Postnatal Leave Support Benefit
(出生後休業支援給付金)
When you receive benefits like 出産手当金 (Maternity Allowance) or 育児休業給付金 (Childcare Leave Allowance), they are generally:
✅ Not subject to income tax (所得税)
✅ Not subject to social insurance deductions (社会保険料)
❌ BUT you may still owe resident tax (住民税) depending on your previous year’s income.
🔍 So what does that mean for real take-home pay?
| Income Type | Taxed? | Deducted? | Notes |
|---|---|---|---|
| Regular salary | ✅ Income Tax + Social Insurance | Yes (health, pension, unemployment) | Monthly deductions apply |
| 出産手当金 (Maternity Allowance) | ❌ No Income Tax | ❌ No Social Insurance | Paid by health insurance (協会けんぽ/組合) |
| 育児休業給付金 (Childcare Allowance) | ❌ No Income Tax | ❌ No Social Insurance | Paid by employment insurance (雇用保険) |
But… 💡住民税 continues
-
If you earned income last year (2024), you will likely still pay monthly resident tax (住民税) during leave.
-
It’s usually deducted from your pay before you start leave, or you’ll get separate billing from your city office.
🧮 Bottom Line:
育休・産休 benefits ≒ take-home pay minus住民税
So it feels like take-home pay, but yes—住民税 will reduce it slightly.
The additional ~13% employer social insurance contribution that’s typically covered when both parents share 育休 (childcare leave)
Here’s the deal:
-
When both parents take 育休 simultaneously or sequentially under certain conditions, there’s a special制度 that reduces or exempts employer social insurance premiums for the leave period, which effectively adds about a 13% saving (since employers don’t have to pay their half of social insurance).
-
But if only one parent takes 育休 (like you), this employer social insurance reduction doesn’t apply—so no extra ~13% benefit is passed on.
What this means practically:
-
The 13% “extra” you’re thinking of is mostly about employer cost relief, not direct extra money to the employee.
-
If only you take 育休, your employer will pay normal social insurance premiums for you during your leave period, so no extra financial advantage there.