Both parents take 14 days or more of childcare leave within a certain period after the child's birth (for the mother, after postpartum leave)
Exception to the spouse requirement	For a single parent, or when the spouse works in a way not covered by childcare leave (such as self-employment), the worker's own leave alone qualifies
Payment cap	Up to 28 days in total of the worker's childcare leave, with the 13% addition

The starting point of the "certain period" differs for father and mother. For a father whose spouse gave birth, it is counted from the child's date of birth; for a mother who gave birth herself, from the day after her postpartum leave ends — each within an eight-week period. Because the specific cases where the spouse requirement is waived are set out in detail, confirm whether your employee falls under one against the latest leaflet from the Ministry of Health, Labour and Welfare and Hello Work. How to incorporate fathers' childcare leave into the work rules is also touched on in What changed in the 2025 revision of the Child Care and Family Care Leave Act.

How does it overlap with childcare leave benefits in the calculation?

The postnatal leave support benefit is not paid on its own. It is calculated as an "addition" to leave that is already covered by the childcare leave benefit or the postnatal paternity leave benefit. The order is that there is a base benefit, and 13% is layered on top of it.

The calculation image is as follows.

1. Base: daily wage at the start of leave × payment days × 67% (childcare leave benefit / postnatal paternity leave benefit)
2. Addition: daily wage at the start of leave × payment days (up to 28 in total) × 13% (postnatal leave support benefit)
3. Total: for the same leave days, 80% is effectively paid

The application is, in principle, filed by the employer with Hello Work together with the application for the base childcare leave benefit. The company must grasp the number of days of childcare leave taken and the status of the spouse's childcare leave. It differs from the childcare short-time work benefit received while working short hours in both timing and calculation. For the short-time benefit, see Childcare short-time work benefit — when, how much, and who receives it. For how to run the payroll and application paperwork, see also How much does it cost to have a Certified Social Insurance and Labor Consultant do payroll.

In the end, what should a company do?

When an employee consults about leave immediately after birth, proceeding in the following order avoids omissions.

1. Confirm whether the worker and spouse will each take 14 days or more of childcare leave within a certain period (and whether an exception such as single parenthood applies)
2. Confirm eligibility for the childcare leave benefit and the postnatal paternity leave benefit
3. Confirm whether the addition of the postnatal leave support benefit (up to 28 days in total) applies
4. Together with the childcare leave benefit application, have the employer file the payment application with Hello Work
5. Submit the social insurance premium exemption procedure (the notification of a person taking childcare leave, etc.) to the pension office

四葉社会保険労務士事務所 can advise on confirming eligibility for and applying for the postnatal leave support benefit, arranging the work rules and in-house operations for childcare leave, and the social insurance premium exemption procedure. Consultation is free, and fees are set out in the fee schedule. For the steps of the process, see How consultation and contracting work. Representation and negotiation in an individual labor dispute over leave are the domain of a lawyer (Bengoshi), and tax determinations are the domain of a tax accountant. If a different professional is needed, each is contracted separately, and there is no referral fee.

Frequently asked questions

Q. Is the postnatal leave support benefit only for the father?
A. No. Both the father and the mother can be eligible. The basic condition is that both parents take 14 days or more of childcare leave within a certain period; for the mother, it is counted from the day after her postpartum leave ends. For a single parent, or when the spouse works in a way not covered by childcare leave, the worker's own leave alone qualifies.

Q. Why can an 80% benefit be called "100% of take-home pay equivalent"?
A. Because childcare leave benefits and the postnatal leave support benefit are non-taxable, and social insurance premiums are exempt during childcare leave. Take-home pay while working is around 80% of the gross, but the benefit is 80% of the gross paid as-is, so compared with pre-leave take-home pay it comes to roughly 100%. It is a guide, and varies with each person's tax and premium rates.

Q. Up to how many days can the addition be received?
A. Up to 28 days (four weeks) in total. For these 28 days, 13% of the daily wage at the start of leave is added on top of the childcare leave benefit. Note that the addition target is capped at 28 days, separate from the period of childcare leave itself and the number of days of the childcare leave benefit.

Q. How does it differ from the childcare short-time work benefit?
A. The timing and purpose differ. The postnatal leave support benefit is a benefit for "leave" immediately after a child's birth, while the childcare short-time work benefit is a benefit for "working short hours" to raise a child under age 2. The calculation and the application are done separately. Individual application is confirmed by a qualified professional against the latest primary sources and the worker's situation.

Sources for this article

• Employment Insurance Act, Article 61-10 (postnatal leave support benefit). Effective April 1, 2025 (2024 amendment to the Employment Insurance Act). Article numbers confirmed against the table-of-contents structure of e-Gov law search (Employment Insurance Act, Act No. 116 of 1974; referenced August 24, 2026): Chapter 3-2, Section 3 "postnatal leave support benefit" = Articles 61-10 and 61-11.
• Rate of the childcare leave benefit and the postnatal paternity leave benefit (in principle 67%): Employment Insurance Act, Articles 61-7 and 61-8.
• Eligibility (both parents take 14 days or more of childcare leave within a certain period after the child's birth — for the mother, after postpartum leave; the worker's own leave alone qualifies when the spouse is not working, etc.), the 13% addition, and the 28-day total cap: Ministry of Health, Labour and Welfare "About childcare leave and other benefits" and the Prefectural Labour Bureau / Hello Work guidance on the postnatal leave support benefit (referenced August 24, 2026).
• That childcare leave benefits and the postnatal leave support benefit are non-taxable, and that social insurance premiums are exempt during the childcare leave period (the basis for the "100% of take-home" equivalent): Ministry of Health, Labour and Welfare and Japan Pension Service guidance (referenced August 24, 2026).
• The specific cases where the spouse requirement is waived are set out in the enforcement regulations and leaflets; confirm applicability against the latest materials.
• The overall picture of the amended Child Care and Family Care Leave Act is covered in What changed in the 2025 revision of the Child Care and Family Care Leave Act.

This article does not decide whom to consult. 四葉社会保険労務士事務所 can advise on confirming eligibility for and applying for the postnatal leave support benefit, arranging in-house operations for childcare leave, and the social insurance premium exemption procedure. Representation and negotiation in an individual labor dispute over leave are the domain of a lawyer (Bengoshi), and tax determinations are the domain of a tax accountant. If a different professional is needed, each is contracted separately, and there is no referral fee. For frequently asked questions, see the FAQ.

This article is general information. Whether the system applies and individual determinations are made by a qualified professional after a consultation, in light of the latest primary sources (the Ministry of Health, Labour and Welfare, Hello Work, the Japan Pension Service, etc.) and individual circumstances. Written by Joji Uramatsu (Shakai Hoken Roumushi, Gyoseishoshi, Registered Real Estate Transaction Specialist).