Japanese Social Security
Our tax guide for freelance contractors working in Japan
All individuals working in Japan must, in principal, make Japanese social security contributions together with the employer. Subject to various ceilings, contributions are made for National Medical Insurance (employee 4.1% and employer 4.1% of gross salary); for employees who are over 40 years old contributions to a long term care insurance have to be made as well (0.615% each); work accident insurance (0.45% employer only); National Social Security (7.498% each) and unemployment insurance (0.9% for the employer and 0.6% for the employee). Expatriate employees are not usually expected to pay unemployment insurance. The employee contributions are deductible for income tax purposes for permanent and non-permanent residents.