Taxation and Social Security Contributions during Leave

Nenmatsu Chousei, Tax and Social Security Payments

Taxes and Social Insurance (税金・社会保険料)

1. Do you need to do 年末調整 (nenmatsu chousei) this November?

  • 年末調整 is the year-end tax adjustment your employer usually handles to reconcile your income tax for the calendar year.

  • If you’re still employed and receiving salary or benefits through your employer in November and December 2025, your employer will likely do 年末調整 for you.

  • However, if you go fully on 育休 or unpaid leave, and your income drops significantly or changes to mostly benefits (which are not taxable), your employer may not be able to perform a full 年末調整.

  • In that case, you might need to file a 確定申告 (kakutei shinkoku, tax return) the following February–March to adjust your taxes properly.

2. Other Mandatory Contributions (法定控除) / obligations you might face in late 2025 / early 2026

Item When Due Notes
住民税 (Resident Tax) Usually around June–July next year (2026) Based on your income in 2025. You will pay even if on育休.
健康保険料 (Health Insurance Premium) Monthly or quarterly, varies If your employer or you pay health insurance premiums, the amount may be reduced or adjusted during leave, but you still pay something.
国民年金 (National Pension) Monthly Normally deducted via employer if working, but during育休 you may need to pay yourself unless your employer continues deductions.
確定申告 (Tax Return) Feb–March 2026 If 年末調整 isn’t completed or your income changed a lot, you file to reconcile taxes.
育児休業給付金申請 (Childcare Leave Benefits Application) Typically monthly during育休 Must submit claims to employment office to receive benefits.

3. Resume work in Sept 2026

  • When you return to work, your payroll and tax will return to normal.

  • You may need to submit a “復職届” (Return to work notice) to your employer.

  • Your 社会保険料 and 所得税 deductions will resume from your salary.

  • You might want to check with your employer or HR about any paperwork to update your tax status or social insurance.

Summary:

Question Quick Answer
Do you need 年末調整 this year? Probably yes if you receive salary/benefits in late 2025; otherwise may file 確定申告 next year
Will you have tax/social insurance bills next year? Yes, especially住民税 and possibly 国民年金 during育休
Anything special before returning in Sept 2026? Submit復職届, update payroll status, and check with HR

 

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